0001493152-26-022792 | 10-Q | XBRL Viewer

Insider Trading Arrangements	3 Months Ended
Mar. 31, 2026
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	3 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (3,671)	$ (2,601)

- 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 WARRANTS OUTSTANDING (Details) - $ / shares	3 Months Ended
SCHEDULE OF WARRANTS OUTSTANDING (Details) - $ / shares	Mar. 31, 2026	Dec. 31, 2025
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	16,312,990	16,312,990
Warrant To Underwriters October 2022 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	51,125	51,125
Exercise price	$ 6.11
Exercisable Through	Oct. 21, 2027
Warrant To Underwriters May 2023 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	32,778	32,778
Exercise price	$ 2.75
Exercisable Through	Nov. 23, 2026
Warrant To Underwriters May 2023 One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	60,476	60,476
Exercise price	$ 2.75
Exercisable Through	Nov. 24, 2026
Warrant to Underwriters June 2023 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	35,088	35,088
Exercise price	$ 2.67
Exercisable Through	Jun. 02, 2028
Warrant to Underwriters June 2023 One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	31,231	31,231
Exercise price	$ 4.06
Exercisable Through	Jun. 28, 2028
Warrant to Underwriters January 2024 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	84,284	84,284
Exercise price	$ 2.03
Exercisable Through	Jul. 03, 2029
Warrant to Underwriters June 2024 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	28,102	28,102
Exercise price	$ 1.88
Exercisable Through	Jun. 03, 2026
Warrant To Underwriters January 2025 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	71,750	71,750
Exercise price	$ 2.19
Exercisable Through	Jan. 07, 2027
Warrant To Underwriters January 2025 One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	189,428	189,428
Exercise price	$ 2.84
Exercisable Through	Jan. 10, 2027
Warrant To Underwriters January 2025 Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	30,526	30,526
Exercise price	$ 1.88
Exercisable Through	Jul. 08, 2030
Warrant to Underwriters February 2025 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	109,478	109,478
Exercise price	$ 2.66
Exercisable Through	Jun. 10, 2027
Warrant To Underwriters September 2025 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	10,362	10,362
Exercise price	$ 1.88
Exercisable Through	Mar. 16, 2028
Warrant To Underwriters September 2025 One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	31,429	31,429
Exercise price	$ 2.19
Exercisable Through	Mar. 16, 2028
Warrant To Underwriters September 2025 Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	138,906	138,906
Exercise price	$ 2.62
Exercisable Through	Mar. 16, 2028
Warrant To Underwriters September 2025 Three [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	422,535	422,535
Exercise price	$ 2.66
Exercisable Through	Mar. 16, 2028
Warrant To Underwriters September 2025 Four [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	30,000	30,000
Exercise price	$ 2.62
Exercisable Through	Mar. 29, 2028
Warrant To Underwriters September 2025 Five [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	53,758	53,758
Exercise price	$ 1.88
Exercisable Through	Mar. 16, 2031
Warrant To Underwriters September 2025 Six [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	146,306	146,306
Exercise price	$ 1.88
Exercisable Through	Sep. 16, 2027
Warrant To Underwriters September 2025 Seven [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	368,572	368,572
Exercise price	$ 2.19
Exercisable Through	Sep. 16, 2027
Warrant To Underwriters September 2025 Eight [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	143,723	143,723
Exercise price	$ 2.63
Exercisable Through	Sep. 16, 2027
Warrant to Underwriters September 2025 Nine [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	187,794	187,794
Exercise price	$ 2.66
Exercisable Through	Sep. 16, 2027
Warrant Series J September 2025 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	12,064,627	12,064,627
Exercise price	$ 4.50
Exercisable Through	Mar. 16, 2028
Warrant Series J September 2025 One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	600,000	600,000
Exercise price	$ 4.50
Exercisable Through	Mar. 29, 2028
Warrant Series J October 2025 One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	1,324,488	1,324,488
Exercise price	$ 4.50
Exercisable Through	Apr. 06, 2028
Warrant To Underwriters October Two Thousand Twenty Five [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding and exercisable	66,224	66,224
Exercise price	$ 2.63
Exercisable Through	Apr. 06, 2028

COMMITMENTS AND CONTINGENCIES (Details Narrative) $ in Thousands				1 Months Ended		3 Months Ended
	Jul. 01, 2024 USD ($)	Oct. 06, 2022 USD ($)	Oct. 03, 2022	Mar. 31, 2025 USD ($)	Jun. 30, 2012	Mar. 31, 2026 USD ($)	Dec. 31, 2025 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%
Proceeds from legal settlements				$ 316
Chief Executive Officer and Executives and Certain Employees [Member]
Loss Contingencies [Line Items]
Accrued bonuses						$ 357
Integrated Product [Member]
Loss Contingencies [Line Items]
Royalties percentage		1.50%
At-the-Market Offering Agreement [Member] \| Common Stock [Member]
Loss Contingencies [Line Items]
Aggregate offering	$ 4,820
Percentage of placement fee	3.00%
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
[custom:AdditionalGrantReceivable-0]							$ 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]
Warrants 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
H.C. Wainwright & Co. LLC [Member] \| At-the-Market Offering Agreement [Member]
Loss Contingencies [Line Items]
Offering costs									$ 10,000
Assets consideration		$ 8,000
2013 Through March 31, 2026 [Member] \| Israeli Innovation Authority [Member]
Loss Contingencies [Line Items]
Revenue from Contract with Customer, Including Assessed Tax						$ 2,468

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

3 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

Basis of presentation

Basis of presentation:

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

Use of estimates

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.

Revenues

Revenues:

Revenue is derived from the sale of the LIBERTY^® Endovascular Robotic Systems.

Revenue is measured as the amount of consideration we expect to be entitled to, in exchange for transferring products to our customers and is recognized when or as performance obligations under the terms of contracts with our customers are satisfied. ASC 606 prescribes a five-step model for recognizing revenue from contracts with customers: (i) identify contract(s) with the customer; (ii) identify the separate performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the separate performance obligations in the contract; and (v) recognize revenue when (or as) each performance obligation is satisfied.

The Company accepts returns in accordance with its product warranty policy, as in effect from time to time.

Cost of revenues

Cost of revenues:

Cost of revenues consists primarily of direct and indirect costs related to the manufacturing of LIBERTY^® Endovascular Robotic Systems for commercial sale, including third-party manufacturing costs, freight, storage costs, royalties, and inventory write-downs.

Fair value of financial instruments

Fair value of financial instruments:

The carrying values of cash and cash equivalents, other receivable and accounts payable and accrued liabilities approximate their fair value due to the short-term maturity of these instruments.

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.

The following tables summarizes the Company’s financial assets subject to fair value measurement and the level of inputs used in such measurements as of March 31, 2026 and December 31, 2025:

	Total		Level 1		Level 2		Level 3
	As of March 31, 2026
	Total		Level 1		Level 2		Level 3

Marketable securities:
Money market mutual funds	$	68,843	$	68,843	$	-	$	-
Marketable securities	$	68,843	$	68,843	$	-	$	-

	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	$	-	$	-

The Company’s financial assets are measured at fair value on a recurring basis by level within the fair value hierarchy. The Company’s 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 March 31, 2026 and December 31, 2025.

Allowance for credit losses

Allowance for credit losses:

The Company maintains an allowance for credit losses resulting from the inability of its customers to make required payments. In determining the amount of the allowance for credit losses, the Company considers historical loss data, customer specific information, current market conditions and reasonable and supportable forecasts of future economic conditions to inform adjustments to historical loss data.

Share-based compensation

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 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.

Recent Accounting Pronouncements:

Recent Accounting Pronouncements:

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.

In July 2025 the FASB issued ASU No. 2025-05 – Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets, which provides a practical expedient for estimating expected credit losses on current accounts receivable and current contract assets arising from transactions accounted for under Topic 606 – Revenue from Contracts with Customers. Under this practical expedient, entities may assume that current conditions as of the balance sheet date do not change for the remaining life of the asset. The ASU is effective for financial statements issued for fiscal years beginning after December 15, 2025. Early adoption is permitted. The Company is currently evaluating the impact of adopting this ASU on its consolidated financial statements and disclosures.

In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements (“ASU 2025-11”). ASU 2025-11 clarifies the applicability of the interim reporting guidance, the types of interim reporting, and the form and content of interim financial statements in accordance with GAAP. The ASU is not intended to change the fundamental nature of interim reporting or expand or reduce current interim disclosure requirements but rather provide clarity and improve navigability of the existing interim reporting requirements. This guidance is effective for interim reporting periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. We are evaluating the impact of this guidance on our interim disclosures.

- Definition

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Cover - $ / shares	3 Months Ended
Cover - $ / shares	Mar. 31, 2026	May 13, 2026
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2026
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2026
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
Trading Symbol	MBOT
Security Exchange Name	NASDAQ
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 Common Stock, Shares Outstanding		67,164,801
Entity Listing, Par Value Per Share	$ 0.01

COMMITMENTS AND CONTINGENCIES

3 Months Ended

Mar. 31, 2026

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 3 - COMMITMENTS AND CONTINGENCIES

A. Government grants:

Microbot Israel has received grants from the IIA for participation in research and development since 2013 through March 31, 2026 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), which was approved by the IIA on July 15, 2025 to further finance the development of the manufacturing process of the LIBERTY^® Endovascular Robotic 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 March 31, 2026, 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 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 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 LIBERTY^® Endovascular Robotic 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 LIBERTY^® Endovascular Robotic System.

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 Note 4C and Note 7.

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 4A and 4D.

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).

F. 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.

G. 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 (MCAD) and Equal Employment Opportunity Commission (EEOC), alleging discrimination and retaliation. On January 16, 2026, the Company filed a position statement responding to the same and challenging the merits of the charge in total. On March 6, 2026 the former employee filed a rebuttal to same. On May 4, 2026, the MCAD/EEOC dismissed the charge based on the former employee’s notification of intent to file a private right of action in civil court. Based on its initial assessment, the Company believes the allegations lack merit.

H. Accrued bonuses

As of March 31, 2026, the Company recorded accrued bonuses to the CEO, executives and employees, in the aggregate amount of $357.

Interim Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Current assets:
Cash and cash equivalents	$ 3,657	$ 3,912
Marketable securities	68,843	74,680
Restricted cash	200	2
Restricted deposit	806
Accounts receivable	105
Inventory	2,257	584
Prepaid expenses and other current assets	660	644
Total current assets	76,528	79,822
Long-term assets:
Restricted cash	60	59
Long-term deposit	420	737
Property and equipment, net	188	93
Operating right-of-use assets	870	833
Total assets	78,066	81,544
Current liabilities:
Accounts payable	1,085	511
Lease liabilities	324	296
Accrued liabilities	1,978	2,614
Total current liabilities	3,387	3,421
Non-current liabilities:
Long-term lease liabilities, net of current portion	574	569
Total liabilities	3,961	3,990
Shareholders’ equity:
Common stock; $0.01 par value; 120,000,000 shares authorized as of March 31, 2026 and December 31, 2025; 67,158,044 shares issued and outstanding as of March 31, 2026 and December 31, 2025	672	672
Additional paid-in capital	181,190	180,968
Accumulated deficit	(107,757)	(104,086)
Total shareholders’ equity	74,105	77,554
Total liabilities and shareholders’ equity	$ 78,066	$ 81,544

Interim Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Income Statement [Abstract]
Revenues	$ 105
Cost of revenues	(103)
Gross profit	2
Research and development, net	(1,293)	(1,459)
Sales, general and administrative	(3,029)	(1,562)
Operating loss	(4,320)	(3,021)
Other income (see Note 3F)		316
Financing income, net	649	104
Net loss	$ (3,671)	$ (2,601)
Basic net loss per share	$ (0.05)	$ (0.08)
Diluted net loss per share	$ (0.05)	$ (0.08)
Basic weighted average common shares outstanding	67,158,044	31,085,606
Diluted weighted average common shares outstanding	67,158,044	31,085,606

SHARE CAPITAL

3 Months Ended

Mar. 31, 2026

Equity [Abstract]

SHARE CAPITAL

NOTE 4 - SHARE CAPITAL

A. 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.

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 $2.66 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 4E.

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 $2.66 per share, each of which was issued on February 11, 2025, became immediately exercisable until their two year anniversary.

B. Equity Classification:

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

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.

C. 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. 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. Refer to Note 7.

D. 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 3D, 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.

E. 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.

F. 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 March 31, 2026. 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 3D, 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.

G. Employee Stock Option Grants and Exercises:

During the year ended December 31, 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.

	●	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.
	●	The Company granted the CEO, other executives and certain employees, and certain board members 228,000, 483,875 and 70,000 options, respectively.
	●	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 option grants.

During the three months ended March 31, 2026, the Company granted the CEO and executives 480,000 and 315,000 options, respectively.

H. Warrants:

The remaining outstanding warrants and terms as of March 31, 2026 and December 31, 2025 are as follows:

SCHEDULE OF WARRANTS OUTSTANDING

Issuance date	Outstanding and exercisable as of March 31, 2026		Outstanding and exercisable as of December 31, 2025		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 to underwriters January 2024		84,284		84,284	$	2.03	July 3, 2029
Warrant to underwriters June 2024		28,102		28,102	$	1.88	June 3, 2026
Warrant to underwriters January 2025		71,750		71,750	$	2.19	January 7, 2027
Warrant to underwriters January 2025		189,428		189,428	$	2.84	January 10, 2027
Warrant to underwriters January 2025		30,526		30,526	$	1.88	July 8, 2030
Warrant to underwriters February 2025		109,478		109,478	$	2.66	June 10, 2027
Warrant to underwriters September 2025		10,362		10,362	$	1.88	March 16, 2028
Warrant to underwriters September 2025		31,429		31,429	$	2.19	March 16, 2028
Warrant to underwriters September 2025		138,906		138,906	$	2.62	March 16, 2028
Warrant to underwriters September 2025		422,535		422,535	$	2.66	March 16, 2028
Warrant to underwriters September 2025		30,000		30,000	$	2.62	March 29, 2028
Warrant to underwriters September 2025		53,758		53,758	$	1,88	March 16, 2031
Warrant to underwriters September 2025		146,306		146,306	$	1.88	September 16, 2027
Warrant to underwriters September 2025		368,572		368,572	$	2.19	September 16, 2027
Warrant to underwriters September 2025		143,723		143,723	$	2.63	September 16, 2027
Warrant to underwriters September 2025		187,794		187,794	$	2.66	September 16, 2027
Warrant series J September 2025		12,064,627		12,064,627	$	4.50	March 16, 2028
Warrant series J September 2025		600,000		600,000	$	4.50	March 29, 2028
Warrant series J October 2025		1,324,488		1,324,488	$	4.50	April 6, 2028
Warrant to underwriters October 2025		66,224		66,224	$	2.63	April 6, 2028
		16,312,990		16,312,990

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 20
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
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-URI https://asc.fasb.org/1943274/2147479951/505-20-S50-1

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 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478448/946-505-50-6

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480237/815-40-50-6

Reference 31: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 32: 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 33: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 34: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Section 50
-Paragraph 14
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 35: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-16

+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The significant accounting policies followed in the preparation of these unaudited interim condensed consolidated financial statements are identical to those applied in the preparation of the Company’s latest annual audited financial statements, except if noted below.

Basis of presentation:

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

Use of estimates:

Revenues:

Revenue is derived from the sale of the LIBERTY^® Endovascular Robotic Systems.

The Company accepts returns in accordance with its product warranty policy, as in effect from time to time.

Cost of revenues:

Fair value of financial instruments:

The carrying values of cash and cash equivalents, other receivable and accounts payable and accrued liabilities approximate their fair value due to the short-term maturity of these 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.

The following tables summarizes the Company’s financial assets subject to fair value measurement and the level of inputs used in such measurements as of March 31, 2026 and December 31, 2025:

	Total		Level 1		Level 2		Level 3
	As of March 31, 2026
	Total		Level 1		Level 2		Level 3

Marketable securities:
Money market mutual funds	$	68,843	$	68,843	$	-	$	-
Marketable securities	$	68,843	$	68,843	$	-	$	-

	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	$	-	$	-

Allowance for credit losses:

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.

Recent Accounting Pronouncements:

Interim Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Operating activities:
Net loss	$ (3,671)	$ (2,601)
Adjustments to reconcile net loss to net cash flows used in operating activities:
Depreciation of property and equipment	12	15
Interest income and unrealized gains from marketable securities	(222)
Share-based compensation	222	256
Changes in assets and liabilities:
Accounts receivable	(105)
Inventory	(1,673)
Prepaid expenses and other assets		73
Other payables and accrued liabilities	384	(617)
Net cash flows used in operating activities	(5,053)	(2,874)
Investing activities:
Purchases of property and equipment	(108)	(13)
Purchases of marketable securities	(441)	(28,118)
Proceeds from sales of a marketable securities	6,500	3,301
Increase in long-term deposit	(148)
Increase in restricted deposit	(806)
Net cash flows provided by (used in) investing activities	4,997	(24,830)
Financing activities:
Issuance of common stock and warrants, net of issuance costs		27,806
Net cash flows provided by financing activities		27,806
(Decrease) increase in cash, cash equivalents and restricted cash	(56)	102
Cash, cash equivalents and restricted cash at beginning of period	3,973	3,163
Cash, cash equivalents and restricted cash at end of period	3,917	3,265
Supplemental disclosure of non-cash investing and financing activities:
Right-of-use assets obtained in exchange for lease liabilities	101	47
Deferred issuance costs		30
Issuance costs not paid		$ 10

SHARE CAPITAL (Details Narrative)											1 Months Ended	3 Months Ended		12 Months Ended
SHARE CAPITAL (Details Narrative)	Oct. 06, 2025 shares	Sep. 29, 2025 shares	Sep. 16, 2025 shares	Sep. 14, 2025 $ / shares shares	Jun. 10, 2025 $ / shares shares	Feb. 09, 2025 USD ($) $ / shares shares	Jan. 07, 2025 USD ($) $ / shares shares	Jan. 06, 2025 USD ($) $ / shares shares	Jul. 01, 2024 USD ($)	Jun. 03, 2024 USD ($) $ / shares shares	Jan. 31, 2025 USD ($) shares	Mar. 31, 2026 USD ($) $ / shares shares	Mar. 31, 2025 shares	Dec. 31, 2025 USD ($) $ / shares shares	Dec. 31, 2025 $ / shares ₪ / shares shares	Jun. 09, 2025 shares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, par value \| $ / shares												$ 0.01		$ 0.01	$ 0.01
Common stock, shares authorized					120,000,000							120,000,000		120,000,000	120,000,000
Total authorized shares					121,000,000											61,000,000
Preferred stock, shares authorized					1,000,000
Proceeds from exercise of existing preferred investment options \| $														$ 29,286,000,000
Inducement transaction cost \| $												$ 2,472
Unpaid amount \| $												$ 101
2020 Omnibus Performance Award Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock capital shares reserved for future issuance														2,591,019	2,591,019
Wainwright [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issued shares														699,456
Chief Executive Officer [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options granted												480,000		228,000
Other Executives andCertain Employees [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options granted														483,875
Certain Board Members [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options granted														70,000
Former Advisor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options exercised, consideration \| $														$ 1
Options exercised														47,218
Options, exercise price \| ₪ / shares															$ 0.01
Executives [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options granted												315,000
Performance Shares [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options granted														132,500
Options vested														35,625
Options forfeited														96,875
Series E, G, H, I and Series F Preferred Investment Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options exercised, consideration \| $														$ 33,855,000
Options outstanding														18,613,585	18,613,585
Private Placement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Placement agent cash fees \| $														$ 2,370,000
Options granted														930,680
Proceeds from options \| $														$ 895,000
Options exercised														374,167
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issued shares													13,891,840
Options to purchase common stock													842,606
Common Stock [Member] \| Private Placement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Gross proceeds from offering \| $						$ 13,000,000	$ 8,600,000	$ 7,000,000		$ 2,350,000
Offering expense \| $						$ 1,175,000	$ 818,000	$ 690,000		$ 328,000
Common Stock [Member] \| Series F Preferred Investment Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issued shares										3,133,338
Share price \| $ / shares										$ 1.50
Common Stock [Member] \| Series G Preferred Investment Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issued shares								8,000,002
Share price \| $ / shares								$ 1.75
Common Stock [Member] \| Series H Preferred Investment Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issued shares							7,577,100
Share price \| $ / shares							$ 2.10
Common Stock [Member] \| Series I Preferred Investment Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issued shares					12,206,578	12,206,578
Share price \| $ / shares					$ 2.13	$ 2.13
Common Stock [Member] \| Placement Agent Preferred Investment Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issued shares					305,164
Share price \| $ / shares					$ 2.66
Securities Purchase Agreement [Member] \| Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issued shares						6,103,289	3,788,550	4,000,001		1,566,669
Common stock, par value \| $ / shares						$ 0.01	$ 0.01	$ 0.01		$ 0.01
Share price \| $ / shares						$ 2.13	$ 2.27	$ 1.75		$ 1.50
H.C. Wainwright & Co. LLC [Member] \| Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issued shares						305,164	189,428	200,000		78,333
Share price \| $ / shares						$ 2.66	$ 2.8375	$ 2.1875		$ 1.875
At-the-Market Offering Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other offering expenses \| $											$ 65,000
At-the-Market Offering Agreement [Member] \| Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issued shares											842,606
Common stock, issuance and sale value \| $									$ 4,820,000
Total gross proceeds \| $											$ 1,062,000
The Letter Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options to purchase common stock				13,989,115
The Letter Agreement [Member] \| Preferred Investment Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issued shares			12,064,627
The Letter Agreement [Member] \| Preferred Investment Options [Member] \| Second Closing [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issued shares		600,000
The Letter Agreement [Member] \| Preferred Investment Options [Member] \| Third Closing [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issued shares	1,324,488
The Letter Agreement [Member] \| Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price per share \| $ / shares				$ 1.50
The Letter Agreement [Member] \| Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price per share \| $ / shares				$ 2.13
The Letter Agreement [Member] \| Series F Preferred Investment Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options to purchase common stock				207,224
Share price per share \| $ / shares				$ 1.50
The Letter Agreement [Member] \| Series G Preferred Investment Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options to purchase common stock				628,571
Share price per share \| $ / shares				$ 1.75
The Letter Agreement [Member] \| Series H Preferred Investment Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options to purchase common stock				4,702,612
Share price per share \| $ / shares				$ 2.10
The Letter Agreement [Member] \| Series I Preferred Investment Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options to purchase common stock				8,450,708
Share price per share \| $ / shares				$ 2.13
The Letter Agreement [Member] \| Series J Preferred Investment Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options to purchase common stock				13,989,115
Share price per share \| $ / shares				$ 4.50

SCHEDULE OF SIGNIFICANT EXPENSE CATEGORIES BY SEGMENT (Details) - USD ($)
$ in Thousands

3 Months Ended

Mar. 31, 2026

Mar. 31, 2025

Segment Reporting [Abstract]

Revenues

$ 105

Cost of revenues

(103)

Payroll and payroll related

(2,816)

(1,548)

Materials and subcontractors

(78)

(278)

Share-based compensation

(222)

(256)

Other segment items

^[1]

(557)

(519)

Net loss

$ (3,671)

$ (2,601)

[1]

Other segment items included within net loss include professional services, patents, overhead and depreciation, travel expenses, insurance 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.

- Definition

The aggregate cost of goods produced and sold and services rendered during the reporting period.

+ References

+ Details

- Definition

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

+ References

+ Details

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-40

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-42

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-41

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (ee)
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 22
-Subparagraph (b)
-Publisher FASB
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (a)
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Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
-SubTopic 40
-Name Accounting Standards Codification
-Section 55
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476153/220-40-55-4

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
-SubTopic 40
-Name Accounting Standards Codification
-Section 55
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476153/220-40-55-14

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 1
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
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-Section S99
-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479941/924-10-S99-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-5

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-4

+ Details

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

Common Stock [Member]

Additional Paid-in Capital [Member]

Retained Earnings [Member]

Total

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

^[1]

$ 139

25,778

25,917

Issuance of common stock and warrants, net, shares

13,891,840

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

^[2]

$ 8

989

997

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

842,606

Issuance of common stock upon exercise of warrants, net

^[3]

$ 6

846

852

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

610,517

Share-based compensation

256

Net loss

(2,601)

Balance at Mar. 31, 2025

$ 348

122,148

(93,545)

28,951

Balance, shares at Mar. 31, 2025

34,744,476

Balance at Dec. 31, 2024

$ 195

94,279

(90,944)

3,530

Balance, shares at Dec. 31, 2024

19,399,513

Balance at Dec. 31, 2025

$ 672

180,968

(104,086)

77,554

Balance, shares at Dec. 31, 2025

67,158,044

Share-based compensation

222

Net loss

(3,671)

Balance at Mar. 31, 2026

$ 672

$ 181,190

$ (107,757)

$ 74,105

Balance, shares at Mar. 31, 2026

67,158,044

[1]	Net of issuance costs in the amount of $2,683, of which $10 had not been paid as of March 31, 2025.
[2]	Net of issuance costs in the amount of $65.
[3]	Net of issuance costs in the amount of $64.

SCHEDULE OF WEIGHTED-AVERAGE LEASE TERMS AND DISCOUNT RATES (Details)	Mar. 31, 2026
Leases
Operating leases weighted average remaining lease term (in years)	3 years 4 months 2 days
Operating leases weighted average discount rate	8.03%

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - USD ($) $ in Thousands			1 Months Ended
	May 15, 2026	Apr. 10, 2026	Apr. 30, 2026
Subsequent Event [Line Items]
Share based compensation granted			60,000
Share based compensation employees			272,500
At-The-Market Offering Program [Member]
Subsequent Event [Line Items]
Common stock, issuance and sale value		$ 39,231
Numbe rof shares issued	6,757
Numbe rof shares issued	$ 17
Offering expenses	$ 1

SCHEDULE OF FUTURE MINIMUM LEASE OBLIGATIONS (Details) $ in Thousands	Mar. 31, 2026 USD ($)
Leases
2026	$ 259
2027	300
2028	267
2029	197
Total future lease payments	1,023
Less imputed interest	(125)
Total lease liabilities	$ 898

GENERAL (Details Narrative) $ in Thousands	Mar. 31, 2026 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash equivalents and marketable securities	$ 72,500

Interim Condensed Consolidated Statements of Shareholders' Equity (Unaudited) (Parenthetical) $ in Thousands	3 Months Ended
	Mar. 31, 2025 USD ($)
Subsidiary, Sale of Stock [Line Items]
Common stock and warrants issuance costs	$ 2,683
Stock issuance cost not paid	10
At-The-Market Offering Program [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock and warrants issuance costs	65
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock and warrants issuance costs	$ 64

SCHEDULE OF FINANCIAL ASSETS SUBJECT TO FAIR VALUE MEASUREMENT (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Impairment Effects on Earnings Per Share [Line Items]
Marketable securities	$ 68,843	$ 74,680
Fair Value, Inputs, Level 1 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Marketable securities	68,843	74,680
Fair Value, Inputs, Level 2 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Marketable securities
Fair Value, Inputs, Level 3 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Marketable securities
Money Market Funds [Member]
Impairment Effects on Earnings Per Share [Line Items]
Marketable securities	68,843	74,680
Money Market Funds [Member] \| Fair Value, Inputs, Level 1 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Marketable securities	68,843	74,680
Money Market Funds [Member] \| Fair Value, Inputs, Level 2 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Marketable securities
Money Market Funds [Member] \| Fair Value, Inputs, Level 3 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Marketable securities

LEASES (Details Narrative) - USD ($) $ in Thousands	1 Months Ended		3 Months Ended
LEASES (Details Narrative) - USD ($) $ in Thousands	Jul. 31, 2025	Mar. 31, 2025	Mar. 31, 2026	Mar. 31, 2025
Leases
Finance lease principal payments	$ 19	$ 2
Bank guarantee issued amount	$ 54
lease cost			$ 35
Cash paid under operating lease agreements			100
Right-of-use assets			$ 101	$ 47

Interim Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2026	Dec. 31, 2025
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	120,000,000	120,000,000
Common stock, shares issued	67,158,044	67,158,044
Common stock, shares outstanding	67,158,044	67,158,044

SEGMENT REPORTING (Details Narrative)	3 Months Ended
SEGMENT REPORTING (Details Narrative)	Mar. 31, 2026 Segment
Segment Reporting [Abstract]
Number of operating segments	1
Number of reportable segments	1