0001178913-23-002828 | 10-Q | XBRL Viewer

Revenues from External Customers and Long-Lived Assets [Line Items]

$ 1,280

$ 1,032

Israel [Mmeber]

Revenues from External Customers and Long-Lived Assets [Line Items]

^[1]

644

757

United States [Member]

Revenues from External Customers and Long-Lived Assets [Line Items]

^[1]

615

231

Germany [Member]

^[1]

$ 21

$ 44

[1]	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s September 2021 registered direct offering.

COMMITMENTS AND CONTINGENT LIABILITIES (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Commitments and Contingent Liabilities (Textual)
Lease expense	$ 196	$ 184	$ 388	$ 363
Non-cancelable outstanding obligations	1,800		1,800
Total fund received			430
Royalties expenses	0	$ 1	$ 0	$ 4
Lease expiration, term			The Company operates from leased facilities in Israel, the United States and Germany. These leases expire in 2025.
Other long-term assets	652		$ 652
IPO [Member]
Commitments and Contingent Liabilities (Textual)
Description of conversion ratio			ordinary shares in a conversion ratio of 1 to 1
RRL and RRG [Member]
Commitments and Contingent Liabilities (Textual)
Maximum penalties payable on early release of agreement	23		$ 23
Lease expiration, term			RRL and RRG lease cars for their employees under cancelable operating lease agreements expiring at various dates between 2023 and 2026.
Israel Innovation Authority ("IIA") [Member]
Commitments and Contingent Liabilities (Textual)
Total fund received			$ 2,400
Royalty bearing grants			1,600
Royalties paid			$ 110
Percentage of obligation to pay royalties			3.00%
Contingent liability	$ 1,600		$ 1,600
Percentage of grant received			100.00%
Israel Innovation Authority ("IIA") [Member] \| Convertible preferred A shares [Member]
Commitments and Contingent Liabilities (Textual)
Amount received in consideration of preferred shares			$ 400
Convertible preferred shares	209		209

SHAREHOLDERS' EQUITY (Details 3)

6 Months Ended

Jun. 30, 2023

$ / shares

19,420,894

December 31, 2015 [Member]

19,420,894

4,771

^[1]

$ 7.5

^[1]

December 28, 2016 [Member]

4,771

^[1]

1,908

^[2]

$ 7.5

^[2]

November 20, 2018 [Member]

1,908

^[2]

126,839

^[3]

$ 7.5

^[3]

126,839

^[3]

November 20, 2018 [Member]

Nov. 20, 2023

^[3]

106,680

^[4]

$ 9.375

^[4]

106,680

^[4]

February 25, 2019 [Member]

Nov. 15, 2023

^[4]

45,600

^[5]

$ 7.187

^[5]

45,600

^[5]

Feb. 21, 2024

^[5]

April 5, 2019 [Member]

408,457

^[6]

$ 5.14

^[6]

408,457

^[6]

Oct. 07, 2024

^[6]

April 5, 2019 [Member]

49,015

^[7]

$ 6.503

^[7]

49,015

^[7]

June 5, 2019 and June 6, 2019 [Member]

Apr. 03, 2024

^[7]

1,464,665

^[8]

$ 7.5

^[8]

1,464,665

^[8]

Jun. 05, 2024

^[8]

June 5, 2019 [Member]

87,880

^[9]

$ 9.375

^[9]

87,880

^[9]

Jun. 05, 2024

^[9]

June 12, 2019 [Member]

416,667

^[10]

$ 6

^[10]

416,667

^[10]

Dec. 12, 2024

^[10]

June 10, 2019 [Member]

50,000

^[11]

$ 7.5

^[11]

50,000

^[11]

February 10, 2020 [Member]

Jun. 10, 2024

^[11]

28,400

^[12]

$ 1.25

^[12]

28,400

^[12]

February 10, 2020 [Member]

Feb. 10, 2025

^[12]

105,840

^[13]

$ 1.563

^[13]

105,840

^[13]

Feb. 10, 2025

^[13]

July 6, 2020 [Member]

448,698

^[14]

$ 1.76

^[14]

448,698

^[14]

Jan. 02, 2026

^[14]

July 6, 2020 [Member]

296,297

^[15]

$ 2.278

^[15]

296,297

^[15]

December 8, 2020 [Member]

Jan. 02, 2026

^[15]

586,760

^[16]

$ 1.34

^[16]

586,760

^[16]

December 8, 2020 [Member]

Jun. 08, 2026

^[16]

108,806

^[17]

$ 1.792

^[17]

108,806

^[17]

February 26, 2021 [Member]

Jun. 08, 2026

^[17]

5,460,751

^[18]

$ 3.6

^[18]

5,460,751

^[18]

February 26, 2021 [Member]

Aug. 26, 2026

^[18]

655,290

^[19]

$ 4.578

^[19]

655,290

^[19]

September 29, 2021 [Member]

Aug. 26, 2026

^[19]

8,006,759

^[20]

$ 2

^[20]

8,006,759

^[20]

September 29, 2021 [Member]

Mar. 29, 2027

^[20]

960,811

^[21]

$ 2.544

^[21]

960,811

^[21]

Other Income and Expenses [Abstract]

Sep. 27, 2026

^[21]

[1]	Represents warrants for ordinary shares issuable upon an exercise price of $7.500 per share, which were granted on December 31, 2015 to Kreos Capital V (Expert) Fund Limited (“Kreos”) in connection with a loan made by Kreos to the Company and are currently exercisable (in whole or in part) until the earlier of (i) December 30, 2025 or (ii) immediately prior to the consummation of a merger, consolidation, or reorganization of the Company with or into, or the sale or license of all or substantially all the assets or shares of the Company to, any other entity or person, other than a wholly owned subsidiary of the Company, excluding any transaction in which the Company’s shareholders prior to the transaction will hold more than 50% of the voting and economic rights of the surviving entity after the transaction. None of these warrants had been exercised as of March 31, 2023.
[2]	Represents common warrants that were issued as part of the $8.0 million drawdown under the Loan Agreement which occurred on December 28, 2016. See footnote 1 for exercisability terms.
[3]	Represents common warrants that were issued as part of the Company’s follow-on public offering in November 2018.
[4]	Represents common warrants that were issued to the underwriters as compensation for their role in the Company’s follow-on public offering in November 2018.
[5]	Represents warrants that were issued to the exclusive placement agent as compensation for its role in the Company’s follow-on public offering in February 2019.
[6]	Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s registered direct offering of ordinary shares in April 2019.
[7]	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s April 2019 registered direct offering.
[8]	Represents warrants that were issued to certain institutional investors in a warrant exercise agreement on June 5, 2019, and June 6, 2019, respectively.
[9]	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s June 2019 warrant exercise agreement and concurrent private placement of warrants.
[10]	Represents warrants that were issued to certain institutional investors in a warrant exercise agreement in June 2019.
[11]	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s June 2019 registered direct offering and concurrent private placement of warrants.
[12]	Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s best efforts offering of ordinary shares in February 2020. As of March 31, 2023, 3,740,100 warrants were exercised for total consideration of $4,675,125. During the three months that ended March 31, 2023, no warrants were exercised.
[13]	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s February 2020 best efforts offering. As of March 31, 2023, 230,160 warrants were exercised for total consideration of $359,625. During the three months that ended March 31, 2023, no warrants were exercised.
[14]	Represents warrants that were issued to certain institutional purchasers in a private placement in our registered direct offering of ordinary shares in July 2020. As of March 31, 2023, 2,020,441 warrants were exercised for total consideration of $3,555,976. During the three months that ended March 31, 2023, no warrants were exercised.
[15]	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s July 2020 registered direct offering.
[16]	Represents warrants that were issued to certain institutional purchasers in a private placement in our private placement offering of ordinary shares in December 2020. As of March 31, 2023, 3,598,072 warrants were exercised for total consideration of $4,821,416. During the three months that ended March 31, 2023, no warrants were exercised.
[17]	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s December 2020 private placement. As of March 31, 2023, 225,981 warrants were exercised for total consideration of $405,003. During the three months that ended March 31, 2023, no warrants were exercised.
[18]	Represents warrants that were issued to certain institutional purchasers in a private placement in our private placement offering of ordinary shares in February 2021.
[19]	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s February 2021 private placement.
[20]	Represents warrants that were issued to certain institutional purchasers in a private placement in our registered direct offering of ordinary shares in September 2021.
[21]	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s September 2021 registered direct offering.

SUBSEQUENT EVENTS	6 Months Ended
SUBSEQUENT EVENTS	Jun. 30, 2023
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 10: SUBSEQUENT EVENTS On August 8, 2023, RRI entered into an Agreement and Plan of Merger (the “Agreement”) with AlterG, Atlas Merger Sub, Inc., a wholly owned subsidiary of RRI (“Merger Sub”), and Shareholder Representative Services LLC, solely in its capacity as representative, agent and attorney-in-fact of the securityholders of AlterG, pursuant to which, Merger Sub will merge with and into AlterG, with AlterG continuing as the surviving corporation and a wholly owned subsidiary of RRI (the “Acquisition”). RRI intends to consummate the Acquisition for approximately $19.0 million in cash (subject to customary adjustments for net working capital, indebtedness, cash, and transaction expenses). Following the closing of the Acquisition (the “Closing”), the Agreement provides for two potential earnout payments to be made to AlterG’s stockholders (as of immediately prior to the Closing) based on AlterG’s revenue growth during the two consecutive trailing twelve-month periods following the Closing. Each earnout payment, if any, will equal 65% of the revenue growth (measured in accordance with the terms of the Agreement) during each such trailing twelve-month period. The Agreement contains customary representations, warranties, indemnities and covenants of RRI and AlterG. Consummation of the Acquisition is subject to various customary conditions, including, among others, (i) approval of the Agreement by the requisite vote of AlterG’s stockholders and (ii) the absence of any order or law issued by certain courts of competent jurisdiction or other governmental entity, in each case prohibiting consummation of the Acquisition, and no action or proceeding by a governmental entity before any court or certain other governmental entities of competent jurisdiction seeking to prohibit consummation of the Acquisition. The foregoing description of the Agreement is qualified in its entirety by the full text of the Agreement, which is filed as Exhibit 10.1 to this Quarterly Report on Form 10-Q and is incorporated by reference herein. Closing of the Acquisition is currently expected to occur on August 11, 2023. The final purchase price allocation for the Acquisition has not been determined as of the filing of this Quarterly Report on Form 10-Q.

FINANCIAL (EXPENSES) INCOME, NET (Tables)

6 Months Ended

Jun. 30, 2023

Schedule of financial expenses, net

	Three Months Ended June 30,						Six Months Ended June 30,
	2023			2022			2023			2022
Foreign currency transactions and other	$	9		$	(39	)	$	22		$	(54	)
Interest Income		557			-			630			-
Bank commissions		(8	)		(5	)		(16	)		(14	)
	$	558		$	(44	)	$	636		$	(68	)

COMMITMENTS AND CONTINGENT LIABILITIES

6 Months Ended

Jun. 30, 2023

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENT LIABILITIES

NOTE 5: COMMITMENTS AND CONTINGENT LIABILITIES

Purchase commitments:

The Company has contractual obligations to purchase goods from its contract manufacturer as well as raw materials from different vendors. Purchase obligations do not include contracts that may be canceled without penalty. As of June 30, 2023, non-cancelable outstanding obligations amounted to approximately $1.8 million.

Operating lease commitment:

(i)

The Company operates from leased facilities in Israel, the United States and Germany. These leases expire in 2025. A portion of the Company’s facilities leases is generally subject to annual changes in the Consumer Price Index (the “CPI”). The changes to the CPI are treated as variable lease payments and recognized in the period in which the obligation for those payments was incurred.

(ii)

RRL and RRG lease cars for their employees under cancelable operating lease agreements expiring at various dates between 2023 and 2026. A subset of the Company’s car leases is considered variable. The variable lease payments for such cars leases are based on actual mileage incurred at the stated contractual rate. RRL and RRG have an option to be released from these agreements, which may result in penalties in a maximum amount of approximately $23 thousand as of June 30, 2023.

The Company’s future lease payments for its facilities and cars, which are presented as current maturities of operating leases and non-current operating leases liabilities on the Company's condensed consolidated balance sheets as of June 30, 2023 are as follows (in thousands):

2023	$	334
2024		641
2025		306
2026		4
Total lease payments		1,285
Less: imputed interest		(128	)
Present value of future lease payments		1,157
Less: current maturities of operating leases		(616	)
Non-current operating leases	$	541
Weighted-average remaining lease term (in years)		2.19
Weighted-average discount rate		9.9	%

Lease expense under the Company’s operating leases was $196 thousand and $184 thousand for the three months ended June 30, 2023 and 2022, respectively. For the six months ended June 30, 2023, and 2022, the lease expense was $388 thousand and $363 thousand, respectively.

Royalties:

The Company’s research and development efforts are financed, in part, through funding from the Israel Innovation Authority (“IIA”).

Since the Company’s inception through June 30, 2023, the Company received funding from the IIA in the total amount of $2.4 million. Out of the $2.4 million in funding from the IIA, a total amount of $1.6 million were royalty-bearing grants, $400 thousand was received in consideration of 209 convertible preferred A shares, which converted after the Company’s initial public offering in September 2014 into ordinary shares in a conversion ratio of 1 to 1, while $430 thousand was received without future obligation. The Company is obligated to pay royalties to the IIA, amounting to 3% of the sales of the products and other related revenues generated from such projects, up to 100% of the grants received. The royalty payment obligations also bear interest at the LIBOR rate. The obligation to pay these royalties is contingent on actual sales of the applicable products and in the absence of such sales, no payment is required.

Additionally, the License Agreement requires the Company to pay Harvard royalties on net sales, see Note 6 below for more information about the Collaboration Agreement and the License Agreement.

As of June 30, 2023, the Company paid royalties to the IIA in the total amount of $110 thousand.

There were no royalties payments for three and six months ended June 30, 2023 and $1 thousand for the three months ended June 30, 2022. For the six months ended June 30, 2022, the royalties expenses were $4 thousand.

As of June 30, 2023, the contingent liability to the IIA amounted to $1.6 million. The Israeli Research and Development Law provides that know-how developed under an approved research and development program may not be transferred to third parties without the approval of the IIA. Such approval is not required for the sale or export of any products resulting from such research or development. The IIA, under special circumstances, may approve the transfer of IIA-funded know-how outside Israel, in the following cases:

(a) the grant recipient pays to the IIA a portion of the sale price paid in consideration for such IIA-funded know-how or in consideration for the sale of the grant recipient itself, as the case may be, which portion will not exceed six times the amount of the grants received plus interest (or three times the amount of the grant received plus interest, in the event that the recipient of the know-how has committed to retain the R&D activities of the grant recipient in Israel after the transfer); (b) the grant recipient receives know-how from a third party in exchange for its IIA-funded know-how; (c) such transfer of IIA-funded know-how arises in connection with certain types of cooperation in research and development activities; or (d) If such transfer of know-how arises in connection with a liquidation by reason of insolvency or receivership of the grant recipient.

Liens:

As part of the Company’s other long-term assets and restricted cash, an amount of $652 thousand has been pledged as security in respect of a guarantee granted to a third party. Such deposit cannot be pledged to others or withdrawn without the consent of such third party.

Legal Claims:

Occasionally, the Company is involved in various claims such as product liability claims, lawsuits, regulatory examinations, investigations, and other legal matters arising, for the most part, in the ordinary course of business. The outcome of any pending or threatened litigation and other legal matters is inherently uncertain, and it is possible that resolution of any such matters could result in losses material to the Company’s consolidated results of operations, liquidity, or financial condition. Except as otherwise disclosed herein, the Company is not currently party to any material litigation.

INVENTORIES

6 Months Ended

Jun. 30, 2023

Inventory Disclosure [Abstract]

INVENTORIES

NOTE 4: INVENTORIES

The components of inventories are as follows (in thousands):

	June 30,		December 31,
	2023		2022
Finished products	$	2,511	$	2,421
Raw materials		527		508
	$	3,038	$	2,929

SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Significant Accounting Policies (Textual)
Deferred revenues recognized	$ 205
Allowance for credit losses	$ 26
Number of ordinary shares excluded from the calculations of diluted loss per share	19,464,000	19,420,894
Revenue recognition description	the estimated revenue expected to be recognized in the future related to the service type warranty amounts to $1.2 million, which will be fulfilled over one to five years.
Distributed Products [Member] \| Minimum [Member]
Significant Accounting Policies (Textual)
Service policy	1 year
Distributed Products [Member] \| Maximum [Member]
Significant Accounting Policies (Textual)
Service policy	10 years

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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
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-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (b)
-Publisher FASB
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (a)
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
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-Paragraph 32
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (a)
-Publisher FASB
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UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS	6 Months Ended
	Jun. 30, 2023
Unaudited Interim Condensed Consolidated Financial Statements [Abstract]
UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS	NOTE 2: UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles. Accordingly, they do not include all the information and footnotes required by generally accepted accounting principles in the United States for complete financial statements. In management’s opinion, the accompanying financial statements reflect all adjustments of a normal recurring nature that are necessary for a fair presentation of the results for the interim periods presented. The Company’s interim period results do not necessarily indicate the results that may be expected for any other interim period or for the full fiscal year. These unaudited interim condensed consolidated financial statements and accompanying notes should be read in conjunction with the 2022 consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for its fiscal year ended December 31, 2022 (the “2022 Form 10-K”). There have been no changes in the significant accounting policies from those that were disclosed in the consolidated financial statements for the fiscal year ended December 31, 2022 included in the 2022 Form 10-K, unless otherwise stated.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash flows used in operating activities:
Net loss	$ (8,963)	$ (8,796)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	67	110
Share-based compensation	622	326
Deferred taxes	0	(7)
Exchange rate fluctuations	(5)	164
Interest income	(10)	0
Changes in assets and liabilities:
Trade receivables, net	262	(281)
Prepaid expenses, operating lease right-of-use assets and other assets	(875)	(183)
Inventories	(421)	(228)
Trade payables	890	168
Employees and payroll accruals	(346)	(177)
Deferred revenues	85	(37)
Operating lease liabilities and other liabilities	(45)	(436)
Net cash used in operating activities	(8,739)	(9,377)
Cash flows used in investing activities:
Purchase of property and equipment	0	(18)
Net cash used in investing activities	0	(18)
Cash flows from financing activities:
Purchase of treasury shares	(986)	0
Net cash used in financing activities	(986)	0
Effect of Exchange rate changes on Cash, Cash Equivalents and Restricted Cash	5	(164)
Decrease in cash, cash equivalents, and restricted cash	(9,720)	(9,559)
Cash, cash equivalents, and restricted cash at beginning of period	68,555	89,050
Cash, cash equivalents, and restricted cash at end of period	58,835	79,491
Supplemental disclosures of non-cash flow information
Classification of inventory to property and equipment, net	0	67
Classification of other current assets to property and equipment, net	0	22
Other payables related to shares re-purchase	6	0
ROU assets obtained from new lease liabilities	513	0
Supplemental cash flow information:
Cash and cash equivalents	58,184	78,832
Restricted cash included in other long-term assets	651	659
Total Cash, cash equivalents, and restricted cash	$ 58,835	$ 79,491

SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2023

Schedule of disaggregation of revenues

	Three Months Ended June 30,				Six Months Ended June 30,
	2023		2022		2023		2022
Units placed	$	1,187	$	1,457	$	2,313	$	2,235
Spare parts and warranties		150		113		254		211
Total Revenues	$	1,337	$	1,570	$	2,567	$	2,446

Schedule of contract balances

	June 30,		December 31,
	2023		2022
Trade receivable, net of credit losses (1)	$	774	$	1,036
Deferred revenues (1) (2)	$	1,276	$	1,191

(1)

Balance presented net of unrecognized revenues that were not yet collected.

(2)

During the six months ended June 30, 2023, $205 thousand of the December 31, 2022 deferred revenues balance was recognized as revenues.

Schedule of concentration of credit risk

	June 30,			December 31,
	2023			2022
Customer A		20	%		27	%
Customer B		21	%		*	)
Customer C		*	)		13	%
Customer D		*	)		13	%
Customer E		*	)		11	%

*) Less than 10%

Schedule of product warranty liability

	US Dollars in thousands
Balance at December 31, 2022	$	92
Provision		139
Usage		(156	)
Balance at June 30, 2023	$	75

FINANCIAL (EXPENSES) INCOME, NET (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Other Income and Expenses [Abstract]
Foreign currency transactions and other	$ 9	$ (39)	$ 22	$ (54)
Interest income	557	0	630	0
Bank commissions	(8)	(5)	(16)	(14)
Financial (expenses) income, net	$ 558	$ (44)	$ 636	$ (68)

Schedule of revenues within geographic areas

Amount of operating interest income, including, but not limited to, amortization and accretion of premiums and discounts on securities.

+ References + Details

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA (Tables)

6 Months Ended

Jun. 30, 2023

Segment Reporting [Abstract]

	Three Months Ended June 30,				Six Months Ended June 30,
	2023		2022		2023		2022
Revenues based on customer’s location:
United States	$	924	$	578	$	1,801	$	798
Europe		411		888		735		1,535
Asia-Pacific		1		103		29		111
Africa		1		1		2		2
Total revenues	$	1,337	$	1,570	$	2,567	$	2,446

Schedule of long-lived assets by geographic region

	June 30,		December 31,
	2023		2022
Long-lived assets by geographic region (*):
Israel	$	644	$	757
United States		615		231
Germany		21		44
	$	1,280	$	1,032

(*)

Long-lived assets are comprised of property and equipment, net, and operating lease right-of-use assets.

Schedule of major customer data as a percentage of total revenues

	Six Months Ended June 30,
	2023			2022
Major customer data as a percentage of total revenues:
Customer A		27	%		20	%
Customer B		*	)		12	%

*) Less than 10%.

RESEARCH COLLABORATION AGREEMENT AND LICENSE AGREEMENT	6 Months Ended
RESEARCH COLLABORATION AGREEMENT AND LICENSE AGREEMENT	Jun. 30, 2023
Research and Development [Abstract]
RESEARCH COLLABORATION AGREEMENT AND LICENSE AGREEMENT	NOTE 6: RESEARCH COLLABORATION AGREEMENT AND LICENSE AGREEMENT On May 16, 2016, the Company entered into a Collaboration Agreement (as amended, the “Collaboration Agreement”) and an Exclusive License Agreement (as amended, the “License Agreement”) with Harvard. The Collaboration Agreement concluded on March 31, 2022. Under the License Agreement, Harvard has granted the Company an exclusive, worldwide royalty-bearing license under certain patents of Harvard relating to lightweight “soft suit” exoskeleton system technologies for lower limb disabilities, a royalty-free license under certain related know-how and the option to obtain a license under certain inventions conceived under the joint research collaboration. The License Agreement required the Company to pay Harvard an upfront fee, reimbursements for expenses that Harvard incurred in connection with the licensed patents, royalties on net sales and several milestone payments contingent upon the achievement of certain product development and commercialization milestones. The Harvard License Agreement will continue in full force and effect until the expiration of the last-to-expire valid claim of the licensed patents. As of June 30, 2023, the Company achieved three of the milestones which represent all development milestones under the License Agreement. The Company continues to evaluate the likelihood that the other milestones will be achieved on a quarterly basis. The Company has recorded expenses in the amount of $10 thousand and $24 thousand as research and development expenses related to the License Agreement and to the Collaboration Agreement for the three months ended June 30, 2023, and 2022, respectively. For the six months ended June 30, 2023, and 2022, the expense were $21 thousand and $34 thousand, respectively. No withholding tax was deducted from the Company’s payments to Harvard in respect of the Collaboration Agreement and the License Agreement since this is not taxable income in Israel in accordance with Section 170 of the Israel Income Tax Ordinance 1961-5721.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Revenues	$ 1,337	$ 1,570	$ 2,567	$ 2,446
Cost of revenues	761	824	1,420	1,435
Gross profit	576	746	1,147	1,011
Operating expenses:
Research and development, net	816	956	1,568	1,863
Sales and marketing	2,504	2,347	4,988	4,531
General and administrative	2,414	1,819	4,124	3,281
Total operating expenses	5,734	5,122	10,680	9,675
Operating loss	(5,158)	(4,376)	(9,533)	(8,664)
Financial (expenses) income, net	558	(44)	636	(68)
Loss before income taxes	(4,600)	(4,420)	(8,897)	(8,732)
Taxes on income	42	26	66	64
Net loss	$ (4,642)	$ (4,446)	$ (8,963)	$ (8,796)
Net loss per ordinary share, basic	$ (0.08)	$ (0.07)	$ (0.15)	$ (0.14)
Net loss per ordinary share, diluted	$ (0.08)	$ (0.07)	$ (0.15)	$ (0.14)
Weighted average number of shares used in computing net loss per ordinary share, basic	59,515,410	62,544,467	59,515,289	62,519,063
Weighted average number of shares used in computing net loss per ordinary share, diluted	59,515,410	62,544,467	59,515,289	62,519,063

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Revenue, Major Customer [Line Items]
Total revenues	$ 1,337	$ 1,570	$ 2,567	$ 2,446
United States [Member]
Revenue, Major Customer [Line Items]
Total revenues	924	578	1,801	798
Europe [Member]
Revenue, Major Customer [Line Items]
Total revenues	411	888	735	1,535
Asia-Pacific [Member]
Revenue, Major Customer [Line Items]
Total revenues	1	103	29	111
Africa [Member]
Revenue, Major Customer [Line Items]
Total revenues	$ 1	$ 1	$ 2	$ 2

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

GENERAL (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
GENERAL (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
General (Textual)
Net loss	$ 4,642	$ 4,446	$ 8,963	$ 8,796
Accumulated deficit	222,713		222,713		$ 213,750
Cash and cash equivalents	$ 58,184		58,184		$ 67,896
Negative cash flow from operations			$ (8,739)	$ (9,377)

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

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Amount of accumulated undistributed earnings (deficit).

+ References + Details

SHAREHOLDERS' EQUITY (Details 4) - USD ($) $ in Thousands	6 Months Ended
SHAREHOLDERS' EQUITY (Details 4) - USD ($) $ in Thousands	Jun. 30, 2023	Jun. 30, 2022
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	$ 622	$ 326
Cost of revenues [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	1	6
Research and development [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	66	33
Sales and marketing [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	164	96
General and administrative [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	$ 391	$ 191

SHAREHOLDERS' EQUITY (Details Textual) $ / shares in Units, $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023 USD ($) $ / shares	Jun. 30, 2022 $ / shares	Dec. 31, 2015 $ / shares	Jun. 30, 2023 ₪ / shares	Jun. 30, 2023 USD ($) shares	Dec. 31, 2022 ₪ / shares shares	Dec. 22, 2022 USD ($)	Jul. 21, 2022 USD ($)	Jun. 02, 2022 ₪ / shares	Jun. 02, 2022 USD ($)	Dec. 28, 2016 USD ($)
Shareholders' Equity (Textual)
Per share value of stock repurchase authorized \| ₪ / shares				₪ 0.25		₪ 0.25
Treasury Stock, Common, Shares \| shares					4,022,607	2,933,208
Certain institutional purchasers [Member] \| Offering of ordinary shares in February 2020 [Member]
Shareholders' Equity (Textual)
Number of warrants issued \| shares					3,740,100
Proceeds from warrants	$ 4,675,125
Certain institutional purchasers [Member] \| Registered direct offering of ordinary shares in July 2020 [Member]
Shareholders' Equity (Textual)
Number of warrants issued \| shares					2,020,441
Proceeds from warrants	3,555,976
Certain institutional purchasers [Member] \| Offering of ordinary shares in December 2020 [Member]
Shareholders' Equity (Textual)
Number of warrants issued \| shares					3,598,072
Proceeds from warrants	4,821,416
Placement agent [Member] \| February 2020 best efforts offering [Member]
Shareholders' Equity (Textual)
Number of warrants issued \| shares					230,160
Proceeds from warrants	359,625
Placement agent [Member] \| December 2020 private placement [Member]
Shareholders' Equity (Textual)
Number of warrants issued \| shares					225,981
Proceeds from warrants	$ 405,003
Kreos Capital V [Member]
Shareholders' Equity (Textual)
Warrants grant date			Dec. 31, 2015
Warrants exercisable, description.	currently exercisable (in whole or in part) until the earlier of (i) December 30, 2025 or (ii) immediately prior to the consummation of a merger, consolidation, or reorganization of the Company with or into, or the sale or license of all or substantially all the assets or shares of the Company to, any other entity or person, other than a wholly owned subsidiary of the Company, excluding any transaction in which the Company’s shareholders prior to the transaction will hold more than 50% of the voting and economic rights of the surviving entity after the transaction. None of these warrants had been exercised as of June
Kreos Capital [Member]
Shareholders' Equity (Textual)
Exercise price per share \| $ / shares			$ 7.5
Drawdown amount under loan agreement											$ 8,000
Employee Stock Option [Member]
Shareholders' Equity (Textual)
Award vesting period, description	Options to purchase ordinary shares generally vest over four years, with certain options to non-employee directors vesting quarterly over one year.
Shares reserved for future issuance (in shares) \| shares					1,617,255	2,934,679
Unrecognized cost of shares					$ 2,800
Expected term of shares	3 years 3 months 18 days
Restricted Stock Units (RSUs) [Member]
Shareholders' Equity (Textual)
Weighted average grant date fair value, options (in USD per share) \| $ / shares	$ 0.6	$ 1.14
Share repurchase program [Member]
Shareholders' Equity (Textual)
Authorized value of stock repurchased							$ 5,800	$ 8,000		$ 8,000
Per share value of stock repurchase authorized \| ₪ / shares									₪ 0.25
Treasury Stock, Common, Shares \| shares					4,022,607
Total cost	$ 3,500

INVENTORIES (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Finished products	$ 2,511	$ 2,421
Raw materials	527	508
Inventories	$ 3,038	$ 2,929

SIGNIFICANT ACCOUNTING POLICIES (Details 2) - Trade Receivables [Member] - Credit Concentration Risk [Member]

6 Months Ended

12 Months Ended

Jun. 30, 2023

Dec. 31, 2022

Customer A [Member]

20.00%

27.00%

Customer B [Member]

21.00%

^[1]

Customer C [Member]

13.00%

Customer D [Member]

^[1]

13.00%

Customer E [Member]

^[1]

11.00%

[1]	Less than 10%

SHAREHOLDERS' EQUITY (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Share-based Payment Arrangement [Abstract]
Number, Options outstanding as of December 31, 2022	43,994
Number, Granted	0
Number, Exercised	0
Number, Forfeited	(888)
Options outstanding as of June 30, 2023	43,106	43,994
Options exercisable as of June 30, 2023	43,106
Average exercise price, Options outstanding as of December 31, 2022	$ 41.27
Average exercise price, Granted	0
Average exercise price, Exercised	0
Average exercise price, Forfeited	36.99
Average exercise price, Options outstanding as of June 30, 2023	41.35	$ 41.27
Average exercise price, Options exercisable as of June 30, 2023	$ 41.35
Average remaining contractual life (in years), Options outstanding as of December 31, 2022	3 years 11 months 15 days	4 years 4 months 20 days
Average remaining contractual life (in years), Options exercisable as of June 30, 2023	3 years 11 months 15 days
Aggregate intrinsic value (in thousands), Options outstanding	$ 0	$ 0
Aggregate intrinsic value (in thousands), Options exercisable as of June 30, 2023	$ 0

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
CURRENT ASSETS
Cash and cash equivalents	$ 58,184	$ 67,896
Trade receivable, net	774	1,036
Prepaid expenses and other current assets	1,846	649
Inventories	3,038	2,929
Total current assets	63,842	72,510
LONG-TERM ASSETS
Restricted cash and other long-term assets	689	694
Operating lease right-of-use assets	1,151	836
Property and equipment, net	129	196
Total long-term assets	1,969	1,726
Total assets	65,811	74,236
CURRENT LIABILITIES
Current maturities of operating leases liability	616	564
Trade payables	2,846	1,950
Employees and payroll accruals	936	1,282
Deferred revenues	435	301
Other current liabilities	609	685
Total current liabilities	5,442	4,782
LONG-TERM LIABILITIES
Deferred revenues	841	890
Non-current operating leases liability	541	333
Other long-term liabilities	13	66
Total long-term liabilities	1,395	1,289
Total liabilities	6,837	6,071
COMMITMENTS AND CONTINGENT LIABILITIES
Shareholders' equity:
Ordinary share of NIS 0.25 par value-Authorized: 120,000,000 shares at June 30, 2023 and December 31, 2022; Issued: 63,368,746 and 63,023,506 shares at June 30, 2023 and December 31, 2022, respectively; Outstanding: 59,346,139 and 60,090,298 shares as of June 30, 2023 and December 31, 2022 respectively	4,435	4,489
Additional paid-in capital	280,455	279,857
Treasury Shares at cost, 4,022,607 and 2,933,208 ordinary shares at June 30, 2023 and December 31, 2022 respectively	(3,203)	(2,431)
Accumulated deficit	(222,713)	(213,750)
Total shareholders' equity	58,974	68,165
Total liabilities and shareholders' equity	$ 65,811	$ 74,236

SHAREHOLDERS' EQUITY

6 Months Ended

Jun. 30, 2023

Equity [Abstract]

SHAREHOLDERS' EQUITY

NOTE 7: SHAREHOLDERS’ EQUITY

Share option plans:

As of June 30, 2023, and December 31, 2022, the Company had reserved 1,617,255 and 2,934,679 ordinary shares, respectively, for issuance to the Company’s and its affiliates’ respective employees, directors, officers, and consultants pursuant to equity awards granted under the Company's 2014 Incentive Compensation Plan (the “2014 Plan”).

Options to purchase ordinary shares generally vest over four years, with certain options to non-employee directors vesting quarterly over one year. Any option that is forfeited or canceled before expiration becomes available for future grants under the 2014 Plan.

There were no options granted during the six months ended June 30, 2023 and 2022.

The fair value of RSUs granted is determined based on the price of the Company's ordinary shares on the date of grant.

A summary of employee share options activity during the six months ended June 30, 2023 is as follows:

	Number			Average exercise price		Average remaining contractual life (in years)		Aggregate intrinsic value (in thousands)
Options outstanding as of December 31, 2022		43,994		$	41.27		4.39	$	-
Granted		-			-		-		-
Exercised		-			-		-		-
Forfeited		(888	)		36.99		-		-
Options outstanding as of June 30, 2023		43,106		$	41.35		3.96	$	-

Options exercisable as of June 30, 2023		43,106		$	41.35		3.96	$	-

The aggregate intrinsic value in the table above represents the total intrinsic value that would have been received by the option holders had all option holders that hold options with positive intrinsic value exercised their options on the last date of the exercise period. No options were exercised during the six months ended June 30, 2023 and 2022.

A summary of employees and non-employees RSUs activity during the six months ended June 30, 2023 is as follows:

	Number of shares underlying outstanding RSUs			Weighted average grant date fair value
Unvested RSUs as of December 31, 2022		2,755,057		$	1.16
Granted		1,415,000			0.60
Vested		(345,240	)		1.26
Forfeited		(96,688	)		1.19
Unvested RSUs as of June 30, 2023		3,728,129		$	0.92

The weighted average grant date fair value of RSUs granted during the six months ended June 30, 2023, and 2022 was $0.60 and $1.14, respectively.

As of June 30, 2023, there were $2.8 million of total unrecognized compensation costs related to non-vested share-based compensation arrangements granted under the Company's 2014 Plan. This cost is expected to be recognized over a period of approximately 3.3 years.

The number of options and RSUs outstanding as of June 30, 2023 is set forth below, with options separated by range of exercise price.

Range of exercise price	Options and RSUs outstanding as of June 30, 2023		Weighted average remaining contractual life (years) (1)		Options outstanding and exercisable as of June 30, 2023		Weighted average remaining contractual life (years) (1)
RSUs only		3,728,129		-		-		-
$5.37		12,425		5.75		12,425		5.75
$20.42 - $33.75		13,285		4.73		13,285		4.73
$37.14 - $38.75		8,090		0.48		8,090		0.48
$50 - $52.50		6,731		3.97		6,731		3.97
$182.5 - $524		2,575		2.35		2,575		2.35
		3,771,235		3.96		43,106		3.96

(1)

Calculation of weighted average remaining contractual term does not include the RSUs that were granted, which have an indefinite contractual term.

Share-based awards to non-employee consultants:

As of June 30, 2023, there are no outstanding options or RSUs held by non-employee consultants.

Treasury shares:

On June 2, 2022, the Company’s Board of Directors approved a share repurchase program to repurchase up to $8.0 million of its Ordinary Shares, par value NIS 0.25 per share. On July 21, 2022, the Company received approval from an Israeli court for the share repurchase program. The program was scheduled to expire on the earlier of January 20, 2023, or reaching $8.0 million of repurchases. On December 22, 2022, the Company’s Board of Directors approved an extension of the repurchase program, with such extension to be in the aggregate amount of up to $5.8 million. The extension was approved by an Israeli court on February 9, 2023, and it expired on August 9, 2023.

As of June 30, 2023, pursuant to the Company’s share repurchase program, the Company had repurchased a total of 4,022,607 of its outstanding ordinary shares at a total cost of $3.5 million.

Warrants to purchase ordinary shares:

The following table summarizes information about warrants outstanding and exercisable that were classified as equity as of June 30, 2023:

Issuance date	Warrants outstanding		Exercise price per warrant		Warrants outstanding and exercisable		Contractual term
	(number)				(number)
December 31, 2015 (1)		4,771	$	7.500		4,771	See footnote (1)
December 28, 2016 (2)		1,908	$	7.500		1,908	See footnote (1)
November 20, 2018 (3)		126,839	$	7.500		126,839	November 20, 2023
November 20, 2018 (4)		106,680	$	9.375		106,680	November 15, 2023
February 25, 2019 (5)		45,600	$	7.187		45,600	February 21, 2024
April 5, 2019 (6)		408,457	$	5.140		408,457	October 7, 2024
April 5, 2019 (7)		49,015	$	6.503		49,015	April 3, 2024
June 5, 2019, and June 6, 2019 (8)		1,464,665	$	7.500		1,464,665	June 5, 2024
June 5, 2019 (9)		87,880	$	9.375		87,880	June 5, 2024
June 12, 2019 (10)		416,667	$	6.000		416,667	December 12, 2024
June 10, 2019 (11)		50,000	$	7.500		50,000	June 10, 2024
February 10, 2020 (12)		28,400	$	1.250		28,400	February 10, 2025
February 10, 2020 (13)		105,840	$	1.563		105,840	February 10, 2025
July 6, 2020 (14)		448,698	$	1.760		448,698	January 2, 2026
July 6, 2020 (15)		296,297	$	2.278		296,297	January 2, 2026
December 8, 2020 (16)		586,760	$	1.340		586,760	June 8, 2026
December 8, 2020 (17)		108,806	$	1.792		108,806	June 8, 2026
February 26, 2021 (18)		5,460,751	$	3.600		5,460,751	August 26, 2026
February 26, 2021 (19)		655,290	$	4.578		655,290	August 26, 2026
September 29, 2021 (20)		8,006,759	$	2.000		8,006,759	March 29, 2027
September 29, 2021 (21)		960,811	$	2.544		960,811	September 27, 2026
		19,420,894				19,420,894

(1)

Represents warrants for ordinary shares issuable upon an exercise price of $7.500 per share, which were granted on December 31, 2015 to Kreos Capital V (Expert) Fund Limited (“Kreos”) in connection with a loan made by Kreos to the Company and are currently exercisable (in whole or in part) until the earlier of (i) December 30, 2025 or (ii) immediately prior to the consummation of a merger, consolidation, or reorganization of the Company with or into, or the sale or license of all or substantially all the assets or shares of the Company to, any other entity or person, other than a wholly owned subsidiary of the Company, excluding any transaction in which the Company’s shareholders prior to the transaction will hold more than 50% of the voting and economic rights of the surviving entity after the transaction. None of these warrants had been exercised as of June 30, 2023.

(2)	Represents common warrants that were issued as part of the $8.0 million drawdown under the Loan Agreement which occurred on December 28, 2016. See footnote 1 for exercisability terms.

(3)	Represents common warrants that were issued as part of the Company’s follow-on public offering in November 2018.

(4)	Represents common warrants that were issued to the underwriters as compensation for their role in the Company’s follow-on public offering in November 2018.

(5)	Represents warrants that were issued to the exclusive placement agent as compensation for its role in the Company’s follow-on public offering in February 2019.


(6)	Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s registered direct offering of ordinary shares in April 2019.

(7)	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s April 2019 registered direct offering.

(8)	Represents warrants that were issued to certain institutional investors in a warrant exercise agreement on June 5, 2019, and June 6, 2019, respectively.

(9)	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s June 2019 warrant exercise agreement and concurrent private placement of warrants.

(10)	Represents warrants that were issued to certain institutional investors in a warrant exercise agreement in June 2019.

(11)	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s June 2019 registered direct offering and concurrent private placement of warrants.
(12)	Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s best efforts offering of ordinary shares in February 2020. As of June 30, 2023, 3,740,100 warrants were exercised for total consideration of $4,675,125. During the three months that ended June 30, 2023, no warrants were exercised.

(13)	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s February 2020 best efforts offering. As of June 30, 2023, 230,160 warrants were exercised for total consideration of $359,625. During the three months that ended June 30, 2023, no warrants were exercised.

(14)	Represents warrants that were issued to certain institutional purchasers in a private placement in our registered direct offering of ordinary shares in July 2020. As of June 30, 2023, 2,020,441 warrants were exercised for total consideration of $3,555,976. During the three months that ended June 30, 2023, no warrants were exercised.

(15)	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s July 2020 registered direct offering.

(16)	Represents warrants that were issued to certain institutional purchasers in a private placement in our private placement offering of ordinary shares in December 2020. As of June 30, 2023, 3,598,072 warrants were exercised for total consideration of $4,821,416. During the three months that ended June 30, 2023, no warrants were exercised.

(17)	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s December 2020 private placement. As of June 30, 2023, 225,981 warrants were exercised for total consideration of $405,003. During the three months that ended June 30, 2023, no warrants were exercised.

(18)	Represents warrants that were issued to certain institutional purchasers in a private placement in our private placement offering of ordinary shares in February 2021.

(19)	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s February 2021 private placement.

(20)	Represents warrants that were issued to certain institutional purchasers in a private placement in our registered direct offering of ordinary shares in September 2021.

(21)	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s September 2021 registered direct offering.

Share-based compensation expense for employees and non-employees:

The Company recognized non-cash share-based compensation expense for both employees and non-employees in the condensed consolidated statements of operations as follows (in thousands):

	Six Months Ended June 30,
	2023		2022
Cost of revenues	$	1	$	6
Research and development, net		66		33
Sales and marketing		164		96
General and administrative		391		191
Total	$	622	$	326

The entire disclosure for equity.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENT LIABILITIES (Tables)

6 Months Ended

Jun. 30, 2023

Schedule of future minimum lease commitments

2023	$	334
2024		641
2025		306
2026		4
Total lease payments		1,285
Less: imputed interest		(128	)
Present value of future lease payments		1,157
Less: current maturities of operating leases		(616	)
Non-current operating leases	$	541
Weighted-average remaining lease term (in years)		2.19
Weighted-average discount rate		9.9	%

SUBSEQUENT EVENTS (Details Textual) - Merger Agreement [Member] - Alterg Inc [Member] - Subsequent Event [Member] $ in Millions	Aug. 08, 2023 USD ($)
Subsequent Event [Line Items]
Amount of cash acquire	$ 19.0
Percentage of revenue growth measured	65.00%

SIGNIFICANT ACCOUNTING POLICIES (Details 3) $ in Thousands	6 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Details 3) $ in Thousands	Jun. 30, 2023 USD ($)
Warranty provision:
Balance at December 31, 2022	$ 92
Provision	139
Usage	(156)
Balance at March 31, 2023	$ 75

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA (Details 2) - Sales Revenue, Net [Member] - Customer Concentration Risk [Member]

6 Months Ended

Jun. 30, 2023

Jun. 30, 2022

Customer A [Member]

Revenue, Major Customer [Line Items]

Concentration risk

27.00%

20.00%

Customer B [Member]

Revenue, Major Customer [Line Items]

Concentration risk

^[1]

12.00%

[1]	Less than 10%.

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA

6 Months Ended

Jun. 30, 2023

Segment Reporting [Abstract]

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA

NOTE 9: GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA

Summary information about geographic areas:

ASC 280, “Segment Reporting” establishes standards for reporting information about operating segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company manages its business on the basis of one reportable segment and derives revenues from selling systems and services. The following is a summary of revenues within geographic areas (in thousands):

	Three Months Ended June 30,				Six Months Ended June 30,
	2023		2022		2023		2022
Revenues based on customer’s location:
United States	$	924	$	578	$	1,801	$	798
Europe		411		888		735		1,535
Asia-Pacific		1		103		29		111
Africa		1		1		2		2
Total revenues	$	1,337	$	1,570	$	2,567	$	2,446

	June 30,		December 31,
	2023		2022
Long-lived assets by geographic region (*):
Israel	$	644	$	757
United States		615		231
Germany		21		44
	$	1,280	$	1,032

(*)

Long-lived assets are comprised of property and equipment, net, and operating lease right-of-use assets.

	Six Months Ended June 30,
	2023			2022
Major customer data as a percentage of total revenues:
Customer A		27	%		20	%
Customer B		*	)		12	%

*) Less than 10%.

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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA (Details Textual)	6 Months Ended
	Jun. 30, 2023 segment
Geographic Information and Major Customer and Product Data (Textual)
Number of reportable segments	1

SHAREHOLDERS' EQUITY (Details 2) - Employee Stock Option [Member]

6 Months Ended

Jun. 30, 2023

$ / shares

Options outstanding weighted average remaining contractual life (years)

3,771,235

3 years 11 months 15 days

^[1]

Options exercisable weighted average remaining contractual life (years)

43,106

3 years 11 months 15 days

^[1]

Exercise Price Range [Member]

Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]

3,728,129

Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]

5.37 [Member]

Exercise price | $ / shares

$ 5.37

Options outstanding weighted average remaining contractual life (years)

12,425

5 years 9 months

^[1]

Options exercisable weighted average remaining contractual life (years)

12,425

5 years 9 months

^[1]

20.42 - 33.75 [Member]

Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]

$ 20.42

$ 33.75

Options outstanding weighted average remaining contractual life (years)

13,285

4 years 8 months 23 days

^[1]

Options exercisable weighted average remaining contractual life (years)

13,285

4 years 8 months 23 days

^[1]

37.14 - 38.75 [Member]

Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]

$ 37.14

$ 38.75

Options outstanding weighted average remaining contractual life (years)

8,090

5 months 23 days

^[1]

Options exercisable weighted average remaining contractual life (years)

8,090

5 months 23 days

^[1]

50 - 52.50 [Member]

Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]

$ 50

$ 52.5

Options outstanding weighted average remaining contractual life (years)

6,731

3 years 11 months 19 days

^[1]

Options exercisable weighted average remaining contractual life (years)

6,731

3 years 11 months 19 days

^[1]

182.5 - 524 [Member]

Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]

$ 182.5

$ 524

Options outstanding weighted average remaining contractual life (years)

2,575

2 years 4 months 6 days

^[1]

Options exercisable weighted average remaining contractual life (years)

2,575

2 years 4 months 6 days

^[1]

[1]	Calculation of weighted average remaining contractual term does not include the RSUs that were granted, which have an indefinite contractual term.

SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Jun. 30, 2023

SIGNIFICANT ACCOUNTING POLICIES

NOTE 3: SIGNIFICANT ACCOUNTING POLICIES

Revenue Recognition

The Company generates revenues from sales of products. The Company sells its products directly to end customers and through distributors. The Company sells its products to private individuals (who finance the purchases by themselves, through fundraising or reimbursement coverage from insurance companies), rehabilitation facilities and distributors.

Disaggregation of Revenues (in thousands)

	Three Months Ended June 30,				Six Months Ended June 30,
	2023		2022		2023		2022
Units placed	$	1,187	$	1,457	$	2,313	$	2,235
Spare parts and warranties		150		113		254		211
Total Revenues	$	1,337	$	1,570	$	2,567	$	2,446

Units placed

During the periods for the six months ended June 30, 2023 and 2022, the Company offered five products: (1) ReWalk Personal; (2) ReWalk Rehabilitation; (3) ReStore; (4) MyoCycle; and (5) MediTouch. Due to unsatisfactory sales performance of the MediTouch product lines, we terminated this agreement as of January 31, 2023.

ReWalk Personal and ReWalk Rehabilitation are SCI Products, which are currently designed for everyday use by paraplegic individuals at home and in their communities. The SCI Products are custom fitted for each user, as well as for use by paraplegic patients in the clinical rehabilitation environment, where they provide individuals access to valuable exercise and therapy. ReWalk Rehabilitation which is a ReWalk Personal 6.0 product sold with multiple sizes of our adjustable parts to allow different users the ability to train within a clinic.

ReStore is a powered, lightweight soft exo-suit intended for use in the rehabilitation of individuals with lower limb disability due to stroke in the clinical rehabilitation environment.

The Company also sells Distributed Products that include the MyoCycle, which uses Functional Electrical Stimulation (“FES”) technology, and previously MediTouch tutor movement biofeedback devices. The Company markets the Distributed Products in the United States for use at home or in clinic. On January 31, 2023, the Company terminated the distribution agreement with MediTouch.

Units placed includes revenue from sales of SCI Products, ReStore and the Distributed Products.

For units placed, the Company recognizes revenue when it transfers control and title has passed to the customer. Each unit placed is considered an independent, unbundled performance obligation. The Company also offers a rent-to-purchase model in which the Company recognizes revenue ratably according to the agreed rental monthly fee.

Spare parts and warranties

Spare parts are sold to private individuals, rehabilitation facilities and distributors. Revenue is recognized when the Company satisfies a performance obligation by transferring control over promised goods or services to the customer. Each part sold is considered an independent, unbundled performance obligation.

Warranties are classified as either an assurance type or a service type warranty. A warranty is considered an assurance type warranty if it provides the customer with assurance that the product will function as intended for a limited period of time. An assurance type warranty is not accounted for as a separate performance obligation under the revenue model.

SCI Products include a five-year warranty. The first two years are considered as an assurance type warranty and the additional period is considered an extended service arrangement, which is a service type warranty. A service type warranty is either sold with a unit or separately for a unit for which the warranty has expired. A service type warranty is accounted as a separate performance obligation and revenue is recognized ratably over the life of the warranty.

The ReStore device is offered with a two-year warranty which is considered as assurance type warranty.

The Distributed Products are sold with an assurance-type warranty ranging from one year to ten years depending on the specific product and part.

Contract balances (in thousands)

	June 30,		December 31,
	2023		2022
Trade receivable, net of credit losses (1)	$	774	$	1,036
Deferred revenues (1) (2)	$	1,276	$	1,191

(1)

Balance presented net of unrecognized revenues that were not yet collected.

(2)

During the six months ended June 30, 2023, $205 thousand of the December 31, 2022 deferred revenues balance was recognized as revenues.

Deferred revenue is composed primarily of unearned revenue related to service type warranty obligations as well as other advances and payments which the Company received from customers prior to satisfying the performance obligation, for which revenue has not yet been recognized.

The Company’s unearned performance obligations as of June 30, 2023 and the estimated revenue expected to be recognized in the future related to the service type warranty amounts to $1.2 million, which will be fulfilled over one to five years.

Concentrations of Credit Risks:

The below table reflects the concentration of credit risk for the Company’s current customers as of June 30, 2023, to which substantial sales were made:

	June 30,			December 31,
	2023			2022
Customer A		20	%		27	%
Customer B		21	%		*	)
Customer C		*	)		13	%
Customer D		*	)		13	%
Customer E		*	)		11	%

*) Less than 10%

The allowance for credit losses is based on the Company’s assessment of the collectability of accounts. The Company regularly assessed collectability based on a combination of factors, including an assessment of the current customer’s aging balance, the nature and size of the customer, the financial condition of the customer, and future expected economic conditions. Trade receivables deemed uncollectable are charged against the allowance for credit losses when identified. As of June 30, 2023 and December 31, 2022, trade receivables are presented net of allowance for credit losses in the amount of $26 thousand.

Warranty provision

For assurance-type warranty, the Company records a provision for the estimated cost to repair or replace products under warranty at the time of sale. Factors that affect the Company’s warranty reserve include the number of units sold, historical and anticipated rates of warranty repairs and the cost per repair.

	US Dollars in thousands
Balance at December 31, 2022	$	92
Provision		139
Usage		(156	)
Balance at June 30, 2023	$	75

Basic and diluted net loss per ordinary share:

Basic and diluted net loss per share was the same for each period presented as the inclusion of all potential shares of ordinary shares and warrants outstanding would have been anti-dilutive.

For the six months ended June 30, 2023 and 2022, the total number of ordinary shares related to the outstanding warrants and share option plans aggregated to 19,464,000 and 19,420,894, respectively, was excluded from the calculations of diluted loss per ordinary share since it would have an anti-dilutive effect.

New Accounting Pronouncements

Recently Implemented Accounting Pronouncements

Financial Instruments

In June 2016, FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 amends the impairment model to utilize an expected loss methodology in place of the currently used incurred loss methodology, which will result in the more timely recognition of losses. The Company adopted ASU 2016-13 as of January 1, 2023. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements.

SHAREHOLDERS' EQUITY (Tables)

6 Months Ended

Jun. 30, 2023

Share-based Payment Arrangement [Abstract]

Schedule of employee options activity

	Number			Average exercise price		Average remaining contractual life (in years)		Aggregate intrinsic value (in thousands)
Options outstanding as of December 31, 2022		43,994		$	41.27		4.39	$	-
Granted		-			-		-		-
Exercised		-			-		-		-
Forfeited		(888	)		36.99		-		-
Options outstanding as of June 30, 2023		43,106		$	41.35		3.96	$	-

Options exercisable as of June 30, 2023		43,106		$	41.35		3.96	$	-

Schedule of employee RSUs activity

	Number of shares underlying outstanding RSUs			Weighted average grant date fair value
Unvested RSUs as of December 31, 2022		2,755,057		$	1.16
Granted		1,415,000			0.60
Vested		(345,240	)		1.26
Forfeited		(96,688	)		1.19
Unvested RSUs as of June 30, 2023		3,728,129		$	0.92

Schedule of options and RSUs outstanding

Range of exercise price	Options and RSUs outstanding as of June 30, 2023		Weighted average remaining contractual life (years) (1)		Options outstanding and exercisable as of June 30, 2023		Weighted average remaining contractual life (years) (1)
RSUs only		3,728,129		-		-		-
$5.37		12,425		5.75		12,425		5.75
$20.42 - $33.75		13,285		4.73		13,285		4.73
$37.14 - $38.75		8,090		0.48		8,090		0.48
$50 - $52.50		6,731		3.97		6,731		3.97
$182.5 - $524		2,575		2.35		2,575		2.35
		3,771,235		3.96		43,106		3.96

(1)

Calculation of weighted average remaining contractual term does not include the RSUs that were granted, which have an indefinite contractual term.

Schedule of warrants outstanding and exercisable

Issuance date	Warrants outstanding		Exercise price per warrant		Warrants outstanding and exercisable		Contractual term
	(number)				(number)
December 31, 2015 (1)		4,771	$	7.500		4,771	See footnote (1)
December 28, 2016 (2)		1,908	$	7.500		1,908	See footnote (1)
November 20, 2018 (3)		126,839	$	7.500		126,839	November 20, 2023
November 20, 2018 (4)		106,680	$	9.375		106,680	November 15, 2023
February 25, 2019 (5)		45,600	$	7.187		45,600	February 21, 2024
April 5, 2019 (6)		408,457	$	5.140		408,457	October 7, 2024
April 5, 2019 (7)		49,015	$	6.503		49,015	April 3, 2024
June 5, 2019, and June 6, 2019 (8)		1,464,665	$	7.500		1,464,665	June 5, 2024
June 5, 2019 (9)		87,880	$	9.375		87,880	June 5, 2024
June 12, 2019 (10)		416,667	$	6.000		416,667	December 12, 2024
June 10, 2019 (11)		50,000	$	7.500		50,000	June 10, 2024
February 10, 2020 (12)		28,400	$	1.250		28,400	February 10, 2025
February 10, 2020 (13)		105,840	$	1.563		105,840	February 10, 2025
July 6, 2020 (14)		448,698	$	1.760		448,698	January 2, 2026
July 6, 2020 (15)		296,297	$	2.278		296,297	January 2, 2026
December 8, 2020 (16)		586,760	$	1.340		586,760	June 8, 2026
December 8, 2020 (17)		108,806	$	1.792		108,806	June 8, 2026
February 26, 2021 (18)		5,460,751	$	3.600		5,460,751	August 26, 2026
February 26, 2021 (19)		655,290	$	4.578		655,290	August 26, 2026
September 29, 2021 (20)		8,006,759	$	2.000		8,006,759	March 29, 2027
September 29, 2021 (21)		960,811	$	2.544		960,811	September 27, 2026
		19,420,894				19,420,894

(1)

(2)	Represents common warrants that were issued as part of the $8.0 million drawdown under the Loan Agreement which occurred on December 28, 2016. See footnote 1 for exercisability terms.

(3)	Represents common warrants that were issued as part of the Company’s follow-on public offering in November 2018.

(4)	Represents common warrants that were issued to the underwriters as compensation for their role in the Company’s follow-on public offering in November 2018.

(5)	Represents warrants that were issued to the exclusive placement agent as compensation for its role in the Company’s follow-on public offering in February 2019.


(6)	Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s registered direct offering of ordinary shares in April 2019.

(7)	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s April 2019 registered direct offering.

(8)	Represents warrants that were issued to certain institutional investors in a warrant exercise agreement on June 5, 2019, and June 6, 2019, respectively.

(9)	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s June 2019 warrant exercise agreement and concurrent private placement of warrants.

(10)	Represents warrants that were issued to certain institutional investors in a warrant exercise agreement in June 2019.

(11)	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s June 2019 registered direct offering and concurrent private placement of warrants.
(12)	Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s best efforts offering of ordinary shares in February 2020. As of June 30, 2023, 3,740,100 warrants were exercised for total consideration of $4,675,125. During the three months that ended June 30, 2023, no warrants were exercised.

(13)	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s February 2020 best efforts offering. As of June 30, 2023, 230,160 warrants were exercised for total consideration of $359,625. During the three months that ended June 30, 2023, no warrants were exercised.

(14)	Represents warrants that were issued to certain institutional purchasers in a private placement in our registered direct offering of ordinary shares in July 2020. As of June 30, 2023, 2,020,441 warrants were exercised for total consideration of $3,555,976. During the three months that ended June 30, 2023, no warrants were exercised.

(15)	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s July 2020 registered direct offering.

(16)	Represents warrants that were issued to certain institutional purchasers in a private placement in our private placement offering of ordinary shares in December 2020. As of June 30, 2023, 3,598,072 warrants were exercised for total consideration of $4,821,416. During the three months that ended June 30, 2023, no warrants were exercised.

(17)	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s December 2020 private placement. As of June 30, 2023, 225,981 warrants were exercised for total consideration of $405,003. During the three months that ended June 30, 2023, no warrants were exercised.

(18)	Represents warrants that were issued to certain institutional purchasers in a private placement in our private placement offering of ordinary shares in February 2021.

(19)	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s February 2021 private placement.

(20)	Represents warrants that were issued to certain institutional purchasers in a private placement in our registered direct offering of ordinary shares in September 2021.

(21)	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s September 2021 registered direct offering.

Schedule of non-cash share-based compensation expense

	Six Months Ended June 30,
	2023		2022
Cost of revenues	$	1	$	6
Research and development, net		66		33
Sales and marketing		164		96
General and administrative		391		191
Total	$	622	$	326

SHAREHOLDERS' EQUITY (Details 1) - Employee and Non-Employee RSUs [Member]	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Number of shares underlying outstanding RSUs
Unvested RSUs as of December 31, 2022 \| shares	2,755,057
Granted \| shares	1,415,000
Vested \| shares	(345,240)
Forfeited \| shares	(96,688)
Unvested RSUs as of June 30, 2023 \| shares	3,728,129
Weighted average grant date fair value
Unvested RSUs as of December 31, 2022 \| $ / shares	$ 1.16
Granted \| $ / shares	0.6
Vested \| $ / shares	1.26
Forfeited \| $ / shares	1.19
Unvested RSUs as of June 30, 2023 \| $ / shares	$ 0.92

INVENTORIES (Tables)

6 Months Ended

Jun. 30, 2023

Inventory Disclosure [Abstract]

Schedule of inventories

	June 30,		December 31,
	2023		2022
Finished products	$	2,511	$	2,421
Raw materials		527		508
	$	3,038	$	2,929

SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)
$ in Thousands

Jun. 30, 2023

Dec. 31, 2022

Trade receivable, net of credit losses

$ 774

$ 1,036

Deferred revenues

^[1]

$ 1,276

$ 1,191

[1]	During the six months ended June 30, 2023, $205 thousand of the December 31, 2023 deferred revenues balance was recognized as revenues.

CONDENSED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited) - USD ($) $ in Thousands	Ordinary Shares	Additional Paid-in Capital	Treasury Shares	Accumulated deficit	Total
Balance at Dec. 31, 2021	$ 4,661	$ 278,903	$ 0	$ (194,181)	$ 89,383
Balance, shares at Dec. 31, 2021	62,480,163
Share-based compensation to employees and non-employees	$ 0	326	0	0	326
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees	$ 14	(14)	0	0	0
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees, Shares	198,145
Net loss	$ 0	0	0	(8,796)	(8,796)
Balance at Jun. 30, 2022	$ 4,675	279,215	0	(202,977)	80,913
Balance, shares at Jun. 30, 2022	62,678,308
Balance at Mar. 31, 2022	$ 4,663	279,054	0	(198,531)	85,186
Balance, shares at Mar. 31, 2022	62,508,517
Share-based compensation to employees and non-employees	$ 0	173	0	0	173
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees	$ 12	(12)	0	0	0
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees, Shares	169,791
Net loss	$ 0	0		(4,446)	(4,446)
Balance at Jun. 30, 2022	$ 4,675	279,215	0	(202,977)	80,913
Balance, shares at Jun. 30, 2022	62,678,308
Balance at Dec. 31, 2022	$ 4,489	279,857	(2,431)	(213,750)	68,165
Balance, shares at Dec. 31, 2022	60,090,298
Treasury shares at cost	$ (78)	0	(772)	0	(850)
Treasury shares at cost, Shares	(1,089,399)
Share-based compensation to employees and non-employees	$ 0	622	0	0	622
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees	$ 24	(24)	0	0	0
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees, Shares	345,240
Net loss	$ 0	0	0	(8,963)	(8,963)
Balance at Jun. 30, 2023	$ 4,435	280,455	(3,203)	(222,713)	58,974
Balance, shares at Jun. 30, 2023	59,346,139
Balance at Mar. 31, 2023	$ 4,445	280,152	(3,007)	(218,071)	63,519
Balance, shares at Mar. 31, 2023	59,482,004
Treasury shares at cost	$ (25)	0	(196)	0	(221)
Treasury shares at cost, Shares	(359,049)
Share-based compensation to employees and non-employees	$ 0	318	0	0	318
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees	$ 15	(15)	0	0	0
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees, Shares	223,184
Net loss				(4,642)	(4,642)
Balance at Jun. 30, 2023	$ 4,435	$ 280,455	$ (3,203)	$ (222,713)	$ 58,974
Balance, shares at Jun. 30, 2023	59,346,139

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

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Total Revenues	$ 1,337	$ 1,570	$ 2,567	$ 2,446
Units placed [Member]
Total Revenues	1,187	1,457	2,313	2,235
Spare parts and warranties [Member]
Total Revenues	$ 150	$ 113	$ 254	$ 211

Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2023	Aug. 11, 2023
Cover [Abstract]
Entity Central Index Key	0001607962
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Amendment Flag	false
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2023
Entity File Number	001-36612
Entity Registrant Name	ReWalk Robotics Ltd.
Entity Incorporation State or Country Code	L3
Entity Tax Identification Number	00-0000000
Entity Address, Address Line One	3 Hatnufa Street
Entity Address, Address Line Two	Floor 6
Entity Address, City or Town	Yokneam Ilit
Entity Address, Country	IL
Entity Address, Postal Zip Code	2069203
Title of 12(b) Security	Ordinary shares, par value NIS 0.25
Trading Symbol	RWLK
Name of Exchange on which Security is Registered	NASDAQ
City Area Code	972
Local Phone Number	4.959.0123
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		59,937,017

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - ₪ / shares	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Ordinary shares, par value per share	₪ 0.25	₪ 0.25
Ordinary shares, authorized	120,000,000	120,000,000
Ordinary shares, issued	63,368,746	63,023,506
Ordinary shares, outstanding	59,346,139	60,090,298
Treasury stock common shares	4,022,607	2,933,208

RESEARCH COLLABORATION AGREEMENT AND LICENSE AGREEMENT (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Research Collaboration Agreement and License Agreement (Textual)
Research and development, net	$ 816	$ 956	$ 1,568	$ 1,863
Harvard License Agreement and Collaboration Agreement [Member]
Research Collaboration Agreement and License Agreement (Textual)
Research and development, net	$ 10	$ 24	$ 21	$ 34

SIGNIFICANT ACCOUNTING POLICIES (Policies)

6 Months Ended

Jun. 30, 2023