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S-1 MICROBOT MEDICAL INC. DE 94-3078125 288 Grove Street Suite 388 Braintree MA 02184 (781) 875-3605 Harel Gadot 288 Grove Street Suite 388 Braintree MA 02184 (781) 875-3605 Non-accelerated Filer true false

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NOTE 1 – GENERAL A. Description of business: Microbot Medical Inc. (the “Company”) is a preclinical 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 micro-robotic technologies with the goal of redefining surgical robotics while improving surgical outcomes for patients. The Company incorporated on August 2, 1988 in the State of Delaware under the name Cellular Transplants, Inc. The original Certificate of Incorporation was restated on February 14, 1992 to change the name of the Company to Cyto Therapeutics, Inc. On May 24, 2000, the Certificate of Incorporation as restated was further amended to change the name of the Company to StemCells, Inc. On November 28, 2016, the Company consummated a transaction pursuant to an Agreement and Plan of Merger, dated August 15, 2016, with Microbot Medical Ltd., a private medical device company organized under the laws of the State of Israel (“Microbot Israel”). On the same day and in connection with the Merger, the Company changed its name from StemCells, Inc. to Microbot Medical Inc. On November 29, 2016, the Company’s common stock began trading on the Nasdaq Capital Market under the symbol “MBOT”. The Company and its subsidiary are sometimes collectively referred to as the “Company” as the context may require. B. Risk Factors: Going Concern To date, the Company has not generated revenues from its operations. As of December 31, 2023, the Company had cash equivalents and marketable securities balance of approximately $6,385, excluding restricted cash. Due to continuing research and development activities, the Company expects to continue to incur additional losses for the foreseeable future. The Company implemented a cost reduction program in May 2023, and consummated capital raises in May and June 2023 and in January 2024. 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. 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. Accordingly, these conditions raise substantial doubt about the Company’s ability to continue as a going concern. MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) B. Risk Factors: War in Israel On October 7, 2023, the State of Israel, where the Company’s operations are primarily based, suffered a surprise attack by hostile forces from Gaza, which led to the declaration by Israel of the “Iron Swords” military operation. This military operation and related activities are on-going as of the issuance date of these financial statements. The Company has considered various ongoing risks relating to the military operation and related matters, including: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">That some of the Company’s Israeli subcontractors, vendors, suppliers and other companies in which the Company relies, are currently only partially active, as instructed by the relevant authorities; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> A slowdown in the number of international flights in and out of Israel.</td></tr> </table> The Company is closely monitoring how the military operation and related activities could adversely affect its anticipated milestones and its Israel-based activities to support future clinical and regulatory milestones, including the Company’s ability to import materials that are required to construct the Company’s devices and to ship them outside of Israel. As of the issuance date of these financial statements, the Company has determined that there have not been any materially adverse effects on its business or operations, but it continues to monitor the situation, as any future escalation or change could result in a material adverse effect on the ability of the Company’s Israeli office to support the Company’s clinical and regulatory activities. The Company does not have any specific contingency plans in the event of any such escalation or change.

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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: 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. 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 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. Reclassification of prior year disclosures: Certain prior year amounts have been reclassified for consistency with the current year disclosures. These reclassifications had no effect on the reported consolidated balance sheets, the related consolidated statements of comprehensive loss, shareholders’ equity and cash flows. F. Acquisitions of assets: The Company evaluates acquisitions of assets and other similar transactions to assess whether or not the transaction should be accounted for as a business combination or asset acquisition by first applying a screen test to determine if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. If the screen is met, the transaction is accounted for as an asset acquisition. If the screen is not met, further determination is required as to whether or not the Company has acquired inputs and processes that have the ability to create outputs which would meet the definition of a business. Significant judgment is required in the application of the screen test to determine whether an acquisition is accounted for as business combination or an acquisition of assets. G. 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. H. Restricted cash: Restricted cash of $49 as of December 31, 2023, serves as collateral for the Company’s lease agreement, and $77 as of December 31, 2022, serves as collateral for lease agreements and credit cards. I. Fair value of financial instruments: The carrying values of cash and cash equivalents, other receivable and other accounts payable and accrued liabilities approximate their 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. J. 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 K. 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: SCHEDULE OF ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Research equipment and software</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ResearchEquipmentAndSoftwareMember__srt--RangeAxis__srt--MinimumMember_zcmyORquJkF5" title="Property, plant and equipment, useful life">25-<span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ResearchEquipmentAndSoftwareMember__srt--RangeAxis__srt--MaximumMember_zdvQLwKujjqa" title="Property, plant and equipment, useful life">33</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 70%; text-align: left">Furniture and office equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: center"> </td><td style="width: 26%; text-align: center"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_zA4B4wJXhssa" title="Property, plant and equipment, useful life">7</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Leasehold improvements</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zj9KnO4H3aL9" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2024%23UsefulLifeTermOfLeaseMember">Over the lease period</td><td style="text-align: left"> </td></tr> </table> 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, 2023, and 2022, no impairment charge has been recorded. L. 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. M. 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 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. N. 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 have been excluded from the calculation of the diluted loss per share for the years ended December 31, 2023 and December 31, 2022, 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. O. General and administrative expenses, net: General and administrative expenses are charged to the statement of comprehensive loss as incurred. Insurance loss recoveries are recognized when the amount is determinable and approved by the insurance company and applied as a deduction from general and administrative expenses. General and administrative expenses, net, for the years ended December 31, 2023 and 2022, were offset by insurance loss recoveries in the amounts of approximately $281 and $156, respectively. P. 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 2V below. 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 Q. 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 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. The expected stock option term is calculated for stock options granted using the “simplified” method. 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. R. 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, 2023, and 2022, the Company had a full valuation allowance against deferred tax assets. 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 S. Marketable securities: The Company invests in various debt securities and an equity security. Debt securities consist of U.S. treasury securities. Equity security consist of a mutual fund. The Company records these investments in the consolidated balance sheet at fair value. For all of the Company’s debt securities, the Company elected the fair value option and thus all unrealized gains or losses for these securities are reflected in the statements of comprehensive loss as financial income or expenses, as appropriate. 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. T. 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 effect of short-term leases on the Company’s ROU assets and lease liabilities was not material. 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 U. 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. Refer to Note 16C below. 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. Refer to Note 2O above and Note 16C below. V. 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, 2023 and 2022, include participation in research and development expenses in the amount of approximately $279 and $0, respectively. W. Recently issued accounting pronouncements: From time to time, new accounting pronouncements are issued by FASB, or other standard-setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption.

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: 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.

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

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. Reclassification of prior year disclosures: Certain prior year amounts have been reclassified for consistency with the current year disclosures. These reclassifications had no effect on the reported consolidated balance sheets, the related consolidated statements of comprehensive loss, shareholders’ equity and cash flows.

F. Acquisitions of assets: The Company evaluates acquisitions of assets and other similar transactions to assess whether or not the transaction should be accounted for as a business combination or asset acquisition by first applying a screen test to determine if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. If the screen is met, the transaction is accounted for as an asset acquisition. If the screen is not met, further determination is required as to whether or not the Company has acquired inputs and processes that have the ability to create outputs which would meet the definition of a business. Significant judgment is required in the application of the screen test to determine whether an acquisition is accounted for as business combination or an acquisition of assets.

G. 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.

H. Restricted cash: Restricted cash of $49 as of December 31, 2023, serves as collateral for the Company’s lease agreement, and $77 as of December 31, 2022, serves as collateral for lease agreements and credit cards.

I. Fair value of financial instruments: The carrying values of cash and cash equivalents, other receivable and other accounts payable and accrued liabilities approximate their 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.

J. 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

K. 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: SCHEDULE OF ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Research equipment and software</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ResearchEquipmentAndSoftwareMember__srt--RangeAxis__srt--MinimumMember_zcmyORquJkF5" title="Property, plant and equipment, useful life">25-<span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ResearchEquipmentAndSoftwareMember__srt--RangeAxis__srt--MaximumMember_zdvQLwKujjqa" title="Property, plant and equipment, useful life">33</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 70%; text-align: left">Furniture and office equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: center"> </td><td style="width: 26%; text-align: center"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_zA4B4wJXhssa" title="Property, plant and equipment, useful life">7</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Leasehold improvements</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zj9KnO4H3aL9" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2024%23UsefulLifeTermOfLeaseMember">Over the lease period</td><td style="text-align: left"> </td></tr> </table> 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, 2023, and 2022, no impairment charge has been recorded.

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: SCHEDULE OF ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Research equipment and software</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ResearchEquipmentAndSoftwareMember__srt--RangeAxis__srt--MinimumMember_zcmyORquJkF5" title="Property, plant and equipment, useful life">25-<span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ResearchEquipmentAndSoftwareMember__srt--RangeAxis__srt--MaximumMember_zdvQLwKujjqa" title="Property, plant and equipment, useful life">33</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 70%; text-align: left">Furniture and office equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: center"> </td><td style="width: 26%; text-align: center"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_zA4B4wJXhssa" title="Property, plant and equipment, useful life">7</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Leasehold improvements</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zj9KnO4H3aL9" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2024%23UsefulLifeTermOfLeaseMember">Over the lease period</td><td style="text-align: left"> </td></tr> </table>

P25Y

P33Y

P7Y

L. 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.

M. 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 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.

N. 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 have been excluded from the calculation of the diluted loss per share for the years ended December 31, 2023 and December 31, 2022, 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.

O. General and administrative expenses, net: General and administrative expenses are charged to the statement of comprehensive loss as incurred. Insurance loss recoveries are recognized when the amount is determinable and approved by the insurance company and applied as a deduction from general and administrative expenses. General and administrative expenses, net, for the years ended December 31, 2023 and 2022, were offset by insurance loss recoveries in the amounts of approximately $281 and $156, respectively.

281000

156000

P. 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 2V below. 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

Q. 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 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. The expected stock option term is calculated for stock options granted using the “simplified” method. 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.

R. 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, 2023, and 2022, the Company had a full valuation allowance against deferred tax assets. 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

S. Marketable securities: The Company invests in various debt securities and an equity security. Debt securities consist of U.S. treasury securities. Equity security consist of a mutual fund. The Company records these investments in the consolidated balance sheet at fair value. For all of the Company’s debt securities, the Company elected the fair value option and thus all unrealized gains or losses for these securities are reflected in the statements of comprehensive loss as financial income or expenses, as appropriate. 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.

T. 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 effect of short-term leases on the Company’s ROU assets and lease liabilities was not material. 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

U. 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. Refer to Note 16C below. 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. Refer to Note 2O above and Note 16C below.

V. 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, 2023 and 2022, include participation in research and development expenses in the amount of approximately $279 and $0, respectively.

279000 0

W. Recently issued accounting pronouncements: From time to time, new accounting pronouncements are issued by FASB, or other standard-setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption.

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, 2023 and 2022: SCHEDULE OF CASH AND CASH EQUIVALENTS AND MARKETABLE SECURITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20231231_zvsNOpGccVub" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20221231_zozoU6Ghyno4" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash and cash equivalents:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CashEquivalentsAtCarryingValue_iI_pn3n3_hus-gaap--CashAndCashEquivalentsAxis__us-gaap--CashMember_zr6EhhXLTDH3" style="vertical-align: bottom; background-color: White"> <td style="width: 60%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,468</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,195</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CashEquivalentsAtCarryingValue_iI_pn3n3_hus-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember_z2ttTLYe8p4f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">U.S. treasury securities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">1,247</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CashEquivalentsAtCarryingValue_iI_pn3n3_zXRCb9xPJLlk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total cash and cash equivalents</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,468</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,442</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Marketable securities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_hus-gaap--InvestmentTypeAxis__us-gaap--MoneyMarketFundsMember_zBF0hPrcaCJj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Money market mutual funds</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,420</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,999</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_hus-gaap--InvestmentTypeAxis__us-gaap--USTreasurySecuritiesMember_zG7kU4XDTmBl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">U.S. treasury securities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">2,497</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">3,761</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_zMQz7CNwz9Af" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total marketable securities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,917</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,760</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_zMzhNaJbGCF6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total cash, cash equivalents and marketable securities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,385</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,202</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The unrealized gains on our marketable securities were $59 and $12 for the years ended December 31, 2023 and 2022, respectively. Treasuries have contractual maturities of less than 12 months. MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data)

The following table sets forth our cash, cash equivalents and marketable securities as of December 31, 2023 and 2022: SCHEDULE OF CASH AND CASH EQUIVALENTS AND MARKETABLE SECURITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20231231_zvsNOpGccVub" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20221231_zozoU6Ghyno4" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash and cash equivalents:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CashEquivalentsAtCarryingValue_iI_pn3n3_hus-gaap--CashAndCashEquivalentsAxis__us-gaap--CashMember_zr6EhhXLTDH3" style="vertical-align: bottom; background-color: White"> <td style="width: 60%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,468</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,195</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CashEquivalentsAtCarryingValue_iI_pn3n3_hus-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember_z2ttTLYe8p4f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">U.S. treasury securities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">1,247</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CashEquivalentsAtCarryingValue_iI_pn3n3_zXRCb9xPJLlk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total cash and cash equivalents</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,468</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,442</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Marketable securities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_hus-gaap--InvestmentTypeAxis__us-gaap--MoneyMarketFundsMember_zBF0hPrcaCJj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Money market mutual funds</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,420</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,999</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_hus-gaap--InvestmentTypeAxis__us-gaap--USTreasurySecuritiesMember_zG7kU4XDTmBl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">U.S. treasury securities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">2,497</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">3,761</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--MarketableSecuritiesCurrent_iI_pn3n3_zMQz7CNwz9Af" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total marketable securities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,917</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,760</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_zMzhNaJbGCF6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total cash, cash equivalents and marketable securities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,385</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,202</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2468000

1195000

1247000

2468000

2442000

1420000

1999000

2497000

3761000

3917000

5760000

6385000

8202000

59000

12000

NOTE 4 - FAIR VALUE MEASUREMENTS <p id="xdx_891_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zW5HHPTVEamg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">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, 2023 and 2022: SCHEDULE OF FAIR VALUE MEASUREMENT INPUTS AND VALUATION TECHNIQUES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">As of December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Marketable securities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">U.S. treasury securities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zgq3eEnImaRh" style="width: 11%; text-align: right" title="Assets, fair value">2,497</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zhw2ePIZ6dOb" style="width: 11%; text-align: right" title="Assets, fair value">2,497</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zYllEluJQxWg" style="width: 11%; text-align: right" title="Assets, fair value">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zgncApbRhp63" style="width: 11%; text-align: right" title="Assets, fair value">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Money market mutual funds</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_z2Agq8qjLgJ1" style="border-bottom: black 1pt solid; text-align: right" title="Assets, fair value">1,420</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zqSrz62LmLC6" style="border-bottom: black 1pt solid; text-align: right" title="Assets, fair value">1,420</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zaKt8qjCiLue" style="border-bottom: black 1pt solid; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zvY8difWdap2" style="border-bottom: black 1pt solid; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zRlaUkNaJXFh" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">3,917</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zBWPlnin2Fc4" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">3,917</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_ztA08Uxk8Ki8" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zQeZiaPAtpqe" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">As of December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash equivalents:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left; padding-bottom: 2.5pt">U.S. treasury securities</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__us-gaap--CashEquivalentsMember_zlogcxiDGFO6" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Assets, fair value">1,247</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashEquivalentsMember_zQnd275F6kl2" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Assets, fair value">1,247</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashEquivalentsMember_zrRX8ZTFibVf" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Assets, fair value">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashEquivalentsMember_zuVTBddbXUA2" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Assets, fair value">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Marketable securities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">U.S. treasury securities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zvz6kdnJlkTf" style="text-align: right" title="Assets, fair value">3,761</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zEqNXwLhcnLh" style="text-align: right" title="Assets, fair value">3,761</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zd3ZC25wkA6" style="text-align: right" title="Assets, fair value">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zEBLohjAacIf" style="text-align: right" title="Assets, fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Money market mutual funds</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zNhYWCan4Wqe" style="border-bottom: black 1pt solid; text-align: right" title="Assets, fair value">1,999</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zojS5Vng6YCh" style="border-bottom: black 1pt solid; text-align: right" title="Assets, fair value">1,999</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zYE9V0wE3LF" style="border-bottom: black 1pt solid; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zqYxifnp8cqc" style="border-bottom: black 1pt solid; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zXGP08rcBTof" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">5,760</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zUECLwSPLlC2" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">5,760</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zBbFueueqqq1" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zbZ1sz6hPAv2" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 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, 2023 and 2022.

<p id="xdx_891_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zW5HHPTVEamg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">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, 2023 and 2022: SCHEDULE OF FAIR VALUE MEASUREMENT INPUTS AND VALUATION TECHNIQUES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">As of December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Marketable securities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">U.S. treasury securities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zgq3eEnImaRh" style="width: 11%; text-align: right" title="Assets, fair value">2,497</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zhw2ePIZ6dOb" style="width: 11%; text-align: right" title="Assets, fair value">2,497</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zYllEluJQxWg" style="width: 11%; text-align: right" title="Assets, fair value">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zgncApbRhp63" style="width: 11%; text-align: right" title="Assets, fair value">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Money market mutual funds</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_z2Agq8qjLgJ1" style="border-bottom: black 1pt solid; text-align: right" title="Assets, fair value">1,420</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zqSrz62LmLC6" style="border-bottom: black 1pt solid; text-align: right" title="Assets, fair value">1,420</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zaKt8qjCiLue" style="border-bottom: black 1pt solid; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zvY8difWdap2" style="border-bottom: black 1pt solid; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zRlaUkNaJXFh" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">3,917</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zBWPlnin2Fc4" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">3,917</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_ztA08Uxk8Ki8" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zQeZiaPAtpqe" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">As of December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash equivalents:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left; padding-bottom: 2.5pt">U.S. treasury securities</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__us-gaap--CashEquivalentsMember_zlogcxiDGFO6" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Assets, fair value">1,247</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashEquivalentsMember_zQnd275F6kl2" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Assets, fair value">1,247</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashEquivalentsMember_zrRX8ZTFibVf" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Assets, fair value">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashEquivalentsMember_zuVTBddbXUA2" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Assets, fair value">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Marketable securities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">U.S. treasury securities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zvz6kdnJlkTf" style="text-align: right" title="Assets, fair value">3,761</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zEqNXwLhcnLh" style="text-align: right" title="Assets, fair value">3,761</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zd3ZC25wkA6" style="text-align: right" title="Assets, fair value">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zEBLohjAacIf" style="text-align: right" title="Assets, fair value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Money market mutual funds</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zNhYWCan4Wqe" style="border-bottom: black 1pt solid; text-align: right" title="Assets, fair value">1,999</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zojS5Vng6YCh" style="border-bottom: black 1pt solid; text-align: right" title="Assets, fair value">1,999</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zYE9V0wE3LF" style="border-bottom: black 1pt solid; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zqYxifnp8cqc" style="border-bottom: black 1pt solid; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zXGP08rcBTof" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">5,760</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zUECLwSPLlC2" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">5,760</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zBbFueueqqq1" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20221231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zbZ1sz6hPAv2" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2497000

1420000

3917000

1247000

3761000

1999000

5760000

NOTE 5 – PREPAID EXPENSES AND OTHER CURRENT ASSETS SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_497_20231231_zwCBlLqqFZM8"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20221231_z8ISGZ1saQ32"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--GovernmentContractReceivable_iI_pn3n3_maOACzRgI_zVEerppCPv8h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Amounts due from government institutions</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">61</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">103</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PrepaidExpenseCurrent_iI_pn3n3_maOACzRgI_znHn2Mqanbnj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Prepaid expenses and other receivables</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"></td><td style="border-bottom: black 1pt solid; text-align: right">91</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"></td><td style="border-bottom: black 1pt solid; text-align: right">429</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iTI_pn3n3_mtOACzRgI_zqYZPrwYLH0k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total prepaid expenses and other current assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">152</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">532</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data)

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_497_20231231_zwCBlLqqFZM8"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20221231_z8ISGZ1saQ32"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--GovernmentContractReceivable_iI_pn3n3_maOACzRgI_zVEerppCPv8h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Amounts due from government institutions</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">61</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">103</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PrepaidExpenseCurrent_iI_pn3n3_maOACzRgI_znHn2Mqanbnj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Prepaid expenses and other receivables</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"></td><td style="border-bottom: black 1pt solid; text-align: right">91</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"></td><td style="border-bottom: black 1pt solid; text-align: right">429</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iTI_pn3n3_mtOACzRgI_zqYZPrwYLH0k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total prepaid expenses and other current assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">152</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">532</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

61000

103000

91000

429000

152000

532000

NOTE 6 - LEASES In November 2019, the Company signed an office space lease agreement for the period from November 2019 until October 2024. In addition, the Company received an option to extend the lease agreement for an additional 5 years. The monthly lease payments are approximately $16. To secure the lease payments the Company had issued a bank guarantee of $49 in favor of the facility’s lessor. Additionally, the Company entered into agreements for car leases. The following table presents the components of the Company’s lease cost and the classification of such costs in the Company’s consolidated statements of comprehensive loss for the years ended December 31, 2023 and 2022: SCHEDULE OF STATEMENTS OF COMPREHENSIVE LOSS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 89.5%; margin-left: 0.75in"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font-weight: bold">Component of Lease Cost</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid">Statements of Comprehensive Loss Line Item</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20230101__20231231_zgRJeQ0R2qob" style="border-bottom: black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20220101__20221231_ziEDO5VYuzye" style="border-bottom: black 1pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center">For the Years Ended December 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font-weight: bold">Component of Lease Cost</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Statements of Comprehensive Loss Line Item</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_409_eus-gaap--OperatingLeaseCost_pn3n3_hus-gaap--OtherComprehensiveIncomeLocationAxis__custom--ResearchAndDevelopmentNetMember_zC57LKKj8IOg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; width: 30%; text-align: left">Operating lease cost</td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="padding-bottom: 2.5pt; width: 30%; text-align: left">Research and development, net</td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 15%; text-align: right">279</td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 15%; text-align: right">300</td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td></tr> </table> Supplemental cash flow information related to operating leases was as follows: SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO OPERATING LEASES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 89.5%; margin-left: 0.75in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20230101__20231231_zTRAMD23uHX3" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20220101__20221231_zg2QR4dFGvp1" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeasePayments_pn3n3_zvKXVtV94jR7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Cash paid under operating lease agreements</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">283</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">344</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Undiscounted maturities of future operating lease payments as of December 31, 2023 are summarized as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 89.5%; margin-left: 0.75in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20231231_z6viRptlCYg" style="font-weight: bold; text-align: center">As of December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pn3n3_maLOLLPzDag_zL1K3P7906Ei" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">208</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_maLOLLPzDag_zSPkQ5obsjT8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pn3n3_maLOLLPzDag_zZkYkmQNCCI8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">2026</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">21</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pn3n3_mtLOLLPzDag_z2jKrAgOXpC5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total future lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">277</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pn3n3_di_zG3tGnEOpXoh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less imputed interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(47</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseLiability_iTI_pn3n3_zFwrshIbtEP4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">231</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The following table includes the weighted-average lease terms and discount rates for operating leases as of December 31, 2023 and 2022: SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 89.5%; margin-left: 0.75in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Operating leases weighted average remaining lease term (in years)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">0.8</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating leases weighted average discount rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20231231_zWL77X9x7KZ" style="text-align: right" title="Operating leases weighted average discount rate">7</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20221231_z9oxW0uXdIwc" style="text-align: right" title="Operating leases weighted average discount rate">9</td><td style="text-align: left">%</td></tr> </table> MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data)

P5Y

16000

49000

The following table presents the components of the Company’s lease cost and the classification of such costs in the Company’s consolidated statements of comprehensive loss for the years ended December 31, 2023 and 2022: SCHEDULE OF STATEMENTS OF COMPREHENSIVE LOSS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 89.5%; margin-left: 0.75in"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font-weight: bold">Component of Lease Cost</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid">Statements of Comprehensive Loss Line Item</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20230101__20231231_zgRJeQ0R2qob" style="border-bottom: black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20220101__20221231_ziEDO5VYuzye" style="border-bottom: black 1pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center">For the Years Ended December 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font-weight: bold">Component of Lease Cost</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Statements of Comprehensive Loss Line Item</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_409_eus-gaap--OperatingLeaseCost_pn3n3_hus-gaap--OtherComprehensiveIncomeLocationAxis__custom--ResearchAndDevelopmentNetMember_zC57LKKj8IOg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; width: 30%; text-align: left">Operating lease cost</td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="padding-bottom: 2.5pt; width: 30%; text-align: left">Research and development, net</td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 15%; text-align: right">279</td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 15%; text-align: right">300</td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td></tr> </table>

279000

300000

Supplemental cash flow information related to operating leases was as follows: SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO OPERATING LEASES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 89.5%; margin-left: 0.75in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20230101__20231231_zTRAMD23uHX3" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20220101__20221231_zg2QR4dFGvp1" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeasePayments_pn3n3_zvKXVtV94jR7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Cash paid under operating lease agreements</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">283</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">344</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

283000

344000

Undiscounted maturities of future operating lease payments as of December 31, 2023 are summarized as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 89.5%; margin-left: 0.75in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20231231_z6viRptlCYg" style="font-weight: bold; text-align: center">As of December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pn3n3_maLOLLPzDag_zL1K3P7906Ei" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">208</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_maLOLLPzDag_zSPkQ5obsjT8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pn3n3_maLOLLPzDag_zZkYkmQNCCI8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">2026</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">21</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pn3n3_mtLOLLPzDag_z2jKrAgOXpC5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total future lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">277</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pn3n3_di_zG3tGnEOpXoh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less imputed interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(47</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseLiability_iTI_pn3n3_zFwrshIbtEP4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">231</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

208000

48000

21000

277000

47000

231000

The following table includes the weighted-average lease terms and discount rates for operating leases as of December 31, 2023 and 2022: SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 89.5%; margin-left: 0.75in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Operating leases weighted average remaining lease term (in years)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">0.8</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating leases weighted average discount rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20231231_zWL77X9x7KZ" style="text-align: right" title="Operating leases weighted average discount rate">7</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20221231_z9oxW0uXdIwc" style="text-align: right" title="Operating leases weighted average discount rate">9</td><td style="text-align: left">%</td></tr> </table>

P0Y9M18D

P2Y

0.07

0.09

NOTE 7 - PROPERTY AND EQUIPMENT, NET SCHEDULE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20231231_z8ftCkLrPcub" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20221231_zvW5kjtDPnn4" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">As of December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Historical Cost:</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ResearchEquipmentAndSoftwareMember_zBr12oGvDEz7" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-left: 10pt">Research equipment and software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">177</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">143</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zMOQv3wvfmx8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Leasehold improvement</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">229</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">229</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_zLTwiC2QLj88" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Furniture and office equipment</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">233</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">236</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_zFdGZXC2YnQd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Cost</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">639</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">608</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Accumulated Depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ResearchEquipmentAndSoftwareMember_zlsxreTKmsA6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Research equipment and software</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">109</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zGKUsbsWZgN2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Leasehold improvement</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">181</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">135</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_z3lPEjSGSANl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Furniture and office equipment</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">203</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">189</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_pn3n3_zYHFbyzLix8e" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Accumulated Depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">493</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">387</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentNet_iI_pn3n3_zXziPpKGXTE9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Net book value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">146</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">221</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

SCHEDULE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20231231_z8ftCkLrPcub" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20221231_zvW5kjtDPnn4" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">As of December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Historical Cost:</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ResearchEquipmentAndSoftwareMember_zBr12oGvDEz7" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-left: 10pt">Research equipment and software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">177</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">143</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zMOQv3wvfmx8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Leasehold improvement</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">229</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">229</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_zLTwiC2QLj88" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Furniture and office equipment</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">233</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">236</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_zFdGZXC2YnQd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Cost</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">639</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">608</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Accumulated Depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ResearchEquipmentAndSoftwareMember_zlsxreTKmsA6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Research equipment and software</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">109</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zGKUsbsWZgN2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Leasehold improvement</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">181</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">135</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_z3lPEjSGSANl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Furniture and office equipment</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">203</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">189</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_pn3n3_zYHFbyzLix8e" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Accumulated Depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">493</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">387</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentNet_iI_pn3n3_zXziPpKGXTE9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Net book value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">146</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">221</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

177000

143000

229000

233000

236000

639000

608000

109000

63000

181000

135000

203000

189000

493000

387000

146000

221000

NOTE 8 - ACCRUED LIABILITIES SCHEDULE OF ACCRUED LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_496_20231231_zYbx1L4PGzxk"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20221231_zwfOmmvhiSqd"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_pn3n3_maALCzrnP_znmFlDbBkWmb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Employee-related liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">725</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,372</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pn3n3_maALCzrnP_z85MN3YLJ2q1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Other current liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">302</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">298</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedLiabilitiesCurrent_iTI_pn3n3_mtALCzrnP_zpPELCLWygSe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total Accrued Liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,027</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,670</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data)

SCHEDULE OF ACCRUED LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_496_20231231_zYbx1L4PGzxk"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20221231_zwfOmmvhiSqd"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_pn3n3_maALCzrnP_znmFlDbBkWmb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Employee-related liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">725</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,372</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pn3n3_maALCzrnP_z85MN3YLJ2q1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Other current liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">302</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">298</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedLiabilitiesCurrent_iTI_pn3n3_mtALCzrnP_zpPELCLWygSe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total Accrued Liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,027</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,670</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

725000

1372000

302000

298000

1027000

1670000

<p id="xdx_803_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zWfnj5NtNyk3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 49.65pt; text-align: justify; text-indent: -49.65pt">NOTE 9 - 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, 2023 totaling approximately $<span id="xdx_906_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_pn3n3_c20230101__20231231__us-gaap--AwardDateAxis__custom--TwoThousandThirteenToJuneThirtyTwoThousandTwentyTwoMember__dei--LegalEntityAxis__custom--IsraeliInnovationAuthorityMember_zum4AYwUaZf8">1,804. This amount includes amounts received in 2023 of approximately $304, which are a portion of an additional grant from the IIA in the amount of approximately NIS 1,620,000 (approximately $447) approved by the IIA on June 1, 2023, 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 CardioSert Ltd. (“CardioSert”) on January 4, 2018, Microbot Israel took over the liability to repay CardioSert’s IIA grants in the aggregate amount of approximately $<span id="xdx_906_ecustom--RepaymentOfGovernmentGrants_pn3n3_c20180104__20180104__dei--LegalEntityAxis__custom--IsraeliInnovationAuthorityMember__us-gaap--BusinessAcquisitionAxis__custom--CardioSertLtdMember_zUzKiZSmwA95" title="Repayment of government grants">530. 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 $<span id="xdx_900_ecustom--RepaymentOfGovernmentGrants_pn3n3_c20221006__20221006__dei--LegalEntityAxis__custom--IsraeliInnovationAuthorityMember__us-gaap--BusinessAcquisitionAxis__custom--NitiloopMember_zEnZCk0rtldl" title="Repayment of government grants">925. In relation to the IIA grants described above, the Company is obligated to pay royalties amounting to <span id="xdx_90E_ecustom--NetSalesRoyaltyPercentage_pid_dp_uPure_c20230101__20231231__dei--LegalEntityAxis__custom--IsraeliInnovationAuthorityMember__srt--RangeAxis__srt--MinimumMember_z6fcRjvCoEUk" title="Net sales royalty percenatge">3.0%-<span id="xdx_90D_ecustom--NetSalesRoyaltyPercentage_pid_dp_uPure_c20230101__20231231__dei--LegalEntityAxis__custom--IsraeliInnovationAuthorityMember__srt--RangeAxis__srt--MaximumMember_zucQoeskd0pd" title="Net sales royalty percenatge">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. On December 11, 2022, the Company received approval for a grant from the Ministry of Economy, in the amount of NIS 300,000 (approximately $83), for participation in expenses related to the LIBERTY® Endovascular Robotic Surgical System in the U.S. market. As of December 31, 2023, the Company received approximately $27 of such grant. In relation with 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 <span id="xdx_90E_ecustom--NetSalesRoyaltyPercentage_pid_dp_uPure_c20120601__20120630__dei--LegalEntityAxis__custom--TechnionResearchAndDevelopmentFoundationLimitedMember__srt--RangeAxis__srt--MinimumMember_zYDQRU8vtNP8">1.5%-<span id="xdx_909_ecustom--NetSalesRoyaltyPercentage_pid_dp_uPure_c20120601__20120630__dei--LegalEntityAxis__custom--TechnionResearchAndDevelopmentFoundationLimitedMember__srt--RangeAxis__srt--MaximumMember_zT0xBZMwMGxl">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. MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) NOTE 9 - COMMITMENTS AND CONTINGENCIES C. Agreement with CardioSert Ltd.: On January 4, 2018, Microbot Israel entered into an agreement with CardioSert (the “CardioSert Agreement”) to acquire certain of its patent-protected technology (the “Technology”). Pursuant to the CardioSert Agreement, Microbot Israel made aggregate payments of $<span id="xdx_902_eus-gaap--PaymentsToAcquireIntangibleAssets_pn3n3_c20180104__20180104__dei--LegalEntityAxis__custom--CardioSertLtdMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zI5v69h8yjfi" title="Payment to acquire intangible assets">300 in cash and <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20180104__20180104__dei--LegalEntityAxis__custom--CardioSertLtdMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_z60ejPE0SPFk" title="Number of common shares issued for acquisition">6,738 shares of common stock estimated at $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_pn3n3_c20180104__20180104__dei--LegalEntityAxis__custom--CardioSertLtdMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_z29jG2pL0RXg" title="Number of common shares issued for acquisition, value">74 to complete the acquisition. The CardioSert Agreement may be terminated by CardioSert in case the first commercial sale does not occur by the third anniversary of the date of signing of the CardioSert Agreement except if Microbot Israel has invested more than $<span id="xdx_900_eus-gaap--Investments_iI_pn3n3_c20180104__dei--LegalEntityAxis__custom--CardioSertLtdMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember__srt--RangeAxis__srt--MinimumMember_zZLvJynwZ0Qk" title="Investments">2,000 in certain development stages, or the first commercial sale does not occur within 50 months. As of December 31, 2023, the 50 months period has expired and CardioSert can buy-back the Technology at any time. In each of the above termination events, or in case of breach by Microbot Israel, CardioSert shall have the right to buy back the Technology from Microbot Israel for $<span id="xdx_904_ecustom--BuyBackAmountPerPatent_iI_pid_c20180104__dei--LegalEntityAxis__custom--CardioSertLtdMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_z02kHbB0jrd7">1.00 (dollar not in thousands), upon 60 days prior written notice, but only 1 year after such termination events. <span id="xdx_90F_ecustom--ConsultingFeeDescription_c20180104__20180104__dei--LegalEntityAxis__custom--CardioSertLtdMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zzXmrFayfWle">Additionally, the CardioSert Agreement may be terminated by either party upon breach of the other (subject to cure). Until May 2023, Microbot Israel paid CardioSert a monthly consultation fee of NIS <span id="xdx_90D_eus-gaap--ProfessionalFees_pn3n3_c20180104__20180104__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember__dei--LegalEntityAxis__custom--CardioSertLtdMember_zcl1ncBi8Hb2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">40,000 (or approximately US$<span id="xdx_900_ecustom--MonthlyConsultationFeeInUsd_c20180104__20180104__dei--LegalEntityAxis__custom--CardioSertLtdMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zTVthRXENX09" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11, based on an <span id="xdx_90C_ecustom--CurrencyExchangeRateDescription_c20180104__20180104__dei--LegalEntityAxis__custom--CardioSertLtdMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zhQOM40zvqq" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">exchange rate of NIS 3.7 to the dollar) covering up to 60 consulting hours per month, relating to the development of the Technology. As a result of its core-business focus program and its cost reduction plan enacted in May 2023, the Company has terminated the CardioSert Agreement effective as of August 17, 2023 and ceased its research and development and commercialization efforts for, and maintaining, the Technology, which subsequent to the balance sheet date resulted in CardioSert triggering its right to reacquire the Technology for nominal consideration. See Note 16E below. D. 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 $<span id="xdx_904_ecustom--OfferingCosts_iI_pn3n3_c20210610__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketOfferingAgreementMember__dei--LegalEntityAxis__custom--HCWainwrightAndCoLLCMember_z6fR3tURRgm" title="Offering costs">10,000 at market prices or as otherwise agreed with Wainwright. To date, we have not sold any shares of common stock pursuant to the ATM Agreement, and as of October 13, 2022, the Company suspended the ATM Agreement, which otherwise remains in full force and effect subject to reactivation. MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) NOTE 9 - COMMITMENTS AND CONTINGENCIES E. Engagement letters with H.C. Wainwright: In connection with registered direct and private placement offerings referred to in Note 10 below, the Company entered into engagement letters (the “Engagement Letters”) with Wainwright on October 3, 2022, on May 16, 2023 and on October 24, 2023, 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 a management fee equal to 1.0% of the gross proceeds received by the Company from such offerings, as well as other reimbursable expenses. <span id="xdx_904_eus-gaap--ClassOfWarrantOrRightReasonForIssuingToNonemployees_c20221003__20221003__dei--LegalEntityAxis__custom--HCWainwrightAndCoLLCMember_zWJAp4m7SN4b" title="Warrant issued, descriptions">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. F. 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 $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn3n3_c20221006__20221006__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketOfferingAgreementMember__dei--LegalEntityAxis__custom--HCWainwrightAndCoLLCMember_zEZ8Zz5a3Ogc" title="Stock issued during period, value, new issues">8,000, as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Royalties at a rate of 3% of net revenue generated as a result of sales, license or other exploitation of the Devices; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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.</td></tr> </table> 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 9 - COMMITMENTS AND CONTINGENCIES G. 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’ $<span id="xdx_900_eus-gaap--LossContingencyDamagesSoughtValue_pn3n3_c20230101__20231231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_zNa6n9U7HWKl" title="Purchase price of plaintiffs">6,750 purchase price with respect to the 2017 Financing. The Lawsuit was settled in January 2024. Refer to Note 16C below. H. Mona litigation: On April 28, 2019, the Company brought an 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. The amount of profits was estimated in the complaint to be approximately $<span id="xdx_90D_eus-gaap--LitigationSettlementAmountAwardedFromOtherParty_pn3n3_c20190428__20190428__dei--LegalEntityAxis__custom--AllianceInvestmentManagementLtdMember_zvVgjLyZOiij" title="Litigation settlement">468. On March 31, 2021, the Court entered a judgment against Mona and in favor of the Company in the amount of approximately $485. Collection of the judgment was deferred pending resolution of Mona’s counterclaim. On August 4, 2023, the Magistrate Judge issued a Report & Recommendation, which recommended that the District Court dismiss Mona’s Section 10(b) counterclaim in the entirety. On August 22, 2023, the District Court adopted the Report and Recommendation in full and dismissed the Section 10(b) counterclaim in its entirety. The time for appeal has expired and the Company is proceeding with collection efforts for the $485 judgment against Mona (the “Judgment”). The Court has permitted the Company’s ongoing execution efforts to continue notwithstanding Mona’s purported appeal of the Court’s denial of his motion to vacate. On March 15, 2024, the Magistrate Judge issued an Order to Show Cause (“OTSC”) directing the liquidation of certain of Mona’s accounts, and the transfer of the sale proceeds to the Company in partial satisfaction of the Judgment. The OTSC hearing is scheduled to be held in the second quarter of 2024. MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data)

1804000

304

1620000 447 530000 925000 0.030 0.05

300000

83000

27000

0.03 0.015 0.030

300000

6738

74000

2000000

1.00 Additionally, the CardioSert Agreement may be terminated by either party upon breach of the other (subject to cure). Until May 2023, Microbot Israel paid CardioSert a monthly consultation fee of NIS

40000000

11 exchange rate of NIS 3.7 to the dollar) 10000000 0.070 0.010

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.

8000000

0.03 0.015

6750000

468000

485000

NOTE 10 - SHARE CAPITAL A. Share capital developments: As of December 31, 2023 and 2022, the Company has 11,707,317 and 7,890,628 shares of common stock issued and outstanding, respectively. On October 21, 2022, the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with an institutional investor (the “Investor”), pursuant to which the Company issued and sold, in a registered direct offering priced at-the-market under the rules of The Nasdaq Stock Market (the “Registered Offering”), (i) an aggregate of <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20221019__20221021__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zyUYMO5igWO9" title="Aggregate shares of common stock">782,495 shares of common stock, at an offering price of $4.89 per share and (ii) pre-funded warrants exercisable for up to <span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20221021__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zR8MpLjBaNz" title="Aggregate shares of common stock">240,000 shares of common stock (the “Pre-Funded Warrants”) to the Investor at an offering price of $<span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20221021__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_z283iifesBmh" title="Offering price">4.8899 per Pre-Funded Warrant, for aggregate gross proceeds from the Offerings (as defined below) of approximately $<span id="xdx_90B_eus-gaap--ProceedsFromIssuanceOfWarrants_pn3n3_c20221019__20221021__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_znnD0XWikbwi" title="Proceeds from warrants offerings">5,000 before deducting the placement agent fee (as described below) and related offering expenses. Each Pre-Funded Warrant represents the right to purchase one share of common stock at an exercise price of $0.0001 per share. The Pre-Funded Warrants are exercisable immediately and may be exercised at any time until the Pre-Funded Warrants are exercised in full. In a concurrent private placement (the “Private Placement” and, together with the Registered Offering, the “Offerings”), the Company issued to the Investor (i) Series A preferred investment options to purchase up to <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20221019__20221021__us-gaap--StatementEquityComponentsAxis__custom--SeriesAWarrantMember_zNyca5k0HTff" title="Aggregate shares of common stock">1,022,495 shares of common stock (the “Series A Warrants”) at an exercise price of $4.64 per share and (ii) Series B preferred investment options to purchase up to 1,022,495 shares of common stock (the “Series B Warrants”) at an exercise price of $4.64 per share. Each Series A Warrant is exercisable immediately and will expire five years from the initial exercise date. Each Series B Warrant is exercisable immediately and will expire two years from the initial exercise date. MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) NOTE 10 - SHARE CAPITAL On October 3, 2022 and in connection with the Offerings, the Company entered into an Engagement Letter with Wainwright as mentioned in Note 9E, as compensation for such placement agent services, the Company paid Wainwright aggregate cash fees and reimbursed Wainwright for its expenses aggregating approximately $565. The Company incurred other related offering expenses of $111. The Company also issued to Wainwright or its designees warrants to purchase 51,125 shares of common stock (the “Wainwright Warrants”). The Wainwright Warrants have a term of five years from the commencement of sales in the Offerings, and have an exercise price of $6.11 per share. The Company estimated the fair value of the warrants using a Black-Scholes options pricing model and concluded it is approximately $138. On February 13, 2023, 240,000 of the Company’s outstanding pre-funded warrants were exercised into an equivalent number of shares of common stock, at an exercise price of $0.0001 per share. B. Registered direct and private placement offerings: On May 22, 2023, the Company entered into a securities purchase agreement with an institutional investor, pursuant to which it agreed to issue and sell in a registered direct offering an aggregate of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230522__20230522__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zJYoL1eslbVg" title="Aggregate shares of common stock">655,569 shares of common stock, at an offering price of $<span id="xdx_90E_eus-gaap--SharesIssuedPricePerShare_iI_c20230522__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z4OWpbeu6dOa" title="Issued, price per share">2.20 per share, for aggregate gross proceeds of $<span id="xdx_908_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_pn3n3_c20230522__20230522__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zsbIFOj2RW16" title="Gross proceeds">1,442 before deducting the placement agent fee and related offering expenses of approximately $<span id="xdx_901_eus-gaap--DeferredOfferingCosts_iI_pn3n3_c20230522__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zGJoiS1Rbdg" title="Offering expenses">222 (the “First May Offering”). The Company also issued to Wainwright or its designees preferred investment options to purchase <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230522__20230522__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesDPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zPNKJ53J6btf" title="Aggregate shares of common stock">32,778 shares of common stock, which have a term of three and one-half years from the commencement of sales in the First May Offering, and have an exercise price of $<span id="xdx_908_eus-gaap--SharesIssuedPricePerShare_iI_c20230522__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_zSORHtsoyVn6" title="Issued, price per share">2.75 per share. The First May Offering was consummated on May 23, 2023. The Company estimated the fair value of the warrants using a Black-Scholes options pricing model and concluded it is approximately $46. On May 23, 2023, the Company entered into a securities purchase agreement with an institutional investor, pursuant to which it agreed to issue and sell in a registered direct offering (i) an aggregate of <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20230523__20230523__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z5vgpXQcbhb6" title="Aggregate shares of common stock">975,000 shares of common stock, at an offering price of $<span id="xdx_903_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20230523__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zpon0vOHCi55" title="Issued, price per share">2.20 per share and (ii) pre-funded warrants exercisable for up to <span id="xdx_900_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20230523__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zWp3kBBiRFpg" title="Prefunded warrants exercisable">234,500 shares of the Company’s common stock, at an offering price of $<span id="xdx_90F_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20230523__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesDPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zJZw0uFzp4z1" title="Issued, price per share">2.1999 per pre-funded warrant, for aggregate gross proceeds of $<span id="xdx_90A_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_pn3n3_c20230523__20230523__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zKCUsxZv7w44" title="Gross proceeds">2,661 before deducting the placement agent fee and related offering expenses of approximately $<span id="xdx_905_eus-gaap--DeferredOfferingCosts_iI_pn3n3_c20230523__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zKR0bcwBBUnl" title="Offering expenses">345 (the “Second May Offering”). The pre-funded warrants are exercisable immediately and may be exercised at any time until the pre-funded warrants are exercised in full. The Second May Offering was consummated on May 24, 2023. All of such pre-funded warrants were subsequently immediately exercised in accordance with their terms at an exercise price per share of $<span id="xdx_90B_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20231231__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zoP7qw51bwWd" title="Exercise price per share">0.0001 into an equivalent number of shares of common stock. The Company also issued to Wainwright or its designees preferred investment options to purchase <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230523__20230523__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesDPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zMRCLnf835Mj" title="Aggregate shares of common stock">60,476 shares of common stock, which have a term of three and one-half years from the closing of the Second May Offering, and have an exercise price of $<span id="xdx_906_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20230523__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__dei--LegalEntityAxis__custom--WainwrightMember_zevgoKuEEuqa" title="Issued, price per share">2.75 per share. The Company estimated the fair value of the warrants using a Black-Scholes options pricing model and concluded it is approximately $72. MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) NOTE 10 - SHARE CAPITAL Registered Direct and Private Placement Offerings: On June 2, 2023, the Company entered into a securities purchase agreement with institutional investors, pursuant to which it agreed to issue and sell in a registered direct offering an aggregate of <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20230602__20230602__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zpyfpKoST5Za">701,756 shares of common stock, at an offering price of $<span id="xdx_907_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20230602__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zld62MeguxRa">2.1375 per share, for aggregate gross proceeds, with the concurrent private placement described below, of $<span id="xdx_909_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_pn3n3_c20230602__20230602__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zhwBzFrL3cO1">1,500 before deducting the placement agent fee and related offering expenses of approximately $<span id="xdx_90B_eus-gaap--DeferredOfferingCosts_iI_pn3n3_c20230602__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z3D0HGLRCLc9">227 (the “First June Offering”). The Company also issued to Wainwright or its designees preferred investment options to purchase <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20230602__20230602__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zEuYK4e8Y7j1">35,088 shares of its common stock, which have a term of five years from the commencement of sales in the First June Offering, and have an exercise price of $<span id="xdx_90B_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20230602__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zmhTRXcQFR28">2.6719 per share. The Company estimated the fair value of the warrants using a Black-Scholes options pricing model and concluded it is approximately $58. The registered direct offering was consummated on June 6, 2023. In a concurrent private placement, the Company also issued to the purchasers of shares of common stock in the First June Offering, series C preferred investment options to purchase up to <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20230602__20230602__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesCPreferredInvestmentOptionsMember_z5gQBg6p8JPc">350,878 shares of common stock. Each series C preferred investment option is exercisable for one share of common stock at an exercise price of $<span id="xdx_900_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20230602__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesCPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zDKmhgeCoD1e">2.075 commencing on the date of issuance and expiring five and one-half years from the issuance date. On June 26, 2023, the Company entered into a securities purchase agreement with institutional investors, pursuant to which it agreed to issue and sell in a registered direct offering an aggregate of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20230626__20230626__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zAgHQxvC1ZGf">624,618 shares of its common stock, at an offering price of $<span id="xdx_909_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20230626__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zmpVq2nCJkF3">3.25 per share, for aggregate gross proceeds, with the concurrent private placement described below, of $<span id="xdx_90E_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_pn3n3_c20230626__20230626__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zdfRzY79eNO6">2,030 before deducting the placement agent fee and related offering expenses of approximately $<span id="xdx_902_eus-gaap--DeferredOfferingCosts_iI_pn3n3_c20230626__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zq8FRoJsflg5">281 (the “Second June Offering”). The Company also issued to Wainwright or its designees preferred investment options to purchase <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20230626__20230626__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__dei--LegalEntityAxis__custom--HCWainwrightAndCoLLCMember_zapu9D4v5vd3">31,231 shares of its common stock, which have a term of five years from the commencement of sales in the Second June Offering, and have an exercise price of $<span id="xdx_904_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20230626__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__dei--LegalEntityAxis__custom--HCWainwrightAndCoLLCMember_zvw4ir0260o5">4.0625 per share. The Company estimated the fair value of the warrants using a Black-Scholes options pricing model and concluded it is approximately $68. The registered direct offering was consummated on June 28, 2023. In a concurrent private placement, the Company also issued to the purchasers of shares of common stock in the Second June Offering, series D preferred investment options to purchase up to <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20230628__20230628__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesDPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z4GJPbAN6j4j">312,309 shares of the Company’s common stock. Each series D preferred investment option is exercisable for one share of common stock at an exercise price of $<span id="xdx_90F_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20230628__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesDPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z0jmGKyVipj">3.19 commencing on the date of issuance and expiring five and one-half years from the issuance date. The common stock of the Company are recognized as equity under the requirements of ASC Topic 505 Equity. The Company analyzed the accounting treatment for the series A preferred investment option, the series B preferred investment option, the series C preferred investment option, the series D preferred investment option, and all of the pre-funded warrants issued to investors. Based on the Company’s analysis all such warrants were classified as equity. The Company analyzed the accounting treatment for all of the preferred investment options issued to Wainwright in the aforementioned offerings. Since the Company did not identify any features causing liability classification according to ASC 718, it concluded that all such preferred investment options are equity-classified awards. C. Preferred investment options amendment: In connection with the Second May Offering, the Company amended the terms of (i) the Series A preferred investment options to purchase <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesAPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zfuRntHBU4x7" title="Aggregate shares of common stock">1,022,495 shares of its common stock for an exercise price of $<span id="xdx_90B_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesAPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zqQbuhxgeqid" title="Share price per share">4.64 per share which are scheduled to expire on <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesAPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zUCo8Ay7nkp5" title="Expiry date">October 25, 2027 and (ii) the Series B preferred investment options to purchase <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesBPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zyo4P36OQqQd" title="Aggregate shares of common stock">1,022,495 shares of its common stock for an exercise price of $<span id="xdx_909_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesBPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z5ENMUmOI0n1" title="Share price per share">4.64 per share which were initially scheduled to expire on <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20230101__20231231__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesBPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zmSeqGmS19gd" title="Expiry date">October 25, 2024 (the “Series B Preferred Investment Options”), in each case previously issued to the investor in October 2022 under the securities purchase agreement dated October 21, 2022 (collectively, the “Existing Preferred Investment Options”), which investor also participated in the Second May Offering, such that effective upon the closing of the Second May Offering, the Existing Preferred Investment Options have a reduced exercise price of $<span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_c20231025__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesBPreferredInvestmentOptionsMember_z6d8hqrrYoN" title="Options exercise price per share">2.20 per share and the Series B Preferred Investment Options expire on <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20231025__20231025__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesBPreferredInvestmentOptionsMember_zDp1HA5DkOb5" title="Expiry date">October 25, 2027. These modifications to the Existing Preferred Investment Options represent issuance costs associated with the Second May Offering. The Company estimated the amount of the effect of the modifications using a Black-Scholes option pricing model and concluded that is approximately $1,230. On June 16, 2023, the holder of the Series B Preferred Investment Options exercised all of such Series B Preferred Investment Options pursuant to its cashless exercise provision into <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20230616__20230616__us-gaap--StatementClassOfStockAxis__custom--SeriesBPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z6fbJjW3726e" title="Cashless exercise of shares">385,246 shares of common stock. <p id="xdx_89E_ecustom--ScheduleOfGrantDateFairValueOfPreferredInvestmentOptionsIssuedToInvestorsTableTextBlock_zqDiClB2Y602" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">The grant date fair values of preferred investment options issued to Wainwright and preferred investment options issued to investors that were modified in the years ended December 31, 2023 and 2022 were estimated using the Black-Scholes valuation model with the following: SCHEDULE OF GRANT DATE FAIR VALUE OF PREFERRED INVESTMENT OPTIONS ISSUED TO INVESTORS <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.75in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-size: 10pt; text-align: left">Expected volatility</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 16%; font-size: 10pt; text-align: right"><span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember_zEOZsh6umvf" title="Warrants measurement input">101.31%-<span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_zU7p1C6lOXR3" title="Warrants measurement input">122.39%</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 16%; font-size: 10pt; text-align: right"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20221231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zNa00f3bkilh" title="Warrants measurement input">87.96</td><td style="width: 1%; font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Risk-free interest</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"><span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_zpcvcmyAd5sd" title="Warrants measurement input">3.85%- <span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_zxNnrYqsZwE7" title="Warrants measurement input">4.93%</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"><span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20221231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zXScIDDdUE77" title="Warrants measurement input">4.25</td><td style="font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Dividend yield</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zt9XBpxaX2Pf" title="Warrants measurement input">-%</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"><span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20221231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_znC4eGgOjAph" title="Warrants measurement input">-%</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Expected terms (years)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"><span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_z8wCj74aYhT7">1.42-<span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_z5oKFLF84Hn8">5</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">4.99</td><td style="font-size: 10pt; text-align: left"> </td></tr> </table> MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) NOTE 10 - SHARE CAPITAL D. Employee stock option grants: During the year ended December 31, 2022, the Company granted to Mr. Harel Gadot, the Company’s Chairman of the Board, President and CEO (the “CEO”), options to purchase an aggregate of <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--HarelGadotMember_zKmZuldOSMpl" title="Number of stock options granted">260,000 shares of the Company’s common stock, at an exercise price per share ranging from $<span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--HarelGadotMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--RangeAxis__srt--MinimumMember_zQBU29tILVtg" title="Weighted-average exercise price per share, granted">3.73-$<span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--HarelGadotMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--RangeAxis__srt--MaximumMember_z2wgzZqhJuMg" title="Weighted-average exercise price per share, granted">6.48. The stock options vest over a period of <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20220101__20221231__srt--TitleOfIndividualAxis__custom--HarelGadotMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zHHB2LfjRMai" title="Stock option vested term">three years as outlined in the option agreements evidencing such grants. During the year ended December 31, 2022, the Company granted to certain employees, consultants and directors, options to purchase an aggregate of <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--EmployeesConsultantsAndDirectorsMember_zNfzHnSP0wh2" title="Number of stock options granted">270,822 shares of the Company’s common stock, at an exercise price per share ranging from $<span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20220101__20221231__srt--RangeAxis__srt--MinimumMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--EmployeesConsultantsAndDirectorsMember_zN6VsQo4xg39" title="Weighted-average exercise price per share, granted">3.73-$<span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20220101__20221231__srt--RangeAxis__srt--MaximumMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--EmployeesConsultantsAndDirectorsMember_z1q6LY3t560k" title="Weighted-average exercise price per share, granted">6.48. The stock options vest over a period of <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--EmployeesConsultantsAndDirectorsMember_zvPGOvt5ioRb" title="Stock option vested term">three years as outlined in the option agreements evidencing such grants. During the year ended December 31, 2023, the Company granted to the CEO, options to purchase an aggregate of <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_z951ROpsvAze" title="Number of stock options granted">80,000 shares of the Company’s common stock, at an exercise price per share of $<span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_uUSDPShares_c20230101__20231231__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zUgyN4BiVMC6" title="Weighted-average exercise price per share, granted">2.43. The stock options vest over a period of <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zdkB0Q6w95v5" title="Stock option vested term">three years as outlined in the option agreements evidencing such grants. During the year ended December 31, 2023, the Company granted stock option awards to certain officers, directors and employees to purchase an aggregate of <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--EmployeesConsultantsAndDirectorsMember_zbZvCsgC4HHl" title="Number of stock options granted">631,308 shares of the Company’s common stock, at an exercise price per share ranging from $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--EmployeesConsultantsAndDirectorsMember__srt--RangeAxis__srt--MinimumMember_zosWNvF7TMH8" title="Weighted-average exercise price per share, granted">1.16-$<span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--EmployeesConsultantsAndDirectorsMember__srt--RangeAxis__srt--MaximumMember_zxwy9iSuh3r1" title="Weighted-average exercise price per share, granted">3.48 with a vesting period of <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--EmployeesConsultantsAndDirectorsMember_zUugMHKCF0vf" title="Stock option vested term">three years. 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 10 - SHARE CAPITAL Employee stock option grants: SUMMARY OF STOCK OPTION ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">For the Year Ended December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Number of stock options</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Weighted average exercise price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Outstanding as of December 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zYRA5czcjIt4" style="width: 16%; text-align: right" title="Number of stock options outstanding, Outstanding at beginning of period">1,507,137</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zc1Wot1mFBhg" style="width: 16%; text-align: right" title="Weighted average exercise price, Outstanding at beginning of period">7.31</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zI7nMpfIKxNe" style="text-align: right" title="Number of stock options outstanding, Granted">711,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zEgs5SMxVPf7" style="text-align: right" title="Weighted average exercise price, Granted">1.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Forfeitures</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zFD36HfPo4ye" style="border-bottom: black 1pt solid; text-align: right" title="Number of stock options outstanding, forfeitures">(123,083</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zQ7TQXw0sryc" style="border-bottom: black 1pt solid; text-align: right" title="Weighted average exercise price, forfeitures">5.78</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Outstanding as of December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zRgldhUXPKig" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of stock options outstanding, Outstanding at end of period">2,095,362</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zBtPJUEwMGbj" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Outstanding at end of period">5.51</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Vested as of December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iE_pid_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_z5QZjAnY12bl" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of stock options outstanding, Vested at end of period">1,176,118</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_iE_pid_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zA5lnbkgc1Xd" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Vested at end of period">7.74</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.75in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">For the Year Ended December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Number of stock options</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Weighted average exercise price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Outstanding as of December 31, 2021</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_z5Ql0OmNQLN8" style="width: 16%; text-align: right" title="Number of stock options outstanding, Outstanding at beginning of period">997,148</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zS4hyJI5gG0h" style="width: 16%; text-align: right" title="Weighted average exercise price, Outstanding at beginning of period">8.48</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zP0MwB08HjV1" style="text-align: right" title="Number of stock options outstanding, Granted">530,822</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zWUPWzakJwAb" style="text-align: right" title="Weighted average exercise price, Granted">5.14</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Forfeitures</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zv7dfNz1hq2f" style="border-bottom: black 1pt solid; text-align: right" title="Number of stock options outstanding, forfeitures">(20,833</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zgasCUbdLEzf" style="border-bottom: black 1pt solid; text-align: right" title="Weighted average exercise price, forfeitures">8.16</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Outstanding as of December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zeJPNhzzk3N8" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of stock options outstanding, Outstanding at end of period">1,507,137</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zMEGRS4crtWe" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Outstanding at end of period">7.31</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Vested as of December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iE_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zeuBcNlx7TXf" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of stock options outstanding, Vested at end of period">899,609</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_iE_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zmHZJktHeAde" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Vested at end of period">8.52</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 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, 2023 and December 31, 2022, respectively. As of December 31, 2023, and 2022, the aggregate intrinsic value of the outstanding options is $<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_pn3n3_c20231231_zccC76vvv3s5" title="Aggregate intrinsic value of outstanding options">277 and $<span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_pn3n3_c20221231_zZQKqJY8puBb" title="Aggregate intrinsic value of outstanding options">185, respectively, and the aggregate intrinsic value of the exercisable options is $<span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pn3n3_c20231231_zPcPI5AsWpD1" title="Aggregate intrinsic value of exercisable options">102 and $<span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pn3n3_c20221231_z37xHfB5eNjk" title="Aggregate intrinsic value of exercisable options">185, respectively. The weighted average grant date fair value of options granted during the years ended December 31, 2023 and 2022 was $<span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iI_pid_c20231231_z0kQpNb2567c" title="Weighted average grant date fair value of options granted">1.40 and $<span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iI_pid_c20221231_z8FH4ZKVHd85" title="Weighted average grant date fair value of options granted">4.50, respectively. MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) NOTE 10 - SHARE CAPITAL Employee stock option grants: As of December 31, 2023, there were approximately $<span id="xdx_90A_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_pn3n3_c20231231_z5N6508ChFLj" title="Unrecognized compensation costs, net of expected forfeitures">1,918 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 <span id="xdx_900_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20230101__20231231_zZnsp801MMt5" title="Unrecognized compensation weighted average period">2.4 years. <p id="xdx_89B_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_z1DinIrJARai" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">The stock options outstanding as of December 31, 2023 and December 31, 2022, summarized by exercise prices, are as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Exercise price $</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Stock options outstanding as of December 31, 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Stock options outstanding as of December 31, 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Weighted average remaining contractual life – years as of December 31, 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Weighted average remaining contractual life – years as of December 31, 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Stock options exercisable as of December 31, 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Stock options exercisable as of December 31, 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 16%; text-align: center"><span id="xdx_905_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneMember__srt--RangeAxis__srt--MinimumMember_zap3jQyXKQH6" title="Exercise price"><span id="xdx_90F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneMember__srt--RangeAxis__srt--MinimumMember_zuZTyrhTJIIk" title="Exercise price">0.00-<span id="xdx_909_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneMember__srt--RangeAxis__srt--MaximumMember_zQihXmpp8v9h" title="Exercise price"><span id="xdx_908_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneMember__srt--RangeAxis__srt--MaximumMember_zAuilLrX1yFj" title="Exercise price">0.01</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneMember_zusxXU3FymIj" style="width: 10%; text-align: right" title="Stock options outstanding">61,577</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneMember_zBSeuc7CX9x" style="width: 10%; text-align: right" title="Stock options outstanding">61,577</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneMember_zve731SxRtgg" title="Weighted average remaining contractual life">2.3</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneMember_z5h0IrDGuP04" title="Weighted average remaining contractual life">3.3</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneMember_zOqVu82yzBn5" style="width: 10%; text-align: right" title="Stock options exercisable">61,577</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneMember_zYGjtI6GR8Ud" style="width: 10%; text-align: right" title="Stock options exercisable">61,577</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"><span id="xdx_901_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwoMember__srt--RangeAxis__srt--MinimumMember_zE1kyAffojfi" title="Exercise price"><span id="xdx_903_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwoMember__srt--RangeAxis__srt--MinimumMember_z8qOoS0wqfq1" title="Exercise price">1.00-<span id="xdx_909_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwoMember__srt--RangeAxis__srt--MaximumMember_z0MwXC2EHHab" title="Exercise price"><span id="xdx_90D_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwoMember__srt--RangeAxis__srt--MaximumMember_zS2X5OiEYABc" title="Exercise price">3.73</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwoMember_zNb1nCCzbrb8" style="text-align: right" title="Stock options outstanding">860,808</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwoMember_zteMgSIyn1Xl" style="text-align: right" title="Stock options outstanding">211,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwoMember_zRYvE3KVlHog" title="Weighted average remaining contractual life">9.6</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwoMember_zHCxFf8AT22j" title="Weighted average remaining contractual life">10</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwoMember_zyIDF3LNtkSh" style="text-align: right" title="Stock options exercisable">95,925</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwoMember_zdNw5xxCx6G1" style="text-align: right" title="Stock options exercisable">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"><span id="xdx_90F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceThreeMember__srt--RangeAxis__srt--MinimumMember_zJ2beWjAduzd" title="Exercise price"><span id="xdx_908_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceThreeMember__srt--RangeAxis__srt--MinimumMember_zVPh3PhHiA5i" title="Exercise price">4.2-<span id="xdx_90C_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceThreeMember__srt--RangeAxis__srt--MaximumMember_zvsBGkM4eLv8" title="Exercise price"><span id="xdx_908_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceThreeMember__srt--RangeAxis__srt--MaximumMember_zPqZD4Fi5wR6" title="Exercise price">7.26</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceThreeMember_zMqW75Y1iYIb" style="text-align: right" title="Stock options outstanding">639,232</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceThreeMember_zxUNAgVG60fd" style="text-align: right" title="Stock options outstanding">687,482</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceThreeMember_z6JWLK2kjmZ3" title="Weighted average remaining contractual life">6.3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceThreeMember_zDBQOUyDolai">8.0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceThreeMember_ztniBxiorOu6" style="text-align: right" title="Stock options exercisable">484,871</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceThreeMember_z8nvdgwdVay8" style="text-align: right" title="Stock options exercisable">315,807</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"><span id="xdx_901_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFourMember__srt--RangeAxis__srt--MinimumMember_zVB0sbjQa2pa" title="Exercise price"><span id="xdx_905_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFourMember__srt--RangeAxis__srt--MinimumMember_z0r4IQpdl9b3" title="Exercise price">8.16-<span id="xdx_901_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFourMember__srt--RangeAxis__srt--MaximumMember_zrJmZW2BS3Xh" title="Exercise price"><span id="xdx_909_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFourMember__srt--RangeAxis__srt--MaximumMember_zHcWeBl95btk" title="Exercise price">9.64</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFourMember_zufFbpF8NvP" style="text-align: right" title="Stock options outstanding">380,872</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFourMember_z9gppoPQdUJ6" style="text-align: right" title="Stock options outstanding">380,872</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFourMember_zlrewkzu3pt" title="Weighted average remaining contractual life">6.6</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFourMember_zt0PLeJWzCj1" title="Weighted average remaining contractual life">7.6</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFourMember_zpVWJZj3pjwg" style="text-align: right" title="Stock options exercisable">380,872</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFourMember_zJpe1UWg7VGi" style="text-align: right" title="Stock options exercisable">356,019</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center; padding-bottom: 1.5pt"><span id="xdx_900_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFiveMember__srt--RangeAxis__srt--MinimumMember_zBQnt6BPcO43" title="Exercise price"><span id="xdx_901_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFiveMember__srt--RangeAxis__srt--MinimumMember_zEAjmlnofkh5" title="Exercise price">15.3-<span id="xdx_908_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFiveMember__srt--RangeAxis__srt--MaximumMember_zKhCespeTna2" title="Exercise price"><span id="xdx_908_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFiveMember__srt--RangeAxis__srt--MaximumMember_z6fdnvd6ORO2" title="Exercise price">15.75</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFiveMember_zJILPPG5bIZ3" style="border-bottom: black 1pt solid; text-align: right" title="Stock options outstanding">152,873</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFiveMember_zSxt2gKGnsae" style="border-bottom: black 1pt solid; text-align: right" title="Stock options outstanding">166,206</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFiveMember_zts0cfR5HE8b" title="Weighted average remaining contractual life">3.7</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFiveMember_zp85mncz1Ctk" title="Weighted average remaining contractual life">4.8</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFiveMember_zNJK4nBDhVuk" style="border-bottom: black 1pt solid; text-align: right" title="Stock options exercisable">152,873</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFiveMember_z8dJMwnfXB2b" style="border-bottom: black 1pt solid; text-align: right" title="Stock options exercisable">166,206</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20231231_zENgllIhsIQf" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock options outstanding">2,095,362</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20221231_zHaACQEwY0Bh" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock options outstanding">1,507,137</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20231231_zios7TdLmuh4" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock options exercisable">1,176,118</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20221231_zTpOC5EttHD6" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock options exercisable">899,609</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) NOTE 10 - SHARE CAPITAL Employee stock option grants: <p id="xdx_895_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_z7FWeX4FAWNb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">The grant date fair values of employee stock options granted in the years ended December 31, 2023 and 2022 were estimated using the Black-Scholes valuation model with the following: SCHEDULE OF STOCK OPTIONS VALUATION ASSUMPTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_dp_uPure_c20230101__20231231_zEm3NjKs20P2" title="Expected volatility, minimum">86.5%-<span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_dp_uPure_c20230101__20231231_zotuGVm2szA5" title="Expected volatility, maximum">98.2%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_dp_uPure_c20220101__20221231_zmgwKrCtclD" title="Expected volatility, minimum">111.2%-<span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_dp_uPure_c20220101__20221231_z34iU9p703Q7" title="Expected volatility, maximum">161.7%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_pid_dp_uPure_c20230101__20231231_zhnQQazGVFU3" title="Risk-free interest, minimum">3.3%- <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_pid_dp_uPure_c20230101__20231231_zMxveNrjvY8g" title="Risk-free interest, maximum">4.7%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_pid_dp_uPure_c20220101__20221231_zCAYHlowEI41" title="Risk-free interest, minimum">1.7%- <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_pid_dp_uPure_c20220101__20221231_zkIjjwYKxX2j" title="Risk-free interest, maximum">3.7%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Expected terms (years)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">5.8</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">6.2</td><td style="width: 1%; text-align: left"> </td></tr> </table> E. Warrants: The remaining outstanding warrants and terms as of December 31, 2023 and 2022 are as follows: SCHEDULE OF WARRANTS OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Issuance date</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Outstanding and exercisable as of December 31, 2023</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Outstanding and exercisable as of December 31, 2022</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Exercisable Through</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 26%; text-align: left">Series A (2013)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--SeriesAWarrantTwoThousandThirteenMember_z9p0ARTLEeih" style="width: 14%; text-align: right" title="Number of outstanding warrants">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--SeriesAWarrantTwoThousandThirteenMember_zn9cMl2Ml3hg" style="width: 14%; text-align: right" title="Number of outstanding warrants">183</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--SeriesAWarrantTwoThousandThirteenMember_zgGRU8wlSeD6" style="width: 14%; text-align: right" title="Exercise price">2,754.00</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center"><span id="xdx_902_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--SeriesAWarrantTwoThousandThirteenMember_zYb0TF0k2Ul9" title="Exercisable Through">April 9, 2023</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant to underwriters December 2019</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberOneMember_zMtI7K5affyd" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberOneMember_zgXzO8IXe1U4" style="text-align: right" title="Number of outstanding warrants">45,643</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberOneMember_zrbEOWLs263e" style="text-align: right" title="Exercise price">13.13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_907_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberOneMember_zU1DRxM5hl6h" title="Exercisable Through">June 25, 2023</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Warrant to underwriters December 2019</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberTwoMember_zGrnmttj2A7d" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberTwoMember_zarJECJXI4b" style="text-align: right" title="Number of outstanding warrants">47,619</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberTwoMember_zHwj92vGnOyi" style="text-align: right" title="Exercise price">13.13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_902_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberTwoMember_z41UHTeedbF8" title="Exercisable Through">June 27, 2023</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant to underwriters December 2019</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberThreeMember_z2V5Bb2gmXd6" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberThreeMember_zNgi9H6uTKj4" style="text-align: right" title="Number of outstanding warrants">45,045</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberThreeMember_z3oNRYJru6M4" style="text-align: right" title="Exercise price">13.88</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberThreeMember_zo8FIAvBmgXh" title="Exercisable Through">June 30, 2023</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Series A October 2022</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--SeriesAWarrantOctoberTwoThousandTwentyTwoMember_zuNtgjSl367c" style="text-align: right" title="Number of outstanding warrants">1,022,495</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--SeriesAWarrantOctoberTwoThousandTwentyTwoMember_zMf6LBLdybGe" style="text-align: right" title="Number of outstanding warrants">1,022,495</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--SeriesAWarrantOctoberTwoThousandTwentyTwoMember_zjNnsqaE6cgd" style="text-align: right" title="Exercise price">2.20</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90F_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--SeriesAWarrantOctoberTwoThousandTwentyTwoMember_z2yKQzOTrhUi" title="Exercisable Through">October 25, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Series B October 2022</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--SeriesBWarrantOctoberTwoThousandTwentyTwoMember_z23AaK0bkJwk" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--SeriesBWarrantOctoberTwoThousandTwentyTwoMember_zyFFd5T3oPr9" style="text-align: right" title="Number of outstanding warrants">1,022,495</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--SeriesBWarrantOctoberTwoThousandTwentyTwoMember_zsRw6FG01OBf" style="text-align: right" title="Exercise price">2.20</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90D_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--SeriesBWarrantOctoberTwoThousandTwentyTwoMember_z9C8n333h3Tf" title="Exercisable Through">October 25, 2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prefunded warrants October 2022</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--PreFundedWarrantsOctoberTwoThousandTwentyTwoMember_zlbHRwTu84F5" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--PreFundedWarrantsOctoberTwoThousandTwentyTwoMember_zmYrR0n3kAMj" style="text-align: right" title="Number of outstanding warrants">240,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_dxL_c20231231__us-gaap--StatementEquityComponentsAxis__custom--PreFundedWarrantsOctoberTwoThousandTwentyTwoMember_fKCop_zrPxKTWRysCe" style="text-align: right" title="Exercise price::XDX::-">(*</td><td style="text-align: left">)</td><td> </td> <td style="text-align: center"><span id="xdx_907_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--PreFundedWarrantsOctoberTwoThousandTwentyTwoMember_zlHu2JrOsBee" title="Exercisable Through">No limit</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant to underwriters October 2022</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOctoberTwoThousandTwentyTwoMember_zUce7LylQi14" style="text-align: right" title="Number of outstanding warrants">51,125</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOctoberTwoThousandTwentyTwoMember_ztzyAQtxfJF6" style="text-align: right" title="Number of outstanding warrants">51,125</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOctoberTwoThousandTwentyTwoMember_zHy4pli5ekBe" style="text-align: right" title="Exercise price">6.11</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_903_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOctoberTwoThousandTwentyTwoMember_zx0EoChgLqcg" title="Exercisable Through">October 21, 2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Warrant to underwriters May 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOneMayTwoThousandTwentyThreeMember_zL0op4MhXSv2" style="text-align: right" title="Number of outstanding warrants">32,778</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOneMayTwoThousandTwentyThreeMember_zHy5a9iki9Eg" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOneMayTwoThousandTwentyThreeMember_z2CfZ7Awk7gd" style="text-align: right" title="Exercise price">2.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_908_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOneMayTwoThousandTwentyThreeMember_z5rwACE2n4yf" title="Exercisable Through">November 23, 2026</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant to underwriters May 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoMayTwoThousandTwentyThreeMember_zLlXRS8uFcx4" style="text-align: right" title="Number of outstanding warrants">60,476</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoMayTwoThousandTwentyThreeMember_zB6XBkosvCE4" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoMayTwoThousandTwentyThreeMember_zY2PYZc36yYj" style="text-align: right" title="Exercise price">2.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_903_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoMayTwoThousandTwentyThreeMember_zNm9HqzGTQq1" title="Exercisable Through">November 24, 2026</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Warrant to underwriters June 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOneJuneTwoThousandTwentyThreeMember_zhEd9w6eih98" style="text-align: right" title="Number of outstanding warrants">35,088</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOneJuneTwoThousandTwentyThreeMember_zbQP9zZPC9ag" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOneJuneTwoThousandTwentyThreeMember_z1aSjRchC78i" style="text-align: right" title="Exercise price">2.67</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_909_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOneJuneTwoThousandTwentyThreeMember_zaCvrvt8TU4f" title="Exercisable Through">June 2, 2028</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant series C June 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantSeriesCJuneTwoThousandTwentyThreeMember_zYvspWzyYNak" style="text-align: right" title="Number of outstanding warrants">350,878</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantSeriesCJuneTwoThousandTwentyThreeMember_zSFkgim99f4h" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantSeriesCJuneTwoThousandTwentyThreeMember_zDBGKWdlaHCf" style="text-align: right" title="Exercise price">2.08</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90E_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantSeriesCJuneTwoThousandTwentyThreeMember_zlmn2h2azGZc" title="Exercisable Through">December 6, 2028</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Warrant to underwriters June 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoJuneTwoThousandTwentyThreeMember_z0JF877c5qtc" style="text-align: right" title="Number of outstanding warrants">31,231</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoJuneTwoThousandTwentyThreeMember_zb7Sg31Ck8l7" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoJuneTwoThousandTwentyThreeMember_zfqS9VFJODl1" style="text-align: right" title="Exercise price">4.06</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_902_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoJuneTwoThousandTwentyThreeMember_zXt1k9puN3s1" title="Exercisable Through">June 28, 2028</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant series D June 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantSeriesDJuneTwoThousandTwentyThreeMember_zbiXXLGZHrj3" style="text-align: right" title="Number of outstanding warrants">312,309</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantSeriesDJuneTwoThousandTwentyThreeMember_zZDveK4MFXa9" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantSeriesDJuneTwoThousandTwentyThreeMember_zBRlkfpSXr59" style="text-align: right" title="Exercise price">3.19</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_901_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantSeriesDJuneTwoThousandTwentyThreeMember_znlM1VmLHyJa" title="Exercisable Through">December 28, 2028</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"></td><td style="text-align: justify">Less than $0.01.</td> </tr></table> MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data)

11707317

7890628

782495

4.89

240000

4.8899

5000000

0.0001

1022495

4.64

1022495

4.64

565000

111000

51125

P5Y

6.11

138000

240000

0.0001

655569

2.20

1442000

222000

32778

2.75

46000

975000

2.20

234500

2.1999

2661000

345000

0.0001

60476

2.75

72000

701756

2.1375

1500000

227000

35088

2.6719

58000

350878

2.075

624618

3.25

2030000

281000

31231

4.0625

68000

312309

3.19

1022495

4.64

2027-10-25

1022495

4.64

2024-10-25

2.20

2027-10-25

1230

385246

<p id="xdx_89E_ecustom--ScheduleOfGrantDateFairValueOfPreferredInvestmentOptionsIssuedToInvestorsTableTextBlock_zqDiClB2Y602" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">The grant date fair values of preferred investment options issued to Wainwright and preferred investment options issued to investors that were modified in the years ended December 31, 2023 and 2022 were estimated using the Black-Scholes valuation model with the following: SCHEDULE OF GRANT DATE FAIR VALUE OF PREFERRED INVESTMENT OPTIONS ISSUED TO INVESTORS <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.75in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-size: 10pt; text-align: left">Expected volatility</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 16%; font-size: 10pt; text-align: right"><span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember_zEOZsh6umvf" title="Warrants measurement input">101.31%-<span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_zU7p1C6lOXR3" title="Warrants measurement input">122.39%</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 16%; font-size: 10pt; text-align: right"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20221231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zNa00f3bkilh" title="Warrants measurement input">87.96</td><td style="width: 1%; font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Risk-free interest</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"><span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_zpcvcmyAd5sd" title="Warrants measurement input">3.85%- <span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_zxNnrYqsZwE7" title="Warrants measurement input">4.93%</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"><span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20221231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zXScIDDdUE77" title="Warrants measurement input">4.25</td><td style="font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Dividend yield</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zt9XBpxaX2Pf" title="Warrants measurement input">-%</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"><span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20221231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_znC4eGgOjAph" title="Warrants measurement input">-%</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Expected terms (years)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"><span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_z8wCj74aYhT7">1.42-<span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20231231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_z5oKFLF84Hn8">5</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">4.99</td><td style="font-size: 10pt; text-align: left"> </td></tr> </table>

101.31

122.39

87.96

3.85

4.93

4.25

P1Y5M1D

P5Y

P4Y11M26D

260000

3.73

6.48

P3Y

270822

3.73

6.48

P3Y

80000

2.43

P3Y

631308

1.16

3.48

P3Y

SUMMARY OF STOCK OPTION ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">For the Year Ended December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Number of stock options</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Weighted average exercise price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Outstanding as of December 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zYRA5czcjIt4" style="width: 16%; text-align: right" title="Number of stock options outstanding, Outstanding at beginning of period">1,507,137</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zc1Wot1mFBhg" style="width: 16%; text-align: right" title="Weighted average exercise price, Outstanding at beginning of period">7.31</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zI7nMpfIKxNe" style="text-align: right" title="Number of stock options outstanding, Granted">711,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zEgs5SMxVPf7" style="text-align: right" title="Weighted average exercise price, Granted">1.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Forfeitures</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zFD36HfPo4ye" style="border-bottom: black 1pt solid; text-align: right" title="Number of stock options outstanding, forfeitures">(123,083</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zQ7TQXw0sryc" style="border-bottom: black 1pt solid; text-align: right" title="Weighted average exercise price, forfeitures">5.78</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Outstanding as of December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zRgldhUXPKig" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of stock options outstanding, Outstanding at end of period">2,095,362</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zBtPJUEwMGbj" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Outstanding at end of period">5.51</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Vested as of December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iE_pid_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_z5QZjAnY12bl" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of stock options outstanding, Vested at end of period">1,176,118</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_iE_pid_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zA5lnbkgc1Xd" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Vested at end of period">7.74</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.75in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">For the Year Ended December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Number of stock options</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Weighted average exercise price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Outstanding as of December 31, 2021</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_z5Ql0OmNQLN8" style="width: 16%; text-align: right" title="Number of stock options outstanding, Outstanding at beginning of period">997,148</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zS4hyJI5gG0h" style="width: 16%; text-align: right" title="Weighted average exercise price, Outstanding at beginning of period">8.48</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zP0MwB08HjV1" style="text-align: right" title="Number of stock options outstanding, Granted">530,822</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zWUPWzakJwAb" style="text-align: right" title="Weighted average exercise price, Granted">5.14</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Forfeitures</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zv7dfNz1hq2f" style="border-bottom: black 1pt solid; text-align: right" title="Number of stock options outstanding, forfeitures">(20,833</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zgasCUbdLEzf" style="border-bottom: black 1pt solid; text-align: right" title="Weighted average exercise price, forfeitures">8.16</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Outstanding as of December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zeJPNhzzk3N8" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of stock options outstanding, Outstanding at end of period">1,507,137</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zMEGRS4crtWe" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Outstanding at end of period">7.31</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Vested as of December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iE_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zeuBcNlx7TXf" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of stock options outstanding, Vested at end of period">899,609</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_iE_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesAndDirectorsMember_zmHZJktHeAde" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Vested at end of period">8.52</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1507137

7.31

711308

1.75

123083

5.78

2095362

5.51

1176118

7.74

997148

8.48

530822

5.14

20833

8.16

1507137

7.31

899609

8.52

277000

185000

102000

185000

1.40

4.5

1918000

P2Y4M24D

<p id="xdx_89B_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_z1DinIrJARai" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">The stock options outstanding as of December 31, 2023 and December 31, 2022, summarized by exercise prices, are as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Exercise price $</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Stock options outstanding as of December 31, 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Stock options outstanding as of December 31, 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Weighted average remaining contractual life – years as of December 31, 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Weighted average remaining contractual life – years as of December 31, 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Stock options exercisable as of December 31, 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Stock options exercisable as of December 31, 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 16%; text-align: center"><span id="xdx_905_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneMember__srt--RangeAxis__srt--MinimumMember_zap3jQyXKQH6" title="Exercise price"><span id="xdx_90F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneMember__srt--RangeAxis__srt--MinimumMember_zuZTyrhTJIIk" title="Exercise price">0.00-<span id="xdx_909_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneMember__srt--RangeAxis__srt--MaximumMember_zQihXmpp8v9h" title="Exercise price"><span id="xdx_908_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneMember__srt--RangeAxis__srt--MaximumMember_zAuilLrX1yFj" title="Exercise price">0.01</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneMember_zusxXU3FymIj" style="width: 10%; text-align: right" title="Stock options outstanding">61,577</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneMember_zBSeuc7CX9x" style="width: 10%; text-align: right" title="Stock options outstanding">61,577</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneMember_zve731SxRtgg" title="Weighted average remaining contractual life">2.3</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneMember_z5h0IrDGuP04" title="Weighted average remaining contractual life">3.3</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneMember_zOqVu82yzBn5" style="width: 10%; text-align: right" title="Stock options exercisable">61,577</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneMember_zYGjtI6GR8Ud" style="width: 10%; text-align: right" title="Stock options exercisable">61,577</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"><span id="xdx_901_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwoMember__srt--RangeAxis__srt--MinimumMember_zE1kyAffojfi" title="Exercise price"><span id="xdx_903_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwoMember__srt--RangeAxis__srt--MinimumMember_z8qOoS0wqfq1" title="Exercise price">1.00-<span id="xdx_909_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwoMember__srt--RangeAxis__srt--MaximumMember_z0MwXC2EHHab" title="Exercise price"><span id="xdx_90D_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwoMember__srt--RangeAxis__srt--MaximumMember_zS2X5OiEYABc" title="Exercise price">3.73</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwoMember_zNb1nCCzbrb8" style="text-align: right" title="Stock options outstanding">860,808</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwoMember_zteMgSIyn1Xl" style="text-align: right" title="Stock options outstanding">211,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwoMember_zRYvE3KVlHog" title="Weighted average remaining contractual life">9.6</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwoMember_zHCxFf8AT22j" title="Weighted average remaining contractual life">10</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwoMember_zyIDF3LNtkSh" style="text-align: right" title="Stock options exercisable">95,925</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwoMember_zdNw5xxCx6G1" style="text-align: right" title="Stock options exercisable">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"><span id="xdx_90F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceThreeMember__srt--RangeAxis__srt--MinimumMember_zJ2beWjAduzd" title="Exercise price"><span id="xdx_908_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceThreeMember__srt--RangeAxis__srt--MinimumMember_zVPh3PhHiA5i" title="Exercise price">4.2-<span id="xdx_90C_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceThreeMember__srt--RangeAxis__srt--MaximumMember_zvsBGkM4eLv8" title="Exercise price"><span id="xdx_908_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceThreeMember__srt--RangeAxis__srt--MaximumMember_zPqZD4Fi5wR6" title="Exercise price">7.26</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceThreeMember_zMqW75Y1iYIb" style="text-align: right" title="Stock options outstanding">639,232</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceThreeMember_zxUNAgVG60fd" style="text-align: right" title="Stock options outstanding">687,482</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceThreeMember_z6JWLK2kjmZ3" title="Weighted average remaining contractual life">6.3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceThreeMember_zDBQOUyDolai">8.0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceThreeMember_ztniBxiorOu6" style="text-align: right" title="Stock options exercisable">484,871</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceThreeMember_z8nvdgwdVay8" style="text-align: right" title="Stock options exercisable">315,807</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"><span id="xdx_901_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFourMember__srt--RangeAxis__srt--MinimumMember_zVB0sbjQa2pa" title="Exercise price"><span id="xdx_905_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFourMember__srt--RangeAxis__srt--MinimumMember_z0r4IQpdl9b3" title="Exercise price">8.16-<span id="xdx_901_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFourMember__srt--RangeAxis__srt--MaximumMember_zrJmZW2BS3Xh" title="Exercise price"><span id="xdx_909_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFourMember__srt--RangeAxis__srt--MaximumMember_zHcWeBl95btk" title="Exercise price">9.64</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFourMember_zufFbpF8NvP" style="text-align: right" title="Stock options outstanding">380,872</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFourMember_z9gppoPQdUJ6" style="text-align: right" title="Stock options outstanding">380,872</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFourMember_zlrewkzu3pt" title="Weighted average remaining contractual life">6.6</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFourMember_zt0PLeJWzCj1" title="Weighted average remaining contractual life">7.6</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFourMember_zpVWJZj3pjwg" style="text-align: right" title="Stock options exercisable">380,872</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFourMember_zJpe1UWg7VGi" style="text-align: right" title="Stock options exercisable">356,019</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center; padding-bottom: 1.5pt"><span id="xdx_900_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFiveMember__srt--RangeAxis__srt--MinimumMember_zBQnt6BPcO43" title="Exercise price"><span id="xdx_901_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFiveMember__srt--RangeAxis__srt--MinimumMember_zEAjmlnofkh5" title="Exercise price">15.3-<span id="xdx_908_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFiveMember__srt--RangeAxis__srt--MaximumMember_zKhCespeTna2" title="Exercise price"><span id="xdx_908_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_pid_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFiveMember__srt--RangeAxis__srt--MaximumMember_z6fdnvd6ORO2" title="Exercise price">15.75</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFiveMember_zJILPPG5bIZ3" style="border-bottom: black 1pt solid; text-align: right" title="Stock options outstanding">152,873</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFiveMember_zSxt2gKGnsae" style="border-bottom: black 1pt solid; text-align: right" title="Stock options outstanding">166,206</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFiveMember_zts0cfR5HE8b" title="Weighted average remaining contractual life">3.7</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFiveMember_zp85mncz1Ctk" title="Weighted average remaining contractual life">4.8</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20231231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFiveMember_zNJK4nBDhVuk" style="border-bottom: black 1pt solid; text-align: right" title="Stock options exercisable">152,873</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20221231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFiveMember_z8dJMwnfXB2b" style="border-bottom: black 1pt solid; text-align: right" title="Stock options exercisable">166,206</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20231231_zENgllIhsIQf" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock options outstanding">2,095,362</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20221231_zHaACQEwY0Bh" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock options outstanding">1,507,137</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20231231_zios7TdLmuh4" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock options exercisable">1,176,118</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_pid_c20221231_zTpOC5EttHD6" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock options exercisable">899,609</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.00

0.01

61577

P2Y3M18D

P3Y3M18D

61577

1.00

3.73

860808

211000

P9Y7M6D

P10Y

95925

4.2

7.26

639232

687482

P6Y3M18D

P8Y

484871

315807

8.16

9.64

380872

P6Y7M6D

P7Y7M6D

380872

356019

15.3

15.75

152873

166206

P3Y8M12D

P4Y9M18D

152873

166206

2095362

1507137

1176118

899609

<p id="xdx_895_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_z7FWeX4FAWNb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">The grant date fair values of employee stock options granted in the years ended December 31, 2023 and 2022 were estimated using the Black-Scholes valuation model with the following: SCHEDULE OF STOCK OPTIONS VALUATION ASSUMPTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_dp_uPure_c20230101__20231231_zEm3NjKs20P2" title="Expected volatility, minimum">86.5%-<span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_dp_uPure_c20230101__20231231_zotuGVm2szA5" title="Expected volatility, maximum">98.2%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_dp_uPure_c20220101__20221231_zmgwKrCtclD" title="Expected volatility, minimum">111.2%-<span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_dp_uPure_c20220101__20221231_z34iU9p703Q7" title="Expected volatility, maximum">161.7%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_pid_dp_uPure_c20230101__20231231_zhnQQazGVFU3" title="Risk-free interest, minimum">3.3%- <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_pid_dp_uPure_c20230101__20231231_zMxveNrjvY8g" title="Risk-free interest, maximum">4.7%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_pid_dp_uPure_c20220101__20221231_zCAYHlowEI41" title="Risk-free interest, minimum">1.7%- <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_pid_dp_uPure_c20220101__20221231_zkIjjwYKxX2j" title="Risk-free interest, maximum">3.7%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Expected terms (years)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">5.8</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">6.2</td><td style="width: 1%; text-align: left"> </td></tr> </table>

0.865

0.982

1.112

1.617

0.033

0.047

0.017

0.037

P5Y9M18D

P6Y2M12D

The remaining outstanding warrants and terms as of December 31, 2023 and 2022 are as follows: SCHEDULE OF WARRANTS OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Issuance date</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Outstanding and exercisable as of December 31, 2023</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Outstanding and exercisable as of December 31, 2022</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Exercisable Through</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 26%; text-align: left">Series A (2013)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--SeriesAWarrantTwoThousandThirteenMember_z9p0ARTLEeih" style="width: 14%; text-align: right" title="Number of outstanding warrants">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--SeriesAWarrantTwoThousandThirteenMember_zn9cMl2Ml3hg" style="width: 14%; text-align: right" title="Number of outstanding warrants">183</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--SeriesAWarrantTwoThousandThirteenMember_zgGRU8wlSeD6" style="width: 14%; text-align: right" title="Exercise price">2,754.00</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center"><span id="xdx_902_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--SeriesAWarrantTwoThousandThirteenMember_zYb0TF0k2Ul9" title="Exercisable Through">April 9, 2023</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant to underwriters December 2019</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberOneMember_zMtI7K5affyd" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberOneMember_zgXzO8IXe1U4" style="text-align: right" title="Number of outstanding warrants">45,643</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberOneMember_zrbEOWLs263e" style="text-align: right" title="Exercise price">13.13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_907_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberOneMember_zU1DRxM5hl6h" title="Exercisable Through">June 25, 2023</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Warrant to underwriters December 2019</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberTwoMember_zGrnmttj2A7d" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberTwoMember_zarJECJXI4b" style="text-align: right" title="Number of outstanding warrants">47,619</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberTwoMember_zHwj92vGnOyi" style="text-align: right" title="Exercise price">13.13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_902_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberTwoMember_z41UHTeedbF8" title="Exercisable Through">June 27, 2023</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant to underwriters December 2019</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberThreeMember_z2V5Bb2gmXd6" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberThreeMember_zNgi9H6uTKj4" style="text-align: right" title="Number of outstanding warrants">45,045</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberThreeMember_z3oNRYJru6M4" style="text-align: right" title="Exercise price">13.88</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoThousandNineteenDecemberThreeMember_zo8FIAvBmgXh" title="Exercisable Through">June 30, 2023</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Series A October 2022</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--SeriesAWarrantOctoberTwoThousandTwentyTwoMember_zuNtgjSl367c" style="text-align: right" title="Number of outstanding warrants">1,022,495</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--SeriesAWarrantOctoberTwoThousandTwentyTwoMember_zMf6LBLdybGe" style="text-align: right" title="Number of outstanding warrants">1,022,495</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--SeriesAWarrantOctoberTwoThousandTwentyTwoMember_zjNnsqaE6cgd" style="text-align: right" title="Exercise price">2.20</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90F_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--SeriesAWarrantOctoberTwoThousandTwentyTwoMember_z2yKQzOTrhUi" title="Exercisable Through">October 25, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Series B October 2022</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--SeriesBWarrantOctoberTwoThousandTwentyTwoMember_z23AaK0bkJwk" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--SeriesBWarrantOctoberTwoThousandTwentyTwoMember_zyFFd5T3oPr9" style="text-align: right" title="Number of outstanding warrants">1,022,495</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--SeriesBWarrantOctoberTwoThousandTwentyTwoMember_zsRw6FG01OBf" style="text-align: right" title="Exercise price">2.20</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90D_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--SeriesBWarrantOctoberTwoThousandTwentyTwoMember_z9C8n333h3Tf" title="Exercisable Through">October 25, 2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prefunded warrants October 2022</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--PreFundedWarrantsOctoberTwoThousandTwentyTwoMember_zlbHRwTu84F5" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--PreFundedWarrantsOctoberTwoThousandTwentyTwoMember_zmYrR0n3kAMj" style="text-align: right" title="Number of outstanding warrants">240,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_dxL_c20231231__us-gaap--StatementEquityComponentsAxis__custom--PreFundedWarrantsOctoberTwoThousandTwentyTwoMember_fKCop_zrPxKTWRysCe" style="text-align: right" title="Exercise price::XDX::-">(*</td><td style="text-align: left">)</td><td> </td> <td style="text-align: center"><span id="xdx_907_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--PreFundedWarrantsOctoberTwoThousandTwentyTwoMember_zlHu2JrOsBee" title="Exercisable Through">No limit</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant to underwriters October 2022</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOctoberTwoThousandTwentyTwoMember_zUce7LylQi14" style="text-align: right" title="Number of outstanding warrants">51,125</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOctoberTwoThousandTwentyTwoMember_ztzyAQtxfJF6" style="text-align: right" title="Number of outstanding warrants">51,125</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOctoberTwoThousandTwentyTwoMember_zHy4pli5ekBe" style="text-align: right" title="Exercise price">6.11</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_903_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOctoberTwoThousandTwentyTwoMember_zx0EoChgLqcg" title="Exercisable Through">October 21, 2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Warrant to underwriters May 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOneMayTwoThousandTwentyThreeMember_zL0op4MhXSv2" style="text-align: right" title="Number of outstanding warrants">32,778</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOneMayTwoThousandTwentyThreeMember_zHy5a9iki9Eg" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOneMayTwoThousandTwentyThreeMember_z2CfZ7Awk7gd" style="text-align: right" title="Exercise price">2.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_908_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOneMayTwoThousandTwentyThreeMember_z5rwACE2n4yf" title="Exercisable Through">November 23, 2026</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant to underwriters May 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoMayTwoThousandTwentyThreeMember_zLlXRS8uFcx4" style="text-align: right" title="Number of outstanding warrants">60,476</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoMayTwoThousandTwentyThreeMember_zB6XBkosvCE4" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoMayTwoThousandTwentyThreeMember_zY2PYZc36yYj" style="text-align: right" title="Exercise price">2.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_903_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoMayTwoThousandTwentyThreeMember_zNm9HqzGTQq1" title="Exercisable Through">November 24, 2026</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Warrant to underwriters June 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOneJuneTwoThousandTwentyThreeMember_zhEd9w6eih98" style="text-align: right" title="Number of outstanding warrants">35,088</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOneJuneTwoThousandTwentyThreeMember_zbQP9zZPC9ag" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOneJuneTwoThousandTwentyThreeMember_z1aSjRchC78i" style="text-align: right" title="Exercise price">2.67</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_909_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersOneJuneTwoThousandTwentyThreeMember_zaCvrvt8TU4f" title="Exercisable Through">June 2, 2028</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant series C June 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantSeriesCJuneTwoThousandTwentyThreeMember_zYvspWzyYNak" style="text-align: right" title="Number of outstanding warrants">350,878</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantSeriesCJuneTwoThousandTwentyThreeMember_zSFkgim99f4h" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantSeriesCJuneTwoThousandTwentyThreeMember_zDBGKWdlaHCf" style="text-align: right" title="Exercise price">2.08</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90E_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantSeriesCJuneTwoThousandTwentyThreeMember_zlmn2h2azGZc" title="Exercisable Through">December 6, 2028</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Warrant to underwriters June 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoJuneTwoThousandTwentyThreeMember_z0JF877c5qtc" style="text-align: right" title="Number of outstanding warrants">31,231</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoJuneTwoThousandTwentyThreeMember_zb7Sg31Ck8l7" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoJuneTwoThousandTwentyThreeMember_zfqS9VFJODl1" style="text-align: right" title="Exercise price">4.06</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_902_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantToUnderwritersTwoJuneTwoThousandTwentyThreeMember_zXt1k9puN3s1" title="Exercisable Through">June 28, 2028</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant series D June 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantSeriesDJuneTwoThousandTwentyThreeMember_zbiXXLGZHrj3" style="text-align: right" title="Number of outstanding warrants">312,309</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20221231__us-gaap--StatementEquityComponentsAxis__custom--WarrantSeriesDJuneTwoThousandTwentyThreeMember_zZDveK4MFXa9" style="text-align: right" title="Number of outstanding warrants">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantSeriesDJuneTwoThousandTwentyThreeMember_zBRlkfpSXr59" style="text-align: right" title="Exercise price">3.19</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_901_ecustom--ClassOfWarrantOrRighstMonthYearFromWhichWarrantsOrRightsExercisable_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__custom--WarrantSeriesDJuneTwoThousandTwentyThreeMember_znlM1VmLHyJa" title="Exercisable Through">December 28, 2028</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"></td><td style="text-align: justify">Less than $0.01.</td> </tr></table>

183

2754.00

April 9, 2023

45643

13.13

June 25, 2023

47619

13.13

June 27, 2023

45045

13.88

June 30, 2023

1022495

2.20

October 25, 2027

1022495

2.20

October 25, 2027

240000

No limit

51125

6.11

October 21, 2027

32778

2.75

November 23, 2026

60476

2.75

November 24, 2026

35088

2.67

June 2, 2028

350878

2.08

December 6, 2028

31231

4.06

June 28, 2028

312309

3.19

December 28, 2028

NOTE 11 - 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, 2023 and 2022. 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, 2023 and 2022, potentially dilutive securities excluded from the diluted loss per share calculation are as follows: <p id="xdx_897_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zncalonYllAk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES EXCLUDED FROM DILUTED LOSS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_494_20230101__20231231_zQsg2n7MyEC2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20220101__20221231_zXGI1l6x2kq9" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesAWarrantTwoThousandThirteenMember_zKS3sz3u8WWe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Series A 2013</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">183</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantToUnderwritersDecemberOneTwoThousandNineteenMember_zbDbxbxTailf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant to underwriters December 2019</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">45,643</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantToUnderwritersDecemberTwoTwoThousandNineteenMember_zHwP90uHUjig" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Warrant to underwriters December 2019</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47,619</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantToUnderwritersDecemberThreeTwoThousandNineteenMember_zVRonI2xeKJ3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant to underwriters December 2019</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">45,045</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesAAndBWarrantOctoberTwoThousandTwentyTwoMember_zZEMqYfUVR11" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Series A and B warrants October 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,022,495</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,044,990</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantToUnderwritersOctoberTwoThousandTwentyTwoMember_zYKcoUaybPVd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant to underwriters October 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,125</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,125</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantToUnderwritersOneMayTwoThousandTwentyThreeMember_zRqMp5wjf496" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Warrant to underwriters May 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,778</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantToUnderwritersTwoMayTwoThousandTwentyThreeMember_zTvODh5okDK7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant to underwriters May 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,476</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantToUnderwritersJuneTwoThousandTwentyThreeMember_zXZKcjyKthmg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Warrant to underwriters June 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,088</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantSeriesCJuneTwoThousandTwentyThreeMember_zEEO0HUKmCjh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant series C June 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">350,878</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantToUnderwritersJuneTwoThousandTwentyThreeTwoMember_zvEVQh3Iw8ei" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Warrant to underwriters June 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,231</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantSeriesDJuneTwoThousandTwentyThreeMember_zrequ792mNch" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Warrant series D June 2023</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right">312,309</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_zQWpf9mekok6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left">Outstanding employee stock options to purchase common stock</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,095,362</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,507,137</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_znyCEGubQbW9" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Potentially dilutive securities excluded from diluted loss per share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,095,362</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,507,137</td><td style="text-align: left"> </td></tr> </table> MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data)

<p id="xdx_897_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zncalonYllAk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES EXCLUDED FROM DILUTED LOSS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_494_20230101__20231231_zQsg2n7MyEC2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20220101__20221231_zXGI1l6x2kq9" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesAWarrantTwoThousandThirteenMember_zKS3sz3u8WWe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Series A 2013</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">183</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantToUnderwritersDecemberOneTwoThousandNineteenMember_zbDbxbxTailf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant to underwriters December 2019</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">45,643</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantToUnderwritersDecemberTwoTwoThousandNineteenMember_zHwP90uHUjig" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Warrant to underwriters December 2019</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47,619</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantToUnderwritersDecemberThreeTwoThousandNineteenMember_zVRonI2xeKJ3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant to underwriters December 2019</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">45,045</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesAAndBWarrantOctoberTwoThousandTwentyTwoMember_zZEMqYfUVR11" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Series A and B warrants October 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,022,495</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,044,990</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantToUnderwritersOctoberTwoThousandTwentyTwoMember_zYKcoUaybPVd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant to underwriters October 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,125</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,125</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantToUnderwritersOneMayTwoThousandTwentyThreeMember_zRqMp5wjf496" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Warrant to underwriters May 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,778</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantToUnderwritersTwoMayTwoThousandTwentyThreeMember_zTvODh5okDK7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant to underwriters May 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,476</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantToUnderwritersJuneTwoThousandTwentyThreeMember_zXZKcjyKthmg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Warrant to underwriters June 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,088</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantSeriesCJuneTwoThousandTwentyThreeMember_zEEO0HUKmCjh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant series C June 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">350,878</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantToUnderwritersJuneTwoThousandTwentyThreeTwoMember_zvEVQh3Iw8ei" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Warrant to underwriters June 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,231</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantSeriesDJuneTwoThousandTwentyThreeMember_zrequ792mNch" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Warrant series D June 2023</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right">312,309</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_zQWpf9mekok6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left">Outstanding employee stock options to purchase common stock</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,095,362</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,507,137</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_znyCEGubQbW9" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Potentially dilutive securities excluded from diluted loss per share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,095,362</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,507,137</td><td style="text-align: left"> </td></tr> </table>

183000

45643000

47619000

45045000

1022495000

2044990000

51125000

32778000

60476000

35088000

350878000

31231000

312309000

2095362000

1507137000

2095362000

1507137000

NOTE 12 - RESEARCH AND DEVELOPMENT EXPENSES, NET <p id="xdx_896_eus-gaap--ScheduleOfResearchAndDevelopmentAssetsAcquiredOtherThanThroughBusinessCombinationTextBlock_zgToVwZEekf9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">SCHEDULE OF RESEARCH AND DEVELOPMENT EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20230101__20231231__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zKksJtRvzpBd" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20220101__20221231__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zMUmT6nh3Ose" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--LaborAndRelatedExpense_maRADEzGXN_zWMcn7yU8VCk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Payroll and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,455</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,558</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ShareBasedCompensation_maRADEzGXN_zPGJSbbdkSt9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">407</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">387</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ProfessionalFees_maRADEzGXN_zBHOCPjHsHwl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Professional services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,842</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,097</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--CostDirectMaterial_maRADEzGXN_zZMfobxrrWPb" style="vertical-align: bottom; background-color: White"> <td>Materials</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">520</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">559</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RoyaltyExpense_maRADEzGXN_z5rOyGTa6plk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Patents</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">157</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">341</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherResearchAndDevelopmentExpense_maRADEzGXN_zf4ZuHBfoQ6a" style="vertical-align: bottom; background-color: White"> <td>Rent</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">224</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--OfficeAndMaintenanceExpenses_maRADEzGXN_zhcFtSOUSG2f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office and maintenance expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--Depreciation_maRADEzGXN_zjRyvpNqqbc" style="vertical-align: bottom; background-color: White"> <td>Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">106</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">102</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherExpenses_maRADEzGXN_zFPdmczZguH5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">248</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">368</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--Grants_iN_di_msRADEzGXN_zEJY5rwmj3g1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Less - grants</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(279</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ResearchAndDevelopmentExpense_iT_pn3n3_mtRADEzGXN_zgG2ySDMNOv4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Research and development expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,724</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,736</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_896_eus-gaap--ScheduleOfResearchAndDevelopmentAssetsAcquiredOtherThanThroughBusinessCombinationTextBlock_zgToVwZEekf9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">SCHEDULE OF RESEARCH AND DEVELOPMENT EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20230101__20231231__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zKksJtRvzpBd" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20220101__20221231__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zMUmT6nh3Ose" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--LaborAndRelatedExpense_maRADEzGXN_zWMcn7yU8VCk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Payroll and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,455</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,558</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ShareBasedCompensation_maRADEzGXN_zPGJSbbdkSt9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">407</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">387</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ProfessionalFees_maRADEzGXN_zBHOCPjHsHwl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Professional services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,842</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,097</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--CostDirectMaterial_maRADEzGXN_zZMfobxrrWPb" style="vertical-align: bottom; background-color: White"> <td>Materials</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">520</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">559</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RoyaltyExpense_maRADEzGXN_z5rOyGTa6plk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Patents</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">157</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">341</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherResearchAndDevelopmentExpense_maRADEzGXN_zf4ZuHBfoQ6a" style="vertical-align: bottom; background-color: White"> <td>Rent</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">224</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--OfficeAndMaintenanceExpenses_maRADEzGXN_zhcFtSOUSG2f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office and maintenance expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--Depreciation_maRADEzGXN_zjRyvpNqqbc" style="vertical-align: bottom; background-color: White"> <td>Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">106</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">102</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherExpenses_maRADEzGXN_zFPdmczZguH5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">248</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">368</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--Grants_iN_di_msRADEzGXN_zEJY5rwmj3g1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Less - grants</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(279</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ResearchAndDevelopmentExpense_iT_pn3n3_mtRADEzGXN_zgG2ySDMNOv4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Research and development expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,724</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,736</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2455000

3558000

407000

387000

1842000

2097000

520000

559000

157000

341000

213000

224000

55000 100000

106000

102000

248000

368000

279000

5724000

7736000

NOTE 13 - GENERAL AND ADMINISTRATIVE EXPENSES, NET <p id="xdx_893_ecustom--ScheduleOfGeneralAndAdministrativeExpenseTableTextBlock_zLrZ1XPM4Ek7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 49.65pt; text-align: justify; text-indent: -49.65pt">SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20230101__20231231__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zOkAz4Jtl95k" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20220101__20221231__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_z7x5YVJAgjmh" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--LaborAndRelatedExpense_maGAAEzja1_z0pPMEPPKBg5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Payroll and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,223</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,813</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--GovernmentalFees_maGAAEzja1_z0IRnERctROf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Government fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ShareBasedCompensation_maGAAEzja1_zogdN544Bq0i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">988</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,365</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ProfessionalFees_maGAAEzja1_zXTq7hzBglNa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,204</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,154</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--GeneralInsuranceExpense_maGAAEzja1_zNYva9876Ko3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Insurance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">442</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">733</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--PublicAndInvestorRelationsExpenses_maGAAEzja1_zvlV8Lm7GLM5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Public and investor relations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">220</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--OfficeAndMaintenanceExpenses_maGAAEzja1_z8jof8seFuI5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office and maintenance expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">95</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--TravelAndEntertainmentExpense_maGAAEzja1_zvRuQGzwewX1" style="vertical-align: bottom; background-color: White"> <td>Travel</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">160</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">180</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherGeneralAndAdministrativeExpense_maGAAEzja1_z9kHLMFY3YTf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right">94</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right">81</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--InsuranceRecoveries_iN_di_msGAAEzja1_zOp8pWCg8I01" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Less – insurance loss recoveries</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(281</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(156</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--GeneralAndAdministrativeExpense_iT_pn3n3_mtGAAEzja1_zIhYwSzONG1g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">General and administrative expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,131</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,545</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) <p id="xdx_893_ecustom--ScheduleOfGeneralAndAdministrativeExpenseTableTextBlock_zLrZ1XPM4Ek7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 49.65pt; text-align: justify; text-indent: -49.65pt">SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20230101__20231231__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zOkAz4Jtl95k" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20220101__20221231__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_z7x5YVJAgjmh" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--LaborAndRelatedExpense_maGAAEzja1_z0pPMEPPKBg5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Payroll and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,223</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,813</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--GovernmentalFees_maGAAEzja1_z0IRnERctROf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Government fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ShareBasedCompensation_maGAAEzja1_zogdN544Bq0i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">988</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,365</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ProfessionalFees_maGAAEzja1_zXTq7hzBglNa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,204</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,154</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--GeneralInsuranceExpense_maGAAEzja1_zNYva9876Ko3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Insurance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">442</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">733</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--PublicAndInvestorRelationsExpenses_maGAAEzja1_zvlV8Lm7GLM5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Public and investor relations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">220</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--OfficeAndMaintenanceExpenses_maGAAEzja1_z8jof8seFuI5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office and maintenance expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">95</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--TravelAndEntertainmentExpense_maGAAEzja1_zvRuQGzwewX1" style="vertical-align: bottom; background-color: White"> <td>Travel</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">160</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">180</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherGeneralAndAdministrativeExpense_maGAAEzja1_z9kHLMFY3YTf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right">94</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right">81</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--InsuranceRecoveries_iN_di_msGAAEzja1_zOp8pWCg8I01" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Less – insurance loss recoveries</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(281</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(156</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--GeneralAndAdministrativeExpense_iT_pn3n3_mtGAAEzja1_zIhYwSzONG1g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">General and administrative expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,131</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,545</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1223000

1813000

58000 35000

988000

1365000

1204000

1154000

442000

733000

148000 220000 95000 120000

160000

180000

94000

81000

281000

156000

4131000

5545000

NOTE 14 - RELATED PARTIES There were no material related party transactions in each of the years ended December 31, 2023 and 2022 that were outside of the Company’s normal course of business.

NOTE 15 - TAXES ON INCOME The Company is subject to U.S. federal tax rate of <span id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20230101__20231231__us-gaap--IncomeTaxAuthorityNameAxis__custom--USTaxAuthorityMember_zVp2qn0TlQoi" title="Corporate income tax rate"><span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20220101__20221231__us-gaap--IncomeTaxAuthorityNameAxis__custom--USTaxAuthorityMember_zh7veyqG5uDh" title="Corporate income tax rate">21% for the years ended December 31, 2023 and 2022. The Company has not been audited by the Internal Revenue Service since its incorporation. As of December 31, 2023 and 2022, the Company has generated accumulated net operating losses in the U.S. of approximately $506,317 and $502,053, respectively. Net operating losses in the United States are available through 2035. 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 <span id="xdx_90D_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20230101__20231231__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--IsraelTaxAuthorityMember_z4E4nXPvPRif" title="Corporate income tax rate"><span id="xdx_903_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20220101__20221231__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--IsraelTaxAuthorityMember_zyj6FwAslJS4" title="Corporate income tax rate">23% for the years ended 2023 and 2022. Microbot Israel has not received a final tax assessment since 2018. As of December 31, 2023 and 2022, Microbot Israel has generated accumulated net operating losses in Israel of approximately $41,164 and $34,688, 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 15 - 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. SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20231231_zhtgI7J1aYm1" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_493_20221231_z6ycMK08JE5i" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pn3n3_maDTAGzH1x_maDTAGzhML_z4KhJNN4GROa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Net operating loss carryforwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">115,778</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">113,393</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DeferredTaxAssetsOperationLeaseLiabilities_iI_pn3n3_maDTAGzH1x_maDTAGzhML_zdHVRdQ6NNba" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DeferredTaxAssetsAccruedVacationPay_iI_pn3n3_maDTAGzH1x_maDTAGzhML_zsFlGd41Y3e5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued vacation pay</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--DeferredTaxAssetsLegalSettlementAccrual_iI_pn3n3_maDTAGzhML_zcjD5sAdQ589" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Legal settlement accrual</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">464</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--DeferredTaxAssetsAdvancePaymentFromIia_iI_pn3n3_maDTAGzhML_zLCBTPTGkRe5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Advance payment from IIA</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">17</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsGross_iTI_pn3n3_maDTANzNI9_mtDTAGzhML_zbhMFC4cdFL6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,371</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">113,569</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pn3n3_di_msDTANzNI9_zHggAFTUN2aa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Less: valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(116,014</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(113,455</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsNet_iTI_pn3n3_mtDTANzNI9_maDTLzaPY_zoPLtOcyHrLb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Net deferred tax assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">357</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">114</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DeferredTaxLiabilitiesOperatingLeasesRightofUseAssets_iNI_pn3n3_di_maDITLzqnl_maDTLzwq6_zfjOIxpWfyqf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating leases, right-of-use assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(60</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(114</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--DeferredTaxLiabilitiesGrantReceivable_iNI_pn3n3_di_maDTLzwq6_zkYeszHLfKLb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Grant receivable (Ministry of Economy)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DeferredTaxLiabilitiesInsuranceRecoveryReceivable_iNI_pn3n3_di_maDTLzwq6_zZzvo3V5yRRh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Insurance recovery receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(280</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DeferredTaxLiabilitiesMarketableSecurities_iNI_pn3n3_di_maDTLzwq6_z2UliDzfKLyg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Marketable securities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(12</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxLiabilities_iNTI_di_msDTLzaPY_mtDTLzwq6_zNdseNDuZQ86" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Total deferred tax liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(357</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(114</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_mtDTLzaPY_zdjK2ipDRSVj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left">Total net deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 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. MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data)

0.21

506317000

502053000

0.23

41164000

34688000

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20231231_zhtgI7J1aYm1" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_493_20221231_z6ycMK08JE5i" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pn3n3_maDTAGzH1x_maDTAGzhML_z4KhJNN4GROa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Net operating loss carryforwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">115,778</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">113,393</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DeferredTaxAssetsOperationLeaseLiabilities_iI_pn3n3_maDTAGzH1x_maDTAGzhML_zdHVRdQ6NNba" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DeferredTaxAssetsAccruedVacationPay_iI_pn3n3_maDTAGzH1x_maDTAGzhML_zsFlGd41Y3e5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued vacation pay</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--DeferredTaxAssetsLegalSettlementAccrual_iI_pn3n3_maDTAGzhML_zcjD5sAdQ589" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Legal settlement accrual</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">464</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--DeferredTaxAssetsAdvancePaymentFromIia_iI_pn3n3_maDTAGzhML_zLCBTPTGkRe5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Advance payment from IIA</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">17</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsGross_iTI_pn3n3_maDTANzNI9_mtDTAGzhML_zbhMFC4cdFL6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,371</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">113,569</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pn3n3_di_msDTANzNI9_zHggAFTUN2aa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Less: valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(116,014</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(113,455</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsNet_iTI_pn3n3_mtDTANzNI9_maDTLzaPY_zoPLtOcyHrLb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Net deferred tax assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">357</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">114</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DeferredTaxLiabilitiesOperatingLeasesRightofUseAssets_iNI_pn3n3_di_maDITLzqnl_maDTLzwq6_zfjOIxpWfyqf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating leases, right-of-use assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(60</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(114</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--DeferredTaxLiabilitiesGrantReceivable_iNI_pn3n3_di_maDTLzwq6_zkYeszHLfKLb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Grant receivable (Ministry of Economy)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DeferredTaxLiabilitiesInsuranceRecoveryReceivable_iNI_pn3n3_di_maDTLzwq6_zZzvo3V5yRRh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Insurance recovery receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(280</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DeferredTaxLiabilitiesMarketableSecurities_iNI_pn3n3_di_maDTLzwq6_z2UliDzfKLyg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Marketable securities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(12</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxLiabilities_iNTI_di_msDTLzaPY_mtDTLzwq6_zNdseNDuZQ86" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Total deferred tax liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(357</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(114</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_mtDTLzaPY_zdjK2ipDRSVj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left">Total net deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

115778000

113393000

53000 105000 59000 71000 464000 17000

116371000

113569000

116014000

113455000

357000

114000

60000 114000 5000 280000 12000

357000

114000

NOTE 16 – SUBSEQUENT EVENTS 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 <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20231229__20231229__us-gaap--SubsidiarySaleOfStockAxis__custom--PreferredInvestmentOptionExerciseInducementOffersLetterMember_zAYDMbfZ5555" title="Aggregate shares of common stock">1,022,495 shares of the Company’s common stock at an exercise price of $<span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_c20221025__us-gaap--SubsidiarySaleOfStockAxis__custom--PreferredInvestmentOptionExerciseInducementOffersLetterMember_zzx6Xnzhs5xh" title="Options exercise price per share">2.20 per share, issued on October 25, 2022, as amended on May 24, 2023, (ii) Series C preferred investment options to purchase <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20230606__20230606__us-gaap--SubsidiarySaleOfStockAxis__custom--PreferredInvestmentOptionExerciseInducementOffersLetterMember_zjDBiJl4AuH1" title="investment options of common stock">350,878 shares of the Company’s common stock at an exercise price of $<span id="xdx_90B_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20230606__us-gaap--SubsidiarySaleOfStockAxis__custom--PreferredInvestmentOptionExerciseInducementOffersLetterMember_z9EyYJ4Iiis3" title="Issued, price per share">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 $<span id="xdx_902_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20230626__us-gaap--SubsidiarySaleOfStockAxis__custom--PreferredInvestmentOptionExerciseInducementOffersLetterMember_z1NxcBb5vu6j" title="Exercise price">3.19 per share issued on June 26, 2023 (clauses (i) through (iii) collectively, the “Existing Preferred Investment Options”), pursuant to which the holders agreed to exercise for cash their Existing Investment Options to purchase an aggregate of <span id="xdx_90F_ecustom--StockIssuedDuringPeriodValuePurchaseAggregate_pid_c20231229__20231229__us-gaap--SubsidiarySaleOfStockAxis__custom--PreferredInvestmentOptionExerciseInducementOffersLetterMember_zS4i24TqYPE3" title="Options to purchase an aggregate">1,685,682 shares of the Company’s common stock, at a reduced exercised price of $<span id="xdx_909_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20230629__us-gaap--SubsidiarySaleOfStockAxis__custom--PreferredInvestmentOptionExerciseInducementOffersLetterMember_z4rrvcVfxap2" title="Exercise price">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 <span id="xdx_904_ecustom--StockIssuedDuringPeriodValuePurchaseAggregate_pid_c20231229__20231229__us-gaap--SubsidiarySaleOfStockAxis__custom--PreferredInvestmentOptionExerciseInducementOffersLetterMember_z3bmwlqkODn4" title="Options to purchase an aggregate">1,685,682 shares of the Company’s common stock (the “Inducement Investment Options”). Each Inducement Investment Option will have an exercise price equal to $1.50 per share, and will be exercisable from the date of the issuance until five and one-half (5.5) years following the date of the issuance. The Company received aggregate gross proceeds of approximately $2,730 from the exercise of the Existing Investment Options by the Holders and the sale of the Inducement Investment Options, before deducting placement agent fees and other offering expenses payable by the Company. As mentioned in Note 9E above, the Company engaged Wainwright to act as its exclusive placement agent in connection with the transactions summarized above pursuant to an Engagement Letter, dated October 24, 2023 and paid Wainwright a cash fee equal to <span id="xdx_901_ecustom--GrossProceedsFromCashFeePercentage_pid_dp_c20231229__20231229__us-gaap--SubsidiarySaleOfStockAxis__custom--PreferredInvestmentOptionExerciseInducementOffersLetterMember__dei--LegalEntityAxis__custom--HCWainwrightAndCoLLCMember_zgax14IOuqR3" title="Gross proceeds from cash fee percentage">7.0% of the gross proceeds received from the exercise of the Existing Investment Options as well as a management fee equal to <span id="xdx_905_ecustom--GrossProceedsFromManagementFeePercentage_pid_dp_c20231229__20231229__us-gaap--SubsidiarySaleOfStockAxis__custom--PreferredInvestmentOptionExerciseInducementOffersLetterMember__dei--LegalEntityAxis__custom--HCWainwrightAndCoLLCMember_z8l5qEl3B5Yg" title="Gross proceeds from management fee percentage">1.0% of the gross proceeds from the exercise of the Existing Investment Options. The Company also paid Wainwright $<span id="xdx_902_ecustom--StockIssuedDuringPeriodValueNonAccountableExpenses_pp0p0_c20231229__20231229__us-gaap--SubsidiarySaleOfStockAxis__custom--PreferredInvestmentOptionExerciseInducementOffersLetterMember__dei--LegalEntityAxis__custom--HCWainwrightAndCoLLCMember_zwHWEikrShbl" title="Non-accountable expenses">60 for non-accountable expenses, and approximately $<span id="xdx_901_ecustom--ClearingFees_pn3n3_c20231229__20231229__us-gaap--SubsidiarySaleOfStockAxis__custom--PreferredInvestmentOptionExerciseInducementOffersLetterMember__dei--LegalEntityAxis__custom--HCWainwrightAndCoLLCMember_zo1EVn3MrGih" title="Clearing fees">16 for certain administrative fees. The Company also issued to Wainwright or its designees preferred investment options to purchase up to <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20231229__20231229__us-gaap--SubsidiarySaleOfStockAxis__custom--PreferredInvestmentOptionExerciseInducementOffersLetterMember__dei--LegalEntityAxis__custom--HCWainwrightAndCoLLCMember_zYH9x2qxbo9b" title="Stock issued during period, shares, new issues">84,284 shares of common stock which have the same terms as the Inducement Investment Options except for an exercise price equal to $<span id="xdx_900_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20231229__us-gaap--SubsidiarySaleOfStockAxis__custom--PreferredInvestmentOptionExerciseInducementOffersLetterMember__dei--LegalEntityAxis__custom--HCWainwrightAndCoLLCMember_zQTkwZZF4Gl4" title="Shares issued, price per share">2.025 per share. Further, pursuant to the engagement letter, Wainwright has a right of first refusal to act as sole book-running manager, sole underwriter, or sole placement agent with respect to any public offering or private placement of equity, equity-linked or debt securities using an underwriter or placement agent occurring during the twelve-month period following the closing date January 3, 2024. The Closing of the preferred investment option exercise inducement offer letter, and the modification of the previous warrants, the issuance of the stock and the warrants, and the receipt of cash, all occurred after December 31, 2023. B. Reinstatement of annual compensation: On January 8, 2024, the Board of Directors of the Company authorized the reinstatement of the annual fees payable to the independent directors for their services, effective as of January 1, 2024. Such fees were suspended in May 2023 as a result of the Company’s cost reduction plan. The Company also reinstated in full of the annual compensation of the CEO, effective as of January 1, 2024. Such compensation was reduced by 50% in May 2023 as a result of the Company’s cost reduction plan. C. Settlement of litigation resulting from 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 a lawsuit brought against the Company in 2020. The lawsuit stemmed from securities purchase agreements made between the Company and the third parties in 2017. Pursuant to the Settlement Agreement, the Company agreed to pay $<span id="xdx_909_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_c20240126__20240126__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zh0Vapb3MV3e" title="Litigation settlement amount">2,154 consisting of a cash payment of $<span id="xdx_90F_eus-gaap--PaymentsForLegalSettlements_c20240126__20240126__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--LitigationSettlementMember_zW9JjyQsm9Ld" title="Payment for litigation settlement">1,100, covered by the Company’s insurance company, and <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20240126__20240126__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--LitigationSettlementMember_zGWmaKUizAik" title="Restricted common shares issued for legal settlement">1,005,965 shares of restricted common stock. 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. As part of the Settlement Agreement, the Company is also obligated to register the restricted common stock. In February 2024, the Plaintiffs filed a stipulation discontinuing the Lawsuit with prejudice. MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) 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 liability and an asset on its 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 statement of comprehensive loss for the year ended December 31, 2023. D. Stock option grants and other compensation: In February 2024, the Company granted the CEO, certain executives and certain employees, fully vested options to purchase an aggregate of <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20240229__20240229__srt--TitleOfIndividualAxis__srt--DirectorMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zm8t9s1ATX5l" title="Agggregate number of options granted">130,000 shares of the Company’s common stock, at an exercise price per share of $<span id="xdx_903_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20240229__srt--TitleOfIndividualAxis__srt--DirectorMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zP58IrXnMWS2" title="Share price per share">1.2684, attributable to performance goals achieved in January 2024. The Company also granted the CEO and other executives, options to purchase an aggregate of <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20240229__20240229__srt--TitleOfIndividualAxis__srt--DirectorMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z9i9oHgW4sE2" title="Issuance of common stock upon exercise of warrants, shares">132,500 shares of common stock at an exercise price per share of $<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20240229__20240229__srt--TitleOfIndividualAxis__srt--DirectorMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zgNeTRp5Kecj" title="Weighted average exercise price per share">1.25, with vesting based on meeting certain performance conditions in the year 2024. In February 2024, the Company granted certain employees and advisors, options to purchase an aggregate of <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20240229__20240229__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z8R8Gyla9xFb" title="Issuance of common stock upon exercise of warrants, shares">77,500 shares of the Company’s common stock, at an exercise price per share of $<span id="xdx_906_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20240229__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z4pKkGxjxoC4" title="Share price per share">1.2684, with a vesting period of three years. Regarding the CEO’s 2023 annual bonus, in February 2024, the Company paid the CEO 25% of his 2023 annual bonus, amounting to approximately $99, through the grant of fully vested options to purchase an aggregate of <span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_pid_c20240229__20240229__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zmRCclaUQEMl" title="Number of options vested">79,567 shares of the Company’s common stock with an exercise price per share of $<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20240229__20240229__srt--TitleOfIndividualAxis__srt--DirectorMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zf4vBWqdg1V9" title="Weighted average exercise price per share">1.25. The remaining 75% of the CEO’s bonus will be paid in cash contingent upon meeting certain conditions during 2024. As for other Company executives’ 2023 annual bonuses, in February 2024, the Company paid 50% of such bonuses in cash. The remaining 50% of such bonuses will be paid in cash contingent upon meeting certain conditions during 2024. As of December 31, 2023 and for the year then ended, the portions of the bonuses, which were paid in February 2024 in options and cash, were reflected as a liability in the Company’s balance sheet against payroll expenses in the Company’s statement of comprehensive loss, amounting to approximately $140. E. Return of CardioSert intellectual property assets: On March 3, 2024, the Company received notice from CardioSert that it was triggering its right to reacquire the Technology, pursuant to its rights under the CardioSert Agreement. The Company expects the transfer of the Technology back to CardioSert will occur in the second fiscal quarter of 2024.

1022495

2.20

350878

2.075

3.19

1685682

1.62

1685682

1.50

2730000

0.070 0.010 60 16000

84284

2.025

0.50

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1005965

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146000

114000

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5208000

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357000

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91192000

83884000

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240000 3000 -3000

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2397000

17000

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2397000

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14398964

145000

87894000

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90231000

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90231000

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685800 7000 678000 685000 7000 678000 685000

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168000

91192000

-87552000

3808000

16651433

168000

91192000

-87552000

3808000

333000

328000

49000

-8051000

-7586000

65000

71000

2000 105000

1067000

1097000

274000

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-1335000 1100000

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18000

38000

2000

5120000

8379000

2680000

2039000

2500000

5389000

-3000

42000

-984000

5104000

6558000

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NOTE 1 – GENERAL A. Description of business Microbot Medical Inc. (the “Company”) is a pre-clinical 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 micro-robotic technologies with the goal of redefining surgical robotics while improving surgical outcomes for patients. The Company incorporated on August 2, 1988 in the State of Delaware under the name Cellular Transplants, Inc. The original Certificate of Incorporation was restated on February 14, 1992 to change the name of the Company to Cyto Therapeutics, Inc. On May 24, 2000, the Certificate of Incorporation as restated was further amended to change the name of the Company to StemCells, Inc. On November 28, 2016, the Company consummated a transaction pursuant to an Agreement and Plan of Merger, dated August 15, 2016, with Microbot Medical Ltd., a private medical device company organized under the laws of the State of Israel (“Microbot Israel”). On the same day and in connection with the Merger, the Company changed its name from StemCells, Inc. to Microbot Medical Inc. On November 29, 2016, the Company’s common stock began trading on the Nasdaq Capital Market under the symbol “MBOT”. The Company and its subsidiary are sometimes collectively referred to as the “Company” as the context may require. B. Risk Factors Going Concern To date, the Company has not generated revenues from its operations. As of September 30, 2024, the Company had cash equivalents and a marketable securities balance of approximately $4,338, excluding restricted cash. Due to continuing research and development activities, the Company expects to continue to incur additional losses for the foreseeable future, as well as to seek to raise additional funds through future issuances of either debt and/or equity securities and possibly additional grants from government institutions. The Company will require additional capital and its 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. Accordingly, these conditions raise substantial doubt about the Company’s ability to continue as a going concern. War in Israel On October 7, 2023, the State of Israel, where the Company’s operations are primarily based, suffered a surprise attack by hostile forces from Gaza, which led to ongoing military operations and armed conflicts in the Gaza Strip. It continues to evolve and has since spread to northern Israel and threatens to spread to other Middle Eastern countries including Lebanon and Iran. These military operations and related activities are on-going as of the issuance date of these financial statements. The Company has considered various ongoing risks relating to the military operation and related matters, including: ● That some of the Company’s Israeli subcontractors, vendors, suppliers and other companies in which the Company relies, are currently only partially active, as instructed by the relevant authorities; ● A slowdown in the number of international flights in and out of Israel; and ● Reduced workforce due to military service of some employees The Company is closely monitoring how the military operation and related activities could adversely affect its anticipated milestones and its Israel-based activities to support future clinical and regulatory milestones, including the Company’s ability to import materials that are required to construct the Company’s devices and to ship them outside of Israel. As of the filing date of the Quarterly Report on Form 10-Q of which these financial statements are a part, the Company has determined that there have not been any materially adverse effects on its business or operations, but it continues to monitor the situation, as any future escalation or change could result in a material adverse effect on the ability of the Company’s Israeli office to support the Company’s clinical and regulatory activities. The Company does not have any specific contingency plans in the event of any such escalation or change. C. Unaudited Interim Condensed Financial Statements The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with U.S. GAAP for interim condensed financial information and with the instructions to Form 10-Q and Article 10 of U.S. Securities and Exchange Commission (“SEC”) regulations. Accordingly, they do not include all the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included (consisting only of normal recurring adjustments except as otherwise discussed). These interim condensed consolidated financial statements should be read in conjunction with the latest audited financial statements. Operating results for the nine-month period ended September 30, 2024 are not necessarily indicative of the results that may be expected for the year ending December 31, 2024.

1988-08-02

4338000

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. 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. Fair value of financial instruments: The carrying values of cash and cash equivalents, other receivables and other 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. <p id="xdx_89E_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zF3nuCSb6x4k" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">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 September 30, 2024 and December 31, 2023: SCHEDULE OF FINANCIAL ASSETS FAIR VALUE MEASUREMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">As of September 30, 2024</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left; padding-bottom: 2.5pt">Money market mutual funds</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20240930__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zyvFnOBeRbGf" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">3,859</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20240930__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zQK9qi4P3PP4" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">3,859</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20240930__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zYbN3sGhB1Bj" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"><span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_iI_c20240930__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z2CZn4IkdmOd">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2023</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Marketable securities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">U.S. treasury securities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zhQfBX87HIVh" style="width: 11%; text-align: right" title="Assets, fair value">2,497</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zjqJmZCQuFj9" style="width: 11%; text-align: right" title="Assets, fair value">2,497</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_z3ze1RRxg0mj" style="width: 11%; text-align: right" title="Assets, fair value">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zSll6XtWk4dg" style="width: 11%; text-align: right" title="Assets, fair value">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Money market mutual funds</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember_zo1cRqRcA17b" style="border-bottom: Black 1pt solid; text-align: right" title="Assets, fair value">1,420</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zENTyKm2gAHl" style="border-bottom: Black 1pt solid; text-align: right" title="Assets, fair value">1,420</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_ztcdjUNoPpYb" style="border-bottom: Black 1pt solid; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zigdmK2r8Y47" style="border-bottom: Black 1pt solid; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zv981ZZHTrsb" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">3,917</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z9YyMRHRIaVb" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">3,917</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zoZE6ywjOHpe" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z9hNS3O69Fyl" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 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 September 30, 2024 and December 31, 2023. 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 or market 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. The expected stock option term is calculated for stock options granted using the “simplified” method for awards that qualify as “plain-vanilla” 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. 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. Recently issued accounting pronouncements: From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board, or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on the Company’s financial position or results of operations upon adoption. Segment Reporting In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, to update reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The amendment is effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The amendment should be applied retrospectively to all prior periods presented in the financial statements. The Company is currently evaluating the impact that the adoption of this standard will have on its consolidated financial statements and related disclosures.

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.

Fair value of financial instruments: The carrying values of cash and cash equivalents, other receivables and other 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. <p id="xdx_89E_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zF3nuCSb6x4k" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">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 September 30, 2024 and December 31, 2023: SCHEDULE OF FINANCIAL ASSETS FAIR VALUE MEASUREMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">As of September 30, 2024</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left; padding-bottom: 2.5pt">Money market mutual funds</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20240930__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zyvFnOBeRbGf" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">3,859</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20240930__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zQK9qi4P3PP4" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">3,859</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20240930__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zYbN3sGhB1Bj" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"><span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_iI_c20240930__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z2CZn4IkdmOd">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2023</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Marketable securities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">U.S. treasury securities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zhQfBX87HIVh" style="width: 11%; text-align: right" title="Assets, fair value">2,497</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zjqJmZCQuFj9" style="width: 11%; text-align: right" title="Assets, fair value">2,497</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_z3ze1RRxg0mj" style="width: 11%; text-align: right" title="Assets, fair value">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zSll6XtWk4dg" style="width: 11%; text-align: right" title="Assets, fair value">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Money market mutual funds</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember_zo1cRqRcA17b" style="border-bottom: Black 1pt solid; text-align: right" title="Assets, fair value">1,420</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zENTyKm2gAHl" style="border-bottom: Black 1pt solid; text-align: right" title="Assets, fair value">1,420</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_ztcdjUNoPpYb" style="border-bottom: Black 1pt solid; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zigdmK2r8Y47" style="border-bottom: Black 1pt solid; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zv981ZZHTrsb" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">3,917</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z9YyMRHRIaVb" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">3,917</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zoZE6ywjOHpe" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z9hNS3O69Fyl" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 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 September 30, 2024 and December 31, 2023.

<p id="xdx_89E_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zF3nuCSb6x4k" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">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 September 30, 2024 and December 31, 2023: SCHEDULE OF FINANCIAL ASSETS FAIR VALUE MEASUREMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">As of September 30, 2024</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left; padding-bottom: 2.5pt">Money market mutual funds</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20240930__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zyvFnOBeRbGf" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">3,859</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20240930__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zQK9qi4P3PP4" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">3,859</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20240930__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zYbN3sGhB1Bj" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"><span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_iI_c20240930__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z2CZn4IkdmOd">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2023</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Marketable securities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">U.S. treasury securities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zhQfBX87HIVh" style="width: 11%; text-align: right" title="Assets, fair value">2,497</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zjqJmZCQuFj9" style="width: 11%; text-align: right" title="Assets, fair value">2,497</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_z3ze1RRxg0mj" style="width: 11%; text-align: right" title="Assets, fair value">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zSll6XtWk4dg" style="width: 11%; text-align: right" title="Assets, fair value">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Money market mutual funds</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember_zo1cRqRcA17b" style="border-bottom: Black 1pt solid; text-align: right" title="Assets, fair value">1,420</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zENTyKm2gAHl" style="border-bottom: Black 1pt solid; text-align: right" title="Assets, fair value">1,420</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_ztcdjUNoPpYb" style="border-bottom: Black 1pt solid; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--CashAndCashEquivalentsAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zigdmK2r8Y47" style="border-bottom: Black 1pt solid; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember_zv981ZZHTrsb" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">3,917</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z9YyMRHRIaVb" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">3,917</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zoZE6ywjOHpe" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_iI_pn3n3_c20231231__us-gaap--FinancialInstrumentAxis__custom--MarketableSecuritiesMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z9hNS3O69Fyl" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets, fair value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

3859000

2497000

1420000

3917000

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 or market 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. The expected stock option term is calculated for stock options granted using the “simplified” method for awards that qualify as “plain-vanilla” 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.

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.

Recently issued accounting pronouncements: From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board, or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on the Company’s financial position or results of operations upon adoption. Segment Reporting In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, to update reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The amendment is effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The amendment should be applied retrospectively to all prior periods presented in the financial statements. The Company is currently evaluating the impact that the adoption of this standard will have on its consolidated financial statements and related disclosures.

NOTE 3 - COMMITMENTS AND CONTINGENCIES A. Government grants: Microbot Israel has received grants from the Israeli Innovation Authority (“IIA”) for participation in research and development since 2013 through September 30, 2024 totaling approximately $<span id="xdx_900_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_pn3n3_c20240101__20240930__us-gaap--AwardDateAxis__custom--TwoThousandThirteenThroughJuneThirtyTwoThousandTwentyFourMember__dei--LegalEntityAxis__custom--IsraeliInnovationAuthorityMember_z84lGIWeq2dg" title="Revenue grants received">1,878. This includes amounts received of approximately $378, which is a portion of an additional grant from the IIA in the amount of approximately NIS 1,620,000 (approximately $447) approved by the IIA on June 1, 2023, 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 CardioSert Ltd. (“CardioSert”) on January 4, 2018, Microbot Israel took over the liability to repay CardioSert’s IIA grants in the aggregate amount of approximately $<span id="xdx_90B_ecustom--RepaymentOfGovernmentGrants_pn3n3_c20180104__20180104__dei--LegalEntityAxis__custom--IsraeliInnovationAuthorityMember__us-gaap--BusinessAcquisitionAxis__custom--CardioSertLtdMember_zzV7Mun4aiKl" title="Repayment of government grants">530. See also Notes 3C and 5C below. 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 $<span id="xdx_90A_ecustom--RepaymentOfGovernmentGrants_pn3n3_c20221006__20221006__dei--LegalEntityAxis__custom--IsraeliInnovationAuthorityMember__us-gaap--BusinessAcquisitionAxis__custom--NitiloopMember_zgbF8TymYdek" title="Repayment of government grants">925. In relation to the IIA grants described above, the Company is obligated to pay royalties amounting to <span id="xdx_904_ecustom--NetSalesRoyaltyPercentage_pid_dp_uPure_c20240101__20240930__dei--LegalEntityAxis__custom--IsraeliInnovationAuthorityMember__srt--RangeAxis__srt--MinimumMember_zj4h8QqP1vdb" title="Net sales royalty percenatge">3.0%-<span id="xdx_904_ecustom--NetSalesRoyaltyPercentage_pid_dp_uPure_c20240101__20240930__dei--LegalEntityAxis__custom--IsraeliInnovationAuthorityMember__srt--RangeAxis__srt--MaximumMember_zUb4LlMCbjh2" title="Net sales royalty percenatge">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. On December 11, 2022, the Company received approval for a grant from the Ministry of Economy, in the amount of NIS 300,000 (approximately $83), for participation in expenses related to the LIBERTY® Endovascular Robotic Surgical System in the U.S. market. As of September 30, 2024, the Company received approximately $50 of such grant. In relation with 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 <span id="xdx_90C_ecustom--NetSalesRoyaltyPercentage_pid_dp_uPure_c20120601__20120630__dei--LegalEntityAxis__custom--TechnionResearchAndDevelopmentFoundationLimitedMember__srt--RangeAxis__srt--MinimumMember_zx3P1bWGG7G1" title="Net sales royalty percenatge">1.5%-<span id="xdx_900_ecustom--NetSalesRoyaltyPercentage_pid_dp_uPure_c20120601__20120630__dei--LegalEntityAxis__custom--TechnionResearchAndDevelopmentFoundationLimitedMember__srt--RangeAxis__srt--MaximumMember_zoJUOxpxjhRi" title="Net sales royalty percenatge">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. C. Agreement with CardioSert Ltd.: On January 4, 2018, Microbot Israel entered into an agreement with CardioSert (the “CardioSert Agreement”) to acquire certain of its patent-protected technology (the “Technology”). Pursuant to the CardioSert Agreement, Microbot Israel made aggregate payments of $<span id="xdx_90B_eus-gaap--PaymentsToAcquireIntangibleAssets_pn3n3_c20180104__20180104__dei--LegalEntityAxis__custom--CardioSertLtdMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zZ530sKEg6Ka" title="Payment to acquire intangible assets">300 in cash and <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20180104__20180104__dei--LegalEntityAxis__custom--CardioSertLtdMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zDkouXoYN0f" title="Number of common shares issued for acquisition">6,738 shares of common stock estimated at $<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_pn3n3_c20180104__20180104__dei--LegalEntityAxis__custom--CardioSertLtdMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zhnrjusg0Tl7" title="Number of common shares issued for acquisition, value">74 to complete the acquisition. As a result of its core-business focus program and its cost reduction plan enacted in May 2023, the Company terminated the CardioSert Agreement effective as of August 17, 2023 in accordance with its terms and ceased its research and development and commercialization efforts for, and maintaining, the Technology, which resulted in CardioSert triggering on March 3, 2024 its right to reacquire the Technology for nominal consideration. See also Note 5C below. In July 2024, Microbot Israel transferred the Technology back to CardioSert, for nominal consideration, pursuant to the terms of the CardioSert Agreement. As a result, Microbot Israel’s liability to repay CardioSert’s IIA grants in the aggregate amount of approximately $530 was also transferred back to CardioSert. D. 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 $<span id="xdx_90A_ecustom--OfferingCosts_iI_pn3n3_c20210610__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketOfferingAgreementMember__dei--LegalEntityAxis__custom--HCWainwrightAndCoLLCMember_zmdPmX3mlo73">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 $<span id="xdx_90B_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_pn3n3_c20240701__20240701__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketOfferingAgreementMember_z9Uf4h07INS3">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 <span id="xdx_905_ecustom--PlacementFeePercent_pid_dp_c20240701__20240701__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketOfferingAgreementMember_zsaIMmfbboKf" title="Percentage of placement fee">3.0% of the gross sales price of the shares of common stock sold pursuant to this ATM Agreement. See also Notes 4D and 5 below. E. 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, 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 a management fee equal to 1.0% of the gross proceeds received by the Company from such offerings, as well as other reimbursable expenses. <span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightReasonForIssuingToNonemployees_c20221003__20221003__dei--LegalEntityAxis__custom--HCWainwrightAndCoLLCMember_ztFuRJNA0y86" title="Warrant issued, descriptions">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. F. 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 $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn3n3_c20221006__20221006__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketOfferingAgreementMember__dei--LegalEntityAxis__custom--HCWainwrightAndCoLLCMember_zVqVMdXGnJQa" title="Stock issued during period, value, new issues">8,000, as follows: Royalties at a rate of 3% 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). G. 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’ $<span id="xdx_905_eus-gaap--LossContingencyDamagesSoughtValue_pn3n3_c20240101__20240930__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_zAevS7MOr0tf" title="Purchase price of 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 <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20240126__20240126__us-gaap--TypeOfArrangementAxis__custom--LitigationSettlementMember_zEbmEIzjcAic" title="Restricted common shares issued for legal settlement">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 liability and an asset on its 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 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, subsequently closing the asset recorded as of December 31, 2023. Additionally, during the first quarter of 2024, the Company paid the settlement amount by transferring $1,100 to the Plaintiffs and issuing <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20240331__us-gaap--TypeOfArrangementAxis__custom--LitigationSettlementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zKrc8bHSgcGb" title="Number of share issued">1,005,965 shares of the Company’s common stock, thereby closing the liability recorded as of December 31, 2023. H. Mona litigation: On April 28, 2019, the Company brought an 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. The amount of profits was estimated in the complaint to be approximately $<span id="xdx_90E_eus-gaap--LitigationSettlementAmountAwardedFromOtherParty_pn3n3_c20190428__20190428__dei--LegalEntityAxis__custom--AllianceInvestmentManagementLtdMember_z6oTBf6rELCf" title="Litigation settlement">468. On March 31, 2021, the Court entered a judgment against Mona and in favor of the Company in the amount of approximately $485. Collection of the judgment was deferred pending resolution of Mona’s counterclaim. On August 22, 2023, the District Court dismissed the Section 10(b) counterclaim in its entirety. After the Company initiated efforts to execute on the $485 judgment against Mona (the “Judgment”), Mona urged the Court to decide the motion to vacate the 16(b) Judgment on the grounds that the Company purportedly lacks Constitutional standing to bring this case, which he originally filed prior to the final dismissal of his 10(b) counterclaim. On January 30, 2024, a Report & Recommendation was issued that the motion be denied, which the Court adopted in the entirety in an Order on March 5, 2024. Mona has purported to appeal that denial. The Company believes Mona’s purported appeal is untimely and substantively meritless. Mona’s appellate brief was filed on June 28, 2024 and the Company’s opposition has also been filed. The Company is waiting for the Court’s determination as to whether oral arguments will be required, which if so are expected to be held by January 2025. As of May 10, 2024, Mona posted a bond in the full amount of the Judgment, which the Company will move to collect if the appeal is denied or the original judgment in the Company’s favor is upheld. I. Contingent bonus commitments based on future capital raising: In February 2024, the Compensation Committee of the Board of Directors of the Company approved certain bonuses for the 2023 fiscal year contingent on capital raising efforts. These bonuses are detailed as follows: The Company’s CEO was granted a contingent cash bonus of up to approximately $<span id="xdx_907_eus-gaap--DeferredCompensationArrangementWithIndividualCashAwardGrantedAmount_iI_pn3n3_c20240229__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__srt--RangeAxis__srt--MaximumMember_zGeyxy3HWgih">298, which is divided into two contingent portions. The first 50% of the CEO’s contingent bonus ($149) is payable upon the Company raising at least $3,000 in new funds by June 30, 2024. As of June 30, 2024, the Company did not raise $<span id="xdx_90E_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn3n3_c20240630__20240630__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__srt--RangeAxis__srt--MinimumMember_zaT7qRITPFdi" title="New funds not raise">3,000 in new funds. However, on July 17, 2024, the Compensation Committee of the Board of Directors of the Company nevertheless approved the payment of the first <span id="xdx_90A_eus-gaap--DeferredCompensationArrangementWithIndividualCashAwardsGrantedPercentage_pid_dp_c20240717__20240717__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zP10sKAcbmh4" title="Percentage of contingent cash bonus">50% of the contingent bonus to the Company’s CEO in the amount of approximately $<span id="xdx_900_eus-gaap--DeferredCompensationArrangementWithIndividualCashAwardGrantedAmount_iI_pn3n3_c20240717__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zEH00CiMfZud" title="Contingent cash bonus">149. This bonus was recorded as a charge to expenses in the three-month period ended September 30, 2024. The remaining 50% ($149), payable upon the Company raising at least $6,000 in new funds by September 30, 2024 (cumulative, so if $3,000 is not raised by June 30, 2024 but the full $6,000 is raised by September 30, 2024, or if $<span id="xdx_907_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn3n3_c20241201__20241231__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zUZkQBumhvch">10,000 is raised by December 31, 2024, the full amount is payable). The Company’s management is unable to predict the likelihood of securing additional capital; therefore, as of September 30, 2024, the Company has not recorded a liability for any contingent bonus. Other executives are entitled to an aggregate contingent total bonus of NIS 230,736 (approximately $61), which is payable upon the Company raising at least $3,000 in new funds by September 30, 2024. During the third quarter of 2024, the Company achieved a cumulative capital raise of $3,000. On July 17, 2024, the Compensation Committee of the Board of Directors of the Company approved the payment of such bonuses to the Company’s CFO and CTO in the aggregate amount of approximately $<span id="xdx_907_eus-gaap--DeferredCompensationArrangementWithIndividualCashAwardGrantedAmount_iI_pn3n3_c20240930__srt--TitleOfIndividualAxis__custom--ChiefFinancialOfficerAndChiefTechnologyOfficerMember_zmGA51YeJlve">61. This bonus was recorded as a charge to expenses in the three-month period ended September 30, 2024.

1878000

378000

1620000 447000 530000 925000 0.030 0.05

300000

83000

50000

0.03 0.015 0.030

300000

6738

74000

530000

10000000

4820000

0.030 0.070 0.010

8000000

0.03 0.015

6750000

2154000

1100000

1005965

2211000 1335000

1100000

235000

-1111000

1335000

1100000

1005965

468000

485000

298000

0.50

149000

3000000

0.50

149000

0.50

149000

6000000

3000000

6000000

10000000

230736

61000

3000000

61000

NOTE 4 - 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 <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20221025__20221025__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesAPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zqdy0inNCcx2" title="Aggregate shares of common stock">1,022,495 shares of the Company’s common stock at an exercise price of $<span id="xdx_902_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20221025__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesAPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zR2Bez8lU1v1" title="Share price per share">2.20 per share, issued on October 25, 2022, as amended on May 24, 2023, (ii) Series C preferred investment options to purchase <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20230606__20230606__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesCPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zZzfvBKVaPC3" title="Aggregate shares of common stock">350,878 shares of the Company’s common stock at an exercise price of $<span id="xdx_902_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20230606__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesCPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zGJoLHB2Pujk" title="Share price per share">2.075 per share, issued on June 6, 2023, and (iii) Series D preferred investment options to purchase <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20230626__20230626__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesDPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zsCcQoVdSSR1" title="Aggregate shares of common stock">312,309 shares of the Company’s common stock at an exercise price of $<span id="xdx_902_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20230626__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesDPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zWhFRnxZiSr1" title="Share price per share">3.19 per share issued on June 26, 2023 (clauses (i) through (iii) collectively, the “Existing Preferred Investment Options”), pursuant to which the holders agreed to exercise for cash their Existing Preferred Investment Options to purchase an aggregate of <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20231229__20231229__us-gaap--SubsidiarySaleOfStockAxis__custom--ExistingPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zq6LUonj3Zy2" title="Aggregate shares of common stock">1,685,682 shares of the Company’s common stock, at a reduced exercised price of $<span id="xdx_902_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20231229__us-gaap--SubsidiarySaleOfStockAxis__custom--ExistingPreferredInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zMnZlbPfwWhj" title="Share price per share">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 <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20231229__20231229__us-gaap--SubsidiarySaleOfStockAxis__custom--InducementInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zbDWFPRSrAP8" title="Aggregate shares of common stock">1,685,682 shares of the Company’s common stock (the “Inducement Investment Options”). Each Inducement Investment Option will have an exercise price equal to $<span id="xdx_909_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20231229__us-gaap--SubsidiarySaleOfStockAxis__custom--InducementInvestmentOptionsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zyDO5jfyNXif" title="Share price per share">1.50 per share, and will be exercisable from the date of the issuance until five and one-half (5.5) years following the date of the issuance. The Company received aggregate gross proceeds of approximately $2,730 from the exercise of the Existing 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 <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20231229__20231229__us-gaap--SubsidiarySaleOfStockAxis__custom--PreferredInvestmentOptionExerciseInducementOffersLetterMember__dei--LegalEntityAxis__custom--HCWainwrightAndCoLLCMember_zVFKBVHQ6Eu7" title="Stock issued during period, shares, new issues">84,284 shares of common stock which have the same terms as the Inducement Investment Options except for an exercise price equal to $<span id="xdx_90C_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20231229__us-gaap--SubsidiarySaleOfStockAxis__custom--PreferredInvestmentOptionExerciseInducementOffersLetterMember__dei--LegalEntityAxis__custom--HCWainwrightAndCoLLCMember_zb36pUem3Ooe" title="Shares issued, price per share">2.025 per share. Further, pursuant to the engagement letter, Wainwright has a right of first refusal to act as sole book-running manager, sole underwriter, or sole placement agent with respect to any public offering or private placement of equity, equity-linked or debt securities using an underwriter or placement agent occurring during the twelve-month period following the closing date January 3, 2024. B. June 2024 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 <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20240603__20240603__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zTQSHabZOEF" title="Issuance of common stock upon exercise of warrants, shares">1,566,669 shares of the Company’s common stock, par value $<span id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20240603__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_zJr0hPyUfvL3" title="Common stock, par value">0.01 per share, at an offering price of $<span id="xdx_903_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20240603__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_zK7NdxJDvnmi" title="Share price per share">1.50 per share, for aggregate gross proceeds from the Offerings of approximately $<span id="xdx_905_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_pn3n3_c20240603__20240603__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zVsygKHCbQz1" title="Gross proceeds">2,350 before deducting the placement agent fee and related offering expenses of approximately $<span id="xdx_90B_eus-gaap--DeferredOfferingCosts_iI_pn3n3_c20240603__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zsDvL6eTm3R2" title="Offering expenses">328. In a concurrent private placement, the Company agreed to issue to the investors series F preferred investment options to purchase up to <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20240603__20240603__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesFPreferredInvestmentOptionsMember_zXAj2YxIlR5b" title="Issuance of common stock upon exercise of warrants, shares">3,133,338 shares of common stock at an exercise price of $<span id="xdx_90C_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20240603__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesFPreferredInvestmentOptionsMember_zF5mXGvibls5" title="Share price per share">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 <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20240603__20240603__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--HCWainwrightAndCoLLCMember_zqhsw7kjrpVd" title="Issuance of common stock upon exercise of warrants, shares">78,333 shares of common stock which have the same terms as investors’ preferred investment options except for an exercise price equal to $<span id="xdx_900_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20240603__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--HCWainwrightAndCoLLCMember_z44pL9j694p6" title="Share price per share">1.875 per share. C. Equity component of settlement amount As part of the Settlement Agreement (refer to Note 3G above), the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20240930__us-gaap--TypeOfArrangementAxis__custom--LitigationSettlementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zv04tHQaZpwi" title="Number of share issued">1,005,965 shares of the Company’s common stock. D. At-the-market offerings In connection with entering into the ATM Agreement, on July 1, 2024, the Company filed with the SEC a prospectus supplement relating to the offer, issuance and sale of up to $<span id="xdx_90B_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_pn3n3_c20240701__20240701__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketOfferingAgreementMember_zrxBwr1tTzi5" title="Aggregate offering price value">4,820 of the Company’s shares of common stock pursuant to the ATM Agreement. For the three months ended September 30, 2024, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketOfferingAgreementMember_zmR9FO945Bi6" title="Issued shares">685,800 shares of the Company’s common stock pursuant to the ATM Agreement, for total gross proceeds of approximately $<span id="xdx_906_eus-gaap--ProceedsFromIssuanceOfCommonStock_pn3n3_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketOfferingAgreementMember_ze985GdTQIkg" title="Gross proceeds">734 before deducting sales agent commissions and other offering expenses of $49. E. Equity classification The shares of common stock of the Company are recognized as equity under the requirements of ASC Topic 505 Equity. The Company analyzed the accounting treatment for the series E and series F preferred investment options and concluded that they should be classified as equity. The Company analyzed the accounting treatment for the preferred investment options issued to Wainwright. Since the Company did not identify any features causing liability classification according to ASC 718, it concluded that all such preferred investment options are equity-classified awards. F. Employee and advisor stock option grants In February 2024, the Company granted the CEO, certain executives and certain employees, fully vested options to purchase an aggregate of <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20240201__20240229__srt--TitleOfIndividualAxis__custom--ChiefExecutiveOfficerExecutivesAndEmployeesMember_zh0tYvPJjOkl" title="Agggregate number of options granted">130,000 shares of the Company’s common stock, at an exercise price per share of $1.2684, attributable to performance goals achieved in January 2024. The Company also granted the CEO and other executives, options to purchase an aggregate of <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20240201__20240229__srt--TitleOfIndividualAxis__custom--ChiefExecutiveOfficerAndOtherExecutivesMember_zDuQetcnOB9h" title="Agggregate number of options granted">132,500 shares of the Company’s common stock at an exercise price per share of $1.25, with vesting based on meeting certain performance conditions in the year 2024. For the nine-month period ended September 30, 2024, the Company did not record an expense for these performance-based grants. This was either because the Company’s management believes the conditions are tied to securing additional capital, or because specific performance obligations, with deadlines set on or before September 30, 2024, were not met by that date. In February 2024, the Company granted the CEO and certain employees and advisors, options to purchase an aggregate of <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20240201__20240229__srt--TitleOfIndividualAxis__custom--ChiefExecutiveOfficerEmployeesAndAdvisorsMember_zN8kEYGR5ER1" title="Agggregate number of options granted">195,000 shares of the Company’s common stock, at an exercise price per share of $1.2684, with a vesting period of <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20240201__20240229__srt--TitleOfIndividualAxis__custom--ChiefExecutiveOfficerEmployeesAndAdvisorsMember_zcsJWBjU7qR4" title="Stock option vested term">three years. Regarding the CEO’s 2023 annual bonus, in February 2024, the Company paid the CEO <span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage_dp_c20240201__20240229__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zI4V8U20qje9" title="Compensation percentage">25% of his 2023 annual bonus, amounting to approximately $99, through the grant of fully vested options to purchase an aggregate of <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20240201__20240229__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zyu0RjYjmNne" title="Agggregate number of options granted">79,567 shares of the Company’s common stock with an exercise price per share of $1.25. In September 2024, the Company granted an advisor options to purchase an aggregate of <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20240901__20240930__srt--TitleOfIndividualAxis__custom--AdvisorsMember_zpxJapqtstZ3" title="Agggregate number of options granted">25,000 shares of the Company’s common stock, at an exercise price per share of $0.8558, with a vesting period of <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20240901__20240930__srt--TitleOfIndividualAxis__custom--AdvisorsMember_zmoZGS9tGiw8" title="Stock option vested term">three years.

1022495

2.20

350878

2.075

312309

3.19

1685682

1.62

1685682

1.50

2730000

333000

84284

2.025

1566669

0.01

1.50

2350000

328000

3133338

1.50

78333

1.875

1005965

4820000

685800

734000

49000

130000

1.2684

132500

1.25

195000

1.2684

P3Y

0.25

99000

79567

1.25

25000

0.8558

P3Y

NOTE 5 – SUBSEQUENT EVENTS At-the-market offerings subsequent to balance sheet date During October 2024, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20241001__20241031__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketOfferingAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zzcEf4MIrGc5" title="Issued shares of common stock">280,908 shares of the Company’s common stock pursuant to the ATM Agreement, for total gross proceeds of approximately $<span id="xdx_902_eus-gaap--ProceedsFromIssuanceOfCommonStock_pn3n3_c20241001__20241031__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--AtTheMarketOfferingAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zQBTHNtaSztb" title="Total gross proceeds">285.

280908

285000

Net of issuance costs in the amount of $676. Net of issuance costs in the amount of $1,075. Less than $0.01. Net of issuance costs in the amount of approximately $333. See Note 4A. See Note 3G. Net of issuance costs in the amount of approximately $328. See also Note 4B. Net of issuance costs in the amount of approximately $49. See also Note 4D.