0001493152-26-012935 | 10-K | XBRL Viewer

SCHEDULE OF CASH AND CASH EQUIVALENTS AND MARKETABLE SECURITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Cash and Cash Equivalents [Line Items]
Total cash and cash equivalents	$ 3,912	$ 3,114
Total marketable securities	74,680	2,356
Total cash, cash equivalents and marketable securities	78,592	5,470
Money Market Funds [Member]
Cash and Cash Equivalents [Line Items]
Total marketable securities	74,680	2,356
Cash [Member]
Cash and Cash Equivalents [Line Items]
Total cash and cash equivalents	$ 3,912	$ 3,114

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Dec. 31, 2025
Insider Trading Arrangements [Line Items]
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

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (13,142)	$ (11,443)

- Definition

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

+ References

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+ Details

SCHEDULE OF RESEARCH AND DEVELOPMENT EXPENSES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Share-based compensation	$ (1,057)	$ (1,349)
Research and development expense	(6,283)	(6,630)
Research and Development Expenses [Member]
Payroll and related expenses	(3,688)	(3,382)
Share-based compensation	(230)	(292)
Materials and subcontractors	(1,898)	(2,165)
Patents	(171)	(178)
Rent	(270)	(225)
Office and maintenance expenses	(122)	(67)
Depreciation	(43)	(93)
Other	(357)	(377)
Less - grants	496	149
Research and development expense	$ (6,283)	$ (6,630)

TAXES ON INCOME (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Operating Loss Carryforwards [Line Items]
Corporate income tax rate	21.00%
Operating loss carryforwards	$ 121,215	$ 118,309
US Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Corporate income tax rate	21.00%	21.00%
Net operating loss carryforwards	$ 517,992	$ 511,371
Operating loss carryforwards	108,969
Pre 2017 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	83,848
Post 2017 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 25,121
Israel Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Corporate income tax rate	23.00%	23.00%
Net operating loss carryforwards	$ 54,074	$ 47,553

CASH AND CASH EQUIVALENTS AND MARKETABLE SECURITIES (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Cash and Cash Equivalents [Abstract]
Unrealized gains on marketable securities	$ 4	$ 0

CASH AND CASH EQUIVALENTS AND MARKETABLE SECURITIES

12 Months Ended

Dec. 31, 2025

Cash and Cash Equivalents [Abstract]

CASH AND CASH EQUIVALENTS AND MARKETABLE SECURITIES

NOTE 3 – CASH AND CASH EQUIVALENTS AND MARKETABLE SECURITIES

The following table sets forth our cash, cash equivalents and marketable securities as of December 31, 2025 and 2024:


	As of December 31,
	2025		2024
Cash and cash equivalents:
Cash	$	3,912	$	3,114
Total cash and cash equivalents	$	3,912	$	3,114

Marketable securities:
Money market mutual funds	$	74,680	$	2,356
Total marketable securities	$	74,680	$	2,356

Total cash, cash equivalents and marketable securities	$	78,592	$	5,470

The unrealized gains on our marketable securities were $4 and $0 for the years ended December 31, 2025 and 2024, respectively.

SALES, GENERAL AND ADMINISTRATIVE EXPENSES

12 Months Ended

Dec. 31, 2025

Sales General And Administrative Expenses

SALES, GENERAL AND ADMINISTRATIVE EXPENSES

NOTE 14 – SALES, GENERAL AND ADMINISTRATIVE EXPENSES


	For the Years Ended December 31,
	2025			2024
Payroll and related expenses	$	(3,747	)	$	(1,994	)
Government fees		(42	)		-
Share-based compensation		(827	)		(1,057	)
Professional services		(1,971	)		(1,059	)
Insurance		(393	)		(442	)
Public and investor relations		(197	)		(132	)
Office and maintenance expenses		(213	)		(74	)
Travel		(335	)		(84	)
Other		(735	)		(153	)
General and administrative expenses	$	(8,460	)	$	(4,995	)

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Basis of presentation

A. Basis of presentation:

The financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”).

Financial statement in U.S. dollars

B. Financial statement in U.S. dollars:

The functional currency of the Company is the U.S. dollar (“dollar”) since the dollar is the currency of the primary economic environment in which the Company has operated and expects to continue to operate in the foreseeable future.

Transactions and balances denominated in dollars are presented at their original amounts. Transactions and balances denominated in foreign currencies have been re-measured to dollars in accordance with the provisions of Accounting Standards Codification (“ASC”) 830-10, “Foreign Currency Translation”.

All transaction gains and losses from re-measurement of monetary balance sheet items denominated in non-dollar currencies are reflected in the statements of comprehensive loss as financial income or expenses, as appropriate.

Use of estimates

C. Use of estimates:

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions pertaining to transactions and matters whose ultimate effect on the financial statements cannot precisely be determined at the time of financial statements preparation. Although these estimates are based on management’s best judgment, actual results may differ from these estimates.

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of consolidation

D. Principles of consolidation:

The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. Inter-company balances and transactions have been eliminated in consolidation.

Cash and cash equivalents

E. Cash and cash equivalents:

Cash and cash equivalents consist of cash and demand deposits in banks, and other short-term liquid investments (primarily interest-bearing time deposits) with original maturities of three months or less at the date of purchase.

Restricted cash

F. Restricted cash:

Restricted cash serves as collateral for the Company’s lease agreements and are classified as either current or long-term depending on when the anticipated use of these funds will be required.

Long-term deposit

G. Long-term deposit:

Long-term deposit represents cash advances paid to a vendor as security for the performance of the Company’s payment obligations. The Company does not expect these deposits to be utilized in the normal course of business.

Fair value of financial instruments

H. Fair value of financial instruments:

The carrying values of cash and cash equivalents, prepaid expenses and other current assets, accounts payable and accrued liabilities are stated at their carrying value, which approximates fair value due to the short-term maturity of these instruments.

The Company measures the fair value of certain of its financial instruments (such as marketable securities) on a recurring basis. The method of determining the fair value of marketable securities is discussed in Note 4 below.

A fair value hierarchy is used to rank the quality and reliability of the information used to determine fair values. Financial assets and liabilities carried at fair value will be classified and disclosed in one of the following three categories:

Level 1 - Quoted prices (unadjusted) in active markets for identical assets and liabilities.

Level 2 - Inputs other than Level 1 that are observable, either directly or indirectly, such as unadjusted quoted prices for similar assets and liabilities, unadjusted quoted prices in the markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

Concentrations of credit risk

I. Concentrations of credit risk:

Financial instruments which potentially subject the Company to credit risk consist primarily of cash and cash equivalents and marketable securities. The Company holds these investments in highly rated financial institutions. These amounts at times may exceed federally insured limits. The Company has not experienced any credit losses in such accounts and does not believe it is exposed to any significant credit risk on these funds. The Company has no off-balance sheet concentrations of credit risk, such as foreign currency exchange contracts, option contracts, or other hedging arrangements.

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Property and equipment

J. Property and equipment:

Property and equipment are presented at cost, less accumulated depreciation. Depreciation is calculated based on the straight-line method over the estimated useful lives of the assets, at the following annual rates:

	%

Research equipment and software		25-33
Furniture and office equipment		7
Leasehold improvements		Over the lease period

The Company assesses property and equipment impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. If such circumstances are determined to exist, an estimate of undiscounted future cash flows produced by the property and equipment assets, or the appropriate grouping of assets, is compared to the carrying value to determine whether impairment exists. If an asset is determined to be impaired, the loss is measured based on the difference between the asset’s estimated fair value and its carrying value. For property and equipment assets, the estimate of fair value is typically based on a discounted cash flow model. As of December 31, 2025 and 2024, no impairment charges were recorded.

Liabilities due to termination of employment agreements

K. Liabilities due to termination of employment agreements:

Under Israeli employment laws, employees of Microbot Israel are included under Article 14 of the Severance Compensation Act, 1963 (“Article 14”). According to Article 14, these employees are entitled to monthly deposits made by Microbot Israel on their behalf with insurance companies. Payments in accordance with Article 14 release Microbot Israel from any future severance payments (under the Israeli Severance Compensation Act, 1963) with respect of those employees. The aforementioned deposits are not recorded as an asset in the Company’s balance sheets.

As for the U.S. employees, the Company has certain defined contribution plans, including a 401(k)-retirement plan in the U.S., whereby contributions made by eligible employees are matched by the Company with certain limitations.

Common stock warrants

L. Common stock warrants:

The Company accounts for warrants issued to investors as either equity-classified or liability-classified instruments, based on an assessment of the warrant’s specific terms and the applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) ASC 480 and FASB ASC 815, “Derivatives and Hedging” (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, or meet all of the requirements for equity classification under FASB ASC 815, including whether the warrants are indexed to the Company’s own shares of common stock and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding.

Basic and diluted net loss per share

M. Basic and diluted net loss per share:

Basic net loss per share is calculated by dividing net loss attributable to common stock shareholders by the weighted average number of shares of common stock outstanding during the year without consideration of potentially dilutive securities. For purposes of the diluted net loss per share attributable to common shareholders calculation, stock options and warrants are considered to be common stock equivalents. All common stock equivalents, as detailed in Notes 2P, 11H and 11I, have been excluded from the calculation of the diluted loss per share for the years ended December 31, 2025 and 2024, as their effect would be anti-dilutive. Therefore, basic and diluted net loss per share were the same for both years presented. In the calculation of the basic and diluted net loss, the Company included warrants that would be exercised for no or little consideration and are exercisable with no contingencies.

Research and development expenses, net

N. Research and development expenses, net:

Research and development expenses are charged to the statement of comprehensive loss as incurred. Grants for funding of approved research and development projects and others are recognized at the time the Company is entitled to such grants, on the basis of the costs incurred and applied as a deduction from the research and development expenses. See Note 2U below. Reimbursement of expenses for research and development projects is recognized as the costs are incurred and is netted against research and development expenses in the statement of comprehensive loss. Research and development reimbursements of $0, and $83 were offset against research and development costs in the years ended December 31, 2025 and 2024, respectively

Sales, general and administrative expenses

O. Sales, general and administrative expenses:

Sales, general and administrative expenses are charged to the statement of comprehensive loss as incurred.

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Share-based compensation

P. Share-based compensation:

The Company applies ASC 718-10, “Share-Based Payment” (“ASC 718-10”), which requires the measurement and recognition of compensation expenses for all share-based payment awards made to employees and directors including stock options under the Company’s stock plans based on estimated fair values.

ASC 718-10 requires companies to estimate the fair value of stock options using an option-pricing model, which is recognized as an expense over the requisite service periods in the Company’s statement of comprehensive loss, based on a straight-line method. The Company recognizes compensation cost for an equity classified award with only service conditions that has a graded vesting schedule on a straight-line basis over the requisite service period for the entire award, provided that the cumulative amount of compensation cost recognized at any date at least equals the portion of the grant date fair value of such award that is vested at that date.

The Company recognizes the expense for an equity classified awards subject to performance-based milestone vesting over the remaining service period when management determines that achievement of the milestone is probable. Management evaluates when the achievement of a performance-based milestone is probable based on the expected satisfaction of the performance conditions at each reporting date. If no explicit service period is determined, the Company estimates the implicit service period based on the timing the employee is expected to achieve the related performance condition.

When no future services are required to be performed by the grantee in exchange for an award of equity instruments, and if such award does not contain a performance condition, the cost of the award is expensed on the grant date.

The Company estimates the fair value of stock options granted as share-based payment awards using a Black-Scholes options pricing model. The option-pricing model requires a number of assumptions, of which the most significant are expected volatility and the expected option term (the time from the grant date until the options are exercised or expire). Expected volatility is estimated based on the standard deviation of the Company’s closing prices according to the expected life (SAB107) for each of the grants. The Company has historically not paid dividends and has no foreseeable plans to issue dividends. The risk-free interest rate is based on the yield from governmental zero-coupon bonds with an equivalent term.

For stock options that qualify as “plain-vanilla,” the expected term is calculated using the simplified method. For stock options that do not qualify as “plain-vanilla”, the Company’s management estimated that the expected stock option term is the contractual term of the options.

Changes in the determination of each of the inputs can affect the fair value of the stock options granted and the results of operations of the Company.

Income taxes

Q. Income taxes:

The Company provides for income taxes using the asset and liability approach. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. As of December 31, 2025, and 2024, the Company had a full valuation allowance against deferred tax assets due to the uncertainty as to whether the Company’s deferred tax assets will ever be realized in future periods.

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Marketable securities

R. Marketable securities:

The Company invests in equity securities. Equity securities consist of a mutual fund. The Company records these investments in the consolidated balance sheet at fair value. Unrealized gains or losses for the equity security are reflected in the statements of comprehensive loss as financial income or expenses, as appropriate. The Company classifies its investments as current based on the nature of the investments and their availability for use in current operations.

Leases

S. Leases:

The Company determines if an arrangement is a lease at inception. Operating lease assets are presented as operating lease long-term right-of-use assets (“ROU”), and corresponding as lease liabilities (current portion), and as operating long-term lease liabilities, on the Company’s consolidated balance sheets.

Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the remaining lease payments over the lease term at commencement date. The Company’s leases do not provide an implicit interest rate. The Company calculates the incremental borrowing rate to reflect the interest rate that it would have to pay to borrow on a collateralized basis an amount equal to the lease payments in a similar economic environment over a similar term and considers the Company’s historical borrowing activities and market data in this determination. The operating lease ROU asset also includes any lease payments made and excludes lease incentives and initial direct costs incurred. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that it will exercise that option. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term.

The Company has lease agreements with lease and non-lease components, which it accounts for as a single lease component. The Company has elected not to recognize ROU assets and lease liabilities for short-term leases that have a term of 12 months or less. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. In addition, the Company does not have any related party leases.

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Contingencies

T. Contingencies:

Management records and discloses legal contingencies in accordance with ASC Topic 450 Contingencies. A provision is recorded when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. The Company monitors the stage of progress of its litigation matters to determine if any adjustments are required.

The Company carries liability insurance to mitigate its exposure to losses, including litigation losses. The Company records the estimated amount of expected insurance proceeds for litigation losses incurred as an asset (typically a receivable from the insurer) and offset to losses up to the amount of the losses incurred when the amount is determinable and approved by the insurance company.

Government grants

U. Government grants:

Government grants which are received from the Israeli Ministry of Economy and Israel Innovation Authority (“IIA”) by way of participation in research and development that is conducted by Microbot Israel, are received in installments as the program progresses based on qualified research spending. Grants received are recognized when the grant becomes receivable, provided there was reasonable assurance that Microbot Israel will comply with the conditions attached to the grant and there was reasonable assurance the grant will be received.

The grants are deducted from the research and development expenses as the applicable costs are incurred. Research and development expenses, net, for the years ended December 31, 2025 and 2024, include participation in research and development expenses in the amount of approximately $496 and $149, respectively.

Inventory

V. Inventory

Inventories primarily consist of raw materials, work-in-process and finished goods produced by our third-party contract manufacturer. Inventories are stated at the lower of cost, determined using the first-in, first-out (FIFO) method, or net realizable value.

Inventory costs include the purchase price of materials and other manufacturing costs, including overhead and personnel costs for employees involved in production planning.

The Company regularly evaluates its inventory for excess and obsolescence. The Company considers the expiration of sterilization dates where applicable. When the carrying value of inventory exceeds its estimated net realizable value, the Company records a write-down.

The Company considered regulatory approval of its product candidate to be uncertain and product manufactured prior to regulatory approval could not have been sold unless regulatory approval was obtained. The Company began recognizing inventory related to the manufacture of the Company’s LIBERTY^® Endovascular Robotic Surgical System in October 2025, after FDA approval was granted related to Liberty. As such, the manufacturing costs incurred prior to regulatory approval were not recognized as inventory but rather were expensed as incurred as research and development expenses.

Segment Reporting

W. Segment Reporting

The Company has a single operating and reportable segment, which is the development of robotic devices for endoluminal surgery. See Note 1A for further details. The Company’s chief operating decision maker (the “CODM”), the Chief Executive Officer (“CEO”), reviews financial information presented on a consolidated basis for purposes of making operating decisions, assessing performance, and allocating resources. For further details, refer to Note 15.

Recently Adopted accounting pronouncements

X. Recently Adopted accounting pronouncements:

In December 2023, FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This ASU requires disclosure of specific categories in the rate reconciliation and additional information for reconciling items that meet a quantitative threshold. The amendment also includes other changes to improve the effectiveness of income tax disclosures, including further disaggregation of income taxes paid for individually significant jurisdictions. The Company adopted the ASU on its consolidated financial statements and disclosures. For further details, refer to Note 17.

Accounting pronouncements not yet effective

Y. Accounting pronouncements not yet effective:

In November 2024, FASB issued Accounting Standards Update (ASU) 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40), Disaggregation of Income Statement Expenses. This update aims to enhance the transparency of financial reporting by requiring public business entities (PBEs) to provide disaggregated disclosure of certain income statement expense captions into specified categories in disclosures within the footnotes to the financial statements. The ASU is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. Adoption of this ASU should be applied on a prospective basis, although retrospective application is permitted. The Company is currently evaluating the impact of adopting this ASU on its consolidated financial statements and disclosures.

TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES


	As of December 31,
	2025			2024

Net operating loss carryforwards	$	121,215		$	118,309
Operating lease liabilities		198			26
Accrued vacation pay		101			69
Advance payment from IIA		22			-
Total deferred tax assets		121,536			118,404
Less: valuation allowance		(121,345	)		(118,374	)
Net deferred tax assets		191			30

Operating leases, right-of-use assets		(191	)		(30	)
Total deferred tax liabilities		(191	)		(30	)
Total net deferred tax assets	$	-		$	-

SCHEDULE OF RECONCILIATION OF INCOME TAXES

The main reconciling item between the statutory tax rate of the Company and the effective tax rate is the recognition of valuation allowance in respect of deferred taxes relating to accumulated net operating losses carried forward due to the uncertainty of the realization of such deferred taxes.

	Tax			Rate
	Year ended December 31, 2025
	Tax			Rate
U.S. federal tax rate	$	(2,760	)		21	%

Statutory tax rate difference between U.S. and Israel		(130	)		1	%
Changes in valuation allowances		2,971			(22	%)

Share-based compensation		227			(2	%)
Other adjustments		(308	)		2	%
Effective tax rate	$	-			0	%

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)

12 Months Ended

Dec. 31, 2025

Prepaid Expenses And Other Current Assets

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS


	As of December 31,
	2025		2024

Amounts due from government institutions	$	241	$	89
Prepaid expenses and other receivables		403		211
	$	644	$	300

RESEARCH AND DEVELOPMENT EXPENSES, NET (Tables)

12 Months Ended

Dec. 31, 2025

Research and Development [Abstract]

SCHEDULE OF RESEARCH AND DEVELOPMENT EXPENSES


	For the Years Ended December 31,
	2025			2024
Payroll and related expenses	$	(3,688	)	$	(3,382	)
Share-based compensation		(230	)		(292	)
Materials and subcontractors		(1,898	)		(2,165	)
Patents		(171	)		(178	)
Rent		(270	)		(225	)
Office and maintenance expenses		(122	)		(67	)
Depreciation		(43	)		(93	)
Other		(357	)		(377	)
Less - grants		496			149
Research and development expense	$	(6,283	)	$	(6,630	)

PROPERTY AND EQUIPMENT, NET (Tables)

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

SCHEDULE OF PROPERTY AND EQUIPMENT


	As of December 31,
	2025		2024
Cost:
Research equipment and software	$	241	$	193
Leasehold improvement		229		229
Furniture and office equipment		254		242
Cost		724		664
Accumulated Depreciation:
Research equipment and software		152		138
Leasehold improvement		214		210
Furniture and office equipment		265		236
Accumulated Depreciation		631		584
Net book value	$	93	$	80

LEASES (Tables)

12 Months Ended

Dec. 31, 2025

Leases

SCHEDULE OF MATURITIES OF LEASE LIABILITIES

Undiscounted maturities of future operating lease payments as of December 31, 2025 are summarized as follows:

	As of December 31,
	2025
2026	$	308
2027		256
2028		238
2029		196
Total future lease payments		998
Less imputed interest		(133	)
Total lease liabilities	$	865

SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES

The following table includes the weighted-average lease terms and discount rates for operating leases as of December 31, 2025 and 2024:

	As of December 31,
	2025			2024

Operating leases weighted-average remaining lease term (in years)		3.6			1.6
Operating leases weighted-average discount rate		8.2	%		6.7	%

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

CASH AND CASH EQUIVALENTS AND MARKETABLE SECURITIES (Tables)

12 Months Ended

Dec. 31, 2025

Cash and Cash Equivalents [Abstract]

SCHEDULE OF CASH AND CASH EQUIVALENTS AND MARKETABLE SECURITIES

The following table sets forth our cash, cash equivalents and marketable securities as of December 31, 2025 and 2024:


	As of December 31,
	2025		2024
Cash and cash equivalents:
Cash	$	3,912	$	3,114
Total cash and cash equivalents	$	3,912	$	3,114

Marketable securities:
Money market mutual funds	$	74,680	$	2,356
Total marketable securities	$	74,680	$	2,356

Total cash, cash equivalents and marketable securities	$	78,592	$	5,470

SALES, GENERAL AND ADMINISTRATIVE EXPENSES (Tables)

12 Months Ended

Dec. 31, 2025

Sales General And Administrative Expenses

SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES


	For the Years Ended December 31,
	2025			2024
Payroll and related expenses	$	(3,747	)	$	(1,994	)
Government fees		(42	)		-
Share-based compensation		(827	)		(1,057	)
Professional services		(1,971	)		(1,059	)
Insurance		(393	)		(442	)
Public and investor relations		(197	)		(132	)
Office and maintenance expenses		(213	)		(74	)
Travel		(335	)		(84	)
Other		(735	)		(153	)
General and administrative expenses	$	(8,460	)	$	(4,995	)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Research and Development Expenses [Member]
Government grants	$ 496	$ 149

SUBSEQUENT EVENTS

12 Months Ended

Dec. 31, 2025

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 18 – SUBSEQUENT EVENTS

Stock option grants and other compensation:

In February 2026, the Company authorized and approved the CEO a total bonus amounting to approximately $556, out of which an approximate amount of $417 is related to fiscal year 2025 and $139 is a special bonus. The company also approved salary increase to the CEO.

In February 2026, the Company authorized and approved bonuses to executives and certain employees in the amount of approximately $434, related to fiscal year 2025, and approved salary increases to executives and certain employees.

Furthermore, in February and March 2026, the Company granted the CEO and executives 480,000 and 315,000 options, respectively. Additionally, the Company approved to grant 292,500 options to certain employees.

Bank guarantee:

In February 2026, the Company provided an unconditional bank guarantee on amount of $800. The guarantee was provided to secure the Company’s obligations in respect of purchases made by the subcontractor that manufactures inventory for the Company. The guarantee will be exercised only in the event that the Company fails to settle its payment obligations to the subcontractor for such purchases.

BASIC AND DILUTED NET LOSS PER SHARE (Details Narrative) - shares	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Earnings Per Share [Abstract]
Diluted loss per share	19,418,605	7,689,701

SCHEDULE OF LONG LIVED ASSETS AND OPERATING LEASE RIGHT OF USE ASSETS BY GEOGRAPHICAL AREAS (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Revenues from External Customers and Long-Lived Assets [Line Items]
Long lived assets and operating lease right of use assets	$ 926	$ 212
ISRAEL
Revenues from External Customers and Long-Lived Assets [Line Items]
Long lived assets and operating lease right of use assets	885	209
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Long lived assets and operating lease right of use assets	$ 41	$ 3

RESEARCH AND DEVELOPMENT EXPENSES, NET

12 Months Ended

Dec. 31, 2025

Research and Development [Abstract]

RESEARCH AND DEVELOPMENT EXPENSES, NET

NOTE 13 - RESEARCH AND DEVELOPMENT EXPENSES, NET


	For the Years Ended December 31,
	2025			2024
Payroll and related expenses	$	(3,688	)	$	(3,382	)
Share-based compensation		(230	)		(292	)
Materials and subcontractors		(1,898	)		(2,165	)
Patents		(171	)		(178	)
Rent		(270	)		(225	)
Office and maintenance expenses		(122	)		(67	)
Depreciation		(43	)		(93	)
Other		(357	)		(377	)
Less - grants		496			149
Research and development expense	$	(6,283	)	$	(6,630	)

SHARE CAPITAL (Tables)

12 Months Ended

Dec. 31, 2025

Equity [Abstract]

SUMMARY OF STOCK OPTION ACTIVITY

	For the Year Ended December 31, 2025
	Number of stock options			Weighted average exercise price

Outstanding as of December 31, 2024		2,497,366		$	4.70
Granted		781,875			2.12
Exercised		(47,218	)		0.01
Forfeitures		(126,408	)		3.30
Outstanding as of December 31, 2025		3,105,615		$	4.18

Exercisable as of December 31, 2025		2,342,707		$	4.91

	For the Year Ended December 31, 2024
	Number of stock options			Weighted average exercise price

Outstanding as of December 31, 2023		2,095,362		$	5.51
Granted		562,067			1.24
Forfeitures		(160,063	)		3.23
Outstanding as of December 31, 2024		2,497,366		$	4.70

Exercisable as of December 31, 2024		1,866,523		$	5.63

SCHEDULE OF STOCK OPTIONS OUTSTANDING

The stock options outstanding as of December 31, 2025 and 2024, summarized by exercise prices, are as follows:

SCHEDULE OF STOCK OPTIONS OUTSTANDING

Exercise price $	Stock options outstanding as of December 31, 2025		Stock options outstanding as of December 31, 2024		Weighted average remaining contractual life – years as of December 31, 2025		Weighted average remaining contractual life – years as of December 31, 2024		Stock options exercisable as of December 31, 2025		Stock options exercisable as of December 31, 2024
0.00-0.99		39,359		86,577		5.66		3.8		26,234		61,577
1.00-3.73		2,032,875		1,299,562		8.31		8.7		1,283,092		731,559
4.2-7.26		499,636		577,482		5.82		5.9		499,636		539,642
8.16-9.64		380,872		380,872		4.56		5.6		380,872		380,872
15.3-15.75		152,873		152,873		1.76		2.7		152,873		152,873
		3,105,615		2,497,366						2,342,707		1,866,523

SCHEDULE OF STOCK OPTIONS VALUATION ASSUMPTIONS

The grant date fair values of employee stock options granted in the years ended December 31, 2025 and 2024 were estimated using the Black-Scholes valuation model with the following:

	For the Years Ended December 31,
	2025	2024
Expected volatility	94.0%-102.3%	90.4%-100.7%
Risk-free interest	3.7%-4.4%	3.5%- 4.3%
Dividend yield	-	-
Expected terms (years)	5.5-5.8	5-10

SCHEDULE OF WARRANTS OUTSTANDING

The remaining outstanding warrants and terms as of December 31, 2025 and 2024 are as follows:

SCHEDULE OF WARRANTS OUTSTANDING

Issuance date	Outstanding and exercisable as of December 31, 2025		Outstanding and exercisable as of December 31, 2024		Exercise Price		Exercisable Through
Warrant to underwriters October 2022		51,125		51,125	$	6.11	October 21, 2027
Warrant to underwriters May 2023		32,778		32,778	$	2.75	November 23, 2026
Warrant to underwriters May 2023		60,476		60,476	$	2.75	November 24, 2026
Warrant to underwriters June 2023		35,088		35,088	$	2.67	June 2, 2028

Warrant to underwriters June 2023		31,231		31,231	$	4.06	June 28, 2028

Warrant series E January 2024		-		1,685,682	$	1.50	July 3, 2029
Warrant to underwriters January 2024		84,284		84,284	$	2.03	July 3, 2029
Warrant series F June 2024		-		3,133,338	$	1.50	June 3, 2026
Warrant to underwriters June 2024		28,102		78,333	$	1.88	June 3, 2026
Warrant to underwriters January 2025		71,750		-	$	2.19	January 7, 2027
Warrant to underwriters January 2025		189,428		-	$	2.84	January 10, 2027
Warrant to underwriters January 2025		30,526		-	$	1.88	July 8, 2030
Warrant to underwriters February 2025		109,478		-	$	2.66	June 10, 2027
Warrant to underwriters September 2025		10,362		-	$	1.88	March 16, 2028
Warrant to underwriters September 2025		31,429		-	$	2.12	March 16, 2028
Warrant to underwriters September 2025		138,906		-	$	2.62	March 16, 2028
Warrant to underwriters September 2025		422,535		-	$	2.66	March 16, 2028
Warrant to underwriters September 2025		30,000		-	$	2.62	March 29, 2028
Warrant to underwriters September 2025		53,758		-	$	1,88	March 16, 2031
Warrant to underwriters September 2025		146,306		-	$	1.88	September 16, 2027
Warrant to underwriters September 2025		368,572		-	$	2.12	September 16, 2027
Warrant to underwriters September 2025		143,723		-	$	2.63	September 16, 2027
Warrant to underwriters September 2025		187,794		-	$	2.66	September 16, 2027
Warrant series J September 2025		12,064,627		-	$	4.50	March 16, 2028
Warrant series J September 2025		600,000		-	$	4.50	March 29, 2028
Warrant series J October 2025		1,324,488		-	$	4.50	April 6, 2028
Warrant series J October 2025		66,224		-	$	2.66	April 6, 2028
		16,312,990		5,192,335

SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Share-based compensation	$ (1,057)	$ (1,349)
Sales,General and Administrative Expenses [Member]
Payroll and related expenses	(3,747)	(1,994)
Government fees	(42)
Share-based compensation	(827)	(1,057)
Professional services	(1,971)	(1,059)
Insurance	(393)	(442)
Public and investor relations	(197)	(132)
Office and maintenance expenses	(213)	(74)
Travel	(335)	(84)
Other	(735)	(153)
General and administrative expenses	$ (8,460)	$ (4,995)

SCHEDULE OF INVENTORIES (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Inventory Disclosure [Abstract]
Raw materials	$ 416
Work-in-process	168
Total inventory	$ 584

PREPAID EXPENSES AND OTHER CURRENT ASSETS

12 Months Ended

Dec. 31, 2025

Prepaid Expenses And Other Current Assets

PREPAID EXPENSES AND OTHER CURRENT ASSETS

NOTE 6 – PREPAID EXPENSES AND OTHER CURRENT ASSETS


	As of December 31,
	2025		2024

Amounts due from government institutions	$	241	$	89
Prepaid expenses and other receivables		403		211
	$	644	$	300

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

GENERAL (Details Narrative) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash equivalents and marketable securities	$ 78,592	$ 5,470

SCHEDULE OF STOCK OPTIONS VALUATION ASSUMPTIONS (Details)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Expected volatility, minimum	94.00%	90.40%
Expected volatility, maximum	102.30%	100.70%
Risk-free interest, minimum	3.70%	3.50%
Risk-free interest, maximum	4.40%	4.30%
Dividend yield
Minimum [Member]
Expected terms (years)	5 years 6 months	5 years
Maximum [Member]
Expected terms (years)	5 years 9 months 18 days	10 years

LEASES (Details Narrative) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
LEASES (Details Narrative) - USD ($) $ in Thousands	Jul. 31, 2025	Mar. 31, 2025	Dec. 31, 2025	Dec. 31, 2024
Leases
Finance lease principal payments	$ 20	$ 2
Bank guarantee issued amount			$ 56
Operating lease cost			256	$ 215
Cash paid under operating lease agreements			$ 212	$ 219

SUMMARY OF STOCK OPTION ACTIVITY (Details) - Employees and Directors [Member] - $ / shares	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Number of stock options outstanding, Outstanding at beginning of period	2,497,366	2,095,362
Weighted average exercise price, Outstanding at beginning of period	$ 4.70	$ 5.51
Number of stock options outstanding, Granted	781,875	562,067
Weighted average exercise price, Granted	$ 2.12	$ 1.24
Number of stock options outstanding, exercised	(47,218)
Weighted average exercise price, exercised	$ 0.01
Number of stock options outstanding, forfeitures	(126,408)	(160,063)
Weighted average exercise price, forfeitures	$ 3.30	$ 3.23
Number of stock options outstanding, Outstanding at end of period	3,105,615	2,497,366
Weighted average exercise price, Outstanding at end of period	$ 4.18	$ 4.70
Number of stock options outstanding, Exercisable at end of period	2,342,707	1,866,523
Weighted average exercise price, Exercisable at end of period	$ 4.91	$ 5.63

SCHEDULE OF MATURITIES OF LEASE LIABILITIES (Details) $ in Thousands	Dec. 31, 2025 USD ($)
Leases
2026	$ 308
2027	256
2028	238
2029	196
Total future lease payments	998
Less imputed interest	(133)
Total lease liabilities	$ 865

INVENTORY

12 Months Ended

Dec. 31, 2025

Inventory Disclosure [Abstract]

INVENTORY

NOTE 5 – INVENTORY

Inventories consisted of the following:

SCHEDULE OF INVENTORIES

	2025		2024
	As of December 31,
	2025		2024

Raw materials	$	416	$	-
Work-in-process		168		-
Total inventory	$	584	$	-

There have been no write-downs of inventory from the time inventory was first capitalized.

Cover - USD ($)	12 Months Ended
Cover - USD ($)	Dec. 31, 2025	Mar. 24, 2026	Jun. 30, 2025
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2025
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2025
Current Fiscal Year End Date	--12-31
Entity File Number	000-19871
Entity Registrant Name	MICROBOT MEDICAL INC.
Entity Central Index Key	0000883975
Entity Tax Identification Number	94-3078125
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	175 Derby St.
Entity Address, Address Line Two	Bld. 27
Entity Address, City or Town	Hingham
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	02043
City Area Code	(781)
Local Phone Number	875-3605
Title of 12(b) Security	Common Stock, Par value $0.01
Trading Symbol	MBOT
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 95,655,000
Entity Common Stock, Shares Outstanding		67,158,044
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	1197
Auditor Name	Brightman Almagor Zohar & Co.
Auditor Location	Tel Aviv, Israel

SCHEDULE OF FAIR VALUE MEASUREMENT INPUTS AND VALUATION TECHNIQUES (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Marketable securities	$ 74,680	$ 2,356
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Marketable securities	74,680	2,356
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Marketable securities
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Marketable securities
Money Market Funds [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Marketable securities	74,680	2,356
Money Market Funds [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Marketable securities	74,680	2,356
Money Market Funds [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Marketable securities
Money Market Funds [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Marketable securities

- 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 + Details

PROPERTY AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

NOTE 8 - PROPERTY AND EQUIPMENT, NET

SCHEDULE OF PROPERTY AND EQUIPMENT


	As of December 31,
	2025		2024
Cost:
Research equipment and software	$	241	$	193
Leasehold improvement		229		229
Furniture and office equipment		254		242
Cost		724		664
Accumulated Depreciation:
Research equipment and software		152		138
Leasehold improvement		214		210
Furniture and office equipment		265		236
Accumulated Depreciation		631		584
Net book value	$	93	$	80

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Prepaid Expenses And Other Current Assets
Amounts due from government institutions	$ 241	$ 89
Prepaid expenses and other receivables	403	211
Total prepaid expenses and other current assets	$ 644	$ 300

BASIC AND DILUTED NET LOSS PER SHARE

12 Months Ended

Dec. 31, 2025

Earnings Per Share [Abstract]

BASIC AND DILUTED NET LOSS PER SHARE

NOTE 12 - BASIC AND DILUTED NET LOSS PER SHARE

The basic and diluted net loss per share and weighted average number of shares of common stock used in the calculation of basic and diluted net loss per share were presented in the consolidated statements of comprehensive loss for the years ended December 31, 2025 and 2024.

In the calculation of the basic and diluted net loss, the Company included warrants that would be exercised for no or little consideration and are exercisable with no contingencies.

Due to the net loss to common shareholders in each of the periods presented above, diluted loss per share was computed without consideration to potentially dilutive instruments as their inclusion would have been anti-dilutive. As of December 31, 2025 and 2024, potentially dilutive securities excluded from the diluted loss per share calculation are 19,418,605 and 7,689,701, respectively.

SEGMENT REPORTING (Tables)

12 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

SCHEDULE OF STATEMENT OF OPERATION BY SEGMENT

The table below summarizes the significant expense categories regularly reviewed by the CODM for the years ended December 31, 2025 and 2024:

	2025			2024
	Year Ended December 31,
	2025			2024
Significant segment expenses
Payroll and payroll related	$	(7,435	)	$	(5,376	)
Materials and subcontractors		(1,898	)		(2,165	)
Share-based compensation		(1,057	)		(1,349	)
Other segment items (*)		(2,752	)		(2,553	)
Net loss	$	(13,142	)	$	(11,443	)

(*)

Other segment expense items included within net loss include professional services, patents, overhead and depreciation, travel expenses, financial income, net, other income and other miscellaneous expenses net of grants received. See the consolidated financial statements for other financial information regarding the Company’s operating segment.

SCHEDULE OF LONG LIVED ASSETS AND OPERATING LEASE RIGHT OF USE ASSETS BY GEOGRAPHICAL AREAS

Long-lived assets and operating lease right-of-use assets by geographical areas were as follows:

	2024		2023
	As of December 31,
	2025		2024
Israel	$	885	$	209
United States		41		3
	$	926	$	212

SCHEDULE OF ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT (Details)	Dec. 31, 2025
Research Equipment and Software [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	25 years
Research Equipment and Software [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	33 years
Furniture and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	7 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Useful Life, Lease Term [Member]

ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2025

Payables and Accruals [Abstract]

ACCRUED LIABILITIES

NOTE 9 - ACCRUED LIABILITIES

SCHEDULE OF ACCRUED LIABILITIES


	As of December 31,
	2025		2024

Employee-related liabilities	$	1,979	$	1,409
Accrued expenses		537		811
Deferred income grants		93		-
Other current liabilities		5		5
Total Accrued Liabilities	$	2,614	$	2,225

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

SCHEDULE OF ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT

	%

Research equipment and software		25-33
Furniture and office equipment		7
Leasehold improvements		Over the lease period

GENERAL

12 Months Ended

Dec. 31, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

GENERAL

NOTE 1 – GENERAL

A. Description of business:

Microbot Medical Inc. (the “Company”) is a medical device company specializing in the research, design and development of next generation robotic endoluminal surgery devices targeting the minimally invasive surgery space. The Company is primarily focused on leveraging its robotic technologies with the goal of redefining surgical robotics while improving surgical outcomes for patients.

Using the Company’s LIBERTY^® technological platform, the Company has developed the first-ever fully disposable robot for various endovascular interventional procedures. The LIBERTY^® Endovascular Robotic Surgical System is designed to maneuver guidewires and over-the-wire devices (such as microcatheters) within the body’s vasculature. It is intended for the remote delivery and manipulation of guidewires and catheters, and remote manipulation of guide catheters to facilitate navigation to anatomical targets, with the current intention to focus on the peripheral vasculature market. It is designed to eliminate the need for extensive capital equipment requiring dedicated Cath-lab rooms as well as dedicated staff.

The Company and its subsidiary are sometimes collectively referred to as the “Company” as the context may require.

B. Risk Factors:

Through December 31, 2025, the Company has not recognized any revenues, and cannot make any assurances of generating significant revenues in the future.

As of December 31, 2025, the Company had cash equivalents and marketable securities balance of approximately $78,592, excluding restricted cash. The Company expects to incur significant losses for the foreseeable future as it conducts marketing activities for its current product and continues its research and development of any other future product candidates and all other work necessary to obtain regulatory clearances or approvals for its products or product candidates. Notwithstanding these conditions, the Company’s management has concluded that the available funds as of the balance sheet date are sufficient to fund the Company’s operations for more than twelve months from issuance date of these consolidated financial statements.

The Company will seek to raise additional funds through future issuances of either debt and/or equity securities and possibly additional grants from the Israeli Innovation Authority and other government institutions in order to fund further growth and expansion of the Company. The Company’s ability to raise additional capital in the equity and debt markets is dependent on a number of factors, including, but not limited to, the market demand for the Company’s stock, which itself is subject to a number of development and business risks and uncertainties, as well as the uncertainty that the Company would be able to raise such additional capital at a price or on terms that are favorable to the Company.

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

NOTE 1 – GENERAL

B. Risk Factors:

Middle East Conflict

The ongoing risks of operating in Israel have been exacerbated as a result of the October 7, 2023 surprise attack by hostile forces from Gaza, which led to Israeli military operation at first in Gaza, then in Lebanon, Syria, Yemen and Iran. These include security and economic risks, risks relating to the Company’s ability to sell or buy internationally, risk of economic instability, risk of exchange rate fluctuation negatively affecting operating costs, and the risk of employees leaving to perform military service. These military operations and related activities are on-going as of the filing date of these consolidated financial statements.

Subsequent to the reporting period, on February 28, 2026, a military operation referred to as “Epic-Fury” commenced with a large-scale attack on Iran carried out in coordination with the United States. In response, Iran launched a counterattack that included the firing of ballistic missiles and unmanned aerial vehicles toward military and civilian targets in Israel. Additionally, Hezbollah, a terrorist organization in Lebanon, joined the attacks against Israel and Israel has started military operations in Lebanon.

As a result, a special state of emergency was declared in Israel, which included, among other things, the closure of Israel’s airspace, restrictions on public gatherings, temporary closures and/or reduced operating hours of businesses, and the mobilization of military reservists, which have resulted in reduced economic activity.

The Company has considered various ongoing risks relating to these and other military operation and related matters, including:

	●	That some of our Israeli subcontractors, vendors, suppliers and other companies in which the Company relies, may not be fully active and operational, as instructed by the relevant authorities;
	●	A slowdown in the number of international flights in and out of Israel;
	●	The decreasing international regard for Israeli-based companies in certain quarters, including as a result of the Israeli government’s policies in Gaza and the West Bank; and
	●	Possible and actual boycotts of Israel and Israeli-based companies, which may adversely affect our ability to do business in certain jurisdictions or with certain industry groups or potential customers, among others.

The Company closely monitors how these and other military operation and related activities could adversely affect its anticipated milestones and its Israel-based activities to support future commercial, clinical and regulatory milestones, including the Company’s ability to import materials that are required to construct the LIBERTY^® devices and to ship them outside of Israel. As of the filing date of these consolidated financial statements, the Company has determined that there have not been any materially adverse effects on its business or operations.

SCHEDULE OF STATEMENT OF OPERATION BY SEGMENT (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Segment Reporting [Abstract]

Payroll and payroll related

$ (7,435)

$ (5,376)

Materials and subcontractors

(1,898)

(2,165)

Share-based compensation

(1,057)

(1,349)

Other segment items

^[1]

(2,752)

(2,553)

Net loss

$ (13,142)

$ (11,443)

[1]

- Definition

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

+ References

+ Details

SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES (Details)	Dec. 31, 2025	Dec. 31, 2024
Leases
Operating leases weighted average remaining lease term (in years)	3 years 7 months 6 days	1 year 7 months 6 days
Operating leases weighted average discount rate	8.20%	6.70%

SEGMENT REPORTING (Details Narrative)	12 Months Ended
SEGMENT REPORTING (Details Narrative)	Dec. 31, 2025 Segment
Segment Reporting [Abstract]
Number of operating segment	1
Number of reportable segment	1

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Property, Plant and Equipment [Line Items]
Cost	$ 724	$ 664
Accumulated Depreciation	631	584
Net book value	93	80
Research Equipment and Software [Member]
Property, Plant and Equipment [Line Items]
Cost	241	193
Accumulated Depreciation	152	138
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Cost	229	229
Accumulated Depreciation	214	210
Furniture and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	254	242
Accumulated Depreciation	$ 265	$ 236

SCHEDULE OF ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Payables and Accruals [Abstract]
Employee-related liabilities	$ 1,979	$ 1,409
Accrued expenses	537	811
Deferred income grants	93
Other current liabilities	5	5
Total Accrued Liabilities	$ 2,614	$ 2,225

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Current assets:
Cash and cash equivalents	$ 3,912	$ 3,114
Marketable securities	74,680	2,356
Restricted cash	2	49
Inventory	584
Prepaid expenses and other current assets	644	300
Total current assets	79,822	5,819
Long-term assets:
Restricted cash	59
Long-term deposit	737
Property and equipment, net	93	80
Operating right-of-use assets	833	132
Total assets	81,544	6,031
Current liabilities:
Accounts payable	511	165
Lease liabilities	296	70
Accrued liabilities	2,614	2,225
Total current liabilities	3,421	2,460
Non-current liabilities:
Long-term lease liabilities	569	41
Total liabilities	3,990	2,501
Commitments and contingencies
Shareholders’ equity:
Common stock; $0.01 par value; 120,000,000 and 60,000,000 shares authorized as of December 31, 2025 and 2024, respectively; 67,158,044 and 19,399,513 shares issued and outstanding as of December 31, 2025 and 2024, respectively	672	195
Additional paid-in capital	180,968	94,279
Accumulated deficit	(104,086)	(90,944)
Total shareholders’ equity	77,554	3,530
Total liabilities and shareholders’ equity	$ 81,544	$ 6,031

SCHEDULE OF STOCK OPTIONS OUTSTANDING (Details) - $ / shares	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock options outstanding	3,105,615	2,497,366
Stock options exercisable	2,342,707	1,866,523
Exercise Price One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock options outstanding	39,359	86,577
Weighted average remaining contractual life	5 years 7 months 28 days	3 years 9 months 18 days
Stock options exercisable	26,234	61,577
Exercise Price One [Member] \| Minimum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 0.00	$ 0.00
Exercise Price One [Member] \| Maximum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 0.99	$ 0.99
Exercise Price Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock options outstanding	2,032,875	1,299,562
Weighted average remaining contractual life	8 years 3 months 21 days	8 years 8 months 12 days
Stock options exercisable	1,283,092	731,559
Exercise Price Two [Member] \| Minimum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 1.00	$ 1.00
Exercise Price Two [Member] \| Maximum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 3.73	$ 3.73
Exercise Price Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock options outstanding	499,636	577,482
Weighted average remaining contractual life	5 years 9 months 25 days	5 years 10 months 24 days
Stock options exercisable	499,636	539,642
Exercise Price Three [Member] \| Minimum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 4.2	$ 4.2
Exercise Price Three [Member] \| Maximum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 7.26	$ 7.26
Exercise Price Four [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock options outstanding	380,872	380,872
Weighted average remaining contractual life	4 years 6 months 21 days	5 years 7 months 6 days
Stock options exercisable	380,872	380,872
Exercise Price Four [Member] \| Minimum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 8.16	$ 8.16
Exercise Price Four [Member] \| Maximum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 9.64	$ 9.64
Exercise Price Five [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock options outstanding	152,873	152,873
Weighted average remaining contractual life	1 year 9 months 3 days	2 years 8 months 12 days
Stock options exercisable	152,873	152,873
Exercise Price Five [Member] \| Minimum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 15.3	$ 15.3
Exercise Price Five [Member] \| Maximum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 15.75	$ 15.75

SCHEDULE OF RECONCILIATION OF INCOME TAXES (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($)
Income Tax Disclosure [Abstract]
U.S. federal tax rate	$ (2,760)
Us statutory tax rate, percentage	21.00%
Statutory tax rate difference between U.S. and Israel	$ (130)
Statutory tax rate difference between U.S. and Israel, percentage	1.00%
Changes in valuation allowances	$ 2,971
Changes in valuation allowances, percentage	(22.00%)
Share-based compensation	$ 227
Share-based compensation, percentage	(2.00%)
Other adjustments	$ (308)
Other Adjustments, percentage	2.00%
Effective tax rate
Effective tax rate, percentage	0.00%

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Income Statement [Abstract]
Research and development, net	$ (6,283)	$ (6,630)
Sales, general and administrative	(8,460)	(4,995)
Operating loss	(14,743)	(11,625)
Financing income, net	1,285	182
Other income	316
Net loss	$ (13,142)	$ (11,443)
Basic net loss per share	$ (0.29)	$ (0.73)
Diluted net loss per share	$ (0.29)	$ (0.73)
Basic weighted average common shares outstanding	45,790,362	15,644,511
Diluted weighted average common shares outstanding	45,790,362	15,644,511

FAIR VALUE MEASUREMENTS

12 Months Ended

Dec. 31, 2025

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

NOTE 4 - FAIR VALUE MEASUREMENTS

The following table summarizes the Company’s financial assets subject to fair value measurement and the level of inputs used in such measurements as of December 31, 2025 and 2024:

	Total		Level 1		Level 2		Level 3
	As of December 31, 2025
	Total		Level 1		Level 2		Level 3

Marketable securities:
Money market mutual funds	$	74,680	$	74,680	$	-	$	-
Marketable securities	$	74,680	$	74,680	$	-	$	-

	Total		Level 1		Level 2		Level 3
	As of December 31, 2024
	Total		Level 1		Level 2		Level 3

Marketable securities:
Money market mutual funds	$	2,356	$	2,356	$	-	$	-
Marketable securities	$	2,356	$	2,356	$	-	$	-

The Company’s financial assets are measured at fair value on a recurring basis by level within the fair value hierarchy. The Company’s securities and money market funds are classified as Level 1. Other than that, the Company doesn’t have any other financial assets or financial liabilities marked to market at fair value as of December 31, 2025 and 2024.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The significant accounting policies applied in the preparation of the financial statements are as follows:

A. Basis of presentation:

The financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”).

B. Financial statement in U.S. dollars:

C. Use of estimates:

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

D. Principles of consolidation:

The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. Inter-company balances and transactions have been eliminated in consolidation.

E. Cash and cash equivalents:

F. Restricted cash:

Restricted cash serves as collateral for the Company’s lease agreements and are classified as either current or long-term depending on when the anticipated use of these funds will be required.

G. Long-term deposit:

H. Fair value of financial instruments:

Level 1 - Quoted prices (unadjusted) in active markets for identical assets and liabilities.

Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

I. Concentrations of credit risk:

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

J. Property and equipment:

	%

Research equipment and software		25-33
Furniture and office equipment		7
Leasehold improvements		Over the lease period

K. Liabilities due to termination of employment agreements:

L. Common stock warrants:

M. Basic and diluted net loss per share:

N. Research and development expenses, net:

O. Sales, general and administrative expenses:

Sales, general and administrative expenses are charged to the statement of comprehensive loss as incurred.

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

P. Share-based compensation:

Changes in the determination of each of the inputs can affect the fair value of the stock options granted and the results of operations of the Company.

Q. Income taxes:

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

R. Marketable securities:

S. Leases:

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

T. Contingencies:

U. Government grants:

V. Inventory

Inventory costs include the purchase price of materials and other manufacturing costs, including overhead and personnel costs for employees involved in production planning.

W. Segment Reporting

X. Recently Adopted accounting pronouncements:

Y. Accounting pronouncements not yet effective:

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

SHARE CAPITAL

12 Months Ended

Dec. 31, 2025

Equity [Abstract]

SHARE CAPITAL

NOTE 11 - SHARE CAPITAL

A. Preferred investment options inducement

On December 29, 2023, the Company entered into a preferred investment option exercise inducement offer letter with certain holders of existing (i) Series A preferred investment options to purchase 1,022,495 shares of the Company’s common stock at an exercise price of $2.20 per share, issued on October 25, 2022, as amended on May 24, 2023, (ii) Series C preferred investment options to purchase 350,878 shares of the Company’s common stock at an exercise price of $2.075 per share, issued on June 6, 2023, and (iii) Series D preferred investment options to purchase 312,309 shares of the Company’s common stock at an exercise price of $3.19 per share issued on June 26, 2023, pursuant to which the holders agreed to exercise for cash such preferred investment options to purchase an aggregate of 1,685,682 shares of the Company’s common stock, at a reduced exercised price of $1.62 per share, in consideration for the Company’s agreement to issue new series E preferred investment options having terms to purchase up to 1,685,682 shares of the Company’s common stock (the “Inducement Investment Options”). Each Inducement Investment Option has an exercise price equal to $1.50 per share, and is exercisable from the date of the issuance until five and one-half (5.5) years following the date of the issuance. The estimated fair value of the Inducement Investment Options using a Black-Scholes options pricing model is approximately $1,853. At the closing on January 3, 2024, the Company received aggregate gross proceeds of approximately $2,730 from the exercise of such preferred investment options by the holders and the sale of the Inducement Investment Options, before deducting placement agent fees and other offering expenses of approximately $333. The Company also issued to Wainwright or its designees preferred investment options to purchase up to 84,284 shares of common stock which have the same terms as the Inducement Investment Options except for an exercise price equal to $2.025 per share. The estimated fair value of the preferred investment options using a Black-Scholes options pricing model is approximately $89.

B. Registered direct and private placement offerings:

On June 3, 2024, the Company entered into Securities Purchase Agreements with institutional investors, pursuant to which the Company agreed to issue and sell, in a registered direct offering priced at-the-market under the rules of The Nasdaq Stock Market, an aggregate of 1,566,669 shares of the Company’s common stock, par value $0.01 per share, at an offering price of $1.50 per share, for aggregate gross proceeds of approximately $2,350 before deducting the placement agent fee and related offering expenses of approximately $328. In a concurrent private placement, the Company agreed to issue to the investors series F preferred investment options to purchase up to 3,133,338 shares of common stock at an exercise price of $1.50 per share. Each Series F preferred investment option is exercisable immediately and will expire two years from the initial exercise date.

The Company also issued to Wainwright or its designees preferred investment options to purchase up to 78,333 shares of common stock which have the same terms as investors’ preferred investment options except for an exercise price equal to $1.875 per share.

On January 6, 2025, the Company entered into Securities Purchase Agreements with institutional investors, pursuant to which the Company agreed to issue and sell, in a registered direct offering priced at-the-market under the rules of the Nasdaq Stock Market, an aggregate of 4,000,001 shares of the Company’s common stock, par value $0.01 per share, at an offering price of $1.75 per share, for aggregate gross proceeds from the offerings of approximately $7,000 before deducting the placement agent fee and related offering expenses of approximately $690. In a concurrent private placement, the Company agreed to issue to the investors series G preferred investment options to purchase up to 8,000,002 shares of common stock at an exercise price of $1.75 per share. Each Series G preferred investment option is exercisable immediately and will expire two years from the initial exercise date. The Company also issued to Wainwright or its designees preferred investment options to purchase up to 200,000 shares of common stock which have the same terms as investors’ preferred investment options except for an exercise price equal to $2.1875 per share.

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

NOTE 11 - SHARE CAPITAL

On January 7, 2025, the Company entered into Securities Purchase Agreements with institutional investors, pursuant to which the Company agreed to issue and sell, in a registered direct offering priced at-the-market under the rules of the Nasdaq Stock Market, an aggregate of 3,788,550 shares of the Company’s common stock, par value $0.01 per share, at an offering price of $2.27 per share, for aggregate gross proceeds from the offerings of approximately $8,600 before deducting the placement agent fee and related offering expenses of approximately $818. In a concurrent private placement, the Company agreed to issue to the investors series H preferred investment options to purchase up to 7,577,100 shares of common stock at an exercise price of $2.10 per share. Each Series H preferred investment option is exercisable immediately and will expire two years from the initial exercise date. The Company also issued to Wainwright or its designees preferred investment options to purchase up to 189,428 shares of common stock which have the same terms as investors’ preferred investment options except for an exercise price equal to $2.8375 per share.

On February 9, 2025, the Company entered into Securities Purchase Agreements with institutional investors, pursuant to which the Company agreed to issue and sell, in a registered direct offering priced at-the-market under the rules of the Nasdaq Stock Market, an aggregate of 6,103,289 shares of the Company’s common stock, par value $0.01 per share, at an offering price of $2.13 per share, for aggregate gross proceeds from the offerings of approximately $13,000 before deducting the placement agent fee and related offering expenses of approximately $1,175. In a concurrent private placement, the Company agreed to issue to the investors series I preferred investment options to purchase up to 12,206,578 shares of common stock at an exercise price of $2.13 per share. Each Series I preferred investment option is exercisable on the later of (i) the date on which the amendment to the Company’s articles of incorporation that increases the number of authorized shares of common stock to an amount of shares of common stock sufficient for the exercise in full of the series I preferred investment options is filed and accepted with the State of Delaware law (such date, the “Authorized Share Increase Date”) and (ii) the date on which approval as may be required by the applicable rules and regulations of the Nasdaq Stock Market (or any successor entity) from the stockholders of the Company with respect to the issuance of all the series I preferred investment options and the shares of common stock issuable upon the exercise thereof, is received and deemed effective under Delaware law (the “Initial exercise date”), and will expire two years from the initial exercise date. Net cash settlements are not permitted under any event under the Securities Purchase Agreements.

The Company also issued to Wainwright or its designees preferred investment options to purchase up to 305,164 shares of common stock which have the same terms as investors’ preferred investment options except for an exercise price equal to $2.6625 per share.

On June 10, 2025, at the Company’s annual meeting of stockholders, an amendment to the Company’s articles of incorporation was approved, increasing the number of authorized shares of common stock to 120,000,000. The amendment was subsequently filed with and accepted by the State of Delaware law and became effective on that date. Refer to Note 11F.

As a result, the Series I preferred investment options to purchase up to 12,206,578 shares of common stock at an exercise price of $2.13 per share, and the placement agent preferred investment options to purchase up to 305,164 shares of common stock at an exercise price of $2.6625 per share, each of which was issued on February 11, 2025, became immediately exercisable until their two year anniversary.

C. Equity Classification:

The common stock of the Company is classified as equity under the requirements of ASC Topic 505 Equity.

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

NOTE 11 - SHARE CAPITAL

Pursuant to the guidance of ASC 480 and ASC 815 the warrants were classified as equity instruments.

The Company analyzed the accounting treatment for all of the outstanding preferred investment options issued to Wainwright and all such preferred investment options are equity-classified awards.

D. At-the-market offerings:

On July 1, 2024, the Company filed with the SEC a prospectus supplement relating to the offer, issuance and sale of up to $4,820 of the Company’s shares of common stock pursuant to the ATM Agreement. During the fiscal year ended December 31, 2024, the Company issued 3,433,880 shares of the Company’s common stock pursuant to the ATM Agreement, for total gross proceeds of approximately $3,756 before deducting sales agent commissions and other offering expenses of $239.

In January 2025, the Company issued 842,606 shares of the Company’s common stock pursuant to the ATM Agreement, for total gross proceeds of approximately $1,062 before deducting sales agent commissions and other offering expenses of $65. The Company is no longer selling its securities pursuant to the ATM Agreement and has not as of the filing of these financial statements entered into a new or replacement ATM agreement.

E. Exercise of Investment Options

During the year ended December 31, 2025, the Company raised approximately $33,855 in gross proceeds from the exercise of an aggregate of 18,613,585 outstanding Series E, Series F, Series G, Series H and Series I preferred investment options. As a result of these exercises, and in accordance with the Company’s engagement letters with its placement agent, as mentioned in Note 10D, the Company incurred placement agent cash fees of approximately $2,370. Additionally, the Company issued an aggregate of 930,680 placement agent options in accordance with such engagement letter.

Additionally, during the year ended December 31, 2025, the Company received gross proceeds of approximately $895 from the exercise of an aggregate of 374,167 outstanding placement agent options.

F. Increase in Authorized Share

Following the 2025 annual meeting of stockholders of the Company held on June 10, 2025, the Company filed with the State of Delaware a certificate of amendment to the Company’s restated certificate of incorporation, as amended, which increased the total number of shares of common stock authorized for issuance to 120,000,000 shares, with a corresponding increase in the total authorized shares from 61,000,000 to 121,000,000. Immediately thereafter, the Company had 121,000,000 shares of authorized stock, consisting of (i) 120,000,000 shares of common stock, and (ii) 1,000,000 shares of undesignated preferred stock.

G. Investment Inducement Transaction

On September 14, 2025, the Company entered into an inducement agreement (the “Letter Agreement”) with certain holders (the “Holders”) of existing (i) series F preferred investment options to purchase 207,224 shares of Company’s common stock at an exercise price of $1.50 per share, (ii) series G preferred investment options to purchase 628,571 shares of Company’s common stock at an exercise price of $1.75 per share, (iii) series H preferred investment options to purchase 4,702,612 shares of Company’s common stock at an exercise price of $2.10 per share, and (iv) series I preferred investment options to purchase 8,450,708 shares of Company’s common stock at an exercise price of $2.13 per share (collectively, the “Existing Preferred Investment Options”). Pursuant to the Letter Agreement, the Holders exercised for cash their Existing Preferred Investment Options to purchase an aggregate of 13,989,115 shares of Company’s common stock, at exercise prices ranging from $1.50 to $2.13 per share, in consideration for the Company’s agreement to issue new series J preferred investment options (the “New Preferred Investment Options”) to purchase up to an aggregate of 13,989,115 shares of Company’s common stock at an exercise price of $4.50 per share (collectively, the “Inducement Transaction”). The New Preferred Investment Options are exercisable beginning six months after issuance and will expire two years thereafter.

At the first closing of the Inducement Transaction, which occurred on September 16, 2025, certain Holders exercised Existing Preferred Investment Options to purchase up to an aggregate of 12,064,627 shares of Company’s common stock for cash and received New Preferred Investment Options to purchase up to an aggregate of 12,064,627 shares of Company’s common stock. At the second closing of the Inducement Transaction on September 29, 2025, a certain Holder exercised Existing Preferred Investment Options to purchase 600,000 shares of Company’s common stock for cash and received New Preferred Investment Options to purchase up to 600,000 shares of Company’s common stock. At the third closing of the Inducement Transaction, which occurred on October 6, 2025, certain Holders exercised Existing Preferred Investment Options to purchase up to an aggregate of 1,324,488 shares of Company’s common stock for cash and received New Preferred Investment Options to purchase up to an aggregate of 1,324,488 shares of Company’s common stock.

The Company received aggregate gross proceeds of approximately $29,286 from the exercise of the Existing Preferred Investment Options at the closings, before deducting placement agent fees and other offering expenses of approximately $2,472, of which $101 had not been paid as of December 31, 2025. Additionally, as a result of the Inducement Transaction, and in accordance with the Company’s engagement letters with its placement agent, as mentioned in Note 10D, the Company issued an aggregate of 699,456 placement agent options.

The inducement occurred concurrently with a fund raising. Pursuant to the guidance of ASC 480 and ASC 815 the warrants were classified as equity instruments before and after the warrant modification. In accordance with ASC Topic 815 guidance on equity classified warrant modifications, the incremental change in fair value of the warrants was accounted as an equity issuance cost, which was recorded to additional paid-in capital.

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

NOTE 11 - SHARE CAPITAL

H. Employee Stock Option Grants and Exercises:

During the year ended December 31, 2024:

	●	The Company granted the CEO, its executives and management, fully vested options to purchase an aggregate of 80,000 and 50,000 shares of the Company’s common stock, respectively, at an exercise price per share of $1.2684.

	●	The Company granted the CEO and certain executives, options to purchase an aggregate of 80,000 and 52,500 shares of the Company’s common stock, respectively, at an exercise price per share of $1.25. The vesting of these options is subject to the achievement of specified performance conditions. For the year ended December 31, 2024, the Company recorded an expense of $38, reflecting management’s assessment that the specified performance milestones for 35,625 of the 132,500 options were achieved by their due date.

	●	The Company granted the CEO, its executives, and certain employees, options to purchase an aggregate of 80,000 and 115,000 shares of the Company’s common stock, respectively, at an exercise price per share of $1.2684, with a vesting period of three years.

	●	The Company granted an advisor options to purchase an aggregate of 25,000 shares of the Company’s common stock, at an exercise price per share of $0.881, with a vesting period of three years.

With respect to the CEO’s 2023 annual bonus, during February 2024, the Company paid 25% of the CEO’s total 2023 bonus – amounting to approximately $99, through the grant of fully vested options to purchase an aggregate of 79,567 shares of the Company’s common stock with an exercise price per share of $1.25.

In February 2025, the Company determined that 35,625 out of 132,500 performance-based options granted in February 2024 had met their milestones and been vested, while the remainder 96,875 options which did not meet their milestones had been forfeited.

On June 10, 2025, at the Company’s annual meeting of stockholders, an amendment to the Company’s 2020 Omnibus Performance Award Plan (as amended) was approved. This amendment increased the number of shares of common stock authorized and reserved for issuance under the plan by 2,591,019 shares.

During the year ended December 31, 2025, the Company granted the CEO, other executives and certain employees, and certain board members 228,000, 483,875 and 70,000 options, respectively.

In August 2025, a former advisor of the Company exercised 47,218 vested options at an exercise price of NIS 0.01 per option. As a result of this exercise, the Company received total consideration of approximately $1.

The stock options vest over a period of three years as outlined in the option agreements evidencing such grants.

A summary of the Company’s option activity related to options to employees and directors, and related information is as follows:

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

NOTE 11 - SHARE CAPITAL

H. Employee Stock Option Grants and Exercises:

SUMMARY OF STOCK OPTION ACTIVITY

	For the Year Ended December 31, 2025
	Number of stock options			Weighted average exercise price

Outstanding as of December 31, 2024		2,497,366		$	4.70
Granted		781,875			2.12
Exercised		(47,218	)		0.01
Forfeitures		(126,408	)		3.30
Outstanding as of December 31, 2025		3,105,615		$	4.18

Exercisable as of December 31, 2025		2,342,707		$	4.91

	For the Year Ended December 31, 2024
	Number of stock options			Weighted average exercise price

Outstanding as of December 31, 2023		2,095,362		$	5.51
Granted		562,067			1.24
Forfeitures		(160,063	)		3.23
Outstanding as of December 31, 2024		2,497,366		$	4.70

Exercisable as of December 31, 2024		1,866,523		$	5.63

The Company recognizes forfeitures of outstanding options as they occur.

The intrinsic value is calculated as the difference between the fair market value of the common stock and the exercise price, multiplied by the number of in-the-money stock options on those dates that would have been received by the stock option holders had all stock option holders exercised their stock options on those dates as of December 31, 2025 and 2024, respectively.

As of December 31, 2025, and 2024, the aggregate intrinsic value of the outstanding options is $726 and $75, respectively, and the aggregate intrinsic value of the exercisable options is $558 and $69, respectively.

The weighted average grant date fair value of options granted during the years ended December 31, 2025 and 2024 was $1.65 and $0.99, respectively.

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

NOTE 11 - SHARE CAPITAL

H. Employee Stock Option Grants and Exercises:

As of December 31, 2025, there were approximately $1,109 of total unrecognized compensation costs related to unvested share-based compensation awards granted under the Share Incentive Plan. The costs are expected to be recognized over a weighted average period of 2 years.

The stock options outstanding as of December 31, 2025 and 2024, summarized by exercise prices, are as follows:

SCHEDULE OF STOCK OPTIONS OUTSTANDING

Exercise price $	Stock options outstanding as of December 31, 2025		Stock options outstanding as of December 31, 2024		Weighted average remaining contractual life – years as of December 31, 2025		Weighted average remaining contractual life – years as of December 31, 2024		Stock options exercisable as of December 31, 2025		Stock options exercisable as of December 31, 2024
0.00-0.99		39,359		86,577		5.66		3.8		26,234		61,577
1.00-3.73		2,032,875		1,299,562		8.31		8.7		1,283,092		731,559
4.2-7.26		499,636		577,482		5.82		5.9		499,636		539,642
8.16-9.64		380,872		380,872		4.56		5.6		380,872		380,872
15.3-15.75		152,873		152,873		1.76		2.7		152,873		152,873
		3,105,615		2,497,366						2,342,707		1,866,523

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

NOTE 11 - SHARE CAPITAL

H. Employee Stock Option Grants and Exercises:

The grant date fair values of employee stock options granted in the years ended December 31, 2025 and 2024 were estimated using the Black-Scholes valuation model with the following:

	For the Years Ended December 31,
	2025	2024
Expected volatility	94.0%-102.3%	90.4%-100.7%
Risk-free interest	3.7%-4.4%	3.5%- 4.3%
Dividend yield	-	-
Expected terms (years)	5.5-5.8	5-10

I. Warrants:

The remaining outstanding warrants and terms as of December 31, 2025 and 2024 are as follows:

SCHEDULE OF WARRANTS OUTSTANDING

Issuance date	Outstanding and exercisable as of December 31, 2025		Outstanding and exercisable as of December 31, 2024		Exercise Price		Exercisable Through
Warrant to underwriters October 2022		51,125		51,125	$	6.11	October 21, 2027
Warrant to underwriters May 2023		32,778		32,778	$	2.75	November 23, 2026
Warrant to underwriters May 2023		60,476		60,476	$	2.75	November 24, 2026
Warrant to underwriters June 2023		35,088		35,088	$	2.67	June 2, 2028

Warrant to underwriters June 2023		31,231		31,231	$	4.06	June 28, 2028

Warrant series E January 2024		-		1,685,682	$	1.50	July 3, 2029
Warrant to underwriters January 2024		84,284		84,284	$	2.03	July 3, 2029
Warrant series F June 2024		-		3,133,338	$	1.50	June 3, 2026
Warrant to underwriters June 2024		28,102		78,333	$	1.88	June 3, 2026
Warrant to underwriters January 2025		71,750		-	$	2.19	January 7, 2027
Warrant to underwriters January 2025		189,428		-	$	2.84	January 10, 2027
Warrant to underwriters January 2025		30,526		-	$	1.88	July 8, 2030
Warrant to underwriters February 2025		109,478		-	$	2.66	June 10, 2027
Warrant to underwriters September 2025		10,362		-	$	1.88	March 16, 2028
Warrant to underwriters September 2025		31,429		-	$	2.12	March 16, 2028
Warrant to underwriters September 2025		138,906		-	$	2.62	March 16, 2028
Warrant to underwriters September 2025		422,535		-	$	2.66	March 16, 2028
Warrant to underwriters September 2025		30,000		-	$	2.62	March 29, 2028
Warrant to underwriters September 2025		53,758		-	$	1,88	March 16, 2031
Warrant to underwriters September 2025		146,306		-	$	1.88	September 16, 2027
Warrant to underwriters September 2025		368,572		-	$	2.12	September 16, 2027
Warrant to underwriters September 2025		143,723		-	$	2.63	September 16, 2027
Warrant to underwriters September 2025		187,794		-	$	2.66	September 16, 2027
Warrant series J September 2025		12,064,627		-	$	4.50	March 16, 2028
Warrant series J September 2025		600,000		-	$	4.50	March 29, 2028
Warrant series J October 2025		1,324,488		-	$	4.50	April 6, 2028
Warrant series J October 2025		66,224		-	$	2.66	April 6, 2028
		16,312,990		5,192,335

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
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-Name Accounting Standards Codification
-Section 50
-Paragraph 8A
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
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-Paragraph 13
-Subparagraph (g)
-Publisher FASB
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Publisher FASB
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

+ Details

SHARE CAPITAL (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

12 Months Ended

Oct. 06, 2025

Sep. 29, 2025

Sep. 16, 2025

Sep. 14, 2025

Jun. 10, 2025

Feb. 09, 2025

Jan. 07, 2025

Jan. 06, 2025

Jul. 01, 2024

Jun. 03, 2024

Dec. 29, 2023

Jun. 26, 2023

Oct. 25, 2022

Feb. 28, 2025

Jan. 31, 2025

Feb. 29, 2024

Dec. 31, 2025

Sep. 30, 2025

Dec. 31, 2025

Dec. 31, 2024

Jun. 09, 2025

Jun. 06, 2023

Subsidiary, Sale of Stock [Line Items]

Proceeds from Stock Options Exercised

$ 2,730,000

Agent fees and other offering expenses

$ 333,000

Common stock, par value

$ 0.01

Common stock, shares authorized

120,000,000

60,000,000

Total authorized shares

121,000,000

61,000,000

Preferred stock, shares authorized

1,000,000

Proceeds from exercise of PIOs

$ 29,286,000,000

Inducement transaction cost

$ 2,472

2,472

Unpaid amount

101

Aggregate intrinsic value of outstanding options

726,000

$ 75,000

Aggregate intrinsic value of exercisable options

$ 558,000

$ 69,000

Weighted average grant date fair value of options granted

$ 1.65

$ 0.99

Unrecognized compensation costs, net of expected forfeitures

$ 1,109,000

Unrecognized compensation weighted average period

2 years

2020 Omnibus Performance Award Plan [Member]

Subsidiary, Sale of Stock [Line Items]

Common stock capital shares reserved for future issuance

2,591,019

Wainwright [Member]

Subsidiary, Sale of Stock [Line Items]

Issued shares

699,456

Chief Executive Officer [Member]

Subsidiary, Sale of Stock [Line Items]

Share price per share

$ 1.25

Agggregate number of options granted

79,567

228,000

Compensation percentage

25.00%

Annual bonus

$ 99,000

Chief Executive Officer and Other Executives [Member]

Subsidiary, Sale of Stock [Line Items]

Issued shares

35,625

Share price per share

$ 1.25

Agggregate number of options granted

132,500

Compensation expenses

$ 38,000

CEO, Executives [Member]

Subsidiary, Sale of Stock [Line Items]

Agggregate number of options granted

80,000

Certain Employees [Member]

Subsidiary, Sale of Stock [Line Items]

Share price per share

$ 1.2684

Agggregate number of options granted

115,000

Advisors [Member]

Subsidiary, Sale of Stock [Line Items]

Share price per share

$ 0.881

Agggregate number of options granted

25,000

Board [Member]

Subsidiary, Sale of Stock [Line Items]

Agggregate number of options granted

35,625

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Number of Shares

132,500

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested Options Forfeited, Number of Shares

96,875

Executives [Member]

Subsidiary, Sale of Stock [Line Items]

Agggregate number of options granted

483,875

Certain Employees and Certain Board Members [Member]

Subsidiary, Sale of Stock [Line Items]

Agggregate number of options granted

70,000

Series E, G, H, I and Series F Preferred Investment Options [Member]

Subsidiary, Sale of Stock [Line Items]

Proceeds from Stock Options Exercised

$ 33,855,000

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number

18,613,585

Private Placement [Member]

Subsidiary, Sale of Stock [Line Items]

Payments for Other Fees

$ 2,370,000

Agggregate number of options granted

930,680

Proceeds from options

$ 895,000

Number of shares issued

374,167

At-the-Market Offering Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Other offering expenses

$ 65,000

$ 239,000

The Letter Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period

13,989,115

The Letter Agreement [Member] | Preferred Investment Options [Member]

Subsidiary, Sale of Stock [Line Items]

Issued shares

12,064,627

The Letter Agreement [Member] | Preferred Investment Options [Member] | Second Closing [Member]

Subsidiary, Sale of Stock [Line Items]

Issued shares

600,000

The Letter Agreement [Member] | Preferred Investment Options [Member] | Third Closing [Member]

Subsidiary, Sale of Stock [Line Items]

Issued shares

1,324,488

The Letter Agreement [Member] | Minimum [Member]

Subsidiary, Sale of Stock [Line Items]

Share Price

$ 1.50

The Letter Agreement [Member] | Maximum [Member]

Subsidiary, Sale of Stock [Line Items]

Share Price

$ 2.13

The Letter Agreement [Member] | Series F Preferred Investment Options [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, Other

207,224

Share Price

$ 1.50

The Letter Agreement [Member] | Series G Preferred Investment Options [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, Other

628,571

Share Price

$ 1.75

The Letter Agreement [Member] | Series H Preferred Investment Options [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, Other

4,702,612

Share Price

$ 2.10

The Letter Agreement [Member] | Series I Preferred Investment Options [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, Other

8,450,708

Share Price

$ 2.13

The Letter Agreement [Member] | Series J Preferred Investment Options [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, Other

13,989,115

Share Price

$ 4.50

Common Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Issued shares

27,880,955

^[1]

3,252,351

^[2]

Number of shares issued

47,218

Common Stock [Member] | Chief Executive Officer [Member]

Subsidiary, Sale of Stock [Line Items]

Agggregate number of options granted

80,000

Additional number of stock options granted

80,000

Common Stock [Member] | Management [Member]

Subsidiary, Sale of Stock [Line Items]

Agggregate number of options granted

50,000

Weighted-average exercise price per share, granted

$ 1.2684

Additional number of stock options granted

52,500

Common Stock [Member] | Securities Purchase Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Issued shares

6,103,289

3,788,550

4,000,001

1,566,669

Share price per share

$ 2.13

$ 2.27

$ 1.75

$ 1.50

Common stock, par value

$ 0.01

Common Stock [Member] | H.C. Wainwright & Co. LLC [Member]

Subsidiary, Sale of Stock [Line Items]

Issued shares

305,164

189,428

200,000

78,333

Share price per share

$ 2.6625

$ 2.8375

$ 2.1875

$ 1.875

Common Stock [Member] | At-the-Market Offering Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Issued shares

842,606

3,433,880

Sale of Stock, Consideration Received on Transaction

$ 4,820,000

Total gross proceeds

$ 1,062,000

$ 3,756,000

Series A Preferred Investment Options [Member] | Common Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Issued shares

1,022,495

Share price per share

$ 2.20

Series C Preferred Investment Options [Member] | Common Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Share price per share

$ 2.075

Series D Preferred Investment Options [Member] | Common Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Issued shares

312,309

Share price per share

$ 3.19

Existing Preferred Investment Options [Member] | Common Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Issued shares

1,685,682

Share price per share

$ 1.62

Inducement Investment Options [Member] | Common Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Issued shares

1,685,682

Share price per share

$ 1.50

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value

$ 1,853,000

Preferred Investment Option Exercise Inducement Offers Letter [Member] | H.C. Wainwright & Co. LLC [Member]

Subsidiary, Sale of Stock [Line Items]

Issued shares

84,284

Share price per share

$ 2.025

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value

$ 89,000

Private Placement [Member] | Common Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Placement agent fee

$ 13,000,000

$ 8,600,000

$ 7,000,000

$ 2,350,000

Offering expense

$ 1,175,000

$ 818,000

$ 690,000

$ 328,000

Series F Preferred Investment Options [Member] | Common Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Issued shares

3,133,338

Share price per share

$ 1.50

Series G Preferred Investment Options [Member] | Common Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Issued shares

8,000,002

Share price per share

$ 1.75

Series H Preferred Investment Options [Member] | Common Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Issued shares

7,577,100

Share price per share

$ 2.10

Series I Preferred Investment Options [Member] | Common Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Issued shares

12,206,578

Share price per share

$ 2.13

Placement Agent Preferred Investment Options [Member] | Common Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Issued shares

305,164

Share price per share

$ 2.6625

[1]	Net of issuance costs in the amount of $5,155, of which $101 had not been paid as of December 31, 2025.
[2]	Net of issuance costs in the amount of $661.

ACCRUED LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2025

Payables and Accruals [Abstract]

SCHEDULE OF ACCRUED LIABILITIES


	As of December 31,
	2025		2024

Employee-related liabilities	$	1,979	$	1,409
Accrued expenses		537		811
Deferred income grants		93		-
Other current liabilities		5		5
Total Accrued Liabilities	$	2,614	$	2,225

INVENTORY (Tables)

12 Months Ended

Dec. 31, 2025

Inventory Disclosure [Abstract]

SCHEDULE OF INVENTORIES

Inventories consisted of the following:

SCHEDULE OF INVENTORIES

	2025		2024
	As of December 31,
	2025		2024

Raw materials	$	416	$	-
Work-in-process		168		-
Total inventory	$	584	$	-

SCHEDULE OF WARRANTS OUTSTANDING (Details) - $ / shares	12 Months Ended
SCHEDULE OF WARRANTS OUTSTANDING (Details) - $ / shares	Dec. 31, 2025	Dec. 31, 2024
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	16,312,990	5,192,335
Warrant To Underwriters October 2022 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	51,125	51,125
Exercise price	$ 6.11
Exercisable Through	October 21, 2027
Warrant To Underwriters May 2023 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	32,778	32,778
Exercise price	$ 2.75
Exercisable Through	November 23, 2026
Warrant To Underwriters May 2023 One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	60,476	60,476
Exercise price	$ 2.75
Exercisable Through	November 24, 2026
Warrant to Underwriters June 2023 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	35,088	35,088
Exercise price	$ 2.67
Exercisable Through	June 2, 2028
Warrant to Underwriters June 2023 One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	31,231	31,231
Exercise price	$ 4.06
Exercisable Through	June 28, 2028
Warrant Series E January 2024 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants		1,685,682
Exercise price	$ 1.50
Exercisable Through	July 3, 2029
Warrant to Underwriters January 2024 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	84,284	84,284
Exercise price	$ 2.03
Exercisable Through	July 3, 2029
Warrant Series F June 2024 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants		3,133,338
Exercise price	$ 1.50
Exercisable Through	June 3, 2026
Warrant to Underwriters June 2024 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	28,102	78,333
Exercise price	$ 1.88
Exercisable Through	June 3, 2026
Warrant To Underwriters January 2025 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	71,750
Exercise price	$ 2.19
Exercisable Through	January 7, 2027
Warrant To Underwriters January 2025 One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	189,428
Exercise price	$ 2.84
Exercisable Through	January 10, 2027
Warrant To Underwriters January 2025 Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	30,526
Exercise price	$ 1.88
Exercisable Through	July 8, 2030
Warrant to Underwriters February 2025 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	109,478
Exercise price	$ 2.66
Exercisable Through	June 10, 2027
Warrant To Underwriters September 2025 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	10,362
Exercise price	$ 1.88
Exercisable Through	March 16, 2028
Warrant To Underwriters September 2025 One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	31,429
Exercise price	$ 2.12
Exercisable Through	March 16, 2028
Warrant To Underwriters September205 Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	138,906
Exercise price	$ 2.62
Exercisable Through	March 16, 2028
Warrant To Underwriters September2025 Three [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	422,535
Exercise price	$ 2.66
Exercisable Through	March 16, 2028
Warrant To Underwriters September 2025 Four [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	30,000
Exercise price	$ 2.62
Exercisable Through	March 29, 2028
Warrant To Underwriters September 2025 Five [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	53,758
Exercise price	$ 1.88
Exercisable Through	March 16, 2031
Warrant To Underwriters September 2025 Six [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	146,306
Exercise price	$ 1.88
Exercisable Through	September 16, 2027
Warrant To Underwriters September 2025 Seven [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	368,572
Exercise price	$ 2.12
Exercisable Through	September 16, 2027
Warrant To Underwriters September 2025 Eight [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	143,723
Exercise price	$ 2.63
Exercisable Through	September 16, 2027
Warrant to Underwriters September 2025 Nine [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	187,794
Exercise price	$ 2.66
Exercisable Through	September 16, 2027
Warrant Series J September 2025 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	12,064,627
Exercise price	$ 4.50
Exercisable Through	March 16, 2028
Warrant Series J September 2025 One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	600,000
Exercise price	$ 4.50
Exercisable Through	March 29, 2028
Warrant Series J October 2025 One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	1,324,488
Exercise price	$ 4.50
Exercisable Through	April 6, 2028
Warrant Series J October 2025 Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants	66,224
Exercise price	$ 2.66
Exercisable Through	April 6, 2028

Cybersecurity Risk Management and Strategy Disclosure

12 Months Ended

Dec. 31, 2025

Cybersecurity Risk Management, Strategy, and Governance [Abstract]

Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]

Item 1C. Cybersecurity

Since our formation, we have been primarily focused on research and development activities and pursuing FDA approval of our planned products, and only recently commenced building our commercial team and focusing on the commercialization of LIBERTY^®. We have 42 full-time employees and 1 hourly employee, of which 24 are based in the United States and 19 are based in Israel, and currently use third-party vendors and service providers for certain product development and regulatory approval activities.

We use a third-party sub-contractor to manage all Information Technology (IT) issues, including protection against, detection, and response to cyberattacks.

The measures that are taken to ensure proper protection include:

●	All computers are protected using a cloud-powered endpoint security solution that helps enterprises prevent, detect, investigate, and respond to advanced threats on their networks. It offers endpoint protection, endpoint detection and response, mobile threat defense, and integrated vulnerability management. It also provides, among other things, malware and spyware detection and remediation, rootkit detection and remediation and network vulnerability detection.
●	All Company computer hard drives are automatically encrypted.
●	All Company e-mails are protected by a cloud-based email filtering service designed to protect the Company against advanced threats related to email and collaboration tools.
●	Periodically, all users on the Company’s computer network are required to perform multi-factor authentication.
●	The Company uses a cloud-based identity and access management service that enables access to external resources.
●	Backup is performed using a secure, automatic cloud-based backup and restore service.
●	From time to time, the Company considers and evaluates, and adopts if appropriate, additional cyber security procedures and tools.

Additionally, we believe that our third-party vendors and service providers have their own respective cybersecurity protocols which our management believes to be adequate for protecting any of the Company’s data that might be in their possession from time to time; however, having such protocols is not necessarily a condition for us using or not using the services of any such vendors or providers.

Our IT service provider assesses and manages cybersecurity risks on our behalf, who provides updates and proposals as appropriate, and who reports to our Chief Technology Officer and General Manager, who does not have specific cybersecurity expertise. The Company has an Information Technology Policy that, among other things, governs and provides for cybersecurity policies and processes, including to define safety measures to protect the Company’s confidentiality, integrity and availability of data and other intellectual property, as well as to define the manner in which information is stored, saved and routed in the Company’s network. Additionally, the Board and management believe cybersecurity represents an important component of the Company’s overall approach to risk management and oversight, especially as the Company has commenced commercialization of its first product.

Historically, cybersecurity threats have not materially affected the Company, including its business strategy, results of operations or financial condition, while it was focused on pursuing FDA approval and had pre-commercial operations. The Company is not aware of any material security breach to date. Accordingly, the Company has not incurred any material expenses over the last two years relating to information security breaches. The Company is considering how its evolving business operations could result in a greater risk of a cybersecurity incident, and potential responses and actions to take as a result. The occurrence of cyber-incidents, or a deficiency in our cybersecurity or in those of any of our third-party service providers could negatively impact our business by causing a disruption to our operations, a compromise or corruption of our confidential information and systems, or damage to our business relationships or reputation, all of which could negatively impact our business and results of operations. There can be no assurance that the Company’s third-party vendors’ and service providers’ cybersecurity risk management processes, including their policies, controls or procedures, will be fully implemented, complied with or effective in protecting the Company’s systems and information.

Cybersecurity Risk Management Processes Integrated [Flag]

true

Cybersecurity Risk Management Processes Integrated [Text Block]

We have 42 full-time employees and 1 hourly employee, of which 24 are based in the United States and 19 are based in Israel, and currently use third-party vendors and service providers for certain product development and regulatory approval activities

Cybersecurity Risk Management Third Party Engaged [Flag]

true

Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]

false

Cybersecurity Risk Board of Directors Oversight [Text Block]

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Operating activities:
Net loss	$ (13,142)	$ (11,443)
Adjustments to reconcile net loss to net cash flows used in operating activities:
Depreciation of property and equipment	47	91
Interest income and unrealized gains from marketable securities, net		(1)
Share-based compensation	1,057	1,349
Changes in assets and liabilities:
Inventory	(584)
Prepaid expenses and other assets	(182)	69
Accounts payable and accrued liabilities	495	873
Change in long-term deposit	(737)
Insurance recovery related to legal settlement and legal expenses received in cash		1,335
Legal settlement paid in cash		(1,100)
Net cash flows used in operating activities	(13,046)	(8,827)
Investing activities:
Purchase of property and equipment	(60)	(25)
Proceeds from maturities of marketable securities		2,500
Purchase of marketable securities	(82,926)	(5,120)
Proceeds from sales of marketable securities	10,602	4,182
Net cash flows (used in) provided by investing activities	(72,384)	1,537
Financing activities:
Issuance of common stock and warrants, net of issuance costs	86,239	7,936
Exercise of options	1
Net cash flows provided by financing activities	86,240	7,936
Increase in cash, cash equivalents and restricted cash	810	646
Cash, cash equivalents and restricted cash at beginning of year	3,163	2,517
Cash, cash equivalents and restricted cash at ending of year	3,973	3,163
Supplemental disclosure of non-cash investing and financing activities:
Issuance costs not paid	101
Legal settlement settled through issuance of common stock		1,111
Right-of-use assets obtained in exchange for lease liabilities	893	98
Accrued bonus settled through grant of stock-option awards		76
Deferred issuance costs	$ 30

Consolidated Statements of Shareholders' Equity (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Subsidiary, Sale of Stock [Line Items]
Net of issuance costs	$ 5,155	$ 661	$ 239
Stock issuance cost not paid	101
At-the-Market Offering Program [Member]
Subsidiary, Sale of Stock [Line Items]
Net of issuance costs	65
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Net of issuance costs	$ 2,370

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2025	Dec. 31, 2024
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	120,000,000	60,000,000
Common stock, shares issued	67,158,044	19,399,513
Common stock, shares outstanding	67,158,044	19,399,513

TAXES ON INCOME

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

TAXES ON INCOME

NOTE 17 - TAXES ON INCOME

The Company is subject to U.S. federal tax rate of 21% for the years ended December 31, 2025 and 2024.

The Company has not been audited by the Internal Revenue Service since its incorporation.

As of December 31, 2025 and 2024, the Company has generated accumulated net operating losses in the U.S. of approximately $517,992 and $511,371, respectively. The Company has available carryforward net operating losses amounting to approximately $108,969 at the U.S. federal level. This consists of pre-2017 net operating losses subject to a 20-year limitation per Section 382, amounting to approximately $83,848, and post-2017 net operating losses which can be carried forward indefinitely, amounting to approximately $25,121. Utilization of U.S. net operating losses may be subject to substantial annual limitation due to the “change in ownership” provisions of the Internal Revenue Code of 1986 and similar state provisions. The annual limitation may result in the expiration of net operating losses before utilization.

Microbot Israel is subject to Israeli corporate tax rate of 23% for the year ended December 31, 2025 and 2024. Microbot Israel has not received a final tax assessment since 2020.

As of December 31, 2025 and 2024, Microbot Israel has generated accumulated net operating losses in Israel of approximately $54,074 and $47,553, respectively, which may be carried forward and offset against taxable income in the future for an indefinite period.

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

NOTE 17 - TAXES ON INCOME

The Company is still in its development stage and has not yet generated revenues, therefore, it is more likely than not that sufficient taxable income will not be available for the tax losses to be utilized in the future. Therefore, a valuation allowance was recorded to reduce the deferred tax assets to its recoverable amounts.


	As of December 31,
	2025			2024

Net operating loss carryforwards	$	121,215		$	118,309
Operating lease liabilities		198			26
Accrued vacation pay		101			69
Advance payment from IIA		22			-
Total deferred tax assets		121,536			118,404
Less: valuation allowance		(121,345	)		(118,374	)
Net deferred tax assets		191			30

Operating leases, right-of-use assets		(191	)		(30	)
Total deferred tax liabilities		(191	)		(30	)
Total net deferred tax assets	$	-		$	-

Reconciliation of Income Taxes:

	Tax			Rate
	Year ended December 31, 2025
	Tax			Rate
U.S. federal tax rate	$	(2,760	)		21	%

Statutory tax rate difference between U.S. and Israel		(130	)		1	%
Changes in valuation allowances		2,971			(22	%)

Share-based compensation		227			(2	%)
Other adjustments		(308	)		2	%
Effective tax rate	$	-			0	%

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 740
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477617/942-740-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 740
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478822/944-740-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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+ Details

SEGMENT REPORTING

12 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

SEGMENT REPORTING

NOTE 15 – SEGMENT REPORTING

Segment information is prepared on the same basis that the Company’s chief operating decision maker (“CODM”), the Chief Executive Officer, manages the business, makes business decisions and assesses performance. The Company has one operating and reportable segment, which is the development of robotic devices for endoluminal surgery. See Note 1A for further details.

The CODM assesses performance for this segment and decides how to allocate resources based on net loss. The measure of segment assets is reported on the balance sheet as cash and cash equivalents and marketable securities. The chief executive officer performs the assessment of segment performance by using the reported measure of segment loss to monitor actual results.

The table below summarizes the significant expense categories regularly reviewed by the CODM for the years ended December 31, 2025 and 2024:

	2025			2024
	Year Ended December 31,
	2025			2024
Significant segment expenses
Payroll and payroll related	$	(7,435	)	$	(5,376	)
Materials and subcontractors		(1,898	)		(2,165	)
Share-based compensation		(1,057	)		(1,349	)
Other segment items (*)		(2,752	)		(2,553	)
Net loss	$	(13,142	)	$	(11,443	)

(*)

Long-lived assets and operating lease right-of-use assets by geographical areas were as follows:

	2024		2023
	As of December 31,
	2025		2024
Israel	$	885	$	209
United States		41		3
	$	926	$	212

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

LEASES

12 Months Ended

Dec. 31, 2025

Leases

LEASES

NOTE 7 - LEASES

In March 2025, the Company entered into a lease agreement for its US office for the period from March 2025 until February 2027. The monthly lease payments are approximately $2.

In July 2025, the Subsidiary entered into a lease agreement for its Israel office for the period from July 2025 until October 2029. The monthly lease payments are approximately $20. To secure the lease payments, the Company issued a bank guarantee of $56 in favor of the facility’s lessor.

Additionally, the Company has several agreements for car leases.

For the years ended December 31, 2025 and 2024, operating lease cost, which is classified as a component of research and development in the consolidated statement of comprehensive loss for all periods presented, was $256 and $215, respectively. Also for the years ended December 31, 2025 and 2024, cash paid under operating lease agreements were $212 and $219, respectively.

Undiscounted maturities of future operating lease payments as of December 31, 2025 are summarized as follows:

	As of December 31,
	2025
2026	$	308
2027		256
2028		238
2029		196
Total future lease payments		998
Less imputed interest		(133	)
Total lease liabilities	$	865

The following table includes the weighted-average lease terms and discount rates for operating leases as of December 31, 2025 and 2024:

	As of December 31,
	2025			2024

Operating leases weighted-average remaining lease term (in years)		3.6			1.6
Operating leases weighted-average discount rate		8.2	%		6.7	%

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

RELATED PARTIES

12 Months Ended

Dec. 31, 2025

RELATED PARTIES

NOTE 16 - RELATED PARTIES

There were no material related party transactions in each of the years ended December 31, 2025 and 2024 that were outside of the Company’s normal course of business.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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+ Details

Consolidated Statements of Shareholders' Equity - USD ($)
$ in Thousands

Common Stock [Member]

Additional Paid-in Capital [Member]

Retained Earnings [Member]

Total

Balance at Dec. 31, 2023

$ 118

$ 83,884

$ (79,501)

$ 4,501

Balance, shares at Dec. 31, 2023

11,707,317

Issuance of common stock and warrants, net ()

^[1]

$ 33

4,386

4,419

Issuance of common stock and warrants net of issuance costs, shares

^[1]

3,252,351

Issuance of common stock relating to settlement agreement ()

^[2]

$ 10

1,101

1,111

Issuance of common stock relating to settlement agreement, shares

^[2]

1,005,965

Issuance of common stock under the at-the-market offering program, net ()

^[3]

$ 34

3,483

3,517

Issuance of common stock under the at-the-market offering program, net of issuance costs, shares

^[3]

3,433,880

Share-based compensation

1,425

Net loss

(11,443)

Balance at Dec. 31, 2024

$ 195

94,279

(90,944)

3,530

Balance, shares at Dec. 31, 2024

19,399,513

Issuance of common stock and warrants, net ()

^[4]

$ 279

52,452

52,731

Issuance of common stock and warrants net of issuance costs, shares

^[4]

27,880,955

Issuance of common stock under the at-the-market offering program, net ()

^[5]

$ 8

989

997

Issuance of common stock under the at-the-market offering program, net of issuance costs, shares

^[5]

842,606

Share-based compensation

1,057

Net loss

(13,142)

Issuance of common stock upon exercise of warrants, net ()

^[6]

$ 190

32,190

32,380

Issuance of common stock upon exercise of warrants, net, shares

^[6]

18,987,752

Exercise of options

^[7]

Exercise of options, shares

47,218

Balance at Dec. 31, 2025

$ 672

$ 180,968

$ (104,086)

$ 77,554

Balance, shares at Dec. 31, 2025

67,158,044

[1]	Net of issuance costs in the amount of $661.
[2]	See note 10F.
[3]	Net of issuance costs in the amount of $239.
[4]	Net of issuance costs in the amount of $5,155, of which $101 had not been paid as of December 31, 2025.
[5]	Net of issuance costs in the amount of $65.
[6]	Net of issuance costs in the amount of $2,370.
[7]	Less than $1

FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Dec. 31, 2025

Fair Value Disclosures [Abstract]

SCHEDULE OF FAIR VALUE MEASUREMENT INPUTS AND VALUATION TECHNIQUES

The following table summarizes the Company’s financial assets subject to fair value measurement and the level of inputs used in such measurements as of December 31, 2025 and 2024:

	Total		Level 1		Level 2		Level 3
	As of December 31, 2025
	Total		Level 1		Level 2		Level 3

Marketable securities:
Money market mutual funds	$	74,680	$	74,680	$	-	$	-
Marketable securities	$	74,680	$	74,680	$	-	$	-

	Total		Level 1		Level 2		Level 3
	As of December 31, 2024
	Total		Level 1		Level 2		Level 3

Marketable securities:
Money market mutual funds	$	2,356	$	2,356	$	-	$	-
Marketable securities	$	2,356	$	2,356	$	-	$	-

SUBSEQUENT EVENTS (Details Narrative) - USD ($) $ in Thousands	1 Months Ended			12 Months Ended
	Mar. 31, 2026	Feb. 28, 2026	Feb. 29, 2024	Dec. 31, 2025
Subsequent Event [Member]
Subsequent Event [Line Items]
Potential payment		$ 800
Chief Executive Officer [Member]
Subsequent Event [Line Items]
Annual bonus			$ 99
Option granted			79,567	228,000
Chief Executive Officer [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Employee benefits and share based compensation		556
Annual bonus		417
Special bonus		$ 139
Option granted	480,000	480,000
Executives and Certain Employees [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Employee benefits and share based compensation		$ 434
Executive Committee [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Option granted	315,000	315,000
Employees [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Option granted	292,500	292,500

COMMITMENTS AND CONTINGENCIES (Details Narrative)
$ in Thousands

1 Months Ended

3 Months Ended

12 Months Ended

Feb. 09, 2025

Jan. 07, 2025

Jan. 06, 2025

Jul. 01, 2024

USD ($)

Jun. 03, 2024

Jan. 26, 2024

USD ($)

Oct. 06, 2023

USD ($)

Oct. 06, 2022

USD ($)

Oct. 03, 2022

Mar. 31, 2025

USD ($)

Jan. 31, 2025

Jun. 30, 2012

Mar. 31, 2024

USD ($)

Dec. 31, 2025

USD ($)

Dec. 31, 2024

USD ($)

Dec. 31, 2023

USD ($)

Dec. 31, 2025

ILS (₪)

Jun. 10, 2021

USD ($)

Loss Contingencies [Line Items]

Net sales royalty percenatge

3.00%

Gross proceeds from cash fee percentage

7.00%

Gross proceeds from management fee percentage

1.00%

Stock issued during period, value, new issues

$ 52,731

^[1]

$ 4,419

^[2]

Litigation settlement amount

$ 2,154

Liabilities current

3,421

2,460

Assets current

79,822

5,819

Settlement amount recovery

$ 1,100

Legal expense

235

Non operating loss on legal settlement

1,111

Proceeds from Legal Settlements

$ 316

Chief Executive Officer and Executives and Certain Employees [Member]

Loss Contingencies [Line Items]

Accrued bonuses current and non current

1,089

Integrated Product [Member]

Loss Contingencies [Line Items]

Royalties percentage

1.50%

Common Stock [Member]

Loss Contingencies [Line Items]

Stock issued during period, value, new issues

$ 279

^[1]

$ 33

^[2]

Number of share issued | shares

27,880,955

^[1]

3,252,351

^[2]

At-the-Market Offering Agreement [Member] | Common Stock [Member]

Loss Contingencies [Line Items]

Aggregate offering

$ 4,820

Percentage of placement fee

3.00%

Number of share issued | shares

842,606

3,433,880

Securities Purchase Agreement [Member]

Loss Contingencies [Line Items]

Purchase price of plaintiffs

$ 6,750

Securities Purchase Agreement [Member] | Common Stock [Member]

Loss Contingencies [Line Items]

Number of share issued | shares

6,103,289

3,788,550

4,000,001

1,566,669

Litigation Settlement [Member]

Loss Contingencies [Line Items]

Payment for litigation settlement

$ 1,100

Restricted common shares issued for legal settlement | shares

1,005,965

Liabilities current

2,211

Assets current

$ 1,335

Insurance recovery amount

$ 1,335

Litigation Settlement [Member] | Common Stock [Member]

Loss Contingencies [Line Items]

Number of share issued | shares

1,005,965

Minimum [Member] | Device [Member]

Loss Contingencies [Line Items]

Royalties percentage

3.00%

Maximum [Member] | Device [Member]

Loss Contingencies [Line Items]

Royalties percentage

5.00%

Israeli Innovation Authority [Member]

Loss Contingencies [Line Items]

Grants receivable

518

Additional grant receivable

$ 673

₪ 2,153

Israeli Innovation Authority [Member] | Minimum [Member]

Loss Contingencies [Line Items]

Net sales royalty percenatge

3.00%

Israeli Innovation Authority [Member] | Maximum [Member]

Loss Contingencies [Line Items]

Net sales royalty percenatge

5.00%

Israeli Innovation Authority [Member] | CardioSert Ltd [Member]

Loss Contingencies [Line Items]

Repayment of government grants

$ 925

Ministry of Economy [Member]

Loss Contingencies [Line Items]

Grants receivable

$ 50

Technion Research and Development Foundation Limited [Member] | Minimum [Member]

Loss Contingencies [Line Items]

Net sales royalty percenatge

1.50%

Technion Research and Development Foundation Limited [Member] | Maximum [Member]

Loss Contingencies [Line Items]

Net sales royalty percenatge

3.00%

H.C. Wainwright & Co. LLC [Member]

Loss Contingencies [Line Items]

Warrant or Right, Reason for Issuance, Description

The Company has also agreed to issue to Wainwright or its designees preferred investment options upon the closing of such offerings, equal to five (5.0%) percent of the aggregate number of such shares of common stock in such offerings, including upon exercise for cash of any warrants issued to investors in such offering. See also Note 11E below.

H.C. Wainwright & Co. LLC [Member] | At-the-Market Offering Agreement [Member]

Loss Contingencies [Line Items]

Offering costs

$ 10,000

Stock issued during period, value, new issues

$ 8,000

2013 Through June 30, 2022 [Member] | Israeli Innovation Authority [Member]

Loss Contingencies [Line Items]

Revenues

$ 2,468

[1]	Net of issuance costs in the amount of $5,155, of which $101 had not been paid as of December 31, 2025.
[2]	Net of issuance costs in the amount of $661.

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 121,215	$ 118,309
Operating lease liabilities	198	26
Accrued vacation pay	101	69
Advance payment from IIA	22
Total deferred tax assets	121,536	118,404
Less: valuation allowance	(121,345)	(118,374)
Net deferred tax assets	191	30
Operating leases, right-of-use assets	(191)	(30)
Total deferred tax liabilities	(191)	(30)
Total net deferred tax assets

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2025

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 10 - COMMITMENTS AND CONTINGENCIES

A. Government grants:

Microbot Israel has received grants from the IIA for participation in research and development since 2013 through December 31, 2025 totaling approximately $2,468. This includes amounts received of approximately $518, in 2025 which is a portion of an additional grant from the IIA in the amount of approximately NIS 2,153 (approximately $673) approved by the IIA on July 15, 2025, to further finance the development of the manufacturing process of the LIBERTY^® Endovascular Robotic Surgical System.

In addition, as a result of the agreement with Nitiloop, on October 6, 2022, Microbot Israel took over the liability to repay Nitiloop’s IIA grants in the aggregate amount of approximately $925.

In relation to the IIA grants described above, the Company is obligated to pay royalties amounting to 3%-5% of its future sales of the products relating to such grants.

The grants are linked to the exchange rate of the dollar to the New Israeli Shekel and bears interest of SOFR per year (SOFR is a benchmark interest rate which replaced LIBOR).

The repayment of the grants is contingent upon the successful completion of the Company’s research and development programs and generating sales. The Company has no obligation to repay these grants, if the project fails, is unsuccessful or aborted or if no sales are generated. The financial risk is assumed completely by the Government of Israel. The grants are received from the Government on a project-by-project basis.

As of December 31, 2025, the Company received grants from the Ministry of Economy of the State of Israel in the amount of approximately $50, to further finance the marketing activities of the LIBERTY^® Endovascular Robotic Surgical System in the U.S. market. In relation to the Ministry of Economy grant, the Company is obligated to pay royalties amounting to 3% of future sales of the LIBERTY^® Endovascular Robotic Surgical System up to the grant amount plus interest.

B. TRDF agreement:

Microbot Israel signed an agreement with the Technion Research and Development Foundation (“TRDF”) in June 2012 by which TRDF transferred to Microbot Israel a global, exclusive, royalty-bearing license (as amended, the “License Agreement”) with respect to the Company’s Self-Cleaning Shunt

(SCS) project and its TipCat assets in addition to certain technology relating to the Company’s LIBERTY^® Endovascular Robotic Surgical System. As partial consideration for the license, Microbot Israel shall pay TRDF royalties on net sales (between 1.5%-3.0%) and on sublicense income as detailed in the License Agreement.

In October 2022 the Company suspended the SCS project and as a result of the Company’s May 2023 implementation of its core-business focus program and cost reduction plan, the Company returned the licensed intellectual property for the TipCat back to TRDF in June 2023 and returned the licensed intellectual property for the SCS (ViRob) back to TRDF in July 2023. As a result, as of the date of these financial statements, the License Agreement is limited to the certain technology relating to the Company’s LIBERTY^® Endovascular Robotic Surgical System.

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

NOTE 10 - COMMITMENTS AND CONTINGENCIES

C. ATM agreement:

On June 10, 2021, the Company entered into an At-the-Market Offering Agreement (the “ATM Agreement”) with H.C. Wainwright & Co. LLC (“Wainwright”), as sales agent, in connection with an “at the market offering” under which the Company may offer and sell, from time to time in its sole discretion, shares of its common stock having an aggregate offering price of up to $10,000 at market prices or as otherwise agreed with Wainwright. The Company entered into an amendment, dated July 1, 2024, to the ATM Agreement with Wainwright dated June 10, 2021, relating to the offer and sale of shares of the Company’s common stock having an aggregate offering price of up to approximately $4,820 from time to time through Wainwright, acting as sales agent. The compensation to Wainwright for sales of the shares is a placement fee of 3.0% of the gross sales price of the shares of common stock sold pursuant to this ATM Agreement. See also Notes 11D.

D. Engagement letters with H.C. Wainwright:

In connection with registered direct and private placement offerings, the Company entered into engagement letters (the “Engagement Letters”) with Wainwright on October 3, 2022, on May 16, 2023, on October 24, 2023 and on May 29, 2024 (which was amended most recently on February 9, 2025), pursuant to which Wainwright agreed to serve as the exclusive placement agent for the issuance and sale of securities of the Company.

As compensation for such placement agent services, the Company has agreed to pay Wainwright an aggregate cash fee equal to 7.0% of the gross proceeds received by the Company from offerings contemplated by the Engagement Letters, plus in certain circumstances a management fee equal to 1.0% of the gross proceeds received by the Company from such offerings as well as other reimbursable expenses. The Company has also agreed to issue to Wainwright or its designees preferred investment options upon the closing of such offerings, equal to five (5.0%) percent of the aggregate number of such shares of common stock in such offerings, including upon exercise for cash of any warrants issued to investors in such offering. See also Note 11E below.

E. Acquisition of Nitiloop’s assets:

On October 6, 2022, Microbot Israel purchased substantially all of the assets, including intellectual property, devices, components and product related materials (the “Assets”), of Nitiloop Ltd., an Israeli limited liability company (“Nitiloop”). The Assets include intellectual property and technology in the field of intraluminal revascularization devices with anchoring mechanism and integrated microcatheter (the “Technology”) and the products or potential products incorporating the Technology owned by Nitiloop and designated by Nitiloop as “NovaCross”, “NovaCross Xtreme” and “NovaCross BTK” and any enhancements, modifications and improvements thereof (“Devices”). Microbot Israel did not assume any material liabilities of Nitiloop other than obligations Nitiloop has to the IIA and relating to certain renewal/maintenance fees for a European patent application.

In consideration for the acquisition of the Assets, Microbot Israel shall pay royalties to Nitiloop, which shall not, in the aggregate, exceed $8,000, as follows:

Royalties at a rate of 3%-5% of net revenue generated as a result of sales, license or other exploitation of the Devices; and

Royalties at a rate of 1.5% of net revenue generated from the sale, license or other exploitation of commercialization of the technology as part of an integrated product.

Based on the Company’s analysis, the Company concluded that the acquisition of the assets does not meet the definition of a business for the purpose of applying SEC Rules (S-X Rules of 3-05, 8-04 and 11-01).

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)

NOTE 10 - COMMITMENTS AND CONTINGENCIES

F. Litigation resulting from the 2017 financing:

The Company was named as the defendant in a lawsuit captioned Empery Asset Master Ltd., Empery Tax Efficient, LP, Empery Tax Efficient II, LP, Hudson Bay Master Fund Ltd., (the “Plaintiffs”), against Microbot Medical Inc., Defendant, in the Supreme Court of the State of New York, County of New York (Index No. 651182/2020) (the “Lawsuit”). The complaint alleged, among other things, that the Company breached multiple representations and warranties contained in the Securities Purchase Agreement (the “SPA”) related to the Company’s June 8, 2017 equity financing (the “2017 Financing”), of which the Plaintiffs participated, and fraudulently induced Plaintiffs into signing the SPA. The complaint sought rescission of the SPA and return of the Plaintiffs’ $6,750 purchase price with respect to the 2017 Financing.

On January 26, 2024 (the “Effective Date”), the Company entered into a settlement agreement and release with the Plaintiffs (the “Settlement Agreement”), effectively resolving the Lawsuit.

Pursuant to the Settlement Agreement, the Company paid $2,154 consisting of a cash payment of $1,100, covered by the Company’s insurance company, and 1,005,965 shares of restricted common stock which were subsequently registered for resale. Furthermore, the Company’s insurance company is responsible for covering legal expenses incurred by the Company in relation to the legal proceedings of the Lawsuit. In February 2024, the Plaintiffs filed a stipulation discontinuing the Lawsuit with prejudice.

The Company concluded the Settlement Agreement gave rise to loss contingencies in the scope of ASC Subtopic 450-20, Contingencies – Loss Contingencies, and as of December 31, 2023, the Company recorded a contingent liability, as the Company deemed it both probable and reasonably estimable.

The Company determined that the loss contingency should be recognized as non-operating losses, offset by loss recoveries received from the Company’s insurance company.

As a result of the Settlement Agreement and the insurance recovery received from the insurance company, as of December 31, 2023, the Company recorded a current liability and a current asset on its consolidated balance sheet totaling $2,211 and $1,335, respectively. Within this asset, $1,100 represents the recovery of the cash payment of the settlement amount, and $235 represents recovery of legal expenses. A net non-operating loss of $1,111 from legal settlement was reflected in the Company’s consolidated statement of comprehensive loss for the year ended December 31, 2023. In the first quarter of 2024, the Company received $1,335 from the insurance company. Additionally, during the first quarter of 2024, the Company paid the settlement amount by transferring $1,100 in cash to the Plaintiffs and issuing 1,005,965 shares of the Company’s common stock, thereby settling the liability recorded as of December 31, 2023.

G. Mona litigation:

In March 2025, an appellate court held in favor of the Company with respect to a 2019 action against Alliance Investment Management, Ltd. (“Alliance”), later amended to add Joseph Mona (“Mona”) as a defendant, in the Southern District of New York under Section 16(b) of the Securities Exchange Act of 1934 (the “Exchange Act”), to compel Alliance and/or Mona to disgorge short swing profits realized from purchases and sales of the Company’s securities within a period of less than six months. As a result, the Company received a judgment in the amount of approximately $316, net of legal fees and expenses. The amount received was recorded as other income in the Company’s audited consolidated statements of comprehensive loss.

H. Employment-Related Matter

On June 17, 2025, the Company received a demand letter from legal counsel representing a former employee in connection with an employment-related matter. On December 3, 2025, the Company received a charge filed by the former employee with the Massachusetts Commission Against Discrimination and Equal Employment Opportunity Commission, alleging discrimination and retaliation. On January 16, 2026, the Company filed a position statement responding to same and challenging the merits of the charge in total. Based on its initial assessment, the Company believes the allegations lack merit.

I. Accrued bonuses

As of December 31, 2025, the Company recorded accrued bonuses to the CEO, executives and certain employees in the amount of $1,089, related to fiscal year 2025 (refer also to Note 18A).

MICROBOT MEDICAL INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands

(Except share and per share data)