0001178913-26-001208 | 10-K | XBRL Viewer

Adjustments to reconcile net loss to net cash used in operating activities:

$ (19,914)

$ (28,942)

$ (22,133)

Depreciation

333

494

239

Amortization of intangible assets

3,347

1,608

Impairment of intangible and tangible assets

2,783

9,794

Share-based compensation

743

1,281

1,328

Remeasurement of earnout liability

(608)

(2,684)

(315)

Accrued interest

442

(11)

Change in fair value of derivative liability

(197)

Exchange rate fluctuations

(110)

(34)

(45)

Changes in assets and liabilities:

Trade receivables, net

(134)

(2,884)

(311)

Prepaid expenses and other assets

192

188

(656)

Operating lease right-of-use assets

439

1,195

125

Inventories

896

(920)

(277)

Trade payables

(347)

(47)

1,037

Employees and payroll accruals

110

(702)

(14)

Deferred revenues

(419)

(438)

(269)

Operating lease liabilities

(731)

(1,216)

(144)

Other liabilities

(304)

(150)

(829)

Net cash used in operating activities

(16,826)

(21,718)

(20,667)

Cash flows used in investing activities:

Acquisition of a business, net of cash acquired

(18,068)

Purchase of property and equipment

(16)

(81)

Net cash used in investing activities

(16)

(18,149)

Cash flows used in financing activities:

Issuance of ordinary shares in a Registered Direct offering, net of issuance expenses in the amount of $558

^[1]

4,442

Issuance of ordinary shares under at-the-market offering, net of issuance costs of $192

^[1]

2,578

Issuance of ordinary shares in a public offering, net of issuance expenses in the amount of $432

^[1]

2,183

Purchase of treasury shares

(992)

Proceeds from short term loan

1,437

Proceeds from bifurcated embedded derivatives

1,563

Net cash provided by (used in) financing activities

12,203

(992)

Effect of Exchange rate changes on Cash, Cash Equivalents and Restricted Cash

110

Decrease in cash, cash equivalents, and restricted cash

(4,529)

(21,684)

(39,763)

Cash, cash equivalents, and restricted cash at beginning of period

7,108

28,792

68,555

Cash, cash equivalents, and restricted cash at end of period

2,579

7,108

28,792

Supplemental disclosures of non-cash flow information

Classification of inventory to property and equipment, net

404

481

^[1]

473

ROU assets obtained from lease liabilities

1,435

193

513

Supplemental disclosures of cash flow information:

Cash paid (received) for income taxes

(7)

126

Cash received from interest

654

1,341

Reconciliation of cash, cash equivalents and restricted cash as shown in the consolidated statements of cash flows

Cash and cash equivalents

2,169

6,746

28,083

Restricted cash

410

362

709

Total Cash, cash equivalents, and restricted cash

$ 2,579

$ 7,108

$ 28,792

[1]	See Note 8b to the condensed consolidated financial statements.

SHAREHOLDERS' EQUITY (Details 5)

Dec. 31, 2025

$ / shares

707,097

707,097

July 6, 2020 [Member]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

5,340

^[1]

$ 147.84

^[1]

5,340

^[1]

Jan. 06, 2026

^[1]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

6,984

^[2]

$ 112.56

^[2]

6,984

^[2]

Jun. 08, 2026

^[2]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

1,294

^[3]

$ 150.54

^[3]

1,294

^[3]

February 26, 2021 [Member]

Jun. 08, 2026

^[3]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

64,998

^[4]

$ 302.04

^[4]

64,998

^[4]

February 26, 2021 [Member]

Aug. 26, 2026

^[4]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

7,800

^[5]

$ 384.56

^[5]

7,800

^[5]

September 29, 2021 [Member]

Aug. 26, 2026

^[5]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

95,314

^[6]

$ 168

^[6]

95,314

^[6]

September 29, 2021 [Member]

Mar. 29, 2027

^[6]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

11,437

^[7]

$ 213.68

^[7]

11,437

^[7]

Sep. 27, 2026

^[7]

January 8, 2025 [Member]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

151,514

^[8]

$ 33

^[8]

151,514

^[8]

Jan. 10, 2028

^[8]

January 8, 2025 [Member]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

9,088

^[9]

$ 41.25

^[9]

9,088

^[9]

Jan. 10, 2028

^[9]

June 26, 2025 [Member]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

333,328

^[10]

$ 7.8

^[10]

333,328

^[10]

Jun. 26, 2030

^[10]

June 26, 2025 [Member]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

20,000

^[11]

$ 9.75

^[11]

20,000

^[11]

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

Jun. 25, 2030

^[11]

[1]	Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s registered direct offering of ordinary shares in July 2020. As of December 31, 2025, 24,052 warrants were exercised for total consideration of $3,555,976. During the twelve months that ended December 31, 2025, no warrants were exercised.
[2]	Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s private placement offering of ordinary shares in December 2020. As of December 31, 2025, 42,834 warrants were exercised for total consideration of $4,821,416. During the twelve months that ended December 31, 2025, no warrants were exercised.
[3]	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s December 2020 private placement. As of December 31, 2025, 2,690 warrants were exercised for total consideration of $405,003. During the twelve months that ended December 31, 2025, no warrants were exercised.
[4]	Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s private placement offering of ordinary shares in February 2021.
[5]	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s February 2021 private placement.
[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 September 2021.
[7]	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s September 2021 registered direct offering.
[8]	Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s registered direct offering of ordinary shares in January 2025.
[9]	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s January 2025 registered direct offering.
[10]	Represents warrants that were issued to certain institutional investors in connection with the Company’s public offering of ordinary shares in June 2025.
[11]	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s public offering of ordinary shares in June 2025.

INCOME TAXES (Details 4) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Details 4) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]
Tax at Israel statutory rate	$ (4,593)	$ (6,646)	$ (5,093)
Foreign Tax Effects		(2,364)	56
Change in valuation allowance		9,846	5,410
Effective Tax Rate	$ (55)	$ 43	$ (12)
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Tax at Israel statutory rate	23.00%	23.00%	23.00%
Effective Tax Rate	0.30%
Foreign Tax Jurisdiction [Member]
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]
Other	$ 11
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Other	(0.10%)
Foreign Tax Jurisdiction [Member] \| United States [Member]
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]
Change in valuation allowance	$ (402)
Non-deductible Impairment	$ 584
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Change in valuation allowance	2.00%
Non-deductible Impairment	(2.90%)
Foreign Tax Jurisdiction [Member] \| Germany [Member]
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]
Foreign Tax Effects	$ (98)
Change in valuation allowance	4,358
Non-deductible Impairment	$ 85
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Foreign Tax Effects	0.50%
Change in valuation allowance	(21.80%)
Non-deductible Impairment	(0.40%)

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA (Details 1) - USD ($)
$ in Thousands

Dec. 31, 2025

Dec. 31, 2024

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

^[1]

$ 2,129

$ 1,415

Israel [Member]

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

^[1]

1,579

359

UNITED STATES

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

^[1]

545

947

GERMANY

^[1]

$ 5

$ 109

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

SIGNIFICANT ACCOUNTING POLICIES (Details 8) $ in Thousands	2 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Details 8) $ in Thousands	Dec. 31, 2025 USD ($)
Accounting Policies [Abstract]
Balance November 14, 2025	$ 0
Issuance of embedded derivative	1,563
Change in fair value	(197)
Balance December 31, 2025	$ 1,366

Fair value, before effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities elected not to be offset. Excludes liabilities not subject to a master netting arrangement.

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL

12 Months Ended

Dec. 31, 2025

GOODWILL

NOTE 5:- GOODWILL

The changes in the carrying amount of goodwill:

	Thousand Dollars
Balance as of December 31, 2024	$	7,538
Goodwill impairment		(2,783	)
Balance as of December 31, 2025	$	4,755

The Company periodically analyses whether any indicators of goodwill impairment have occurred. In the second quarter of 2025, the Company experienced a decline in its stock price resulting in its market capitalization being less than the carrying value of its one reporting unit. Thus, the Company performed quantitative assessments of the Company’s reporting unit. The fair value was determined based on the market approach. The market approach utilizes the Company's market capitalization plus an appropriate control premium. In calculating the goodwill impairment charges, the Company estimated the fair value of its single reporting unit based on its market capitalization and an appropriate control premium. Market capitalization is determined by multiplying the number of shares of common stock outstanding by the market price of its common stock. The control premium, or the amount paid by a new controlling shareholder for the benefits resulting from synergies and other potential benefits derived from controlling the acquired company, is determined by utilizing data from publicly available premium studies for similarly situated public company transactions. A goodwill impairment loss was recognized for the difference between the carrying value of the reporting unit and the fair value.

As a result of this assessment, the Company recorded a goodwill impairment of $2.8 million during the year ended December 31,2025.

Long-lived assets:

The Company evaluates the recoverability of long-lived assets, including property and equipment and intangible assets subject to amortization for possible impairment whenever events or circumstances indicate that the carrying amount of such assets may not be fully recoverable. Such events and changes may include significant changes in performance relative to expected operating results, significant changes in asset use, significant negative industry or economic trends, and changes in the Company’s business strategy. Recoverability of these assets is measured by a comparison of the carrying amounts to the future undiscounted cash flows the assets are expected to generate. If such review indicates that the carrying amount of long-lived assets is not recoverable, the carrying amount of such assets is reduced to fair value.

The carrying intangible assets were fully impaired as of December 31, 2024.

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (19,914)	$ (28,942)	$ (22,133)

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

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Reference 48: http://www.xbrl.org/2003/role/disclosureRef
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Reference 49: http://fasb.org/us-gaap/role/ref/legacyRef
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-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

PREPAID EXPENSES AND OTHER CURRENT ASSETS [Abstract]

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)

12 Months Ended

Dec. 31, 2025

Schedule of prepaid expenses and other current assets

	December 31,
	2025		2024
Government institutions	$	218	$	289
Prepaid expenses		917		1,046
Other assets		393		289

	$	1,528	$	1,624

SIGNIFICANT ACCOUNTING POLICIES (Details 3) $ in Thousands	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Details 3) $ in Thousands	Dec. 31, 2025 USD ($)
Accounting Policies [Abstract]
Balance at December 31, 2024	$ 392
Provision	674
Usage	(723)
Balance at December 31, 2025	$ 343

SHAREHOLDERS' EQUITY (Tables)

12 Months Ended

Dec. 31, 2025

Equity [Abstract]

Schedule of valuation assumptions

	Year Ended December 31, 2025
Expected volatility		102.5	%
Risk-free rate		4.1	%
Dividend yield		0	%
Expected term (in years)		6.25
Share price	$	12.51

Schedule of stock options activity

	Number			Weighted average exercise price		Weighted average remaining contractual life (years)		Aggregate intrinsic value (in thousands)
Options outstanding at the beginning of the year		371		$	2,255.29		3.47	$	-
Granted		52,083			12.51		-		-
Exercised		-			-		-		-
Forfeited		(4	)		1,078.44		-		-

Options outstanding at the end of the year		52,450		$	13.86		9.43	$	-

Options exercisable at the end of the year		367		$	1,981.30		0.52	$	-

Schedule of RSUs activity

	Number of shares underlying outstanding RSUs			Weighted- average grant date fair value
Unvested RSUs at the beginning of the year		27,215			68.16
Granted		73,915			8.69
Vested		(15,712	)		50.52
Forfeited		(11,986	)		43.87

Unvested RSUs at the end of the year		73,432			15.30

Schedule of number of options and RSUs outstanding

Range of exercise price	Options and RSUs Outstanding as of December 31, 2025		Weighted average remaining contractual life (years) (1)		Options Exercisable as of December 31, 2025		Weighted average remaining contractual life (years) (1)
RSUs only		73,432		-		-		-
$8.6		18,750		9.62		-		-
$14.7		33,333		9.42		-		-
$450.7		147		0.25		147		0.25
$2,142 - $18,272		220		0.70		220		0.70
		125,882		9.43		367		0.52

(1)

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

Schedule of non-cash share-based compensation expense

	Year Ended December 31,
	2025		2024		2023
Cost of revenue	$	13	$	16	$	9
Research and development, net		138		168		157
Sales and marketing		240		401		381
General and administrative		352		696		781

Total	$	743	$	1,281	$	1,328

Schedule of warrants outstanding and exercisable

Issuance date	Warrants outstanding		Exercise price per warrant		Warrants outstanding and exercisable		Contractual term
	(number)				(number)
July 6, 2020 (1)		5,340	$	147.84		5,340	January 6, 2026
December 8, 2020 (2)		6,984	$	112.56		6,984	June 8, 2026
December 8, 2020 (3)		1,294	$	150.54		1,294	June 8, 2026
February 26, 2021 (4)		64,998	$	302.04		64,998	August 26, 2026
February 26, 2021 (5)		7,800	$	384.56		7,800	August 26, 2026
September 29, 2021 (6)		95,314	$	168.00		95,314	March 29, 2027
September 29, 2021 (7)		11,437	$	213.68		11,437	September 27, 2026
January 8, 2025 (8)		151,514	$	33.00		151,514	January 10, 2028
January 8, 2025 (9)		9,088	$	41.25		9,088	January 10, 2028
June 26, 2025 (10)		333,328	$	7.80		333,328	June 26, 2030
June 26, 2025 (11)		20,000	$	9.75		20,000	June 25, 2030
		707,097				707,097

(1)

Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s registered direct offering of ordinary shares in July 2020. As of December 31, 2025, 24,052 warrants were exercised for total consideration of $3,555,976. During the twelve months that ended December 31, 2025, no warrants were exercised.

(2)

Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s private placement offering of ordinary shares in December 2020. As of December 31, 2025, 42,834 warrants were exercised for total consideration of $4,821,416. During the twelve months that ended December 31, 2025, no warrants were exercised.

(3)

Represents warrants that were issued to the placement agent as compensation for its role in the Company’s December 2020 private placement. As of December 31, 2025, 2,690 warrants were exercised for total consideration of $405,003. During the twelve months that ended December 31, 2025, no warrants were exercised.

(4)

Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s private placement offering of ordinary shares in February 2021.

(5)

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

(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 September 2021.

(7)

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

(8)

Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s registered direct offering of ordinary shares in January 2025.

(9)

Represents warrants that were issued to the placement agent as compensation for its role in the Company’s January 2025 registered direct offering.

(10)

Represents warrants that were issued to certain institutional investors in connection with the Company’s public offering of ordinary shares in June 2025.

(11)

Represents warrants that were issued to the placement agent as compensation for its role in the Company’s public offering of ordinary shares in June 2025.

SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Details)	Dec. 31, 2025
Computer equipment [Member]
Property and equipment, depreciation rate	33.00%
Computer equipment [Member] \| Minimum [Member]
Property and equipment, depreciation rate	20.00%
Computer equipment [Member] \| Maximum [Member]
Property and equipment, depreciation rate	33.00%
Office furniture and equipment [Member]
Property and equipment, depreciation rate	10.00%
Office furniture and equipment [Member] \| Minimum [Member]
Property and equipment, depreciation rate	6.00%
Office furniture and equipment [Member] \| Maximum [Member]
Property and equipment, depreciation rate	10.00%
Machinery and laboratory equipment [Member]
Property and equipment, depreciation rate	15.00%
Field service units [Member] \| Minimum [Member]
Property and equipment, depreciation rate	20.00%
Field service units [Member] \| Maximum [Member]
Property and equipment, depreciation rate	50.00%
Leasehold improvements [Member]
Property plant and equipment useful life Description	Over the shorter of the lease term or estimated useful life

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA (Tables)

12 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

Schedule of revenues within geographic areas

	Year Ended December 31,
	2025		2024		2023
Revenue based on customer’s location:
United States		13,237		14,425		7,636
Europe		2,907		5,124		2,340
Germany		4,014		4,422		2,704
Asia-Pacific		460		825		387
Rest of the world		1,416		867		787

Total revenues	$	22,034	$	25,663	$	13,854

Schedule of long-lived assets by geographic region

	December 31,
	2025		2024
Long-lived assets by geographic region (*):
Israel	$	1,579	$	359
United States		545		947
Germany		5		109

	$	2,129	$	1,415

(*)

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

	Year Ended December 31,
	2025			2024			2023
Customer A		14.7	%		12.3	%		-
Customer B		*	)		*	)		12.2	%

Less than 10%

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of loss before taxes on income

	Year Ended December 31,
	2025			2024			2023
Domestic	$	(19,316	)	$	(15,022	)	$	(19,638	)
Foreign		(653	)		(13,877	)		(2,507	)
	$	(19,969	)	$	(28,899	)	$	(22,145	)

Schedule of taxes on income

	Year Ended December 31,
	2025			2024		2023
Current	$	(55	)	$	43	$	(12	)
Deferred		-			-		-

	$	(55	)	$	43	$	(12	)

	Year Ended December 31,
	2025			2024		2023
Domestic	$	-		$	-	$	-
Foreign		(55	)		43		(12	)

	$	(55	)	$	43	$	(12	)

Schedule of deferred income taxes

	December 31,
	2025			2024
Deferred tax assets:
Carry forward tax losses	$	76,695		$	70,430
Research and development expenses		905			1,378
Accrual and reserves		363			661
Share based compensation		84			507
Credit tax carry forwards		2,189			1,913
Intangible Assets		95			140
Lease liabilities		364			224
Total deferred tax assets		80,695			75,253
Valuation allowance		(79,353	)		(75,055	)
Deferred tax assets after valuation allowance	$	1,342		$	198

Deferred tax liabilities:
Right-of-use asset		(355	)		(136	)
Property and equipment		(91	)		(62	)
Other		(896	)		-
Total deferred tax liabilities		(1,342	)		(198	)

Net deferred tax assets	$	-		$	-

	Year Ended December 31,
	2025			2024			2023
Balance at beginning of year	$	(75,055	)	$	(65,209	)	$	(52,525	)
Additions during the year		(4,298	)		(9,846	)		(12,684	)

Balance at end of year	$	(79,353	)	$	(75,055	)	$	(65,209	)

Schedule of reconciliation between the theoretical tax expense and the actual tax expense (benefit)

	Year Ended December 31,
	2025
Tax at Israel statutory rate	$	(4,593	)	23	%

Foreign Tax Effects
United States
Change in valuation allowance	$	(402	)	2.0	%
Non-deductible Impairment		584		(2.9)	%
Other		11		(0.1)	%
Germany		(98	)	0.5	%
Changes in valuation allowance		4,358		(21.8)	%
Non-taxable or Non-deductible Items		85		(0.4)	%

Effective Tax Rate	$	(55	)	0.3	%

	Year Ended December 31,
	2024			2023
Loss before taxes, as reported in the consolidated statements of operations	$	(28,899	)	$	(22,145	)

Statutory tax rate		23	%		23	%

Theoretical tax benefits on the above amount at the Israeli statutory tax rate	$	(6,646	)	$	(5,093	)
Income tax at rate other than the Israeli statutory tax rate		(2,364	)		56
Operating losses and other temporary differences for which valuation allowance was provided		9,846			5,410
Permanent differences		(496	)		(342	)
Adjustment in respect of prior years		(297	)		(43	)

Actual tax expense (benefit)	$	43		$	(12	)

Schedule of cash paid for income taxes, net of refunds

	Year Ended December 31, 2025
Israel		-
Foreign
United States		9
Germany		27
Total cash taxes paid		36

BASIC AND DILUTED NET LOSS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Thousands

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Dec. 31, 2023

Earnings Per Share Abstract

Net loss attributable to ordinary shares

$ (19,914)

$ (28,942)

$ (22,133)

$ (19,914)

$ (28,942)

$ (22,133)

Weighted average number of shares used in computing net loss per ordinary share, basic

^[1]

1,160,521

724,272

710,941

Weighted average number of shares used in computing net loss per ordinary share, diluted

^[1]

1,160,521

724,272

710,941

Net loss per ordinary share, basic

$ (17.16)

$ (39.96)

$ (31.13)

Net loss per ordinary share, diluted

$ (17.16)

$ (39.96)

$ (31.13)

[1]

Reflects one-for-seven reverse share split that became effective on March 15, 2024. See Note 8a to the consolidated financial statements. All share and per share amounts presented in this note have been retroactively adjusted to reflect the Company’s 1-for-12 reverse share split effected on February 24, 2026.

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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

Organization, Consolidation and Presentation of Financial Statements [Abstract]

GENERAL

12 Months Ended

Dec. 31, 2025

GENERAL

NOTE 1:- GENERAL

Lifeward Ltd. (“LL,” and together with its subsidiaries, the “Company”) was originally incorporated under the laws of the State of Israel on June 20, 2001, and commenced operations on the same date under the name Argo Medical Technologies Ltd. This name was later changed to ReWalk Robotics Ltd. on June 18, 2014. On January 29, 2024, the Company announced that it had rebranded as Lifeward, with each subsidiary of LL renamed to reflect the new corporate identity. The Company officially changed its name to Lifeward Ltd. on September 10, 2024.

LL has three wholly owned (directly and indirectly) subsidiaries: (i) Lifeward Inc. (“LI”) originally incorporated under the laws of Delaware on February 15, 2012 under the name of ReWalk Robotics, Inc., (ii) Lifeward GMBH (“LG”) originally incorporated under the laws of Germany on January 14, 2013 under the name of ReWalk Robotics GMBH, and (iii) Lifeward CA, Inc. ( “LCAI”) originally incorporated in Delaware on October 21, 2004 under the name of Gravus, Inc., which was later changed to AlterG, Inc. on June 30, 2005.

The Company is a medical device company that designs, develops, and commercializes life-changing solutions that span the continuum of care in physical rehabilitation and recovery, delivering proven functional and health benefits in clinical settings as well as in the home and community. The Company’s initial product offerings were the ReWalk Personal and ReWalk Rehabilitation Exoskeleton devices for individuals with spinal cord injury (collectively, the “SCI Products”). These devices are robotic exoskeletons that are designed for individuals with paraplegia that use the Company’s patented tilt-sensor technology and an on-board computer and motion sensors to drive motorized legs that power movement. These SCI Products allow individuals with spinal cord injury the ability to stand and walk again during everyday activities at home or in the community.

The Company has sought to expand its product offerings beyond the SCI Products through internal development and distribution agreements. In the past, the Company developed the ReStore Exo-Suit device (“ReStore”), a powered, lightweight soft exo-suit intended for use during the rehabilitation of individuals with lower limb disabilities due to stroke. The Company is no longer actively commercializing the ReStore product. The Company distributes the MYOLYN MyoCycle FES Pro cycles to U.S. rehabilitation clinics and the MyoCycle Home cycles available to U.S. veterans through VA hospitals on a non-exclusive basis.

In August 2023, the Company acquired AlterG, Inc., a provider of anti-gravity systems. AlterG’s systems utilize patented, NASA-derived Differential Air Pressure (“DAP”) technology designed to reduce the effects of gravity and enable patients to rehabilitate with calibrated support and reduced pain. Following the Company’s rebranding, AlterG, Inc. was renamed LCAI and operates as a wholly owned subsidiary of the Company.

The Company markets and sells its products directly to institutions and individuals and through third-party distributors. The Company sells its products directly primarily in the United States, through a combination (depending on the product line) of direct sales and distributors in Germany, Canada, and Australia, and primarily through distributors in other markets. In its direct markets, the Company has established relationships with clinics and rehabilitation centers, professional and college sports teams, individuals and organizations in the spinal cord injury community, and in its indirect markets, the Company’s distributors maintain these relationships.

Beginning in the second quarter of 2025, the Company transitioned the manufacturing of its ReWalk exoskeleton products to its facility in Yokneam, Israel, where the Company currently manufactures these systems.

The Company depends on one contract manufacturer to manufacture the AlterG products in its portfolio, Cirtronics Corporation. Reliance on this vendor makes the Company vulnerable to possible capacity constraints and reduces control over component availability, delivery schedules, manufacturing yields and costs.

As of December 31, 2025, the Company incurred a consolidated net loss of $19.9 million and had an accumulated deficit of $284.7 million. The Company’s cash and cash equivalents as of December 31, 2025 totaled $2.2 million and net cash used in operating activities for the year ended December 31, 2025, was $16.8 million.

The Company expects to continue to generate operating losses and negative operating cash flows in the foreseeable future and will require additional funding to support its planned operations. These conditions raise substantial doubt about the Company’s ability to continue as a going concern for a period of one year from the date that these consolidated financial statements are issued.

Management intends to raise additional capital through one or more financings in the near term in order to meet the Company’s cash requirements for the next 12 months. As described in Note 15 – Subsequent Events, in January 2026 the Company entered into agreements with Oramed Pharmaceuticals, Inc. and its subsidiary Oratech Pharma, Inc. which include a potential strategic transaction and related financing arrangements. On March 12, 2026, the Company’s shareholders approved the transaction. However, the closing of the transaction remains subject to the satisfaction of customary closing conditions, and there can be no assurance that the transaction will be completed or that the Company will receive the anticipated funding. If completed, the transaction is expected to provide the Company with additional liquidity to support its operations.

If the Company is unable to obtain additional capital, management may implement measures intended to manage cash expenditures and preserve liquidity. These measures may include prioritizing research and development activities, delaying certain product development initiatives, and reducing discretionary operating expenses such as marketing, travel and other non-essential costs.

Accordingly, the Company has concluded that substantial doubt exists about its ability to continue as a going concern for a period of at least 12 months from the date of issuance of these consolidated financial statements.

The consolidated financial statements do not include any adjustments to the carrying amounts and classifications of assets and liabilities that might result should the Company be unable to continue as a going concern. Such adjustments could be material.

GOODWILL (Tables)

12 Months Ended

Dec. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of goodwill

	Thousand Dollars
Balance as of December 31, 2024	$	7,538
Goodwill impairment		(2,783	)
Balance as of December 31, 2025	$	4,755

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

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SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Total Revenues	$ 22,034	$ 25,663	$ 13,854
Sale of product [Member]
Total Revenues	17,165	19,920	10,681
Lease Of Products [Member]
Total Revenues	1,781	2,557	1,033
Service and warranty [Member]
Total Revenues	$ 3,088	$ 3,186	$ 2,140

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).

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SIGNIFICANT ACCOUNTING POLICIES (Details 6)	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Details 6)	Dec. 31, 2025 $ / shares
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Stock price	$ 12.51
Term (in years)	6 years 3 months
Volatility	102.50%
Risk-free rate	4.10%
Dividend yield	0.00%
Fair Value, Inputs, Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Stock price	$ 0.58
Term (in years)	4 months 13 days
Risk-free rate	0.00%
Fair Value, Inputs, Level 3 [Member] \| Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Volatility	87.91%
Risk-free rate	3.65%
Fair Value, Inputs, Level 3 [Member] \| Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Volatility	93.12%
Risk-free rate	3.65%

SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2025

Schedule of public utility property, plant, and equipment

		Percentage of Original Cost
Computer equipment		20-33% (mainly 33)
Office furniture and equipment		6 – 10% (mainly 10)
Machinery and laboratory equipment		15%
Field service units		20-50%
Leasehold improvements		Over the shorter of the lease term or estimated useful life

Schedule of disaggregation of revenues

	Year Ended December 31,
	2025		2024		2023
Sale of product	$	17,165	$	19,920	$	10,681
Lease of products		1,781		2,557		1,033
Service and warranty		3,088		3,186		2,140
Total Revenues	$	22,034	$	25,663	$	13,854

Schedule of contract balances

	December 31,		December 31,
	2025		2024
Trade receivable, net of credit losses	$	6,138	$	6,004
Deferred revenues (1)	$	2,153	$	2,572

Schedule of warranty provision

	US Dollars in thousands
Balance at December 31, 2024	$	392
Provision		674
Usage		(723	)
Balance at December 31, 2025	$	343

Schedule of concentration of credit risk

	December 31,
	2025			2024
Customer A		56	%		40	%

Schedule of assets and liabilities measured at fair value

		Fair value measurements as of
Description	Fair Value Hierarchy	December 31, 2025		December 31, 2024
Financial assets:

Money market funds included in cash and cash equivalent	Level 1	$	-	$	2,697

Total Assets Measured at Fair Value		$	-	$	2,697

Financial Liabilities:
Earnout	Level 3	$	-	$	608
Derivative liability	Level 3	$	1,366		-
Total liabilities measured at fair value		$	1,366	$	608

Schedule of fair value measurements of derivative liability

	December 31, 2025
Stock price	$	0.58
Term (in years)		0.37
Volatility		87.91%-93.12	%
Risk-free rate		3.65%-3.65	%
Dividend yield	$	0	%

Schedule of warrants liability activity

	Earnout
Balance December 31, 2024	$	608
Change in fair value	$	(608	)
Balance December 31, 2025	$	-

	Derivative liability
Balance November 14, 2025	$	-
Issuance of embedded derivative	$	1,563
Change in fair value	$	(197	)
Balance December 31, 2025	$	1,366

SHAREHOLDERS' EQUITY (Details 4) - USD ($) $ in Thousands	12 Months Ended
SHAREHOLDERS' EQUITY (Details 4) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	$ 743	$ 1,281	$ 1,328
Cost of revenues [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	13	16	9
Research and development, net [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	138	168	157
Sales and marketing [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	240	401	381
General and administrative [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	$ 352	$ 696	$ 781

INCOME TAXES (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Domestic	$ (19,316)	$ (15,022)	$ (19,638)
Foreign	(653)	(13,877)	(2,507)
Loss before income taxes	$ (19,969)	$ (28,899)	$ (22,145)

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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SUBSEQUENT EVENTS

12 Months Ended

Dec. 31, 2025

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 15:- SUBSEQUENT EVENTS

In January 2026, we entered into agreements with Oramed Pharmaceuticals, Inc. (“Oramed”) and its subsidiary, Oratech Pharma, Inc. (“Oratech”), pursuant to which we agreed to acquire all of the outstanding equity interests of Oratech and enter into related financing arrangements with Oramed and certain investors. Additional information regarding these agreements is included in “Part I – Business.” In connection with the anticipated transaction, we received bridge financing from Oramed. On February 12, 2026, we entered into an additional secured promissory note with Oramed with an initial principal amount of $525,000, which may be increased upon mutual consent of the parties. On March 11, 2026, the parties agreed to increase the amount available under this note by an additional $500,000, resulting in an aggregate principal amount of $1,025,000 available under the note. Additional information regarding the Company’s promissory notes is included in Note 9 to the consolidated financial statements. On March 12, 2026, our shareholders approved the transaction. The closing of the transaction remains subject to the satisfaction of customary closing conditions.

On February 24, 2026, the Company effected a one-for-twelve reverse share split of its ordinary shares. As a result of the reverse share split, every twelve issued and outstanding ordinary shares were automatically combined into one ordinary share. All share and per-share amounts presented in these consolidated financial statements have been retroactively adjusted to reflect the reverse share split. Additional information regarding the reverse share split is included in Note 8A to the consolidated financial statements.

On February 19, 2026, we entered into an Intellectual Property Assignment and Technology Transfer Agreement with Skelable Ltd., an Israeli limited liability company, pursuant to which we agreed to acquire certain intellectual property and related technology assets associated with a powered upper-body robotic orthotic system. In connection with the transaction, certain employees of Skelable are expected to enter into employment agreements with us. The consideration for the assets is up to $500,000, payable in instalments subject to the achievement of certain milestones, consisting primarily of our ordinary shares and $20,000 in cash. The transaction remains subject to customary closing conditions, and the initial closing is expected to occur in the near future.

GENERAL (Details Textual) - USD ($) $ in Thousands	12 Months Ended
GENERAL (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Business Acquisition [Line Items]
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ 19,900
Accumulated deficit	284,739	$ 264,825
Cash and cash equivalents	2,169	6,746
Negative cash flow from operations	$ (16,826)	$ (21,718)	$ (20,667)

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

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The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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Amount of accumulated undistributed earnings (deficit).

SHAREHOLDERS' EQUITY (Details Textual)

3 Months Ended

12 Months Ended

Feb. 24, 2026

Jan. 30, 2026

Jan. 06, 2026

Jun. 25, 2025

$ / shares

Mar. 07, 2025

USD ($)

Jan. 07, 2025

$ / shares

Dec. 31, 2025

USD ($)

$ / shares

Dec. 31, 2025

USD ($)

$ / shares

Dec. 31, 2024

₪ / shares

$ / shares

Dec. 31, 2023

₪ / shares

$ / shares

Dec. 31, 2025

₪ / shares

Dec. 31, 2025

USD ($)

$ / shares

Jun. 26, 2025

$ / shares

Jan. 08, 2025

$ / shares

Dec. 31, 2024

USD ($)

Dec. 31, 2023

USD ($)

Weighted average grant date and not exercise price | $ / shares

$ 10.31

Stockholders' Equity, Reverse Stock Split

reverse share split within a range of 1:2 to 1:12, to be effective at the ratio

Maximum number of authorized ordinary shares reverse share split

120,000,000

Issued and outstanding ordinary shares of reverse pre-split shares

60,100,000

Issued and outstanding ordinary shares of reverse post-split shares

8,600,000

Authorized number ordinary shares of reverse post-split shares

25,000,000

Unrecognized cost of shares | $

513,930

$ 1,400

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term

6 years 3 months

Number of share-based outstanding

52,450

371

Per share value of stock repurchase authorized | ₪ / shares

₪ 1.75

Treasury Stock, Common, Shares

47,888

Option granted | $ / shares

$ 12.51

July 6, 2020 [Member]

^[1]

$ 147.84

Proceeds from Warrant Exercises | $

24,052

$ 3,555,976

^[2]

$ 112.56

Proceeds from Warrant Exercises | $

42,834

4,821,416

^[3]

$ 150.54

Proceeds from Warrant Exercises | $

2,690

$ 405,003

Employee Stock Option [Member]

Stockholders' Equity, Reverse Stock Split

1-for-12 reverse share split

Award vesting period, description

Equity awards granted under the Company’s equity incentive plans generally vest over four years, with certain awards granted to non-employee directors vesting quarterly over one year.

Shares reserved for future issuance (in shares)

39,851

Restricted Stock Units (RSUs) [Member]

Weighted average grant date fair value, options (in USD per share) | $ / shares

$ 8.69

₪ 57.6

₪ 55.44

Unrecognized cost of shares | $

$ 900

$ 1,400

$ 1,300

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term

2 years 1 month 6 days

Restricted Stock Units (RSUs) [Member] | Nonemployee [Member]

Number of share-based outstanding

Warrants to purchase ordinary shares

391

Securities Purchase Agreements [Member] | Institutional Investors [Member]

$ 7.8

$ 33

$ 9.75

$ 41.25

Shares issued price per share | $ / shares

333,328

151,514

20,000

9,088

Number of shares issued

333,333

151,515

$ 7.8

$ 33,000

Warrants term

5 years

3 years

5 years

3 years

At The Market Offering Agreement [Member] | H.C. Wainwright & Co., LLC [Member]

Shares issued average price per share | $ / shares

Number of shares issued

114,008

289,903

$ 7.62

$ 9.67

Shares issued aggregate offering price | $

$ 5,500,000

$ 900,000

$ 2,800,000

Fees and commissions | $

100,000

other expenses | $

200,000

Net proceeds from issuance of ordinary shares | $

$ 2,500,000

Minimum [Member]

Authorized number ordinary shares of reverse post-split shares

30,000,000

Maximum [Member]

Authorized number ordinary shares of reverse post-split shares

43,750,000

Subsequent Event [Member]

Stockholders' Equity, Reverse Stock Split

one-for-twelve reverse share split

a reverse share split of the Company’s ordinary shares within a range of 1-for-2 to 1-for-12

Authorized number ordinary shares of reverse post-split shares

100,000,000

Outstanding ordinary shares, pre-split

18,339,098

Outstanding ordinary shares, post-split

1,528,207

Subsequent Event [Member] | Minimum [Member]

Authorized number ordinary shares of reverse post-split shares

75,000,000

Subsequent Event [Member] | Maximum [Member]

Authorized number ordinary shares of reverse post-split shares

100,000,000

[1]	Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s registered direct offering of ordinary shares in July 2020. As of December 31, 2025, 24,052 warrants were exercised for total consideration of $3,555,976. During the twelve months that ended December 31, 2025, no warrants were exercised.
[2]	Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s private placement offering of ordinary shares in December 2020. As of December 31, 2025, 42,834 warrants were exercised for total consideration of $4,821,416. During the twelve months that ended December 31, 2025, no warrants were exercised.
[3]	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s December 2020 private placement. As of December 31, 2025, 2,690 warrants were exercised for total consideration of $405,003. During the twelve months that ended December 31, 2025, no warrants were exercised.

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
PREPAID EXPENSES AND OTHER CURRENT ASSETS [Abstract]
Government institutions	$ 218	$ 289
Prepaid expenses	917	1,046
Other assets	393	289
Prepaid expenses and other current assets	$ 1,528	$ 1,624

SHAREHOLDERS' EQUITY

12 Months Ended

Dec. 31, 2025

Equity [Abstract]

SHAREHOLDERS' EQUITY

NOTE 8:- SHAREHOLDERS’ EQUITY

Reverse share split:

At the Company’s 2023 annual general meeting, the Company’s shareholders approved (i) a reverse share split within a range of 1:2 to 1:12, to be effective at the ratio and on a date to be determined by the Board of Directors, and (ii) amendments to the Company’s Articles of Association authorizing an increase in the Company’s authorized share capital (and corresponding authorized number of ordinary shares, proportionally adjusting such number for the reverse share split) so that the maximum number of authorized ordinary shares would be 120 million. In accordance with the shareholder approval, in early March 2024 the Board of Directors of the Company approved a one-for-seven reverse share split of the Company’s ordinary shares, reducing the number of the Company’s issued and outstanding ordinary shares from approximately 60.1 million pre-split shares to approximately 8.6 million post-split shares. The Company’s ordinary shares began trading on a split-adjusted basis on March 15, 2024. Additionally, effective at the same time, the total authorized number of ordinary shares of the Company was adjusted to 25 million post-split shares, the par value per share of the ordinary shares changed to NIS 1.75 and the authorized share capital of the Company changed from NIS 30,000,000 to NIS 43,750,000. All share and per share data included in these consolidated financial statements give retroactive effect to the reverse share split for all periods presented.

Upon the effectiveness of the reverse share split, every seven shares were automatically combined and converted into one ordinary share. Appropriate adjustments were also made to all outstanding derivative securities of the Company, including all outstanding equity awards and warrants.

No fractional shares were issued in connection with the reverse share split. Instead, all fractional shares (including shares underlying outstanding equity awards and warrants) were rounded down to the nearest whole number.

At the Company’s extraordinary general meeting of shareholders held on January 6, 2026, the Company’s shareholders approved amendments to the Company’s Articles of Association to effect (i) a reverse share split of the Company’s ordinary shares within a range of 1-for-2 to 1-for-12, to be effective at the ratio and on a date to be determined by the Board of Directors, and (ii) an increase in the Company’s authorized share capital to up to 100,000,000 ordinary shares following implementation of the reverse share split. On January 30, 2026, the Finance Committee of the Board approved a one-for-twelve reverse share split of the Company’s ordinary shares, and on February 16, 2026 approved amendments to the Company’s Articles of Association to reflect the implementation of the reverse share split and the increase in authorized share capital.

On February 24, 2026, the Company effected the one-for-twelve reverse share split of its ordinary shares. As a result of the reverse share split, every twelve issued and outstanding ordinary shares were automatically combined and converted into one ordinary share. The number of the Company’s issued and outstanding ordinary shares was reduced from 18,339,098 pre-split shares to 1,528,207 post-split shares. Concurrently, the total authorized number of ordinary shares under the Company’s Articles of Association increased from 75,000,000 ordinary shares to 100,000,000 ordinary shares.

Appropriate adjustments were also made to all outstanding derivative securities of the Company, including warrants, pre-funded warrants and stock options, such that the number of ordinary shares underlying such securities and the applicable exercise prices were proportionately adjusted in accordance with their terms and the Company’s equity incentive plans.

No fractional shares were issued in connection with the reverse share split and fractional shares were rounded down to the nearest whole share.

Equity raise:

On January 7, 2025, the Company entered into a securities purchase agreement with certain institutional investors for the issuance and sale of 151,515 ordinary shares and warrants to purchase up to an aggregate of 151,514 ordinary shares at an exercise price of $33 per share. Each ordinary share was sold at an offering price of $33. The warrants are exercisable at any time and from time to time, in whole or in part, following the date of issuance and ending three years from the date of issuance. The offering closed on January 8, 2025. In addition, the Company issued warrants to purchase up to 9,088 ordinary shares, with an exercise price of $41.25 per share, exercisable at any time and from time to time, in whole or in part, following the date of issuance and ending three years from the date of issuance, to certain representatives of H.C. Wainwright as compensation for its role as the placement agent in the January 2025 private placement offering.

On March 7, 2025, the Company entered into an At-the-Market (“ATM”) Offering Agreement with H.C. Wainwright & Co., LLC (“HCW”), pursuant to which the Company may, from time to time, offer and sell its ordinary shares having an aggregate offering price of up to $5.5 million through HCW acting as the Company’s sales agent. Sales of ordinary shares under the ATM program will be made at prevailing market prices or as otherwise agreed with HCW. The Company is not obligated to make any sales under the agreement and may suspend or terminate the program at any time at its discretion.

During the three and twelve months ended December 31, 2025, the Company sold 114,008 and 289,903 ordinary shares, respectively, under the ATM program at an average price of $7.62 and $9.67 per share, respectively, for total gross proceeds of approximately $0.9 million and $2.8 million. The Company paid aggregate fees and commissions of $0.1 million to HCW and incurred other expenses of approximately $0.2 million, resulting in net proceeds of approximately $2.5 million. The Company’s ATM program expired on November 16, 2025.

On June 25, 2025, the Company entered into a securities purchase agreement with certain institutional investors for the issuance and sale of 333,333 ordinary shares and warrants to purchase up to an aggregate of 333,328 ordinary shares at an exercise price of $7.8 per share. Each ordinary share was sold at a combined offering price of $7.8 together with a warrant to purchase one ordinary share. The offering of the ordinary shares and the ordinary shares issuable upon exercise of the warrants was made pursuant to the Company’s registration statement on Form S-1, initially filed with the SEC on June 20, 2025, and declared effective by the SEC on June 25, 2025. The warrants are exercisable at any time and from time to time, in whole or in part, following the date of issuance and ending five years from the date of issuance. The offering closed on June 26, 2025. Additionally, the Company issued warrants to purchase up to 20,000 ordinary shares, with an exercise price of $9.75 per share, exercisable at any time and from time to time, in whole or in part, following the date of issuance and ending five years from the date of issuance, to certain representatives of H.C. Wainwright as compensation for its role as the placement agent in the June 2025 public offering.

The warrants issued in the January 2025 private placement and the June 2025 public offering are considered freestanding instruments. As the warrants are indexed to the Company's ordinary shares and meet the criteria for equity classification, they are recorded in shareholders’ equity on the Company’s consolidated balance sheets.

Share option plans:

On August 1, 2025, the Company’s shareholders approved the Lifeward Ltd. 2025 Incentive Compensation Plan (the “2025 Plan”), which became effective on the same date. The 2025 Plan provides for the grant of stock options, stock appreciation rights, restricted stock awards, restricted stock units (“RSUs”), cash-based awards and other stock-based awards to the Company’s and its affiliates’ respective employees, non-employee directors and consultants. All share and per share amounts presented in this note have been retroactively adjusted to reflect the Company’s 1-for-12 reverse share split effected on February 24, 2026.

The Company’s prior Lifeward Ltd. 2014 Incentive Compensation Plan (the “2014 Plan”) expired on August 19, 2024, and no further grants may be made under it. Certain awards granted under the 2014 Plan remain outstanding and continue to be governed by its terms.

As of December 31, 2025, the Company had reserved 39,851 ordinary shares available for issuance to employees, directors, officers and non-employees of the Company. As of December 31, 2024, no ordinary shares remained reserved, as the Company’s Plan expired on August 19, 2024.

RSUs have been granted to non-employee directors and employees under the 2025 Plan. An RSU award represents a right to receive the Company’s ordinary shares upon vesting.

Options to purchase ordinary shares have been granted to employees and non-employee directors under the Company’s equity incentive plans.

Any options or RSUs that are forfeited or canceled before expiration become available for future grants under the 2025 Plan, as applicable.

Equity awards granted under the Company’s equity incentive plans generally vest over four years, with certain awards granted to non-employee directors vesting quarterly over one year.

No stock options were granted during the year ended December 31, 2024. The fair value of stock options granted during the year ended December 31, 2025 was estimated on the grant date using the Black-Scholes-Merton option pricing model based on the following assumptions:

	Year Ended December 31, 2025
Expected volatility		102.5	%
Risk-free rate		4.1	%
Dividend yield		0	%
Expected term (in years)		6.25
Share price	$	12.51

A summary of the Company’s stock options activity for the year ended December 31, 2025 is as follows:

	Number			Weighted average exercise price		Weighted average remaining contractual life (years)		Aggregate intrinsic value (in thousands)
Options outstanding at the beginning of the year		371		$	2,255.29		3.47	$	-
Granted		52,083			12.51		-		-
Exercised		-			-		-		-
Forfeited		(4	)		1,078.44		-		-

Options outstanding at the end of the year		52,450		$	13.86		9.43	$	-

Options exercisable at the end of the year		367		$	1,981.30		0.52	$	-

Options were granted during the year ended December 31, 2025. No options were granted during the years ended December 31, 2024 and 2023. The weighted average grant date fair values of options granted during the fiscal year ended December 31, 2025, were $10.31. During fiscal years ended December 31, 2024 and 2023 no options were granted. 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 who hold options with positive intrinsic value exercised their options on the last day of the fiscal year. During the years ended December 31, 2025, 2024 and 2023, no options were exercised. A summary of the Company’s RSU activity for the year ended December 31, 2025 is as follows:

	Number of shares underlying outstanding RSUs			Weighted- average grant date fair value
Unvested RSUs at the beginning of the year		27,215			68.16
Granted		73,915			8.69
Vested		(15,712	)		50.52
Forfeited		(11,986	)		43.87

Unvested RSUs at the end of the year		73,432			15.30

The weighted average grant date fair values of RSUs granted during the fiscal year ended December 31, 2025, 2024 and 2023, were $8.69, $57.60 and $55.44, respectively.

The total fair value of RSUs vested during the years ended December 31, 2025, 2024 and 2023 was $0.9 million, $1.4 million, and $1.3 million, respectively. As of December 31, 2025, there was $1.4 million of unrecognized compensation cost related to non-vested share-based compensation arrangements granted under the Plan. This cost is expected to be recognized as expense over a period of approximately 2.1 years.

The number of options and RSUs outstanding as of December 31, 2025 is presented below, with options separated by range of exercise prices:

Range of exercise price	Options and RSUs Outstanding as of December 31, 2025		Weighted average remaining contractual life (years) (1)		Options Exercisable as of December 31, 2025		Weighted average remaining contractual life (years) (1)
RSUs only		73,432		-		-		-
$8.6		18,750		9.62		-		-
$14.7		33,333		9.42		-		-
$450.7		147		0.25		147		0.25
$2,142 - $18,272		220		0.70		220		0.70
		125,882		9.43		367		0.52

(1)

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

Equity compensation issued to consultants:

No equity awards were granted to non-employees consultants during the year ended December 31, 2025. The Company granted 391 RSUs during the fiscal year ended December 31, 2024, to non-employee consultants. As of December 31, 2025, no RSUs were outstanding.

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

The Company recognized share-based compensation expense in the consolidated statements of operations as follows (in thousands):

	Year Ended December 31,
	2025		2024		2023
Cost of revenue	$	13	$	16	$	9
Research and development, net		138		168		157
Sales and marketing		240		401		381
General and administrative		352		696		781

Total	$	743	$	1,281	$	1,328

Warrants to purchase ordinary shares:

The following table summarizes information about warrants outstanding and exercisable as of December 31, 2025:

Issuance date	Warrants outstanding		Exercise price per warrant		Warrants outstanding and exercisable		Contractual term
	(number)				(number)
July 6, 2020 (1)		5,340	$	147.84		5,340	January 6, 2026
December 8, 2020 (2)		6,984	$	112.56		6,984	June 8, 2026
December 8, 2020 (3)		1,294	$	150.54		1,294	June 8, 2026
February 26, 2021 (4)		64,998	$	302.04		64,998	August 26, 2026
February 26, 2021 (5)		7,800	$	384.56		7,800	August 26, 2026
September 29, 2021 (6)		95,314	$	168.00		95,314	March 29, 2027
September 29, 2021 (7)		11,437	$	213.68		11,437	September 27, 2026
January 8, 2025 (8)		151,514	$	33.00		151,514	January 10, 2028
January 8, 2025 (9)		9,088	$	41.25		9,088	January 10, 2028
June 26, 2025 (10)		333,328	$	7.80		333,328	June 26, 2030
June 26, 2025 (11)		20,000	$	9.75		20,000	June 25, 2030
		707,097				707,097

(1)

(2)

(3)

(4)

Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s private placement offering of ordinary shares in February 2021.

(5)

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

(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 September 2021.

(7)

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

(8)

Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s registered direct offering of ordinary shares in January 2025.

(9)

Represents warrants that were issued to the placement agent as compensation for its role in the Company’s January 2025 registered direct offering.

(10)

Represents warrants that were issued to certain institutional investors in connection with the Company’s public offering of ordinary shares in June 2025.

(11)

Represents warrants that were issued to the placement agent as compensation for its role in the Company’s public offering of ordinary shares in June 2025.

The entire disclosure for equity.

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SIGNIFICANT ACCOUNTING POLICIES (Details 4)	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Details 4)	Dec. 31, 2025	Dec. 31, 2024
Trade Receivables [Member] \| Credit Concentration Risk [Member] \| Customer A [Member]
Concentration Risk [Line Items]
Concentration of credit risk	56.00%	40.00%

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

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For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.

Commitments and Contingencies Disclosure [Abstract]

SHAREHOLDERS' EQUITY (Details 1) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Share-based Payment Arrangement [Abstract]
Number, Options outstanding	371
Number, Granted	52,083
Number, Exercised	0
Number, Forfeited	(4)
Options outstanding	52,450	371
Options exercisable	367
Average exercise price, Options outstanding	$ 2,255.29
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	12.51
Average exercise price, Exercised	0
Average exercise price, Forfeited	1,078.44
Average exercise price, Options outstanding	13.86	$ 2,255.29
Average exercise price, Options exercisable	$ 1,981.3
Average remaining contractual life (in years), Options outstanding	9 years 5 months 4 days	3 years 5 months 19 days
Average remaining contractual life (in years), Options exercisable	6 months 7 days
Aggregate intrinsic value (in thousands), Options outstanding	$ 0	$ 0
Aggregate intrinsic value (in thousands), Options exercisable	$ 0

GOODWILL (Details Textual) $ in Thousands	12 Months Ended
GOODWILL (Details Textual) $ in Thousands	Dec. 31, 2025 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Impairment charges	$ 2,783

COMMITMENTS AND CONTINGENT LIABILITIES (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Commitments And Contingencies Liabilities [Abstract]
Non-cancelable outstanding obligations	$ 6,000,000
Royalties expenses	$ 8,000	$ 2,000	$ 17,000
Lease expiration, term	The Company operates from leased facilities in Israel, the United States and Germany, with leases expiring in 2030.
Restricted cash and other long-term assets	$ 410,000
Rent expenses	800	1,300	$ 1,000
Lifeward CA, Inc. [Member]
Commitments And Contingencies Liabilities [Abstract]
Royalties expenses	0	$ 55,000
IPO [Member]
Commitments And Contingencies Liabilities [Abstract]
Total fund received	$ 806,000
Description of conversion ratio	ordinary shares in a conversion ratio of 1 to 1
IIA [Member]
Commitments And Contingencies Liabilities [Abstract]
Total fund received	$ 2,800,000
Research And Development Royalty Bearing Grants	$ 1,600,000
Royalty Fees Percentage	3.00%
Contingent liability	$ 1,600,000
Percentage Of Grant Received Considered To Determine Royalty Fees	100.00%
Royalties expenses	$ 117,000
IIA [Member] \| Convertible preferred A shares [Member]
Commitments And Contingencies Liabilities [Abstract]
Research And Development Amount Received In Consideration Of Convertible Preferred Shares	$ 400,000
Convertible preferred shares	209
LL and LG [Member]
Commitments And Contingencies Liabilities [Abstract]
Operating Leases Maximum Penalties Payable On Early Release Of Agreement	$ 34,000
Lease expiration, term	LL and LG lease cars for their employees under cancellable operating lease agreements expiring at various dates between 2026 and 2028.

INVENTORIES (Details Textual) - USD ($) $ in Thousands	12 Months Ended
INVENTORIES (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Inventory write-down	$ 539	$ 981	$ 398

COMMITMENTS AND CONTINGENT LIABILITIES

12 Months Ended

Dec. 31, 2025

COMMITMENTS AND CONTINGENT LIABILITIES

NOTE 7:- COMMITMENTS AND CONTINGENT LIABILITIES

Purchase commitment:

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 cancelled without penalty. As of December 31, 2025, non-cancellable outstanding obligations amounted to approximately $6.0 million.

Operating lease commitment:

(i)

The Company operates from leased facilities in Israel, the United States and Germany, with leases expiring in 2030. A portion of the Company’s facilities leases is generally subject to annual changes in the Consumer Price Index (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)

LL and LG lease cars for their employees under cancellable operating lease agreements expiring at various dates between 2026 and 2028. A subset of the Company’s cars leases is considered variable. The variable lease payments for such cars leases are based on actual mileage incurred at the stated contractual rate. LL and LG have an option to be released from these agreements, which may result in penalties in a maximum amount of approximately $34 thousand as of December 31, 2025.

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 consolidated balance sheets as of December 31, 2025 are as follows (in thousands):

2026	$	452
2027		428
2028		380
2029		358
2030		299
Total lease payments		1,917
Less: imputed interest		(333	)
Present value of future lease payments		1,584
Less: current maturities of operating leases		(425	)
Non-current operating leases	$	1,159
Weighted-average remaining lease term (in years)		4.72
Weighted-average discount rate		8.94	%

Total lease expense under the Company’s operating leases for the years ended December 31, 2025, 2024 and 2023 were $0.8 million, $1.3 million, and $1.0 million, respectively.

Royalties:

The Company’s research and development efforts are financed, in part, through funding from the IIA. Since the Company’s inception through December 31, 2025, the Company received funding from the IIA in the total amount of $2.8 million. Out of the $2.8 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 $806 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 SOFRPR 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.

As of December 31, 2025, the Company paid royalties to the IIA in the total amount of $117 thousand.

Royalties expenses in cost of revenue were $8 thousand, $2 thousand and $17 thousand, for the years ended December 31, 2025, 2024 and 2023, respectively.

As of December 31, 2025, 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.

LCAI earns royalties under a license agreement with a third party and is recognized as earned. Royalty payments for the year ended December 31, 2025 and 2024, were $0 and $55 thousand, respectively.

Liens

As part of the Company’s restricted cash and other long-term assets, as of December 31, 2025, an amount of $410 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. While the outcome of any pending or threatened litigation and other legal matters is inherently uncertain, the Company does not believe the outcome of any of the matters will have a material adverse effect on the Company’s consolidated results of operation, liquidity or financial condition.

Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2025	Mar. 17, 2026	Jun. 30, 2025
Cover [Abstract]
Entity Central Index Key	0001607962
Document Fiscal Period Focus	FY
Amendment Flag	false
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2025
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2025
Document Transition Report	false
Entity File Number	001-36612
Entity Registrant Name	Lifeward Ltd.
Entity Incorporation State or Country Code	L3
Entity Tax Identification Number	00-0000000
Entity Address, Address Line One	2 Cabot Rd
Entity Address, City or Town	Hudson
Entity Address, Country	MA
Entity Address, Postal Zip Code	01749
City Area Code	508
Local Phone Number	251.1154
Title of 12(b) Security	Ordinary Shares, no par value
Trading Symbol	LFWD
Name of Exchange on which Security is Registered	NASDAQ
Entity Well-Known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Auditor Attestation Flag	false
Entity Public Float			$ 9,971,778
Entity Common Stock, Shares Outstanding		1,528,222
Auditor Name	KOST FORER GABBAY & KASIERER
Auditor Location	Tel-Aviv, Israel
Auditor Firm Id	1281
Auditor Opinion [Text Block]	Opinion on the Financial Statements We have audited the accompanying consolidated balance sheets of Lifeward Ltd. and subsidiaries (the Company) as of December 31, 2025 and 2024, the related consolidated statements of operations, changes is shareholders’ equity and cash flows for each of the three years in the period ended December 31, 2025, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company at December 31, 2025 and 2024, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2025, in conformity with U.S. generally accepted accounting principles.
Document Financial Statement Error Correction [Flag]	false

SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Significant Accounting Policies Textual Abstract
Inventory Write-down	$ 539	$ 981	$ 398
Impairment charges	2,783
Asset Impairment Charges	2,783	9,794	0
Deferred revenue recognized	$ 1,400
Revenue Recognition Recognized	the estimated revenue expected to be recognized in the future amounts to $2.3 million, which will be fulfilled over one to five years.
Grants Receivable	$ 27	220	259
Allowance for credit losses	$ 192	160
Warrants to acquire common stock	513,930
Change In Fair Value Of Warrants Liability Activity	$ 608
Severance Pay Monthly Deposit By Employees Percentage	8.33%
Severance pay expense	$ 146	126	$ 114
Rental Revenue For Anti Gravity Products	$ 751	$ 719
Minimum [Member]
Significant Accounting Policies Textual Abstract
Leases agreement term	12 months
Maximum [Member]
Significant Accounting Policies Textual Abstract
Leases agreement term	42 months
Re Store Product [Member]
Significant Accounting Policies Textual Abstract
Warrants and Rights Outstanding, Term	2 years
Sci Products [Member] \| Minimum [Member]
Significant Accounting Policies Textual Abstract
Warrants and Rights Outstanding, Term	1 year
Sci Products [Member] \| Maximum [Member]
Significant Accounting Policies Textual Abstract
Warrants and Rights Outstanding, Term	10 years
LCAI [Member]
Significant Accounting Policies Textual Abstract
Change In Fair Value Of Warrants Liability Activity	$ 3,600

INCOME TAXES

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

INCOME TAXES

NOTE 10:- INCOME TAXES

The Company’s subsidiaries are separately taxed under the domestic tax laws of the jurisdiction of incorporation of each entity.

Corporate tax rates in Israel:

Presented hereunder are the tax rates relevant to the Company in the years 2023-2025:

The Israeli statutory corporate tax rate and real capital gains were 23% in the years 2023-2025.

Income (loss) before taxes on income is comprised as follows (in thousands):

	Year Ended December 31,
	2025			2024			2023
Domestic	$	(19,316	)	$	(15,022	)	$	(19,638	)
Foreign		(653	)		(13,877	)		(2,507	)
	$	(19,969	)	$	(28,899	)	$	(22,145	)

Taxes on income (benefit) are comprised as follows (in thousands):

	Year Ended December 31,
	2025			2024		2023
Current	$	(55	)	$	43	$	(12	)
Deferred		-			-		-

	$	(55	)	$	43	$	(12	)

	Year Ended December 31,
	2025			2024		2023
Domestic	$	-		$	-	$	-
Foreign		(55	)		43		(12	)

	$	(55	)	$	43	$	(12	)

Deferred income taxes (in thousands):

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The Company’s deferred tax assets as of December 31, 2025 and 2024 are derived from temporary differences.

In assessing the realization of deferred tax assets, the Company considers whether it is more likely than not that all or some portion of the deferred tax assets will not be realized.

Undistributed earnings of certain subsidiaries as of December 31, 2025 were immaterial. The Company intends to reinvest these earnings indefinitely in the foreign subsidiaries. As a result, the Company has not provided for any deferred income taxes.

	December 31,
	2025			2024
Deferred tax assets:
Carry forward tax losses	$	76,695		$	70,430
Research and development expenses		905			1,378
Accrual and reserves		363			661
Share based compensation		84			507
Credit tax carry forwards		2,189			1,913
Intangible Assets		95			140
Lease liabilities		364			224
Total deferred tax assets		80,695			75,253
Valuation allowance		(79,353	)		(75,055	)
Deferred tax assets after valuation allowance	$	1,342		$	198

Deferred tax liabilities:
Right-of-use asset		(355	)		(136	)
Property and equipment		(91	)		(62	)
Other		(896	)		-
Total deferred tax liabilities		(1,342	)		(198	)

Net deferred tax assets	$	-		$	-

The net changes in the total valuation allowance for each of the years ended December 31, 2025, 2024 and 2023, are comprised as follows (in thousands):

	Year Ended December 31,
	2025			2024			2023
Balance at beginning of year	$	(75,055	)	$	(65,209	)	$	(52,525	)
Additions during the year		(4,298	)		(9,846	)		(12,684	)

Balance at end of year	$	(79,353	)	$	(75,055	)	$	(65,209	)

Reconciliation of the theoretical tax expenses:

A reconciliation of the Company’s theoretical income tax expense to actual income tax expense after the adoption of ASU 23-09 is as follows (in thousands):

	Year Ended December 31,
	2025
Tax at Israel statutory rate	$	(4,593	)	23	%

Foreign Tax Effects
United States
Change in valuation allowance	$	(402	)	2.0	%
Non-deductible Impairment		584		(2.9)	%
Other		11		(0.1)	%
Germany		(98	)	0.5	%
Changes in valuation allowance		4,358		(21.8)	%
Non-taxable or Non-deductible Items		85		(0.4)	%

Effective Tax Rate	$	(55	)	0.3	%

A reconciliation of the Company’s theoretical income tax expense to actual income tax expense before the adoption of ASU 23-09 is as follows (in thousands):

	Year Ended December 31,
	2024			2023
Loss before taxes, as reported in the consolidated statements of operations	$	(28,899	)	$	(22,145	)

Statutory tax rate		23	%		23	%

Theoretical tax benefits on the above amount at the Israeli statutory tax rate	$	(6,646	)	$	(5,093	)
Income tax at rate other than the Israeli statutory tax rate		(2,364	)		56
Operating losses and other temporary differences for which valuation allowance was provided		9,846			5,410
Permanent differences		(496	)		(342	)
Adjustment in respect of prior years		(297	)		(43	)

Actual tax expense (benefit)	$	43		$	(12	)

Foreign tax rates:

Taxable income of LI and LCAI was subject to tax at the rate of 21% in 2025, 2024 and 2023.

Taxable income of LG was subject to tax at the rate of 30% in 2025, 2024, and 2023.

Tax assessments:

LL has had final tax assessments up to and including the 2020 tax year. LG has had final tax assessments up to and including the 2019 tax year.

LI and LCAI file income tax returns in the United States and in various U.S. states. The returns for the years ended December 31, 2022, and later are generally subject to federal tax examination, while the returns for the years ended December 31, 2021, and later are generally subject to state tax examination. However, net operating losses and tax credits generally remain subject to tax examination and adjustment until they are utilized on a future tax return and the statute of limitations closes for that year. Therefore, tax attributes generally remain open to both federal and state tax examination and adjustment.

Net operating carry-forward losses for tax purposes:

As of December 31, 2025, LL has carry-forward losses amounting to approximately $279.9 million, which can be carried forward for an indefinite period.

As of December 31, 2025, the Company had approximately $49.5 million of U.S. federal net operating loss (“NOL”) carry forwards, and $35.3 million of state NOL carry forwards, which will begin to expire in 2027 and 2028, respectively. The federal net operating losses from years beginning after January 1, 2018, of approximately $20.0 million may be carried forward indefinitely and losses prior to January 1, 2018 of approximately $29.5 million expire beginning in 2027 under prior law.

Internal Revenue Code Section 382 places a limitation (“Section 382 Limitation") on the amount of taxable income which can be offset by NOL carry forwards after a change in control (generally greater than 50% change in the value of the stock owned by 5% shareholders during the testing period) of a loss corporation. California has similar rules. On August 11, 2023, AlterG was involved in an equity transaction that constitutes a Section 382 change in ownership. The change in ownership limits the ability to utilize net operating loss carry forwards in future years. The 382-limitation impact on NOLs has been included in the current period provision. The Company may have had earlier Section 382 changes in ownership. This will be assessed upon realization of tax attributes.

Cash paid for income taxes, net of refunds was as follows:

We adopted ASU 2023-09 on a prospective basis for the year ended December 31, 2025 and have included the following table which presents income taxes paid (net of refunds received) is as follows (in thousands):

	Year Ended December 31, 2025
Israel		-
Foreign
United States		9
Germany		27
Total cash taxes paid		36

The entire disclosure for income tax.

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BASIC AND DILUTED NET LOSS PER SHARE

INVENTORIES (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Inventory Disclosure [Abstract]
Finished products	$ 3,689	$ 3,580
Work in progress	38	0
Raw materials	2,005	3,143
Inventories	$ 5,732	$ 6,723

BASIC AND DILUTED NET LOSS PER SHARE

12 Months Ended

Dec. 31, 2025

Earnings Per Share Abstract

NOTE 14:- BASIC AND DILUTED NET LOSS PER SHARE

The following table sets forth the computation of the Company’s basic and diluted net loss per ordinary share (in thousands, except share and per share data):

	Year ended December 31,
	2025			2024			2023
Net loss	$	(19,914	)	$	(28,942	)	$	(22,133	)

Net loss attributable to ordinary shares		(19,914	)		(28,942	)		(22,133	)
Shares used in computing net loss per ordinary shares, basic and diluted *		1,160,521			724,272			710,941

Net loss per ordinary share, basic and diluted	$	(17.16	)	$	(39.96	)	$	(31.13	)

(*) Reflects one-for-seven reverse share split that became effective on March 15, 2024. See Note 8a to the consolidated financial statements. All share and per share amounts presented in this note have been retroactively adjusted to reflect the Company’s 1-for-12 reverse share split effected on February 24, 2026.

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 twelve months ended December 31, 2025, 2024 and 2023 the total number of ordinary shares related to the outstanding warrants, share option plans and convertible notes aggregated to 759,547, 198,772 and 228,816, respectively. The amount was excluded from the calculations of diluted loss per ordinary share since it would have an anti-dilutive effect.

SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)
$ in Thousands

Dec. 31, 2025

Dec. 31, 2024

Trade receivable, net of credit losses

$ 6,138

$ 6,004

Deferred revenues

^[1]

$ 2,153

$ 2,572

[1]	$1.4 million of the December 31, 2024 deferred revenue balance was recognized as revenue during the year ended December 31, 2025.

SIGNIFICANT ACCOUNTING POLICIES (Details 5) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial Assets	$ 0	$ 2,697
Financial Liabilities	1,366	608
Fair Value, Inputs, Level 3 [Member] \| Earnout [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial Liabilities	0	608
Fair Value, Inputs, Level 3 [Member] \| Derivative Liability [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial Liabilities	1,366	0
Money market funds [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial Assets	$ 0	$ 2,697

FINANCIAL (EXPENSES) INCOME, NET

12 Months Ended

Dec. 31, 2025

Other Income and Expenses [Abstract]

FINANCIAL (EXPENSES) INCOME, NET

NOTE 11:- FINANCIAL (EXPENSES) INCOME, NET

The components of financial (expenses) income, net were as follows (in thousands):

	Year Ended December 31,
	2025			2024			2023
Interest Income (expense), net	$	(312	)	$	643		$	1,354
Bank fees and commissions		(125	)		(128	)		(20	)
Foreign currency transactions and other		(55	)		(67	)		133
Income from derivatives remeasurement		197			-			-

	$	(295	)	$	448		$	1,467

INVENTORIES (Tables)

12 Months Ended

Dec. 31, 2025

Inventory Disclosure [Abstract]

Schedule of inventories

	December 31,
	2025		2024
Finished products	$	3,689	$	3,580
Work in progress		38		-
Raw materials		2,005		3,143

	$	5,732	$	6,723

PREPAID EXPENSES AND OTHER CURRENT ASSETS

12 Months Ended

Dec. 31, 2025

PREPAID EXPENSES AND OTHER CURRENT ASSETS [Abstract]

PREPAID EXPENSES AND OTHER CURRENT ASSETS

NOTE 3:-

PREPAID EXPENSES AND OTHER CURRENT ASSETS

The components of prepaid expenses and other current assets are as follows (in thousands):

	December 31,
	2025		2024
Government institutions	$	218	$	289
Prepaid expenses		917		1,046
Other assets		393		289

	$	1,528	$	1,624

CONVERTIBLE PROMISSORY NOTES (Details Textual) - Secured Promissory Note [Member] - Oramed Ltd. [Member] - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Nov. 14, 2025	Dec. 31, 2025
Short-Term Debt [Line Items]
Principal amount	$ 3,000
Interest rate	15.00%
Maturity date	May 14, 2026
Convertible ordinary shares price	$ 5.4
Termination fees		$ 500
Amount allocated to debt	$ 1,400
Derivative liability	$ 1,600
Amortized cost of debt		1,400
Interest expense		$ 442

GOODWILL (Details) $ in Thousands	12 Months Ended
GOODWILL (Details) $ in Thousands	Dec. 31, 2025 USD ($)
Finite-Lived Intangible Assets [Line Items]
Goodwill, Beginning Balance	$ 7,538
Goodwill impairment	(2,783)
Goodwill, Ending Balance	$ 4,755

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

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Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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Cash and cash equivalents

INCOME TAXES (Details 1) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Details 1) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Current	$ (55)	$ 43	$ (12)
Deferred	0	0	0
Taxes on income	(55)	43	(12)
Domestic	0	0	0
Foreign	(55)	43	(12)
Taxes on income	$ (55)	$ 43	$ (12)

PROPERTY AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 7,896	$ 7,901
Accumulated depreciation	7,311	7,034
Property and equipment, net	585	867
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,695	1,690
Office furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	468	468
Machinery and laboratory equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	633	621
Field service units [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,442	4,464
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 658	$ 658

PROPERTY AND EQUIPMENT, NET (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Property And Equipment Net Textual Abstract
Depreciation expenses	$ 333	$ 494	$ 239
Impairment charge	$ 305

CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands

Dec. 31, 2025

Dec. 31, 2024

CURRENT ASSETS:

$ 2,169

$ 6,746

Restricted cash

240

197

Trade receivables, net of credit losses of $192 and $160, respectively

6,138

6,004

Prepaid expenses and other current assets

1,528

1,624

Inventories

5,732

6,723

Total current assets

15,807

21,294

LONG-TERM ASSETS

Restricted cash and other long-term assets

209

240

Operating lease right-of-use assets

1,544

548

Property and equipment, net

585

867

Goodwill

4,755

7,538

Total long-term assets

7,093

9,193

Total assets

22,900

30,487

CURRENT LIABILITIES:

Trade payables

5,590

5,022

Employees and payroll accruals

1,442

1,332

Deferred revenue

920

1,248

Convertible promissory notes

2,803

Current maturities of operating leases liability

425

858

Earnout liability

608

Other current liabilities

859

1,157

Total current liabilities

12,039

10,225

LONG-TERM LIABILITIES

Deferred revenues

1,233

1,324

Non-current operating leases liability

1,159

Other long-term liabilities

Total long-term liabilities

2,453

1,413

Total liabilities

14,492

11,638

COMMITMENTS AND CONTINGENT LIABILITIES

Shareholders’ equity:

Ordinary share of NIS 1.75 par value-Authorized: 75,000,000 shares at December 31, 2025 and 25,000,000 shares at December 31, 2024; Issued: 1,572,319 and 781,854 shares at December 31, 2025 and December 31, 2024, respectively; Outstanding: 1,524,431 and 733,966 shares as of December 31, 2025 and December 31, 2024 respectively

^[1]

9,418

4,590

Additional paid-in capital

286,932

282,287

Treasury Shares at cost, 47,888 ordinary shares at December 31, 2025 and December 31, 2024

^[1]

(3,203)

Accumulated deficit

(284,739)

(264,825)

Total shareholders' equity

8,408

18,849

Total liabilities and shareholders' equity

$ 22,900

$ 30,487

[1]	Reflects the one -for- seven reverse share split that became effective on March 15, 2024, and the one -for- twelve reverse share split that became effective on February 24, 2026. See Note 8a to the consolidated financial statements.

SHAREHOLDERS' EQUITY (Details)	12 Months Ended
SHAREHOLDERS' EQUITY (Details)	Dec. 31, 2025 $ / shares
Equity [Abstract]
Expected volatility	102.50%
Risk-free rate	4.10%
Dividend yield	0.00%
Expected term (in years)	6 years 3 months
Share price	$ 12.51

INCOME TAXES (Details 3) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Details 3) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Balance at beginning of year	$ (75,055)	$ (65,209)	$ (52,525)
Additions during the year	(4,298)	(9,846)	(12,684)
Balance at end of year	$ (79,353)	$ (75,055)	$ (65,209)

CONSOLIDATED BALANCE SHEETS (Parenthetical 1) - ₪ / shares	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Ordinary shares, par value per share	₪ 1.75	₪ 1.75	₪ 1.75

PROPERTY AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

NOTE 6:- PROPERTY AND EQUIPMENT, NET

The components of property and equipment, net are as follows (in thousands):

	December 31,
	2025		2024
Cost:
Computer equipment	$	1,695	$	1,690
Office furniture and equipment		468		468
Machinery and laboratory equipment		633		621
Field service units		4,442		4,464
Leasehold improvements		658		658

	$	7,896	$	7,901

	December 31,
	2025		2024
Accumulated depreciation		7,311		7,034

Property and equipment, net	$	585	$	867

Depreciation expenses amounted to $333 thousand, $494 thousand, and $239 thousand for the years ended December 31, 2025, 2024 and 2023, respectively.

In the fourth quarter of 2024, the Company recorded an impairment charge of $305 thousand related to the closure of its Fremont, California site. The impairment was due to the reduction in the expected future use of the assets at this location. No impairment charges were recorded for the year ended December 31, 2025.

FINANCIAL (EXPENSES) INCOME, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Other Income and Expenses [Abstract]
Interest Income (expense), net	$ (312)	$ 643	$ 1,354
Bank fees and commissions	(125)	(128)	(20)
Foreign currency transactions and other	(55)	(67)	133
Income from derivatives remeasurement	197	0	0
Financial (expenses) income, net	$ (295)	$ 448	$ 1,467

BASIC AND DILUTED NET LOSS PER SHARE (Details Textual) - shares	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Earnings Per Share Abstract
Shares Excluded from Diluted Loss per Share - Anti-Dilutive	759,547	198,772	228,816

INVENTORIES

12 Months Ended

Dec. 31, 2025

Inventory Disclosure [Abstract]

INVENTORIES

NOTE 4:- INVENTORIES

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

	December 31,
	2025		2024
Finished products	$	3,689	$	3,580
Work in progress		38		-
Raw materials		2,005		3,143

	$	5,732	$	6,723

During the twelve months ended December 31, 2025, 2024, and 2023, the Company recognized, at cost of revenues, reserves for excess and obsolete in the amount of $539 thousand, $981 thousand, and $398 thousand, respectively.

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA

12 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA

NOTE 13:- GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA

Total revenues from external customers on the basis of the Company's geographical areas are as follows (in thousands):

	Year Ended December 31,
	2025		2024		2023
Revenue based on customer’s location:
United States		13,237		14,425		7,636
Europe		2,907		5,124		2,340
Germany		4,014		4,422		2,704
Asia-Pacific		460		825		387
Rest of the world		1,416		867		787

Total revenues	$	22,034	$	25,663	$	13,854

	December 31,
	2025		2024
Long-lived assets by geographic region (*):
Israel	$	1,579	$	359
United States		545		947
Germany		5		109

	$	2,129	$	1,415

(*)

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

Major customers data as a percentage of total revenue:

	Year Ended December 31,
	2025			2024			2023
Customer A		14.7	%		12.3	%		-
Customer B		*	)		*	)		12.2	%

Less than 10%

SHAREHOLDERS' EQUITY (Details 3) - Restricted Stock Units (RSUs) [Member]

12 Months Ended

Dec. 31, 2025

$ / shares

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

Options outstanding weighted average remaining contractual life (years)

125,882

9 years 5 months 4 days

^[1]

Options exercisable weighted average remaining contractual life (years)

367

6 months 7 days

^[1]

RSUs only [Member]

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

73,432

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

$8.6 [Member]

Exercise price | $ / shares

$ 8.6

Options outstanding weighted average remaining contractual life (years)

18,750

9 years 7 months 13 days

^[1]

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

$14.7 [Member]

Range of exercise price, minimum | $ / shares

$ 14.7

Options outstanding weighted average remaining contractual life (years)

33,333

9 years 5 months 1 day

^[1]

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

$450.7 [Member]

Range of exercise price, minimum | $ / shares

$ 450.7

Options outstanding weighted average remaining contractual life (years)

147

3 months

^[1]

Options exercisable weighted average remaining contractual life (years)

147

3 months

^[1]

$2,142 - $18,272 [Member]

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

Options outstanding weighted average remaining contractual life (years)

220

8 months 12 days

^[1]

Options exercisable weighted average remaining contractual life (years)

220

8 months 12 days

^[1]

$2,142 - $18,272 [Member] | Minimum [Member]

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

Range of exercise price, minimum | $ / shares

$ 2,142

$2,142 - $18,272 [Member] | Maximum [Member]

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

Range of exercise price, maximum | $ / shares

$ 18,272

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

BASIC AND DILUTED NET LOSS PER SHARE (Tables)

12 Months Ended

Dec. 31, 2025

Earnings Per Share Abstract

Schedule of basic and diluted net loss per ordinary share

	Year ended December 31,
	2025			2024			2023
Net loss	$	(19,914	)	$	(28,942	)	$	(22,133	)

Net loss attributable to ordinary shares		(19,914	)		(28,942	)		(22,133	)
Shares used in computing net loss per ordinary shares, basic and diluted *		1,160,521			724,272			710,941

Net loss per ordinary share, basic and diluted	$	(17.16	)	$	(39.96	)	$	(31.13	)

COMMITMENTS AND CONTINGENT LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2025

Commitments and Contingencies Disclosure [Abstract]

Schedule of minimum royalty payments

2026	$	452
2027		428
2028		380
2029		358
2030		299
Total lease payments		1,917
Less: imputed interest		(333	)
Present value of future lease payments		1,584
Less: current maturities of operating leases		(425	)
Non-current operating leases	$	1,159
Weighted-average remaining lease term (in years)		4.72
Weighted-average discount rate		8.94	%

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Revenue, Major Customer [Line Items]
Total revenues	$ 22,034	$ 25,663	$ 13,854
UNITED STATES
Revenue, Major Customer [Line Items]
Total revenues	13,237	14,425	7,636
Europe [Member]
Revenue, Major Customer [Line Items]
Total revenues	2,907	5,124	2,340
Germany [Member]
Revenue, Major Customer [Line Items]
Total revenues	4,014	4,422	2,704
Asia Pacific [Member]
Revenue, Major Customer [Line Items]
Total revenues	460	825	387
Rest Of World [Member]
Revenue, Major Customer [Line Items]
Total revenues	$ 1,416	$ 867	$ 787

SHAREHOLDERS' EQUITY (Details 2) - Employee and Non-Employee RSUs [Member]	12 Months Ended
	Dec. 31, 2025 $ / shares shares
Number of shares underlying outstanding RSUs
Unvested RSUs at the beginning of the year \| shares	27,215
Granted \| shares	73,915
Vested \| shares	(15,712)
Forfeited \| shares	(11,986)
Unvested RSUs at the end of the year \| shares	73,432
Weighted average grant date fair value
Unvested RSUs at the beginning of the year \| $ / shares	$ 68.16
Granted \| $ / shares	8.69
Vested \| $ / shares	50.52
Forfeited \| $ / shares	43.87
Unvested RSUs at the end of the year \| $ / shares	$ 15.3

SUBSEQUENT EVENT (Details Textual) - USD ($)						12 Months Ended
SUBSEQUENT EVENT (Details Textual) - USD ($)	Mar. 11, 2026	Feb. 24, 2026	Feb. 12, 2026	Jan. 30, 2026	Jan. 06, 2026	Dec. 31, 2023	Feb. 19, 2026	Dec. 31, 2025	Dec. 31, 2024
Subsequent Event [Line Items]
Assets								$ 22,900,000	$ 30,487,000
Reverse stock split						reverse share split within a range of 1:2 to 1:12, to be effective at the ratio
Subsequent Event
Subsequent Event [Line Items]
Reverse stock split		one-for-twelve reverse share split		one-for-twelve reverse share split	a reverse share split of the Company’s ordinary shares within a range of 1-for-2 to 1-for-12
Subsequent Event \| Skelable Ltd [Member]
Subsequent Event [Line Items]
Assets							$ 500,000
Cash							$ 20,000
Subsequent Event \| Secured Promissory Note [Member] \| Oramed Pharmaceuticals Inc. [Member]
Subsequent Event [Line Items]
Principal amount	$ 1,025,000		$ 525,000
Increase (decrease) amount	$ 500,000

SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2025

SIGNIFICANT ACCOUNTING POLICIES

NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES

The consolidated financial statements have been prepared in with U.S. generally accepted accounting principles, applied on a consistent basis, as follows:

Use of Estimates

The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates, judgments, and assumptions. The Company’s management believes that the estimates, judgments, and assumptions used are reasonable based upon information available at the time they are made. These estimates, judgments, and assumptions can affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements, as well as the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

On an ongoing basis, the Company’s management evaluates estimates, including those related to inventories, fair values of share-based awards, derivatives, contingent liabilities, goodwill impairment, provision for warranty, allowance for credit losses, revenue recognition, and deferred taxes. Such estimates are based on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Actual results could differ from those estimates.

Financial Statements in U.S. Dollars:

The functional currency is the currency that best reflects the economic environment in which the Company and its subsidiaries operate and conduct their transactions. Most of the Company’s revenues and costs are incurred in U.S. dollar. In addition, the Company’s financing activities are incurred in U.S. dollars. The Company’s management believes that the dollar is the primary currency of the economic environment in which the Company and each of its subsidiaries operate. Thus, the dollar is the Company’s and its subsidiary's functional and reporting currency.

Accordingly, monetary accounts maintained in currencies other than the U.S. dollar are remeasured into U.S. dollars in accordance with ASC 830 “Foreign Currency Matters.” All transaction gains and losses of the remeasured monetary balance sheet items are reflected in the consolidated statements of operations as financing income or expenses as appropriate.

Principles of Consolidation:

The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. Intercompany balances have been eliminated upon consolidation.

Cash Equivalents:

Cash equivalents are short-term highly liquid investments that are readily convertible to cash with original maturities of three months or less, at the date acquired.

Inventories:

Inventories are stated at the lower of cost or net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Inventory write-offs are provided to cover risks arising from slow-moving items or technological obsolescence.

The Company periodically evaluates the ability to realize the value of inventory based on a combination of factors, including the quantities on hand relative to historical, current, and projected sales volume. Purchasing requirements and alternative usage are explored within these processes to mitigate inventory exposure. Based on this evaluation, an impairment charge is recorded when required to write-down inventory to its net realized value. Any write-off is recognized in the consolidated statements of operations as cost of revenues.

Cost is determined as follows:

Finished products - based on raw materials and manufacturing costs on an average basis.

Work in process - based on raw materials, labor, and applicable manufacturing overhead on an average cost basis.

Raw materials - The weighted average cost method.

Property and Equipment:

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

		Percentage of Original Cost
Computer equipment		20-33% (mainly 33)
Office furniture and equipment		6 – 10% (mainly 10)
Machinery and laboratory equipment		15%
Field service units		20-50%
Leasehold improvements		Over the shorter of the lease term or estimated useful life

Business Combinations

The Company accounts for business combinations in accordance with ASC 805, “Business Combinations” (“ASC 805”). For business combinations accounted for under the acquisition method, ASC 805 requires recognition of assets acquired, liabilities assumed, and any non-controlling interest at the acquisition date, measured at their fair values as of that date. The Company determines the recognition of intangible assets based on the following criteria: (i) the intangible asset arises from contractual or other rights; or (ii) the intangible asset is separable or divisible from the acquired entity and capable of being sold, transferred, licensed, returned or exchanged.

The excess of the fair value of the purchase price over the fair values of the identifiable assets and liabilities is recorded as goodwill. Determining the fair value of the identifiable assets and liabilities requires management to use significant judgment and estimates including the forecasted revenue and revenues growth rates, discount rates, customer contract renewal rates and customer attrition rates. The process of estimating the fair values requires significant estimates, especially with respect to intangible assets. Management’s determination of fair value of assets acquired and liabilities assumed at the acquisition date is based on the best information available in the circumstances and incorporates management’s own assumptions and involves a significant degree of judgment.

Acquisition related costs include legal fees, consulting and success fees, and other non-recurring integration related costs. Acquisition-related costs are expensed as incurred.

Goodwill and Other Intangibles

For business combinations, the purchase prices are allocated to the tangible assets and intangible assets acquired and liabilities assumed based on their estimated fair values on the acquisition dates, with the remaining unallocated purchase prices recorded as goodwill.

The Company has no indefinite-lived intangible assets other than goodwill. Acquired identifiable finite-lived intangible assets include identifiable acquired technology, customer relationships, trademarks and backlog and are amortized on a straight-line basis over the estimated useful lives of the assets. The Company routinely reviews the remaining estimated useful lives of finite-lived intangible assets.

Goodwill is not amortized and is tested for impairment at least annually.

The Company operates as one reporting unit and the fair value of the reporting unit is estimated using quoted market prices of the Company’s stock in active markets. The Company tests goodwill for impairment annually in the fourth quarter and whenever events or changes in circumstances indicate the carrying amount of goodwill may not be recoverable.

When testing goodwill for impairment, the Company may first perform a qualitative assessment. If the Company determines it is not more likely than not the reporting unit’s fair value is less than its carrying value, then no further analysis is necessary. If the Company determines that it is more likely than not that the fair value of its reporting unit is less than its carrying amount, then the quantitative impairment test will be performed. The Company may elect to bypass the qualitative assessment and proceed directly to performing a quantitative analysis. Under the quantitative impairment test, if the carrying amount of the Company’s reporting unit exceeds its fair value, the Company recognizes an impairment of goodwill for the amount of this excess.

As a result of this assessment, the Company recorded a goodwill impairment of $2.8 million during the year ended December 31, 2025. During the year ended December 31, 2024, no impairments of goodwill have been recognized.

Impairment of Long-Lived Assets

The Company’s long-lived assets, including right-of-use (“ROU”) assets and identifiable intangible assets that are subject to amortization, are reviewed for impairment in accordance with ASC 360, “Property, Plant and Equipment” whenever events or changes in circumstances indicate that the carrying amount of an asset (or asset group) may not be recoverable. Recoverability of assets (or asset group) to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. There were no impairment charges to long-lived assets during the year ended December 31, 2025.

During the year ended December 31, 2024, the Company recorded an impairment charge in the amount of $9.8 million

Restricted cash and Other long-term assets:

Other long-term assets include long-term prepaid expenses and restricted cash deposits for offices and cars leasing based upon the term of the remaining restrictions.

Treasury shares

The Company repurchased its ordinary shares and holds them as treasury shares. The Company presents the cost to repurchase treasury shares as a reduction of shareholders’ equity.

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 clinics and rehabilitation centres, professional and college sports teams, private individuals (who finance the purchases by themselves, through fundraising or reimbursement coverage from insurance companies), and distributors.

The Company recognizes revenue in accordance with ASC 606, “Revenue Recognition” when, or as, control of the promised good or service is transferred to the customer, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company applies the following five steps:

Identify the contract with a customer

The Company generally considers a purchase order or a signed quote to be a contract with a customer. In evaluating the contract with a customer, the Company analyses the customer’s intent and ability to pay the amount of promised consideration and considers the probability of collecting substantially all of the consideration.

Identify the performance obligations in the contract

Performance obligations promised in a contract are identified based on the products and services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the products or services either on their own or together with other resources that are readily available from third parties or from the Company, and are distinct in the context of the contract, whereby the transfer of the products and services is separately identifiable from other promises in the contract.

Determine the transaction price

The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring products or services to the customer. Determining the transaction price requires of level judgment, which is discussed by revenue category in further detail below.

The Company does not offer extended payment terms beyond one year to customers and has chosen to apply the practical expedient, opting not to evaluate payment terms of one year or less for the existence of a significant financing component.

Sales and other taxes collected from customers on behalf of governmental authorities are accounted for on a net basis and are not included in revenues.

Allocate the transaction price to performance obligations in the contract

If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price basis. Certain arrangements with customers contain multiple distinct performance obligations. For these arrangements, the Company allocates the transaction price to each performance obligation based on its relative standalone selling price (SSP). The Company generally establishes SSPs based on observable selling prices.

Recognize revenue when or as the Company satisfies a performance obligation

Revenue is recognized when or as performance obligations are satisfied by transferring control of a promised good or service to a customer. Control either transfers over time or at a point in time, which affects when revenue is recorded.

Disaggregation of Revenue (in thousands):

	Year Ended December 31,
	2025		2024		2023
Sale of product	$	17,165	$	19,920	$	10,681
Lease of products		1,781		2,557		1,033
Service and warranty		3,088		3,186		2,140
Total Revenues	$	22,034	$	25,663	$	13,854

Product revenue

The Company offered to its customers five products: (1) ReWalk Personal, (2) ReWalk Rehabilitation, (3) AlterG Anti-Gravity system, (4) MyoCycle, and (5) ReStore.

Revenue from Products sold to rehabilitation facilities and end users is recognized at a point in time once the customer has obtained control of the products usually upon delivery.

The Company generally does not grant a right of return for its products.

With the recent establishment of a Medicare reimbursement pathway for the ReWalk product, the Company includes variable consideration in the form of implicit price concessions if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. The Company reassesses variable consideration at each reporting period and, if necessary, these estimates are adjusted to reflect the anticipated amounts to be collected when those facts and circumstances become known.

For contracts with Medicare, the Company determines the amount of variable consideration that should be included at the transaction price, using contractual agreements and historical reimbursement experience with Medicare. The Company applies constraint to the transaction price, such that revenue is recorded only to the extent that it is probable that a significant reversal in the amount of the cumulative revenue recognized will not occur in the future. If actual amounts of consideration ultimately received differ from the Company’s estimates, the Company adjusts these estimates, which would affect revenue in the period such adjustments become known.

Payment terms between the Company and its payors typically range between 30 to 45 days, depending on the type of payer, country of sale, and the products or services offered. However, for CMS, payments may take up to twelve months.

Lease revenue

A portion of the Company's sales of products to customers are made through lease arrangements which typically include AlterG Anti-Gravity systems.

Revenue for the lease of AlterG Anti-Gravity systems is accounted for under ASC Topic 842, Leases. AlterG Anti-Gravity systems being utilized under service agreements, accounted for in accordance with ASC 842 as an operating lease. Revenues are recognized ratably over the lease term. See Note 2y for more additional information.

Service and warranties

The Company provides product assurance warranties for periods of 1- 10 years (usually 2 years) that cover the compliance of the products with agreed-upon specifications. A provision is recorded for estimated warranty costs based on the Company's experience.

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.

In certain contracts, the company also provides a service-type warranty. Service-type warranty is accounted for as a separate performance obligation, and revenue is recognized ratably over the service period as the customer consumes the benefit over the service term.

Contract balances (in thousands):

	December 31,		December 31,
	2025		2024
Trade receivable, net of credit losses	$	6,138	$	6,004
Deferred revenues (1)	$	2,153	$	2,572

(1)

$1.4 million of the December 31, 2024 deferred revenue balance was recognized as revenue during the year ended December 31, 2025.

Deferred revenue is composed primarily of unearned revenue related to service type warranty obligations, multi-year services contracts, 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 December 31, 2025 and the estimated revenue expected to be recognized in the future amounts to $2.3 million, which will be fulfilled over one to five years.

Accounting for Share-Based Compensation:

The Company accounts for share-based compensation in accordance with ASC 718, “Compensation-Stock Compensation” (“ASC 718”). ASC 718 requires companies to estimate the fair value of equity-based payment awards on the date of grant using an Option-Pricing Model (“OPM”). The value of the award is recognized as an expense over the requisite service periods in the Company’s consolidated statements of operations.

The Company recognizes compensation expenses for the value of its awards granted based on the straight-line method over the requisite service period of each of the awards. The Company accounts for forfeitures as they occur.

The Company selected the Black-Scholes-Merton option pricing model as the most appropriate fair value method for its share-option awards. The option-pricing model requires a number of assumptions, of which the most significant are the fair market value of the underlying ordinary share, expected share price volatility and the expected option term. Expected volatility is calculated based on actual historical stock price movements over the most recent periods ending on the grant date, equal to the expected term of the options. The expected option term is determined based on the simplified method, as adequate historical experience is not available to provide a reasonable estimate. The simplified method will continue to apply until enough historical experience is available to provide a reasonable estimate of the expected term. The risk-free interest rate is based on the yield from U.S. treasury bonds with an equivalent term. The Company has historically not paid dividends and has no foreseeable plans to pay dividends.

The fair value of Restricted Stock Units (“RSUs”) granted is determined based on the price of the Company’s ordinary shares on the date of grant.

The Company elects the straight-line recognition method for awards subject to graded vesting based only on a service condition

The Company accounts for options granted to consultants and other service providers under ASC 718. The fair value of these options was estimated using a Black-Scholes-Merton option-pricing model.

Warrants to Acquire Ordinary Shares:

During the twelve-month ended December 31, 2025, the Company issued warrants to acquire up to 513,930 ordinary shares. There were no issued warrants during the twelve months ended December 31, 2024. Refer to Note 8f for additional information.

The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance. The assessment considers whether the warrants are freestanding financial instruments, meet the definition of a liability under ASC 480, are indexed to the Company’s own shares and whether the warrants are eligible for equity classification under ASC 815-40. This assessment is conducted at the time of warrant issuance and as of each subsequent reporting period end date while the warrants are outstanding.

Warrants that meet all the criteria for equity classification, are required to be recorded as a component of additional paid-in capital. Warrants that do not meet all the criteria for equity classification, are required to be recorded as liabilities at their initial fair value on the date of issuance and remeasured to fair value through earnings at each balance sheet date thereafter.

Research and Development Costs:

Research and development costs are charged to the consolidated statement of operations as incurred and are presented net of the amount of any grants the Company received for research and development in the period in which the grant was received.

Income Taxes

The Company accounts for income taxes in accordance with ASC 740, “Income Taxes” (“ASC 740”), using the liability method whereby deferred tax assets and liability account balances are determined based on the differences between financial reporting and the tax basis for assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company provides a valuation allowance, if necessary, to reduce deferred tax assets to the amounts that are more likely-than-not to be realized.

ASC 740 contains a two-step approach to recognizing and measuring a liability for uncertain tax positions. The first step is to evaluate the tax position taken or expected to be taken in a tax return by determining if the weight of available evidence indicates that it is more likely than not that, on an evaluation of the technical merits, the tax position will be sustained on audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. The Company accrues interest and penalties related to unrecognized tax benefits in its taxes on income.

As of December 31, 2025, and 2024, the Company did not identify any significant uncertain tax positions.

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, 2024	$	392
Provision		674
Usage		(723	)
Balance at December 31, 2025	$	343

Concentrations of Credit Risks:

Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash, cash equivalents and trade receivables.

The Company’s cash and cash equivalents are deposited in major banks in Israel, the United States and Germany. Such deposits in the United States may be in excess of insured limits and are not insured in other jurisdictions. The Company maintains cash and cash equivalents with diverse financial institutions and monitors the amount of credit exposure to each financial institution. The bank deposits are held in financial institutions which management believes are institutions with high credit standing, and accordingly, minimal credit risk from geographic or credit concentration exists with respect to these deposits.

The below table reflects the concentration of credit risk for the Company’s current customers as of December 31, 2025 and 2024, to which substantial sales were made.

Concentration of credit risk with respect to trade receivable is primarily limited to a customer to which the Company makes substantial sales.

	December 31,
	2025			2024
Customer A		56	%		40	%

The allowance for credit losses is based on the Company's assessments of the collectability of accounts. The Company regularly reviews the adequacy of the allowance for credit losses 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 the amount of any receivables in dispute. The Company does not have any off-balance sheet credit exposure related to its customers. As of December 31, 2025, and 2024 trade receivables are presented net of allowance for credit losses in the amount of $192 thousand and $160 thousand respectively.

Accrued Severance Pay:

Pursuant to Israel’s Severance Pay Law, Israeli employees are entitled to severance pay equal to one month’s salary for each year of employment, or a portion thereof. All of the employees of the LL elected to be included under section 14 of the Severance Pay Law, 1963 (“section 14”). According to this section, these employees are entitled only to monthly deposits, at a rate of 8.33% of their monthly salary, made in their name with insurance companies. Payments in accordance with section 14 release the Company from any future severance payments (under the above Israeli Severance Pay Law) in respect of those employees; therefore, related assets and liabilities are not presented in the balance sheet.

Total Company’s expenses related to severance pay amounted to $146 thousand, $126 thousand and $114 thousand for the years ended December 31, 2025, 2024 and 2023, respectively.

Fair Value Measurements:

Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company uses a three -tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. The hierarchy requires the Company to use observable inputs when available, and to minimize the use of unobservable inputs when determining fair value. If a financial instrument uses inputs that fall in different levels of the hierarchy, the instrument will be categorized based upon the lowest level of input that is significant to the fair value calculation. The three -tiers are defined as follows:

▪

Level 1. Observable inputs based on unadjusted quoted prices in active markets for identical assets or liabilities;

▪

Level 2. Inputs, other than quoted prices in active markets, that are observable either directly or indirectly; and

▪

Level 3. Unobservable inputs for which there is little or no market data requiring the Company to develop its own assumptions.

The carrying amounts of cash and cash equivalents, short term deposits, trade receivables and trade payables approximate their fair value due to the short-term maturity of such instruments.

The following tables present information about the Company’s financial assets and liabilities that are measured in fair value on a recurring basis as of December 31, 2025 and December 31, 2024 (in thousands):

		Fair value measurements as of
Description	Fair Value Hierarchy	December 31, 2025		December 31, 2024
Financial assets:

Money market funds included in cash and cash equivalent	Level 1	$	-	$	2,697

Total Assets Measured at Fair Value		$	-	$	2,697

Financial Liabilities:
Earnout	Level 3	$	-	$	608
Derivative liability	Level 3	$	1,366		-
Total liabilities measured at fair value		$	1,366	$	608

The Company classifies Money market funds within Level 1, because the Company uses quoted market prices or alternative pricing sources and models utilizing market observable inputs to determine their fair values.

The estimated fair value of the earnout is determined using Level 3 inputs. Inherent in a Monte Carlo simulation analysis are assumptions related to projected revenues, expected term, volatility, annual revenue yield and interest rate. The interest rate is based on the U.S. Technology B bond yield.

The estimated fair value of the derivative liability is using the Black-Scholes option-pricing model, which is a Level 3 fair value measurement. The model requires the use of several key assumptions, including the stock price, exercise price, expected term, expected volatility, risk-free interest rate, and expected dividend yield.

The following table provides the inputs used for Level 3 fair value measurements of derivative liability:

	December 31, 2025
Stock price	$	0.58
Term (in years)		0.37
Volatility		87.91%-93.12	%
Risk-free rate		3.65%-3.65	%
Dividend yield	$	0	%

The following table summarizes the earnout liability activity as of December 31, 2025 (in thousands):

	Earnout
Balance December 31, 2024	$	608
Change in fair value	$	(608	)
Balance December 31, 2025	$	-

As part of the acquisition of AlterG Inc., the Company was obligated to pay an earnout based on the performance of the acquired entity, LCAI. The earnout consists of two potential payments:

1. A cash payment equal to 65% of the amount, if any, by which LCAI’s revenue for the first 12-month period following the acquisition exceeds a predefined revenue target (“First Earnout Payment”).

2. A cash payment equal to 65% of the amount, if any, by which LCAI’s revenue for the subsequent 12-month period exceeds its respective revenue target.

At the acquisition date, management estimated the fair value of the total earnout liability at approximately $3.6 million, based on the actual performance of LCAI to date and the assessed probability of meeting the revenue targets. The earnout liability is recognized in the consolidated financial statements and is remeasured at each reporting period, with changes in fair value recorded through the consolidated statement of operations.

LCAI did not meet the first and the second revenue targets, and therefore, no payment was made.

During the year ended December 31, 2025, the Company recognized a change in fair value of the earnout of approximately $608 thousand, which was recorded under general and administrative expenses in the consolidated statement of operations.

Derivative liability at fair value

The following table summarizes the derivative liability activity as of December 31, 2025 (in thousands):

	Derivative liability
Balance November 14, 2025	$	-
Issuance of embedded derivative	$	1,563
Change in fair value	$	(197	)
Balance December 31, 2025	$	1,366

The estimated fair value of the asset group, is part of an impairment assessment, is determined using Level 3 inputs, by applying both a market and cost approach, which we believe most accurately reflects a market participant's viewpoint in assessing its value.

The goodwill impairment recorded during fiscal year 2025 was estimated using the Company's stock price, a Level 1 input, adjusted for an estimated control premium. Refer to Note 5 for additional information.

Convertible Promissory Notes

The Company applies ASC 470-20, “Debt with Conversion and Other Options” (“ASC 470-20”). In accordance with ASC 470-20 the Company first allocates the proceeds to freestanding liability instrument that are measured at fair value at each reporting date, based on their fair value. The remaining proceeds are allocated between the convertible debt and any bifurcated embedded derivatives.

In accordance with ASC 815 “Derivatives and Hedging” (“ASC 815”), the Company bifurcates embedded derivatives for the conversion option that require bifurcation and accounts for it separately from the convertible debt.

The Company applies ASC 815, “Derivatives and Hedging” to all features related to convertible debt. When features meet the definition of a derivative that do not qualify for any scope exceptions within ASC 815, they are required to be accounted for separately from the debt instrument and recorded as derivative instrument liabilities. The fair value assigned to the embedded derivative instruments is marked to market in each reporting period. The Company has recorded embedded derivative liabilities related to the convertible promissory note.

For further information regarding the convertible promissory notes, see Note 9.

Basic and Diluted Net Loss Per Share:

Basic net loss per share is computed by dividing the net loss by the weighted-average number of shares of ordinary shares outstanding during the period.

Diluted loss per share is computed based on the weighted average number of ordinary shares outstanding during the period, plus dilutive potential shares considered outstanding during the period.

Contingent liabilities

The Company accounts for its contingent liabilities in accordance with ASC 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.

With respect to legal matters, provisions are reviewed and adjusted to reflect the impact of negotiations, estimated settlements, legal rulings, advice of legal counsel and other information and events pertaining to a particular matter.

Government grants

Royalty and non-royalty-bearing grants from the Israeli Innovation Authority (the “IIA”) of the Ministry of Economy and Industry in Israel for funding of approved research and development projects are recognized at the time the Company is entitled to such grants, on the basis of the costs incurred, and are presented as a reduction from research and development expenses (see Note 7c). Research and development grants recognized during the years ended December 31, 2025, 2024 and 2023 were $27 thousand, $220 thousand and $259 thousand, respectively.

Lessee

At the inception of an arrangement, the Company determines whether the arrangement is or contains a lease based on the unique facts and circumstances present. Operating lease liabilities and their corresponding right-of-use assets are recorded at commencement date based on the present value of lease payments over the expected lease term. The interest rate implicit in lease contracts is typically not readily determinable. As such, the Company utilizes its incremental borrowing rate, which is the rate incurred to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. Certain adjustments to the right-of-use asset may be required for items, such as initial direct costs paid or incentives received. The lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options.

Leases with an initial term of 12 months or less are not recorded on the balance sheet.

The Company elected the practical expedient to not separate lease and non-lease components for its leases.

Lessor accounting - Operating leases

A portion of the AlterG revenues for the AlterG Anti-Gravity systems are made through lease arrangements.

AlterG products are available for lease agreements ranging from 12 to 42 months. If the customer terminates the contract during the lease period, they are required to pay a cancellation fee. The lease period may be extended by an additional period as specified in the contract.

In determining the leases classification as a sales type or operating lease, the Company assesses, among other criteria: (i) the lease term to determine if it is for the major part of the economic life of the underlying equipment; and (ii) the present value of the lease payments to determine if they are equal to or greater than substantially all of the fair market value of the equipment at the inception of the lease of AlterG Anti-Gravity systems. When these criteria are not met, the lease accounted for as operating leases and revenues are recognized over the term of the lease.

Under these arrangements, when the Company acts as the lessor for its product line, the Company accounted for the lease arrangements as operating leases in accordance with ASC 842, “Lease” (“ASC 842”).

The total lease revenue for the AlterG Anti-Gravity Products has amounted to $751 thousand for the year ended December 31, 2025 and $719 thousand for the year ended December 31, 2024.

New Accounting Pronouncements

Recently Implemented Accounting Pronouncements

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires public entities, on an annual basis, to provide disclosure of specific categories in the rate reconciliation, as well as disclosure of income taxes paid, disaggregated by jurisdiction. ASU 2023-09 is effective for fiscal years beginning after December 15, 2024, with early adoption permitted. The Company adopted ASU 2023-09 during the year ended December 31, 2025 and has applied the disclosure prospectively. For additional information see Note 10 of these consolidated financial statements.

Recent Accounting Pronouncements Not Yet Adopted

In November 2024, the FASB issued ASU 2024-03, Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, requiring public entities to disclose additional information about specific expense categories in the notes to the financial statements on an interim and annual basis. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and for interim periods beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact of adopting ASU 2024-03.

ii.

In July 2025, the FASB issued ASU 2025-05, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. This amendment introduces a practical expedient for the application of the current expected credit loss (“CECL”) model to current accounts receivable and contract assets. ASU 2025-05 is effective for fiscal years beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Early adoption is permitted. The Company is currently evaluating the timing of adoption and impact of this amendment on its consolidated financial statements and related disclosures.

iii.

In December 2025, the FASB issued ASU 2025-10, Government Grants (Topic 832): Accounting for Government Grants Received by Business Entities. The update provides recognition, measurement, presentation, and disclosure requirements for government grants, including guidance for grants related to an asset and grants related to income. The amendments introduce two permitted approaches for asset-related grants: a deferred income approach or a cost accumulation approach. The guidance is effective for the Company beginning December 15, 2028, with early adoption permitted. The Company is currently evaluating the impact on its consolidated financial statement.

iv.

In December 2025, the FASB issued ASU 2025-11 to amend the guidance in Interim Reporting (Topic 270). The update provides clarifications intended to improve the consistency and usability of interim disclosure requirements, including a comprehensive listing of required interim disclosures and a new disclosure principle for reporting material events occurring after the most recent annual period. The amendments do not change the underlying objectives of interim reporting but are designed to enhance clarity in application. The guidance is effective for fiscal years beginning after December 15, 2027, including interim periods within those fiscal years. The Company is currently evaluating the impact on its consolidated financial statement disclosures.

STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($)
At-the-market Offering [Member]
Issuance expenses, amount	$ 311
Public Offering [Member]
Issuance expenses, amount	584
Registered Direct offerings [Member]
Issuance expenses, amount	$ 779

STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($)
$ in Thousands

Ordinary Share [Member]

Additional paid-in capital [Member]

Treasury Shares [Member]

Accumulated deficit [Member]

Total

Balance at Dec. 31, 2022

$ 4,489

$ 279,857

$ (2,431)

$ (213,750)

$ 68,165

Balance, shares at Dec. 31, 2022

^[1]

715,318

Share-based compensation to employees and non-employees

$ 0

1,328

Issuance of ordinary shares upon vesting of RSUs by employees and non-employees

$ 76

(76)

Issuance of ordinary shares upon vesting of RSUs by employees and non-employees, shares

^[1]

13,202

Treasury shares at cost

$ (78)

(772)

(850)

Treasury shares at cost (shares)

^[1]

(12,969)

Balance, shares at Dec. 31, 2023

$ 0

(22,133)

Balance at Dec. 31, 2023

$ 4,487

281,109

(3,203)

(235,883)

46,510

^[1]

715,551

Share-based compensation to employees and non-employees

$ 0

1,281

Issuance of ordinary shares upon vesting of RSUs by employees and non-employees

$ 103

(103)

Issuance of ordinary shares upon vesting of RSUs by employees and non-employees, shares

^[1]

18,415

Balance, shares at Dec. 31, 2024

$ 0

(28,942)

Balance at Dec. 31, 2024

$ 4,590

282,287

(3,203)

(264,825)

18,849

^[1]

733,966

Share-based compensation to employees and non-employees

$ 0

743

Issuance of ordinary shares upon vesting of RSUs by employees and non-employees

$ 99

(99)

Issuance of ordinary shares upon vesting of RSUs by employees and non-employees, shares

^[1]

15,714

Issuance of ordinary shares under at-the-market offering, net of issuance costs

^[2]

$ 1,802

691

2,493

Issuance of ordinary shares under at-the-market offering, net of issuance costs, shares

^[1],[2]

289,903

Issuance of ordinary shares in a in a public offering, net of issuance expenses

^[2]

$ 2,058

(42)

2,016

Issuance of ordinary shares in a in a public offering, net of issuance expenses, shares

^[1],[2]

333,333

Issuance of ordinary shares in a Registered Direct offering, net of issuance expenses

^[2]

$ 869

3,352

4,221

Issuance of ordinary shares in a Registered Direct offering, net of issuance expenses, shares

^[1],[2]

151,515

Balance, shares at Dec. 31, 2025

(19,914)

Balance at Dec. 31, 2025

$ 9,418

$ 286,932

$ (3,203)

$ (284,739)

$ 8,408

^[1]

1,524,431

[1]	Reflects the one -for- seven reverse share split that became effective on March 15, 2024, and the one -for- twelve reverse share split that became effective on February 24, 2026. See Note 8a to the consolidated financial statements.
[2]	See Note 8b to the condensed consolidated financial statements.

INCOME TAXES (Details 6) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Details 6) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Effective Income Tax Rate Reconciliation [Line Items]
Israel	$ 0
Total cash taxes paid	36	$ (7)	$ 126
Foreign Tax Jurisdiction [Member] \| United States [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Foreign	9
Foreign Tax Jurisdiction [Member] \| Germany [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Foreign	$ 27

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Statement of Financial Position [Abstract]
Allowance for credit losses	$ 192	$ 160
Ordinary shares, authorized	75,000,000	25,000,000
Ordinary shares, issued	1,572,319	781,854
Ordinary shares, outstanding	1,524,431	733,966
Treasury stock common shares	47,888	47,888

SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2025

Financial Statements in U.S. Dollars

Use of Estimates

Financial Statements in U.S. Dollars:

Principles of Consolidation

Principles of Consolidation:

The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. Intercompany balances have been eliminated upon consolidation.

Cash Equivalents

Cash Equivalents:

Cash equivalents are short-term highly liquid investments that are readily convertible to cash with original maturities of three months or less, at the date acquired.

Inventories

Inventories:

Cost is determined as follows:

Finished products - based on raw materials and manufacturing costs on an average basis.

Work in process - based on raw materials, labor, and applicable manufacturing overhead on an average cost basis.

Raw materials - The weighted average cost method.

Property and Equipment

Property and Equipment:

		Percentage of Original Cost
Computer equipment		20-33% (mainly 33)
Office furniture and equipment		6 – 10% (mainly 10)
Machinery and laboratory equipment		15%
Field service units		20-50%
Leasehold improvements		Over the shorter of the lease term or estimated useful life

Business Combinations

Acquisition related costs include legal fees, consulting and success fees, and other non-recurring integration related costs. Acquisition-related costs are expensed as incurred.

Goodwill and Other Intangibles

Goodwill is not amortized and is tested for impairment at least annually.

Impairment of Long-Lived Assets

During the year ended December 31, 2024, the Company recorded an impairment charge in the amount of $9.8 million

Restricted cash and Other long-term assets

Restricted cash and Other long-term assets:

Other long-term assets include long-term prepaid expenses and restricted cash deposits for offices and cars leasing based upon the term of the remaining restrictions.

Treasury shares

The Company repurchased its ordinary shares and holds them as treasury shares. The Company presents the cost to repurchase treasury shares as a reduction of shareholders’ equity.

Revenue Recognition

Revenue Recognition:

Identify the contract with a customer

Identify the performance obligations in the contract

Determine the transaction price

Sales and other taxes collected from customers on behalf of governmental authorities are accounted for on a net basis and are not included in revenues.

Allocate the transaction price to performance obligations in the contract

Recognize revenue when or as the Company satisfies a performance obligation

Disaggregation of Revenue (in thousands):

	Year Ended December 31,
	2025		2024		2023
Sale of product	$	17,165	$	19,920	$	10,681
Lease of products		1,781		2,557		1,033
Service and warranty		3,088		3,186		2,140
Total Revenues	$	22,034	$	25,663	$	13,854

Product revenue

The Company offered to its customers five products: (1) ReWalk Personal, (2) ReWalk Rehabilitation, (3) AlterG Anti-Gravity system, (4) MyoCycle, and (5) ReStore.

Revenue from Products sold to rehabilitation facilities and end users is recognized at a point in time once the customer has obtained control of the products usually upon delivery.

The Company generally does not grant a right of return for its products.

Lease revenue

A portion of the Company's sales of products to customers are made through lease arrangements which typically include AlterG Anti-Gravity systems.

Service and warranties

Contract balances (in thousands):

	December 31,		December 31,
	2025		2024
Trade receivable, net of credit losses	$	6,138	$	6,004
Deferred revenues (1)	$	2,153	$	2,572

(1)

$1.4 million of the December 31, 2024 deferred revenue balance was recognized as revenue during the year ended December 31, 2025.

Accounting for Share-Based Compensation

Accounting for Share-Based Compensation:

The fair value of Restricted Stock Units (“RSUs”) granted is determined based on the price of the Company’s ordinary shares on the date of grant.

The Company elects the straight-line recognition method for awards subject to graded vesting based only on a service condition

The Company accounts for options granted to consultants and other service providers under ASC 718. The fair value of these options was estimated using a Black-Scholes-Merton option-pricing model.

Warrants to Acquire Ordinary Shares

Warrants to Acquire Ordinary Shares:

Research and Development Costs

Research and Development Costs:

Income Taxes

As of December 31, 2025, and 2024, the Company did not identify any significant uncertain tax positions.

Warranty Provision

Warranty provision:

	US Dollars in thousands
Balance at December 31, 2024	$	392
Provision		674
Usage		(723	)
Balance at December 31, 2025	$	343

Concentrations of Credit Risks

Concentrations of Credit Risks:

Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash, cash equivalents and trade receivables.

The below table reflects the concentration of credit risk for the Company’s current customers as of December 31, 2025 and 2024, to which substantial sales were made.

Concentration of credit risk with respect to trade receivable is primarily limited to a customer to which the Company makes substantial sales.

	December 31,
	2025			2024
Customer A		56	%		40	%

Accrued Severance Pay

Accrued Severance Pay:

Total Company’s expenses related to severance pay amounted to $146 thousand, $126 thousand and $114 thousand for the years ended December 31, 2025, 2024 and 2023, respectively.

Fair Value Measurements

Fair Value Measurements:

▪

Level 1. Observable inputs based on unadjusted quoted prices in active markets for identical assets or liabilities;

▪

Level 2. Inputs, other than quoted prices in active markets, that are observable either directly or indirectly; and

▪

Level 3. Unobservable inputs for which there is little or no market data requiring the Company to develop its own assumptions.

The carrying amounts of cash and cash equivalents, short term deposits, trade receivables and trade payables approximate their fair value due to the short-term maturity of such instruments.

		Fair value measurements as of
Description	Fair Value Hierarchy	December 31, 2025		December 31, 2024
Financial assets:

Money market funds included in cash and cash equivalent	Level 1	$	-	$	2,697

Total Assets Measured at Fair Value		$	-	$	2,697

Financial Liabilities:
Earnout	Level 3	$	-	$	608
Derivative liability	Level 3	$	1,366		-
Total liabilities measured at fair value		$	1,366	$	608

The following table provides the inputs used for Level 3 fair value measurements of derivative liability:

	December 31, 2025
Stock price	$	0.58
Term (in years)		0.37
Volatility		87.91%-93.12	%
Risk-free rate		3.65%-3.65	%
Dividend yield	$	0	%

The following table summarizes the earnout liability activity as of December 31, 2025 (in thousands):

	Earnout
Balance December 31, 2024	$	608
Change in fair value	$	(608	)
Balance December 31, 2025	$	-

As part of the acquisition of AlterG Inc., the Company was obligated to pay an earnout based on the performance of the acquired entity, LCAI. The earnout consists of two potential payments:

2. A cash payment equal to 65% of the amount, if any, by which LCAI’s revenue for the subsequent 12-month period exceeds its respective revenue target.

LCAI did not meet the first and the second revenue targets, and therefore, no payment was made.

Derivative liability at fair value

The following table summarizes the derivative liability activity as of December 31, 2025 (in thousands):

	Derivative liability
Balance November 14, 2025	$	-
Issuance of embedded derivative	$	1,563
Change in fair value	$	(197	)
Balance December 31, 2025	$	1,366

Convertible Promissory Notes

For further information regarding the convertible promissory notes, see Note 9.

Basic and Diluted Net Loss Per Share

Basic and Diluted Net Loss Per Share:

Basic net loss per share is computed by dividing the net loss by the weighted-average number of shares of ordinary shares outstanding during the period.

Diluted loss per share is computed based on the weighted average number of ordinary shares outstanding during the period, plus dilutive potential shares considered outstanding during the period.

Contingent liabilities

Government grants

Lessee

Leases with an initial term of 12 months or less are not recorded on the balance sheet.

The Company elected the practical expedient to not separate lease and non-lease components for its leases.

Lessor accounting - Operating leases

A portion of the AlterG revenues for the AlterG Anti-Gravity systems are made through lease arrangements.

The total lease revenue for the AlterG Anti-Gravity Products has amounted to $751 thousand for the year ended December 31, 2025 and $719 thousand for the year ended December 31, 2024.

New Accounting Pronouncements

Recently Implemented Accounting Pronouncements

Recent Accounting Pronouncements Not Yet Adopted

ii.

iii.

iv.

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

CONVERTIBLE PROMISSORY NOTES

12 Months Ended

Dec. 31, 2025

Debt Disclosure [Abstract]

CONVERTIBLE PROMISSORY NOTES

NOTE 9:-

CONVERTIBLE PROMISSORY NOTES

On November 14, 2025, the Company entered into a Secured Promissory Note (the ”Note”) with Oramed Ltd. (“Oramed”), pursuant to which the Company issued a secured promissory note in the principal amount of $3.0 million. The loan bears interest at a rate of 15% per annum and is secured by a lien on the Company’s cash. The loan matures on May 14, 2026.

The principal and interest under the Note are convertible into ordinary shares at $5.40 per share, subject to limitations described therein. The conversion price reflects the Company’s one-for-twelve reverse share split effected on February 24, 2026. The note contains customary representations, covenants and events of default for transactions of this type, including limitations on additional indebtedness, liens, guarantees, mergers, asset sales, investments and related party transactions. Following an event of default, Oramed may accelerate all obligations, impose a default interest rate and exercise other rights and remedies available under the note or applicable law. As of December 31, 2025, no events of default had occurred. In addition, under certain circumstances described in the Note, the Company may be required to pay Oramed a termination fee of $500 thousand.

The Company has evaluated the Note for embedded derivatives required to be bifurcated and concluded that the conversion features and the redemption features should be bifurcated from the debt host since they are not clearly and closely related to the debt host, meet the definition of derivative instruments, and do not qualify for a scope exception under ASC 815. Thus, the embedded features were bifurcated from the debt host and are accounted for at fair value through earnings. The derivative liability is remeasured at fair value at each reporting date, with changes in fair value recognized in earnings.

The Company allocated the proceeds between the conversion option (recorded as a derivative liability) and the debt host based on their respective fair values, with the remaining proceeds allocated to the debt host. The debt host is measured at its amortized cost using the effective interest method. As of the date of the transaction, the amount allocated to the debt host and the derivative liability was $1.4 million and $1.6 million, respectively. As of December 31, 2025, the amortized cost of the debt host was $1.4 million. For the year ended December 31, 2025, the Company recognized total interest expense of $442 thousand related to the Note, which includes the amortization of the debt discount.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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Research and development, net

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
Cybersecurity Risk Management and Strategy Disclosure	Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	Cybersecurity Risk Management and Strategy We rely on information systems and the data stored on them to conduct our operations. We have adopted and maintain a cybersecurity risk management program in accordance with our risk profile and business that is informed by and incorporates elements of industry standards. Our cybersecurity risk management program incorporates multiple components, including, but not limited to, ongoing monitoring of critical risks from cybersecurity threats using automated tools. Additionally, we have implemented an employee education and training program, which we provide on an annual basis, that is designed to raise awareness of cybersecurity threats. To support our cybersecurity risk management program, we leverage managed service providers and other third-party information technology and cybersecurity providers and consultants, including to perform regular system scans and threat intelligence analysis. Additionally, we require certain third-party providers and consultants to adhere to contractual requirements relating to privacy and cybersecurity standards. We have not identified any cybersecurity incidents or threats that have materially affected us or are reasonably likely to materially affect us, including our business strategy, results of operations, or financial condition. However, like other companies in our industry, from time to time we and our third-party vendors have experienced threats and security incidents that could affect our information or systems. For more information, please see the section entitled “Risk Factors - Risks Related to Our Intellectual Property and Information Technology” in this Annual Report on Form 10-K.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	We have adopted and maintain a cybersecurity risk management program in accordance with our risk profile and business that is informed by and incorporates elements of industry standards.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block]	We have not identified any cybersecurity incidents or threats that have materially affected us or are reasonably likely to materially affect us, including our business strategy, results of operations, or financial condition. However, like other companies in our industry, from time to time we and our third-party vendors have experienced threats and security incidents that could affect our information or systems. For more information, please see the section entitled “Risk Factors - Risks Related to Our Intellectual Property and Information Technology” in this Annual Report on Form 10-K.
Cybersecurity Risk Board of Directors Oversight [Text Block]	Governance Our audit committee, which reports directly to the board of directors, is responsible for overseeing our cybersecurity risk management program. The audit committee receives periodic updates on cybersecurity risks, mitigation strategies, and, in the event of a cybersecurity incident, incident response strategies from our Chief Financial Officer. The audit committee updates the full board of directors on matters relating to cybersecurity risk management and critical cybersecurity risks as appropriate. Our Chief Technology Officer (“CTO”), who reports directly to our Chief Financial Officer, is responsible for the day-to-day management of our cybersecurity risk management program. The individual currently serving in this position is a third-party consultant who maintains 20 years of experience advising similarly situated companies on information technology and cybersecurity risk management. Our CTO provides regular cybersecurity updates to our Chief Financial Officer on matters relating to our cybersecurity program and cybersecurity risk management.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	Our audit committee, which reports directly to the board of directors, is responsible for overseeing our cybersecurity risk management program.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	The audit committee receives periodic updates on cybersecurity risks, mitigation strategies, and, in the event of a cybersecurity incident, incident response strategies from our Chief Financial Officer. The audit committee updates the full board of directors on matters relating to cybersecurity risk management and critical cybersecurity risks as appropriate.
Cybersecurity Risk Role of Management [Text Block]	Our Chief Technology Officer (“CTO”), who reports directly to our Chief Financial Officer, is responsible for the day-to-day management of our cybersecurity risk management program. The individual currently serving in this position is a third-party consultant who maintains 20 years of experience advising similarly situated companies on information technology and cybersecurity risk management. Our CTO provides regular cybersecurity updates to our Chief Financial Officer on matters relating to our cybersecurity program and cybersecurity risk management.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	Our Chief Technology Officer (“CTO”), who reports directly to our Chief Financial Officer, is responsible for the day-to-day management of our cybersecurity risk management program.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	The individual currently serving in this position is a third-party consultant who maintains 20 years of experience advising similarly situated companies on information technology and cybersecurity risk management.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	Our CTO provides regular cybersecurity updates to our Chief Financial Officer on matters relating to our cybersecurity program and cybersecurity risk management.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Dec. 31, 2023

Income Statement [Abstract]

Revenue

$ 22,034

$ 25,663

$ 13,854

Cost of revenue

13,606

17,447

9,401

Gross profit

8,428

8,216

4,453

Operating expenses:

3,249

4,625

4,148

Sales and marketing

13,875

17,949

13,922

General and administrative

8,195

5,195

9,995

Impairment charges

2,783

9,794

Total operating expenses

28,102

37,563

28,065

Operating loss

(19,674)

(29,347)

(23,612)

Financial (expense) income, net

(295)

448

1,467

Loss before income taxes

(19,969)

(28,899)

(22,145)

Taxes on income (benefit)

(55)

(12)

Net loss per ordinary share, basic

$ (19,914)

$ (28,942)

$ (22,133)

$ (17.16)

$ (39.96)

$ (31.13)

Net loss per ordinary share, diluted

$ (17.16)

$ (39.96)

$ (31.13)

Weighted average number of shares used in computing net loss per ordinary share, basic

^[1]

1,160,521

724,272

710,941

Weighted average number of shares used in computing net loss per ordinary share, diluted

^[1]

1,160,521

724,272

710,941

[1]

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

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Dec. 31, 2023

Customer A [Member]

Revenue, Major Customer [Line Items]

Concentration risk

14.70%

12.30%

Customer B [Member]

Revenue, Major Customer [Line Items]

Concentration risk

^[1]

12.20%

[1]	Less than 10%

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET (Tables)

12 Months Ended

Dec. 31, 2025

Schedule of components of property and equipment, net

	December 31,
	2025		2024
Cost:
Computer equipment	$	1,695	$	1,690
Office furniture and equipment		468		468
Machinery and laboratory equipment		633		621
Field service units		4,442		4,464
Leasehold improvements		658		658

	$	7,896	$	7,901

	December 31,
	2025		2024
Accumulated depreciation		7,311		7,034

Property and equipment, net	$	585	$	867

INCOME TAXES (Details 5) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Details 5) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Loss before taxes, as reported in the consolidated statements of operations	$ (19,969)	$ (28,899)	$ (22,145)
Statutory tax rate	23.00%	23.00%	23.00%
Theoretical tax benefits on the above amount at the Israeli statutory tax rate	$ (4,593)	$ (6,646)	$ (5,093)
Income tax at rate other than the Israeli statutory tax rate		(2,364)	56
Operating losses and other temporary differences for which valuation allowance was provided		9,846	5,410
Permanent differences		(496)	(342)
Adjustment in respect of prior years		(297)	(43)
Actual tax expense (benefit)		$ 43	$ (12)

COMMITMENTS AND CONTINGENT LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
2026	$ 452
2027	428
2028	380
2029	358
2030	299
Total lease payments	1,917
Less: imputed interest	(333)
Present value of future lease payments	1,584
Less: current maturities of operating leases	(425)	$ (858)
Non-current operating leases	$ 1,159	$ 22
Weighted-average remaining lease term (in years)	4 years 8 months 19 days
Weighted-average discount rate	8.94%

INCOME TAXES (Details 2) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Carry forward tax losses	$ 76,695	$ 70,430
Research and development expenses	905	1,378
Accrual and reserves	363	661
Share based compensation	84	507
Credit tax carry forwards	2,189	1,913
Intangible Assets	95	140
Lease liabilities	364	224
Total deferred tax assets	80,695	75,253
Valuation allowance	(79,353)	(75,055)	$ (65,209)	$ (52,525)
Deferred tax assets after valuation allowance	1,342	198
Deferred tax liabilities:
Right-of-use asset	(355)	(136)
Property and equipment	(91)	(62)
Other	(896)	0
Total deferred tax liabilities	(1,342)	(198)
Net deferred tax assets	$ 0	$ 0

REPORTABLE SEGMENT	12 Months Ended
REPORTABLE SEGMENT	Dec. 31, 2025
Segment Reporting [Abstract]
REPORTABLE SEGMENT	NOTE 12:- REPORTABLE SEGMENT 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 ("CODM") in deciding how to allocate resources and in assessing performance. The Company manages its business on the basis of one reportable segment and unit and derives revenues mainly from products, lease revenues and warranty and services (see Note 1 for a brief description of the Company’s business and Note 2l for details on the Company's revenue recognition). The Company operates as one operating segment. Operating segments are defined as components of an enterprise for which separate financial information is regularly evaluated by the CODM, which is the Company’s chief executive officer, who reviews financial information and annual operating plans presented on a consolidated basis, for purposes of making operating decisions, evaluating financial performance, and allocating resources. There is no expense or asset information, that are supplemental to those disclosed in these consolidated financial statements, that are regularly provided to the CODM. The allocation of resources and assessment of performance of the operating segment is based on consolidated net loss as shown in our consolidated statements of operations. The CODM considers net loss in the annual forecasting process and reviews actual results when making decisions about allocating resources. Since the Company operates as one operating segment, financial segment information, including profit or loss and asset information, can be found in the consolidated financial statements.

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

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