0001178913-24-003558 | 10-Q | XBRL Viewer

SIGNIFICANT ACCOUNTING POLICIES (Policies)

9 Months Ended

Sep. 30, 2024

Basis of presentation of the financial statements

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 of 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, 2024, the consolidated results of operations and statements of changes in shareholders' equity for the three and nine-month periods ended September 30, 2024 and 2023, and cash flows for the nine-month periods ended September 30, 2024 and 2023.

The consolidated results of operations for the three and nine-month periods ended September 30, 2024 are not necessarily indicative of the results to be expected for the year ending December 31, 2024.

These unaudited interim condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements of the Company as of and for the year ended December 31, 2023, as filed with the Company’s Annual Report on Form 10-K filed with the U.S. Securities and Exchange Commission on March 8, 2024.

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 and pre-funded warrants during the period. Each outstanding pre-funded warrant has no expiration and is exercisable at a price of NIS 0.0000769 per ordinary share.

Diluted loss per share is based upon the weighted average number of ordinary shares and ordinary share equivalents outstanding when dilutive. Ordinary share equivalents include outstanding stock options, warrants and restricted share units (“RSUs”), 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 17,136,035 shares and 7,244,450 shares for the nine months ended September 30, 2024 and 2023, respectively, and 17,276,113 shares and 6,999,180 shares for the three months ended September 30, 2024 and 2023, 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 not yet adopted

In November 2023, the FASB issued ASU 2023-07 “Segment Reporting: Improvements to Reportable Segment Disclosures”. This guidance expands public entities’ segment disclosures primarily by requiring disclosure of significant segment expenses that are regularly provided to the chief operating decision maker and included within each reported measure of segment profit or loss, an amount and description of its composition for other segment items, and interim disclosures of a reportable. The Company is currently evaluating this guidance to determine the impact it may have on its consolidated financial statements disclosures.

In December 2023, the FASB issued ASU 2023-09 “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”. This guidance is intended to enhance the transparency and decision-usefulness of income tax disclosures. The amendments in ASU 2023-09 address investor requests for enhanced income tax information primarily through changes to disclosure regarding rate reconciliation and income taxes paid both in the United States and in foreign jurisdictions. ASU 2023-09 is effective for fiscal years beginning after December 15, 2024 on a prospective basis. Early adoption is permitted, with the option to apply the standard retrospectively. The Company is currently evaluating this guidance to determine the impact it may have on its consolidated financial statements disclosures.

SUBSEQUENT EVENTS (Detail Textuals) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended	9 Months Ended
	Oct. 02, 2024	Oct. 31, 2024	Sep. 30, 2024	Sep. 30, 2023
Subsequent Event [Line Items]
Total consideration of exercised options			$ 568	$ 0
Subsequent Event [Member] \| Former Non Executive Member Of Board Of Directors [Member]
Subsequent Event [Line Items]
Number of exercised options		264,367
Total consideration of exercised options		$ 182
Subsequent Event [Member] \| Five Non Eexecutive [Member]
Subsequent Event [Line Items]
Number of shares issued	43,104
Market price per shares of ordinary shares	$ 79.7

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (7,183)	$ (6,894)
Adjustments required to reconcile net loss to net cash used in operating activities:
Depreciation	35	43
Deferred income taxes	0	29
Share-based compensation	1,990	1,371
Finance income, net	(10)	(20)
Changes in operating asset and liabilities:
Decrease (increase) in accounts receivable	(42)	246
Increase in other current assets	(133)	(114)
Increase in accounts payable	101	547
Increase (decrease) in accrued expenses and other payables	(109)	99
Net cash used in operating activities	(5,351)	(4,693)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	0	(12)
Net cash used in investing activities	0	(12)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of shares under the ATM program, net of issuance costs	601	5
Exercise of options into shares	568	0
Exercise of warrants into shares	90	0
Net cash provided by financing activities	1,259	5
DECREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED DEPOSITS	(4,092)	(4,700)
CASH, CASH EQUIVALENTS AND RESTRICTED DEPOSITS AT BEGINNING OF THE PERIOD	11,085	12,376
CASH, CASH EQUIVALENTS AND RESTRICTED DEPOSITS AT END OF THE PERIOD	6,993	7,676
Reconciliation in amounts on consolidated balance sheets:
Cash and cash equivalents	6,915	7,585
Restricted deposits included in other current assets	78	91
Total cash and cash equivalents and restricted deposits	6,993	7,676
SUPPLEMENTAL DISCLOSURE OF CASH FLOW TRANSACTIONS:
Interest received	67	0
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	$ 32	$ 449

EQUITY AND SHARE-BASED COMPENSATION (Details)	9 Months Ended
EQUITY AND SHARE-BASED COMPENSATION (Details)	Sep. 30, 2024 $ / 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	$ 0.6
Expected volatility	74.28%
Risk-free interest rate	3.93%
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	$ 1.99
Expected volatility	84.50%
Risk-free interest rate	4.66%
Expected life - in years	5 years 10 months 24 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

DESCRIPTION OF BUSINESS (Detail Textuals) $ in Thousands	Sep. 30, 2024 ₪ / shares	Sep. 30, 2024 USD ($)	Dec. 31, 2023 ₪ / shares	Dec. 31, 2023 USD ($)
General [Line Items]
Ordinary share, par value \| ₪ / shares	₪ 0.0000769		₪ 0.0000769
Accumulated deficit \| $		$ 111,569		$ 104,386

- Definition

Amount of accumulated undistributed earnings (deficit).

+ References + Details

Insider Trading Arrangements	9 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
Trading Arrangements, by Individual
Material Terms of Trading Arrangement	During the quarter ended September 30, 2024, 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 Terminated	false

EQUITY AND SHARE-BASED COMPENSATION

9 Months Ended

Sep. 30, 2024

Share-based Payment Arrangement [Abstract]

EQUITY AND SHARE-BASED COMPENSATION

NOTE 3 - EQUITY AND SHARE-BASED COMPENSATION

	1.	Changes in Share Capital:

	a.	During the nine months ended September 30, 2024, warrants issued in connection with the Company’s December 2023 private placement were exercised for an aggregate of 89,820 ordinary shares for a total consideration of $90.

On September 2, 2022, the Company entered into a sales agreement with Leerink Partners LLC (formerly known as 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 “Leerink ATM Program”).

During the nine months ended September 30, 2024, the Company issued an aggregate of 236,126 ordinary shares pursuant to the Leerink ATM Program for net proceeds of $601 at a weighted average price of $2.54 per ordinary share.

During the nine months ended September 30, 2024, a former employee of the Company exercised options for an aggregate of 447,292 ordinary shares for total consideration of $555.

During the nine months ended September 30, 2024, a former non-executive board member exercised options for an aggregate of 22,048 ordinary shares for a total consideration of $13.

	2.	Share-based Compensation:

On January 1, 2024, an aggregate of 758,331 options to purchase ordinary shares were granted to seven non-executive members of the Board of Directors with an exercise price of $0.60 per share. The options vest in equal quarterly installments over a one-year period that began on January 1, 2024. This grant was approved by the shareholders of the Company on October 4, 2021. The fair value of the options at the date of grant was $295.

On February 1, 2024, the Company entered into a consulting agreement with an investor relations consulting firm. Under the terms of the agreement, the Company agreed to pay a monthly fee of $5 and issued to the consultant 25,000 RSUs. The RSUs vested in five equal monthly installments over a five-month period that began on February 1, 2024. As of September 30, 2024, all 25,000 RSUs had vested. The fair value of the RSUs on the date of grant was $22.

On August 27, 2024, the Company signed on an amendment to the consulting agreement and granted additional 25,000 RSUs to an investor relations consulting firm. The RSUs vest in four installments, 10,000 RSU's vested on August 31,2024, 5,000 RSU's vested on September 30, 2024, 5,000 RSU's shall vest on October 31, 2024, and 5,000 RSU's shall vest on November 30, 2024. As of September 30, 2024, 15,000 RSUs had vested. The fair value of the RSUs on the date of grant was $43.

On February 15, 2024, the Company entered into a consulting agreement with an additional investor relations firm. Under the terms of the agreement, the Company agreed to issue the consultant 50,000 RSUs. The RSUs vested in five equal monthly installments over a five-month period that started on February 15, 2024. As of September 30, 2024, all 50,000 RSUs had vested. The fair value of the RSUs on the date of grant was $53.

On April 19, 2024, the board of directors approved the following options grants:

(i)

options to purchase an aggregate of 768,000 ordinary shares to employees, executive officers and a service provider with an exercise price of $1.99 per share. The fair value of the options at the grant date was $1,098; and

(ii)

options to purchase an aggregate of 500,000 ordinary shares to the Company’s Chief Executive Officer with an exercise price of $1.99 per share which was the share price on grant date. This grant was subject to shareholder approval, which was obtained at a meeting of the Company’s shareholders held on July 31, 2024. The fair value of the options at the grant date was $542.

These options vest over three years from the date of grant; 33.33% vest on the first anniversary of the date of grant; and the remaining 66.67% of the options vest in eight equal quarterly installments following the first anniversary of the grant date.

(iii)

options to purchase an aggregate of 90,000 ordinary shares to two advisory board members with an exercise price of $1.99 per share which was the share price on the grant date. These options vested immediately at the grant date. The fair value of the options at the grant date was $124.

In addition, the board of directors approved the grant of 209,548 RSUs to executive officers in lieu of an annual cash bonus, of which 124,121 RSUs that were granted to the CEO and was subject to shareholder approval, which was obtained at a meeting of the Company’s shareholders held on July 31, 2024. The RSUs vest in four equal quarterly installments over a one-year period that started on April 19, 2024. The fair value of the RSUs was $370 using the fair value of the RSU’s on the board approval date.

On August 27, 2024, the Company issued 143,049 ordinary shares to seven non-executive members of the Board in lieu cash board fees for the first two quarters of 2024, which issuance was approved by the Company’s shareholders at a meeting of the Company’s shareholders held on July 31, 2024. The fair value of the ordinary shares at the grant date was $263 using the market price of the ordinary shares at the grant date.

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

		Nine months ended September 30, 2024
Exercise price		$0.60-$1.99
Dividend yield		-
Expected volatility		74.28%-84.5%
Risk-free interest rate		3.93%-4.66%
Expected life - in years		5.3-5.9

SUBSEQUENT EVENTS

9 Months Ended

Sep. 30, 2024

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 6 - SUBSEQUENT EVENTS

In October 2024, a former non-executive member of the board of directors exercised options for an aggregate of 264,367 ordinary shares for a total consideration of $182.

On October 2, 2024, the Company issued 43,104 ordinary shares to five non-executive members of the board of directors in lieu cash board fees for the third quarter of 2024, which was approved by the Company’s shareholders at a meeting of the Company’s shareholders held on July 31, 2024. The fair value of the ordinary shares at the grant date was $79.7 using the market price of the ordinary shares at the grant date.

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Other current assets:
Prepaid expenses	$ 147	$ 34
Advance income tax	69	69
Restricted deposits	78	66
Other	89	69
Other current assets	383	238
Accrued expenses and other payables:
Employees and employees related	182	159
Provision for vacation	246	215
Accrued expenses	337	500
Accrued expenses and other payables	$ 765	$ 874

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - ₪ / shares	Sep. 30, 2024	Dec. 31, 2023
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	36,512,214	35,476,341
Ordinary shares, outstanding	36,512,214	35,476,341

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
REVENUES	$ 42	$ 0	$ 99	$ 0
COST OF REVENUES	42	0	90	0
GROSS PROFIT	0	0	9	0
OPERATING EXPENSES:
Research and development	1,477	1,370	3,298	3,510
General and administrative	1,544	1,028	3,959	3,457
Other income	0	(12)	0	(39)
TOTAL OPERATING EXPENSES	3,021	2,386	7,257	6,928
OPERATING LOSS	3,021	2,386	7,248	6,928
FINANCIAL INCOME, NET	0	(36)	(65)	(63)
LOSS BEFORE INCOME TAX	3,021	2,350	7,183	6,865
INCOME TAX	0	29	0	29
NET LOSS	$ 3,021	$ 2,379	$ 7,183	$ 6,894
LOSS PER SHARE BASIC	$ 0.08	$ 0.08	$ 0.19	$ 0.24
LOSS PER SHARE DILUTED	$ 0.08	$ 0.08	$ 0.19	$ 0.24
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING USED IN COMPUTATION OF BASIC LOSS PER SHARE	37,644,612	28,813,952	37,163,478	28,812,122
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING USED IN COMPUTATION OF DILUTED LOSS PER SHARE	37,644,612	28,813,952	37,163,478	28,812,122

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2024	Nov. 04, 2024
Cover [Abstract]
Entity Registrant Name	ENTERA BIO LTD.
Document Type	10-Q
Document Period End Date	Sep. 30, 2024
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		36,832,220
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
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 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

EQUITY AND SHARE-BASED COMPENSATION (Detail Textuals) - USD ($) $ / shares in Units, $ in Thousands					1 Months Ended		3 Months Ended	9 Months Ended
	Aug. 27, 2024	Feb. 01, 2024	Jan. 01, 2024	Sep. 02, 2022	Apr. 19, 2024	Feb. 15, 2024	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Proceeds from Warrant Exercises								$ 90	$ 0
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Description of terms of share-based payment arrangement					The RSUs vest in four equal quarterly installments over a one-year period that started on April 19, 2024.
Fair value of the RSU at the grant date					$ 370
Sales Agreement [Member] \| Leerink Partners LLC [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Sale of ordinary shares under ATM program				5,000,000			236,126
Net proceeds under ATM program							$ 601
Weighted average price per ordinary share							$ 2.54
Private Placement [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of ordinary shares will be purchased by exercising warrants							89,820	89,820
Proceeds from Warrant Exercises								$ 90
Vest on first anniversary of date of grant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vestion period					3 years
Vesting percentage					33.33%
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					66.67%
Seven 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			$ 295
Number of options to purchase ordinary shares			758,331
Exercise price of options granted			$ 0.6
Description of terms of share-based payment arrangement			The options vest in equal quarterly installments over a one-year period that began on January 1, 2024. This grant was approved by the shareholders of the Company on October 4, 2021.
Restricted Share Units granted	143,049
Market price per shares of ordinary shares	$ 263
Executive officers [Member] \| Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Share Units granted					209,548
Consulting Agreement [Member] \| Investor relations consulting firm [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Monthly fee		$ 5
Restricted Share Units granted		25,000
Restricted Share Units vested								25,000
Fair value of the RSU at the grant date								$ 22
Consulting Agreement [Member] \| Additional investor relations consulting firm [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Description of terms of share-based payment arrangement						The RSUs vested in five equal monthly installments over a five-month period that started on February 15, 2024.
Restricted Share Units granted						50,000
Restricted Share Units vested								50,000
Fair value of the RSU at the grant date								$ 53
Employees, executive officers and service providers [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options to purchase ordinary shares					768,000
Exercise price of options granted					$ 1.99
Fair value of the RSU at the grant date					$ 1,098
Two advisory board members [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options to purchase ordinary shares					90,000
Exercise price of options granted					$ 1.99
Fair value of the RSU at the grant date					$ 124
Former Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of ordinary shares will be purchased by exercising warrants							447,292	447,292
Proceeds from Warrant Exercises								$ 555
Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options to purchase ordinary shares					500,000
Exercise price of options granted					$ 1.99
Fair value of the RSU at the grant date					$ 542
Chief Executive Officer [Member] \| Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Share Units granted					124,121
Former Non Executive Board [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Share Units granted								22,048
Net proceeds under ATM program								$ 13
Amendment To Consulting Agreement [Member] \| Investor relations consulting firm [Member] \| Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Description of terms of share-based payment arrangement	The RSUs vest in four installments, 10,000 RSU's vested on August 31,2024, 5,000 RSU's vested on September 30, 2024, 5,000 RSU's shall vest on October 31, 2024, and 5,000 RSU's shall vest on November 30, 2024.
Restricted Share Units granted	25,000
Restricted Share Units vested	15,000
Fair value of the RSU at the grant date	$ 43

EQUITY AND SHARE-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 30, 2024

Share-based Payment Arrangement [Abstract]

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

		Nine months ended September 30, 2024
Exercise price		$0.60-$1.99
Dividend yield		-
Expected volatility		74.28%-84.5%
Risk-free interest rate		3.93%-4.66%
Expected life - in years		5.3-5.9

CONTRACT FOR RESEARCH AGREEMENT (Detail Textuals) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Events During Period [Abstract]
Revenue	$ 42	$ 0	$ 99	$ 0

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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+ Details

DESCRIPTION OF BUSINESS

9 Months Ended

Sep. 30, 2024

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 and commenced operations 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 following the FDA’s expected qualification of a quantitative BMD endpoint.

The Company’s product candidate, EB612, 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”), are listed on the Nasdaq Capital Market 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 $111.6 million as of September 30, 2024 and negative cash flows from operating activities. The Company's management is of the opinion that the Company’s available funds as of September 30, 2024 will allow it to operate under its current plans into the third quarter of 2025. This assumes the use of the Company’s capital to fund its ongoing operations, including regulatory expenses and optimization related to the preparation of the EB613 phase 3 study, research and development, the completion of an additional Phase 1 PK study related to the Company’s new generation platform and the GLP-2/OXM collaborative research the Company is conducting with OPKO Biologics, Inc., a subsidiary of OPKO Health Inc. 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 continually evaluates 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 that the Company will be able 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.


	d.	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.

Since the onset of these events, hostilities have persisted along Israel's northern border with Lebanon, primarily involving the Hezbollah terror organization, as well as other extremist groups in the region, including the Houthis in Yemen and various militia groups in Syria and Iraq. Israel has conducted multiple targeted strikes against these terror organizations.

In addition, since October 2023, the Houthis, a military organization based in Yemen, have launched a series of attacks on global shipping routes in the Red Sea, as well as direct attacks on various parts of Israel. Such incidents contribute to regional instability and could potentially escalate into broader conflicts with Iran and its proxies in the Middle East, affecting Israel's political and trade relations, especially with neighboring countries and global allies. Additionally, since April 2024, Israel has experienced direct attacks from Iran, involving hundreds of drones and missiles launched towards various parts of the country, mostly targeting military bases, threatening continued aggression while also exerting considerable influence over regional militia groups encouraging them to launch attacks against Israel. The Israeli defense systems, aided by international allies, successfully intercepted the majority of these attacks, minimizing physical damage and casualties. In October 2024, Israel initiated ground and air operations against Hezbollah in Lebanon. The situation remains fluid, and the potential for further escalation exists. While the Company has a few employees who are in active military service, the ongoing war with Hamas, the escalation of Hezbollah's conflict and the conflict with Iran and its proxies have not, to date, 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 such conflicts. While R&D and management are located in Israel, other core activities including clinical, regulatory and our supply chain are not. However, the Company cannot currently predict the intensity or duration of Israel’s war against Hamas, the escalation of Hezbollah's conflict or the conflict with Iran and its proxies, nor can it predict how such conflicts will ultimately affect the Company’s business and operations or Israel’s economy in general.

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
CURRENT ASSETS:
Cash and cash equivalents	$ 6,915	$ 11,019
Accounts receivable	42	0
Other current assets	383	238
TOTAL CURRENT ASSETS	7,340	11,257
NON-CURRENT ASSETS:
Property and equipment, net	65	100
Operating lease right-of-use assets	316	388
Deferred income taxes	14	14
Funds in respect of employee rights upon retirement	6	6
TOTAL NON-CURRENT ASSETS	401	508
TOTAL ASSETS	7,741	11,765
CURRENT LIABILITIES:
Accounts payable	184	83
Accrued expenses and other payables	765	874
Current maturities of operating lease	162	134
TOTAL CURRENT LIABILITIES	1,111	1,091
NON-CURRENT LIABILITIES:
Operating lease liabilities	147	256
Liability for employee rights upon retirement	31	32
TOTAL NON-CURRENT LIABILITIES	178	288
TOTAL LIABILITIES	1,289	1,379
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS' EQUITY:
Ordinary Shares, NIS 0.0000769 par value: Authorized - as of September 30, 2024 and December 31, 2023, 140,010,000 shares; issued and outstanding as of September 30, 2024 and December 31, 2023, 36,512,214 and 35,476,341 shares, respectively	1	1
Additional paid-in capital	117,979	114,730
Accumulated other comprehensive income	41	41
Accumulated deficit	(111,569)	(104,386)
TOTAL SHAREHOLDERS' EQUITY	6,452	10,386
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 7,741	$ 11,765

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (3,021)	$ (2,379)	$ (7,183)	$ (6,894)

- 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

SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation of the financial statements

Loss per share

Newly issued and recently adopted accounting pronouncements:

Recently issued accounting pronouncements not yet adopted

SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) - ₪ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Significant Accounting Policies [Line Items]
Number of antidilutive securities excluded from computation of earnings per share	17,276,113	6,999,180	17,136,035	7,244,450
Common Stock, Par or Stated Value Per Share	₪ 0.0000769		₪ 0.0000769		₪ 0.0000769

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, 2022

^[1]

$ 107,210

$ 41

$ (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 Ordinary Shares under the ATM program, net of issuance costs

^[1]

Issuance of Ordinary 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

(102,391)

6,236

Balance (in shares) at Sep. 30, 2023

28,813,952

Balance at Dec. 31, 2023

$ 1

114,730

(104,386)

10,386

Balance (in shares) at Dec. 31, 2023

35,476,341

CHANGES DURING THE YEAR ENDED

Net loss

$ 0

(7,183)

Exercise of warrants to Ordinary Shares

^[1]

Exercise of warrants to Ordinary Shares (in shares)

89,820

Exercise of options to Ordinary Shares

^[1]

568

Exercise of options to Ordinary Shares (in shares)

469,340

Issuance of Ordinary Shares under the ATM program, net of issuance costs

^[1]

601

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

236,126

Vested restricted share units

^[1]

Vested restricted share units (in shares)

240,587

Share-based compensation

$ 0

1,990

Balance at Sep. 30, 2024

$ 1

117,979

(111,569)

6,452

Balance (in shares) at Sep. 30, 2024

36,512,214

Balance at Jun. 30, 2024

$ 1

117,038

(108,548)

8,532

Balance (in shares) at Jun. 30, 2024

36,314,579

CHANGES DURING THE YEAR ENDED

Net loss

$ 0

(3,021)

Exercise of warrants to Ordinary Shares

^[1]

Exercise of warrants to Ordinary Shares (in shares)

22,048

Vested restricted share units

^[1]

Vested restricted share units (in shares)

175,587

Share-based compensation

$ 0

928

Balance at Sep. 30, 2024

$ 1

$ 117,979

$ 41

$ (111,569)

$ 6,452

Balance (in shares) at Sep. 30, 2024

36,512,214

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

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION

9 Months Ended

Sep. 30, 2024

Supplementary Financial Statement Information [Abstract]

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION

NOTE 4 - SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION:

Balance sheets:

	September 30,		December 31,
Other current assets:	2024		2023
Prepaid expenses		147		34
Advance income tax		69		69
Restricted deposits		78		66
Other		89		69
		383		238

	September 30,		December 31,
Accrued expenses and other payables:	2024		2023
Employees and employees related		182		159
Provision for vacation		246		215
Accrued expenses		337		500
		765		874

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION (Tables)

9 Months Ended

Sep. 30, 2024

Supplementary Financial Statement Information [Abstract]

Schedule of prepaid expenses and other current assets

	September 30,		December 31,
Other current assets:	2024		2023
Prepaid expenses		147		34
Advance income tax		69		69
Restricted deposits		78		66
Other		89		69
		383		238

Schedule of accounts payable and accrued liabilities

	September 30,		December 31,
Accrued expenses and other payables:	2024		2023
Employees and employees related		182		159
Provision for vacation		246		215
Accrued expenses		337		500
		765		874

CONTRACT FOR RESEARCH AGREEMENT	9 Months Ended
CONTRACT FOR RESEARCH AGREEMENT	Sep. 30, 2024
Events During Period [Abstract]
CONTRACT FOR RESEARCH AGREEMENT	NOTE 5 - CONTRACT FOR RESEARCH AGREEMENT In April 2024, the Company entered into a material transfer and research project agreement (the “research services agreement”) with a third party. According to the agreement, the third party will pay the Company a monthly payment for the research services, as well as reimbursement for external expenses based on an agreed budget. The Company recognizes revenues according to ASC 606, "Revenues from Contracts with Customers”. Revenues attributed to the research services agreement are recognized over the duration of the research services agreement. The Company concluded that, because the research services provided under the research services agreement have no alternative use (because, in nature, these services are unique to each customer), and the Company has the right to receive payment for performance completed to date, the Company recognizes revenue over the contract term using the input model method, which is labor hours expended and time lapsed. For the nine months ended September 30, 2024, the Company recognized total revenues of $99 from this agreement.