0001178913-26-003947 | 10-Q | XBRL Viewer

SEGMENT INFORMATION (Tables)

6 Months Ended

Jun. 30, 2026

Schedule of segment reporting information by segment

	Six Months Ended June 30,				Three Months Ended June 30,
	2026		2025		2026		2025
Revenues		-	$	42		-		-
Less:
Research and development, net:
Sub-contractors and consulting expense (EB613)	$	2,334	$	972	$	1,554	$	599
Net expenses related to OPKO Collaboration Agreement		1,164		120		641		120
Payroll and related expenses		919		766		484		372
Share-based compensation		690		470		377		294
Rent and related expenses		252		226		124		103
Other development expenses*		93		89		21		32
Other segment expenses**		5,365		2,622		4,111		1,136
Segment net loss	$	10,817	$	5,223	$	7,312	$	2,656

* Other development expenses include materials and productions and others.

** Other segment expenses mainly related to general and administrative expenses, including payroll and related expenses, share-based compensation, legal and audit fees and others.

- Definition

Tabular disclosure of segment reporting. Includes, but is not limited to, reconciliation of reportable segment amount to corresponding consolidated total.

+ References

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+ Details

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - ₪ / shares	Jun. 30, 2026	Dec. 31, 2025
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	49,290,233	46,178,630
Ordinary shares, outstanding	49,290,233	46,178,630

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References

+ Details

SIGNIFICANT ACCOUNTING POLICIES (Policies)

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

Basis of presentation of the financial statements

a.	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 June 30, 2026, the consolidated results of operations and statements of changes in shareholders' equity for the three and six months ended June 30, 2026 and 2025, and cash flows for the six months ended June 30, 2026, and 2025.

The consolidated results of operations for the three and six months ended June 30, 2026, are not necessarily indicative of the results to be expected for the year ending December 31, 2026.

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, 2025, as filed with the Company’s Annual Report on Form 10-K filed with the U.S. Securities and Exchange Commission on March 27, 2026.

Loss per share

b.	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, pre-funded warrants and vested restricted share units (“RSUs”) 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, warrants and RSUs exercisable into 31,712,061 ordinary shares and into 16,562,467 ordinary shares for the six months ended June 30, 2026 and 2025, respectively, and 34,357,716 ordinary shares and 17,068,031 ordinary shares for the three months ended June 30, 2026 and 2025, respectively, because the effect would have been anti-dilutive.

Fair value

c.	Fair value

The Company measures fair value and discloses fair value measurements for financial assets and liabilities. Fair value is based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In order to increase consistency and comparability in fair value measurements, the guidance establishes a fair value hierarchy that prioritizes observable and unobservable inputs used to measure fair value into three broad levels, which are described as follows:

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 prices that are based on inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

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.

Newly issued and recently adopted accounting pronouncements

d.	Newly issued and recently adopted accounting pronouncements:

Recently issued accounting pronouncements not yet adopted

In November 2024, the FASB issued ASU 2024-03 “Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses”, which requires disclosure about the types of costs and expenses included in certain expense captions presented on the income statement. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and interim periods beginning after December 15, 2027, with early adoption permitted, and may be applied either prospectively or retrospectively. The Company is currently evaluating this guidance to determine the impact it may have on its consolidated financial statements disclosures.

In December 2025, the FASB issued ASU 2025-10 “Government Grants (Topic 832)” to establish authoritative guidance on the accounting for government grants received by business entities. This update is effective beginning with the Company’s 2029 fiscal year annual reporting period, with early adoption permitted. The Company is currently evaluating the impact that the adoption of this standard will have on its consolidated financial statements.

SEGMENT INFORMATION (Narrative) (Details)	6 Months Ended
SEGMENT INFORMATION (Narrative) (Details)	Jun. 30, 2026 Segment
Segment Reporting [Line Items]
Segment reporting, expense information used by CODM, description	The Company’s Chief Executive Officer is the chief operating decision maker (the “CODM”).
Single Reportable Segment [Member]
Segment Reporting [Line Items]
Number of reportable segments	1
Number of operating segments	1

- 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

6 Months Ended

Jun. 30, 2026

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 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 peptides. 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) tablet treatment for post-menopausal women with osteoporosis. In February 2026, the Company submitted to the FDA a clinical amendment which included the EB613 Phase 3 protocol, statistical analysis plan and open-label extension synopsis. In June 2026, the Company received feedback from the FDA on the submitted Phase 3 protocol for EB613 and is planning to initiate the Phase 3 registrational study in late 2026. On July 28, 2026, the Company completed a private placement. The net proceeds from the private placement are expected to be used primarily to support activities related to the planned Phase 3 registrational study of EB613. See Note 8b for additional information.

The Company’s second product candidate, EB612, is being developed as the first oral PTH(1-34) tablet peptide replacement tablet for patients with hypoparathyroidism. In February 2026, the Company amended and restated the 2025 Collaboration Agreement (as defined in Note 6) with OPKO Biologics, Inc., a subsidiary of OPKO Health, Inc. (“OPKO”), to advance the first oral long-acting PTH analog (“LA-PTH”) as a once-daily tablet for patients with hypoparathyroidism.

In addition, EB618 is being developed pursuant to the Company’s collaboration with OPKO, pursuant to which the companies are advancing a proprietary novel dual agonist GLP-1/glucagon peptide as a once-daily tablet treatment for patients with obesity, metabolic and fibrotic disorders.

In addition to its internal product development programs, the Company intends to license its proprietary N-Tab^® platform to biopharmaceutical companies for use with their proprietary compounds.

b.	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”.

The Company has incurred recurring operating losses and negative cash flows from operations since inception and expects to continue to incur operating losses as it advances the development of its product candidates. As of June 30, 2026, the Company has incurred an accumulated deficit in the amount of $136.2 million.

As disclosed in Note 8b, in July 2026, the Company completed a private placement financing of an aggregate of 134,803,910 Ordinary Shares and pre-funded warrants to purchase Ordinary Shares resulting in gross proceeds of approximately $275.0 million, before deducting placement agent fees and other related offering expenses. The Company expects to use the net proceeds primarily to support activities related to the initiation of its Phase 3 registrational study of EB613, as well as for general working capital and corporate purposes.

Following the closing of the private placement and receipt of the related net proceeds, management concluded that substantial doubt about the Company’s ability to continue as a going concern no longer exists. Based on the Company's current operating plan, management believes that the Company's existing cash and cash equivalents, which includes the net proceeds from the private placement, will be sufficient to fund its planned operations for at least twelve months from the date of issuance of these unaudited condensed consolidated financial statements.

Since October 2023, Israel has been involved in an armed conflict with Hamas, which has expanded to include hostilities involving Hezbollah, Iran and other armed groups in the region. During the first half of 2026, military activity escalated, including direct military exchanges involving Israel, Iran and the United States, as well as renewed hostilities along Israel's northern border. Although ceasefire arrangements have been announced from time to time, the regional security situation remains uncertain, and there can be no assurance that hostilities will not continue or further escalate.

The Company's research personnel and members of management are located in Israel, while its clinical, regulatory and supply chain activities are primarily conducted outside Israel. As of June 30, 2026, the Company's operations have remained largely unaffected by these events. For the six months ended June 30, 2026 and 2025, and for the year ended December 31, 2025, the impact of these events on the Company's results of operations and financial condition was not material.

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Other current assets:
Prepaid expenses	$ 216	$ 37
Receivable in respect of collaborative arrangement	16	219
VAT receivable	89	52
Other	144	107
Other current assets	465	415
Accrued expenses and other payables:
Employees and employees related	293	264
Provision for vacation	238	168
Accrued expenses	391	726
Other payables	408	367
Accrued expenses and other payables	$ 1,330	$ 1,525

SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES

a.	Basis of presentation of the financial statements

The consolidated results of operations for the three and six months ended June 30, 2026, are not necessarily indicative of the results to be expected for the year ending December 31, 2026.

b.	Loss per share

c.	Fair value

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 prices that are based on inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

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.

d.	Newly issued and recently adopted accounting pronouncements:

Recently issued accounting pronouncements not yet adopted

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION

6 Months Ended

Jun. 30, 2026

Supplementary Financial Statement Information [Abstract]

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION

NOTE 5 - SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION

Balance sheets:

	June 30,		December 31,
	2026		2025
Other current assets:
Prepaid expenses		216		37
Receivable in respect of collaborative arrangement		16		219
VAT receivable		89		52
Other		144		107
		465		415

	June 30,		December 31,
	2026		2025
Accrued expenses and other payables:
Employees and employees related		293		264
Provision for vacation		238		168
Accrued expenses		391		726
Other payables (See Note 6)		408		367
		1,330		1,525

DESCRIPTION OF BUSINESS (Narrative) (Details) $ in Thousands		1 Months Ended
	Apr. 01, 2026 USD ($)	Jul. 28, 2026 USD ($) shares	Jul. 26, 2026 USD ($)	Jun. 30, 2026 ₪ / shares	Jun. 30, 2026 USD ($)	Dec. 31, 2025 ₪ / shares	Dec. 31, 2025 USD ($)
General [Line Items]
Ordinary share, par value \| ₪ / shares				₪ 0.0000769		₪ 0.0000769
Accumulated deficit					$ 136,183		$ 125,366
Private placement [Member] \| BVF Partners LP [Member]
General [Line Items]
Proceeds from private placement	$ 10,000
Subsequent Event [Member] \| Private placement [Member] \| BVF Partners LP [Member]
General [Line Items]
Proceeds from private placement			$ 275
Subsequent Event [Member] \| Private placement [Member] \| Pre-funded warrants [Member]
General [Line Items]
Number of shares issued in private placement \| shares		134,803,910
Proceeds from private placement		$ 275,000

- Definition

Amount of accumulated undistributed earnings (deficit).

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-URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1

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-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(17))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1

+ Details

SEGMENT INFORMATION

6 Months Ended

Jun. 30, 2026

Segment Reporting [Abstract]

SEGMENT INFORMATION

NOTE 7 - SEGMENT INFORMATION

The Company operates in Israel as a single operating segment. The Company’s Chief Executive Officer is the chief operating decision maker (the “CODM”). The CODM makes decisions on resource allocation, assesses performance of the business and monitors budget versus actual results on a consolidated basis. The CODM reviews the Company's consolidated results of operations through income (loss) before income taxes.

	b.	Segment information:

	Six Months Ended June 30,				Three Months Ended June 30,
	2026		2025		2026		2025
Revenues		-	$	42		-		-
Less:
Research and development, net:
Sub-contractors and consulting expense (EB613)	$	2,334	$	972	$	1,554	$	599
Net expenses related to OPKO Collaboration Agreement		1,164		120		641		120
Payroll and related expenses		919		766		484		372
Share-based compensation		690		470		377		294
Rent and related expenses		252		226		124		103
Other development expenses*		93		89		21		32
Other segment expenses**		5,365		2,622		4,111		1,136
Segment net loss	$	10,817	$	5,223	$	7,312	$	2,656

* Other development expenses include materials and productions and others.

** Other segment expenses mainly related to general and administrative expenses, including payroll and related expenses, share-based compensation, legal and audit fees and others.

- Definition

The entire disclosure for segment reporting.

+ References

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+ Details

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Income Statement [Abstract]
REVENUES	$ 0	$ 0	$ 0	$ 42
COST OF REVENUES	0	0	0	42
GROSS PROFIT	0	0	0	0
OPERATING EXPENSES:
Research and development, net	3,201	1,520	5,452	2,643
General and administrative	1,362	1,148	2,650	2,588
TOTAL OPERATING EXPENSES	4,563	2,668	8,102	5,231
OPERATING LOSS	4,563	2,668	8,102	5,231
FINANCIAL EXPENSES (INCOME), NET	2,749	(12)	2,715	(8)
Segment net loss	$ 7,312	$ 2,656	$ 10,817	$ 5,223
LOSS PER SHARE BASIC	$ 0.14	$ 0.06	$ 0.22	$ 0.12
LOSS PER SHARE DILUTED	$ 0.14	$ 0.06	$ 0.22	$ 0.12
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING USED IN COMPUTATION OF BASIC LOSS PER SHARE	50,451,232	46,836,700	49,098,428	45,146,415
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING USED IN COMPUTATION OF DILUTED LOSS PER SHARE	50,451,232	46,836,700	49,098,428	45,146,415

Insider Trading Arrangements	6 Months Ended
Insider Trading Arrangements	Jun. 30, 2026
Trading Arrangements, by Individual
Material Terms of Trading Arrangement	During the quarter ended June 30, 2026, 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
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

EQUITY AND SHARE-BASED COMPENSATION (Details 2) - Share-Based Payment Arrangement [Member] - USD ($) $ / shares in Units, $ in Thousands			6 Months Ended
	May 07, 2026	Jan. 01, 2026	Jun. 30, 2026
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options			500,000
Employees [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options	612,000
Exercise price	$ 1.37
Fair value at the grant date	$ 612
Executive Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options	1,020,000
Exercise price	$ 1.37
Service Providers [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options	640,000
Exercise price	$ 1.37
Directors [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options	83,367	167,525
Exercise price	$ 1.37	$ 1.94
Fair value at the grant date		$ 227
Directors [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options	86,419
Exercise price	$ 1.37
Directors [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options	40,000
Exercise price	$ 1.37

SIGNIFICANT ACCOUNTING POLICIES ( Narrative) (Details) - ₪ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025
Significant Accounting Policies [Line Items]
Number of antidilutive securities excluded from computation of earnings per share	34,357,716	17,068,031	31,712,061	16,562,467
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, 2024

$ 1

$ 121,965

$ 41

$ (113,927)

$ 8,080

Balance (in shares) at Dec. 31, 2024

38,837,220

CHANGES DURING THE YEAR ENDED

Net loss

$ 0

(5,223)

Exercise of warrants to Ordinary Shares

^[1]

150

Exercise of warrants to Ordinary Shares (in shares)

149,700

Exercise of options to Ordinary Shares

^[1]

Exercise of options to Ordinary Shares (in shares)

23,952

Issuance of Ordinary Shares under collaboration agreement, net

^[1]

7,115

Issuance of Ordinary Shares under collaboration agreement, net (in shares)

3,685,226

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

^[1]

5,997

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

2,700,000

Vested restricted share units

^[1]

Vested restricted share units (in shares)

56,069

Share-based compensation

$ 0

1,113

Balance at Jun. 30, 2025

$ 1

136,364

(119,150)

17,256

Balance (in shares) at Jun. 30, 2025

45,452,167

Balance at Mar. 31, 2025

$ 1

135,831

(116,494)

19,379

Balance (in shares) at Mar. 31, 2025

45,420,677

CHANGES DURING THE YEAR ENDED

Net loss

$ 0

(2,656)

Exercise of options to Ordinary Shares

^[1]

Exercise of options to Ordinary Shares (in shares)

23,952

Vested restricted share units

^[1]

Vested restricted share units (in shares)

7,538

Share-based compensation

$ 0

509

Balance at Jun. 30, 2025

$ 1

136,364

(119,150)

17,256

Balance (in shares) at Jun. 30, 2025

45,452,167

Balance at Dec. 31, 2025

$ 1

138,425

(125,366)

13,101

Balance (in shares) at Dec. 31, 2025

46,178,630

CHANGES DURING THE YEAR ENDED

Net loss

$ 0

(10,817)

Exercise of options to Ordinary Shares

^[1]

260

Exercise of options to Ordinary Shares (in shares)

394,748

Issuance of Ordinary Shares and warrants, net of issuance costs

^[1]

3,137

Issuance of Ordinary Shares and warrants, net of issuance costs (in shares)

2,425,000

Vested restricted share units

^[1]

Vested restricted share units (in shares)

142,983

Settlement in share of board members compensation

$ 0

289

Settlement in share of board members compensation (in shares)

148,872

Share-based compensation

$ 0

1,296

Balance at Jun. 30, 2026

$ 1

143,407

(136,183)

7,266

Balance (in shares) at Jun. 30, 2026

49,290,233

Balance at Mar. 31, 2026

$ 1

139,516

(128,871)

10,687

Balance (in shares) at Mar. 31, 2026

46,622,239

CHANGES DURING THE YEAR ENDED

Net loss

$ 0

(7,312)

Exercise of options to Ordinary Shares

^[1]

130

Exercise of options to Ordinary Shares (in shares)

178,082

Issuance of Ordinary Shares and warrants, net of issuance costs

^[1]

3,137

Issuance of Ordinary Shares and warrants, net of issuance costs (in shares)

2,425,000

Vested restricted share units

^[1]

Vested restricted share units (in shares)

64,912

Share-based compensation

$ 0

624

Balance at Jun. 30, 2026

$ 1

$ 143,407

$ 41

$ (136,183)

$ 7,266

Balance (in shares) at Jun. 30, 2026

49,290,233

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

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (10,817)	$ (5,223)
Adjustments required to reconcile net loss to net cash used in operating activities:
Depreciation	16	15
Share-based compensation	1,296	1,113
Finance expenses, net	18	18
Changes in fair value of pre-funded warrants Liability	2,755	0
Issuance cost	116	0
Changes in operating asset and liabilities:
Increase in other current assets	(48)	(252)
Decrease in accounts receivable	0	126
Increase in accounts payable	127	251
Increase (decrease) in accrued expenses and other payables and other long-term liabilities	(17)	917
Net cash used in operating activities	(6,554)	(3,035)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(3)	(37)
Net cash used in investing activities	(3)	(37)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of Ordinary Shares, warrants and pre-funded warrants	10,000	0
Proceeds from issuance of Ordinary Shares under ATM program	0	6,183
Issuance cost	(171)	(261)
Issuance of ordinary shares, under collaboration agreement	0	7,190
Exercise of warrants and options to Ordinary Shares	260	174
Net cash provided by financing activities	10,089	13,286
INCREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH AND DEPOSITS	3,532	10,214
EFFECT OF EXCHANGE RATE CHANGE ON CASH AND CASH EQUIVALENTS	21	0
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AND DEPOSITS AT BEGINNING OF THE PERIOD	14,973	8,740
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AND DEPOSITS AT END OF THE PERIOD	18,526	18,954
Reconciliation in amounts on consolidated balance sheets:
Cash and cash equivalents	11,309	10,858
Restricted cash and deposits	7,217	8,096
Total cash and cash equivalents and restricted cash and deposit	18,526	18,954
SUPPLEMENTAL DISCLOSURE OF CASH FLOW TRANSACTIONS:
Interest received	$ 100	$ 57

SUBSEQUENT EVENTS

6 Months Ended

Jun. 30, 2026

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 8 - SUBSEQUENT EVENTS

On July 14, 2026, the Company's shareholders approved an increase in the Company's authorized shares to 350,000,000.

On July 26, 2026, the Company entered into a securities purchase agreement (the “July 2026 Purchase Agreement”) with certain institutional and accredited investors, including funds affiliated with BVF providing for the private placement (the “July 2026 Private Placement”) of an aggregate of 134,803,910 ordinary shares, or, in lieu thereof, pre-funded warrants to purchase Ordinary Shares (the “July 2026 Pre-Funded Warrants”), at a purchase price of $2.04 per Ordinary Share, for aggregate gross proceeds of approximately $275.0 million, before deducting placement agent fees and other related offering expenses.

On July 28, 2026 (the “Closing Date”), the Company issued 122,961,215 ordinary shares and July 2026 Pre-Funded Warrants to purchase 11,842,695 ordinary shares.

The July 2026 Pre-Funded Warrants have an exercise price of NIS 0.0000769 per ordinary share, are immediately exercisable, do not expire and are subject to customary beneficial ownership limitations and adjustments.

The Company intends to use the net proceeds from the July 2026 Private Placement to support activities related to the initiation of its Phase 3 registrational study of EB613 in postmenopausal women with osteoporosis and for general working capital and corporate purposes.

Pursuant to the July 2026 Purchase Agreement, effective upon the closing of the July 2026 Private Placement, the Company also granted BVF certain rights to designate two nominees to the Company’s board of directors, subject to specified ownership thresholds and other conditions as set forth in the July 2026 Purchase Agreement.

	c.	In July 2026, certain holders of warrants issued in the Company’s 2023 private placement exercised an aggregate of 431,137 warrants and 906,886 pre-funded warrants for aggregate gross proceeds to the Company of $431 thousand.

	d.	On August 5, 2026, the Company issued 107,770 ordinary shares to five non-executive members of the board of directors in lieu of cash board fees for the first quarter and the second quarter of 2026, which was approved by the Company’s shareholders at a meeting of the Company’s shareholders held on July 31, 2024.

	e.	In September 2022, the Company’s shareholders approved to Ms. Miranda Toledano, the Company’s Chief Executive Officer, a grant of options to purchase 200,000 ordinary shares, subject to the occurrence of a triggering event, defined as either (i) the execution of a binding strategic or partnership agreement to fund the Company’s Phase 3 clinical trial or (ii) raising sufficient funding to complete the Company’s Phase 3 clinical trial. Following the closing of the July 2026 Private Placement, the second triggering event was satisfied. On August 5, 2026, the Board of Directors approved the grant of the 200,000 options at an exercise price of $2.81 per share. The options vest over four years, with 25% of the options vest on the first anniversary of the date of grant and the remaining 75% of the options vest in twelve equal quarterly installments following the first anniversary of the grant date.

Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2026	Aug. 03, 2026
Cover [Abstract]
Entity Registrant Name	ENTERA BIO LTD.
Document Type	10-Q
Document Period End Date	Jun. 30, 2026
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		173,141,831
Document Fiscal Year Focus	2026
Document Fiscal Period Focus	Q2
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

SEGMENT INFORMATION (Details) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Jun. 30, 2026

Jun. 30, 2025

Jun. 30, 2026

Jun. 30, 2025

Segment Reporting [Abstract]

Revenues

$ 0

$ 42

Less: Research and development, net:

Sub-contractors and consulting expense (EB613)

1,554

599

2,334

972

641

120

1,164

120

Payroll and related expenses

484

372

919

766

Share-based compensation

377

294

690

470

Rent and related expenses

124

103

252

226

Other development expenses

^[1]

Other segment expenses

^[2]

4,111

1,136

5,365

2,622

Segment net loss

$ 7,312

$ 2,656

$ 10,817

$ 5,223

[1]	Other development expenses include materials and productions and others.
[2]	Other segment expenses mainly related to general and administrative expenses, including payroll and related expenses, share-based compensation, legal and audit fees and others.

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
CURRENT ASSETS:
Cash and cash equivalents	$ 11,309	$ 7,108
Restricted cash	7,122	7,775
Other current assets	465	415
TOTAL CURRENT ASSETS	18,896	15,298
NON-CURRENT ASSETS:
Property and equipment, net	121	134
Operating lease right-of-use assets	362	465
Restricted deposit	95	90
Funds in respect of employee rights upon retirement	6	6
TOTAL NON-CURRENT ASSETS	584	695
TOTAL ASSETS	19,480	15,993
CURRENT LIABILITIES:
Accounts payable	575	448
Accrued expenses and other payables	1,330	1,525
Current maturities of operating lease	199	230
TOTAL CURRENT LIABILITIES	2,104	2,203
NON-CURRENT LIABILITIES:
Operating lease liabilities	226	260
Other long-term liabilities	284	393
Liability for employee rights upon retirement	37	36
Pre-funded warrants liability	9,563	0
TOTAL NON-CURRENT LIABILITIES	10,110	689
TOTAL LIABILITIES	12,214	2,892
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS' EQUITY:
Ordinary shares, NIS 0.0000769 par value: Authorized - as of June 30, 2026 and December 31, 2025, 140,010,000 shares; issued and outstanding as of June 30, 2026 and December 31, 2025, 49,290,233 and 45,452,167 shares, respectively	1	1
Additional paid-in capital	143,407	138,425
Accumulated other comprehensive income	41	41
Accumulated deficit	(136,183)	(125,366)
TOTAL SHAREHOLDERS' EQUITY	7,266	13,101
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 19,480	$ 15,993

EQUITY AND SHARE-BASED COMPENSATION (Narrative) (Details) - USD ($) $ in Thousands			1 Months Ended	6 Months Ended
	May 07, 2026	Jan. 01, 2026	Feb. 28, 2026	Jun. 30, 2026
Share-Based Payment Arrangement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options to purchase ordinary shares				500,000
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value of options at the date of grant	$ 1,006
Total RSUs granted	734,428
RSUs subject to shareholder approval	420,559
Share-Based Payment Arrangement, Tranche One [Member] \| Share-Based Payment Arrangement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Award vesting rights percentage				33.33%
Share-Based Payment Arrangement, Tranche Two [Member] \| Share-Based Payment Arrangement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Award vesting rights percentage				66.67%
Five Non Executive Members [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares issued		148,872
Fair value of the RSU at the grant date		$ 289
Former Non Executive Board [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Amount of options exercised			$ 394,748
Fair value of options at the date of grant			$ 260

SUBSEQUENT EVENTS (Narrative) (Details) $ / shares in Units, $ in Thousands					1 Months Ended
	Aug. 05, 2026 $ / shares shares	Jul. 14, 2026 shares	Apr. 02, 2026 ₪ / shares shares	Apr. 01, 2026 USD ($) $ / shares shares	Jul. 28, 2026 shares	Jul. 26, 2026 USD ($) shares	Sep. 30, 2022 shares	Jul. 26, 2026 ₪ / shares	Jul. 26, 2026 $ / shares	Apr. 02, 2026 $ / shares
Chief Executive Officer [Member]
Subsequent Event [Line Items]
Number of ordinary shares granted							200,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Number of shares issued		350,000,000
Subsequent Event [Member] \| Five Non Executive Board [Member]
Subsequent Event [Line Items]
Number of ordinary shares granted	107,770
Subsequent Event [Member] \| Board of Directors [Member]
Subsequent Event [Line Items]
Market price per shares of ordinary shares \| $ / shares	$ 2.81
Number of ordinary shares granted	200,000
Options vesting term	The options vest over four years, with 25% of the options vest on the first anniversary of the date of grant and the remaining 75% of the options vest in twelve equal quarterly installments following the first anniversary of the grant date.
Subsequent Event [Member] \| 2023 private placement [Member]
Subsequent Event [Line Items]
Proceeds from private placement \| $						$ 431,000
BVF Partners LP [Member] \| Private Placement [Member]
Subsequent Event [Line Items]
Number of shares issued				7,827,789
Proceeds from private placement \| $				$ 10,000
Sale of stock, price per share \| $ / shares				$ 1.2775
BVF Partners LP [Member] \| Subsequent Event [Member] \| Private Placement [Member]
Subsequent Event [Line Items]
Number of shares issued						134,803,910
Proceeds from private placement \| $						$ 275
Sale of stock, price per share \| $ / shares									$ 2.04
Ordinary shares [Member] \| BVF Partners LP [Member] \| Private Placement [Member]
Subsequent Event [Line Items]
Number of shares issued			2,425,000
2026 Pre-Funded Warrants [Member]
Subsequent Event [Line Items]
Exercise price \| ₪ / shares								₪ 0.0000769
2026 Pre-Funded Warrants [Member] \| Subsequent Event [Member] \| 2023 private placement [Member]
Subsequent Event [Line Items]
Number of shares issued						906,886
2026 Pre-Funded Warrants [Member] \| BVF Partners LP [Member] \| Private Placement [Member]
Subsequent Event [Line Items]
Number of shares issued			5,402,789
Exercise price \| ₪ / shares			₪ 0.0000769
Warrant [Member] \| Subsequent Event [Member] \| 2023 private placement [Member]
Subsequent Event [Line Items]
Number of shares issued						431,137
2026 Ordinary Share Warrants [Member] \| BVF Partners LP [Member] \| Private Placement [Member]
Subsequent Event [Line Items]
Number of shares issued			11,741,683
Exercise price \| $ / shares										$ 1.24
2026 Ordinary Share Warrants [Member] \| BVF Partners LP [Member] \| Subsequent Event [Member] \| Private Placement [Member]
Subsequent Event [Line Items]
Number of shares issued					122,961,215
Ordinary shares issuable upon exercise of warrants					11,842,695

EQUITY AND SHARE-BASED COMPENSATION

6 Months Ended

Jun. 30, 2026

Share-Based Payment Arrangement [Abstract]

EQUITY AND SHARE-BASED COMPENSATION

NOTE 4 - EQUITY AND SHARE-BASED COMPENSATION

Changes in Share Capital:

On January 1, 2026, the Company issued 148,872 ordinary shares to five non-executive members of the board of directors in lieu of cash board fees for fiscal year 2025, 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 on the grant date was $289 thousand.

In February and April 2026, two former non-executive board members exercised options for an aggregate of 394,748 ordinary shares for total consideration of $260 thousand.

	c.	As to the issuance of ordinary shares to BVF see note 3.

Share-based Compensation:

During the six months ended June 30, 2026 the board of directors approved the following options grants:

Grant Date	Grantee	Number of options	Exercise price	Vesting period	Fair value at the grant date	Condition
January 1, 2026	Directors	167,525	$1.94	(1)	$227 thousand	-
May 7, 2026	Employees	612,000	$1.37	(2)	$612 thousand	-
	Executive Officers	1,020,000	$1.37	(2) (6)	-	(3),(4)
	Service providers	640,000	$1.37	(2)	-	(3)
	Directors	83,367	$1.37	(2) (6)	-	(3), (5)
		86,419	$1.37	(1) (6)	-	(3), (5)
		40,000	$1.37	Immediate	-	(3), (5)

(1)

Quarterly over a period of one year

(2)

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.

(3)

The option grants are subject to the filing of a Form S-8 registration statement registering the ordinary shares underlying such options.

(4)

500,000 options grant was subject to the approval of the Company’s shareholders which was obtained on July 14, 2026.

(5)

The grant was subject to the approval of the Company’s shareholders which was obtained on July 14, 2026.

(6)

In the event of the consummation of a Change in Control (as defined in the 2018 Plan) in which the Optionee continues to provide services to the Company on the date of consummation of such Change in Control, then 100% of any unvested Options at the time of consummation of such Change in Control shall become fully vested and exercisable.

On May 7, 2026, the board of directors approved the grant of 734,428 RSUs to executive officers and service providers, of which grant 420,559 RSUs were subject to shareholder approval, which was obtained at a meeting of the Company’s shareholders held on July 14, 2026. The RSUs vest in four equal quarterly installments over a one-year period that started on May 1, 2026. The fair value of the RSUs at the date of grant was $1,006 thousand.

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

	Six months ended June 30, 2026
Exercise price		$1.37-$1.94
Dividend yield		-
Expected volatility		84.2%-84.8%
Risk-free interest rate		3.74%-4.13%
Expected life - in years		5.3-5.87

EQUITY AND SHARE-BASED COMPENSATION (Tables)

6 Months Ended

Jun. 30, 2026

Share-Based Payment Arrangement [Abstract]

Schedule of share-based compensation arrangements by share-based payment award

Grant Date	Grantee	Number of options	Exercise price	Vesting period	Fair value at the grant date	Condition
January 1, 2026	Directors	167,525	$1.94	(1)	$227 thousand	-
May 7, 2026	Employees	612,000	$1.37	(2)	$612 thousand	-
	Executive Officers	1,020,000	$1.37	(2) (6)	-	(3),(4)
	Service providers	640,000	$1.37	(2)	-	(3)
	Directors	83,367	$1.37	(2) (6)	-	(3), (5)
		86,419	$1.37	(1) (6)	-	(3), (5)
		40,000	$1.37	Immediate	-	(3), (5)

(1)

Quarterly over a period of one year

(2)

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.

(3)

The option grants are subject to the filing of a Form S-8 registration statement registering the ordinary shares underlying such options.

(4)

500,000 options grant was subject to the approval of the Company’s shareholders which was obtained on July 14, 2026.

(5)

The grant was subject to the approval of the Company’s shareholders which was obtained on July 14, 2026.

(6)

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

	Six months ended June 30, 2026
Exercise price		$1.37-$1.94
Dividend yield		-
Expected volatility		84.2%-84.8%
Risk-free interest rate		3.74%-4.13%
Expected life - in years		5.3-5.87

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION (Tables)

6 Months Ended

Jun. 30, 2026

Supplementary Financial Statement Information [Abstract]

Schedule of prepaid expenses and other current assets

	June 30,		December 31,
	2026		2025
Other current assets:
Prepaid expenses		216		37
Receivable in respect of collaborative arrangement		16		219
VAT receivable		89		52
Other		144		107
		465		415

Schedule of accounts payable and accrued liabilities

	June 30,		December 31,
	2026		2025
Accrued expenses and other payables:
Employees and employees related		293		264
Provision for vacation		238		168
Accrued expenses		391		726
Other payables (See Note 6)		408		367
		1,330		1,525

EQUITY AND SHARE-BASED COMPENSATION (Details)	6 Months Ended
EQUITY AND SHARE-BASED COMPENSATION (Details)	Jun. 30, 2026 $ / 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	$ 1.37
Expected volatility	84.20%
Risk-free interest rate	3.74%
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	$ 1.94
Expected volatility	84.80%
Risk-free interest rate	4.13%
Expected life - in years	5 years 10 months 13 days

- Definition

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

+ References

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+ Details

ISSUANCE OF ORDINARY SHARES, PRE-FUNDED WARRANTS AND WARRANTS	6 Months Ended
	Jun. 30, 2026
Issuance Of Ordinary Shares, Pre-funded Warrants And Warrants [Abstract]
ISSUANCE OF ORDINARY SHARES, PRE-FUNDED WARRANTS AND WARRANTS [Text Block]	NOTE 3 - ISSUANCE OF ORDINARY SHARES, PRE-FUNDED WARRANTS AND WARRANTS On April 1, 2026, the Company entered into a securities purchase agreement with certain funds affiliated with BVF Partners L.P. (collectively, “BVF”), providing for the private placement to BVF of an aggregate of 7,827,789 units (the “2026 Units”), each 2026 Unit consisting of (i) one ordinary share (or, in lieu thereof, one pre-funded warrant to purchase one ordinary share (the “April 2026 Pre-Funded Warrants”)) and (ii) one warrant to purchase one and one-half ordinary shares (the “2026 Ordinary Share Warrants”), for aggregate proceeds of approximately $10.0 million (or $1.2775 per 2026 Unit). On April 2, 2026 (the “Closing Date”), the Company issued 2,425,000 ordinary shares, 5,402,789 April 2026 Pre-Funded Warrants, and 11,741,683 2026 Ordinary Share Warrants in connection with this offering. Each 2026 Ordinary Share Warrant has an exercise price of $1.24 per share, becomes exercisable six months following the Closing Date, expires five years from the date of issuance, and is subject to customary adjustments. The 2026 Ordinary Share Warrants are exercisable only for cash so long as the Company has an effective registration statement registering the shares underlying the 2026 Ordinary Share Warrants. The 2026 Pre-Funded Warrants have an exercise price of NIS 0.0000769 per share, are immediately exercisable and may be exercised at any time and have no expiration date. The 2026 Ordinary Share Warrants were classified as equity upon issuance, as they met the criteria for equity classification under ASC 815-40. The April 2026 Pre-Funded Warrants were classified as a financial liability as they do not qualify for equity accounting under the indexation guide of ASC 815-40. The April 2026 Pre-Funded Warrants recorded at fair value on the Closing Date and will be remeasured to fair value at each subsequent reporting date, with changes in fair value recognized in financial expense, net in the statements of operations. The April 2026 Pre-Funded Warrants are classified as Level 2. The fair value was based on the quoted share price. The fair value of the pre-funded warrants as of the issuance date and as of June 30, 2026 was $6,807 and $9,563, respectively. As a result the Company recognized a change in fair value in an amount of $2,755. The proceeds from the private placement were allocated to the April 2026 Pre-Funded Warrants based on their fair value as of the issuance date. The residual proceeds were allocated to the Ordinary Shares and the 2026 Ordinary Share Warrants. The Company had issuance costs of approximately $171 thousand. The portion of issuance costs allocated to the April 2026 Pre-Funded Warrants was recognized immediately in profit or loss, while the remaining portion allocated to the equity components was deducted from Additional Paid-in Capital.

COLLABORATION AND RESEARCH AGREEMENTS (Narrative) (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
	Mar. 16, 2025	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Operating expenses		$ 4,563	$ 2,668	$ 8,102	$ 5,231
2025 Collaboration Agreement with OPKO [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Collaborative arrangement, nature and purpose	Company and OPKO have agreed to collaborate with respect to the preclinical and clinical development and decision making related to the oral delivery of a dual agonist GLP-1/glucagon peptide in an oral dosage form using Entera’s N-Tab™ technology platform for the treatment of obesity, metabolic and fibrotic disorders in humans. The Company and OPKO share in the economics and development costs of such program at 40% and 60%, respectively, subject to certain opt-out provisions.
Number of ordinary shares issued	3,685,226
Purchase price of ordinary shares	$ 8,000
Operating expenses		$ 641		$ 1,164

- Definition

Equity impact of the value of stock that has been repurchased during the period and has not been retired and is not held in treasury. Some state laws may mandate the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

ISSUANCE OF ORDINARY SHARES, PRE-FUNDED WARRANTS AND WARRANTS (Narrative) (Details) $ / shares in Units, $ in Thousands			3 Months Ended	6 Months Ended
	Apr. 02, 2026 ₪ / shares shares	Apr. 01, 2026 USD ($) $ / shares shares	Jun. 30, 2026 USD ($)	Jun. 30, 2026 USD ($)	Jun. 30, 2025 USD ($)	Jul. 26, 2026 ₪ / shares	Apr. 02, 2026 $ / shares
Subsidiary, Sale of Stock [Line Items]
Issuance costs				$ 171	$ 261
BVF Partners LP [Member] \| Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued \| shares		7,827,789
Proceeds from private placement		$ 10,000
Sale of stock, price per share \| $ / shares		$ 1.2775
Issuance costs		$ 171
Ordinary shares [Member] \| BVF Partners LP [Member] \| Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued \| shares	2,425,000
2026 Pre-Funded Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Exercise price \| ₪ / shares						₪ 0.0000769
2026 Pre-Funded Warrants [Member] \| Fair Value, Inputs, Level 2 [Member] \| Quoted share price [Member]
Subsidiary, Sale of Stock [Line Items]
Fair value of pre-funded warrants		$ 6,807	$ 9,563	$ 9,563
Gain on fair value change in pre-funded warrants			$ 2,755
2026 Pre-Funded Warrants [Member] \| BVF Partners LP [Member] \| Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued \| shares	5,402,789
Exercise price \| ₪ / shares	₪ 0.0000769
2026 Ordinary Share Warrants [Member] \| BVF Partners LP [Member] \| Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued \| shares	11,741,683
Exercise price \| $ / shares							$ 1.24

COLLABORATION AND RESEARCH AGREEMENTS

6 Months Ended

Jun. 30, 2026

Events During Period [Abstract]

COLLABORATION AND RESEARCH AGREEMENTS

NOTE 6 - COLLABORATION AND RESEARCH AGREEMENTS

On March 16, 2025, the Company entered into a collaboration agreement with OPKO (the “2025 Collaboration Agreement”), which is accounted for as a collaboration arrangement within the scope of ASC 808.

Under the terms of the 2025 Collaboration Agreement, the Company and OPKO have agreed to collaborate with respect to the preclinical and clinical development and decision making related to the oral delivery of a dual agonist GLP-1/glucagon peptide in an oral dosage form using Entera’s N-Tab™ technology platform for the treatment of obesity, metabolic and fibrotic disorders in humans. The Company and OPKO share in the economics and development costs of such program at 40% and 60%, respectively, subject to certain opt-out provisions. In connection with the agreement, the Company issued 3,685,226 ordinary shares to OPKO for aggregate gross proceeds of $8.0 million, which were allocated between equity and the collaboration components of the arrangement. Amounts allocated to the collaboration component are recognized over the period of performance and presented within other liabilities in the consolidated balance sheet.

On February 3, 2026, the Company and OPKO amended and restated the 2025 Collaboration Agreement (the “A&R Collaboration Agreement”) to expand the scope of the collaboration to include the preclinical and clinical development of a daily LA-PTH tablet for the treatment of hypoparathyroidism (EB612) and additional indications. Development costs related to the LA-PTH program are shared equally between the parties. Except for the foregoing expansion, the material terms of the 2025 Collaboration Agreement remain unchanged.

For the three and six months ended June 30, 2026, the Company recognized net expenses of $641 thousand and $1,164 thousand, respectively relating to the A&R Collaboration Agreement.