0001178913-26-002862 | 10-Q | XBRL Viewer

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

$ (10,793)

$ (4,834)

Depreciation

Share-based compensation

177

220

Amortization of acquired in-process R&D asset

4,947

Warrant and derivative liabilities issuance cost

113

Amortization of discount and issuance costs of convertible note

940

Change in fair value of warrant and derivative liabilities

(525)

Exchange rate fluctuations

(3)

(7)

Changes in assets and liabilities:

Trade receivables, net

474

839

Prepaid expenses and other assets

(256)

(271)

Operating lease right-of-use assets

Inventories

(624)

(86)

Trade payables

1,228

(806)

Employees and payroll accruals

(157)

(158)

Operating lease liabilities

(72)

(46)

(261)

Other liabilities

717

(238)

Net cash used in operating activities

(3,675)

(5,493)

Cash flows used in investing activities:

Purchase of property and equipment

(5)

Cash acquired in connection with the acquisition of Oratech

^[1]

6,500

Net cash provided by (used in) investing activities

6,500

(5)

Cash flows from financing activities:

Issuance of ordinary shares in a “registered direct” offering, net of issuance expenses in the amount of $529

^[2]

4,471

Net proceeds from issuance of Additional Notes

^[3],[4]

1,025

Net proceeds from issuance of New Notes

^[4],[5]

1,955

Net proceeds from issuance of derivative liabilities

^[4],[5]

1,820

Net proceeds from issuance of warrant liabilities

^[4],[5]

1,622

Net cash provided by financing activities

6,422

4,471

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

Increase (Decrease) in cash, cash equivalents, and restricted cash

9,250

(1,020)

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

2,579

7,108

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

11,829

6,088

Supplemental disclosures of non-cash flow information

Classification of inventory to property and equipment, net

Recognition of warrant liability upon issuance of New Notes

1,175

Recognition of derivative liability associated with New Notes

1,317

^[2]

250

Supplemental cash flow information:

Cash and cash equivalents

11,422

5,728

Restricted cash

407

360

Total Cash, cash equivalents, and restricted cash

$ 11,829

$ 6,088

[1]	Represents cash acquired in connection with the acquisition of Oratech from Oramed Pharmaceuticals Inc., a related party, of $6,500.
[2]	See Note 8f to the condensed consolidated financial statements.
[3]	Represents proceeds from issuance of Additional Notes to Oramed Pharmaceuticals Inc., a related party, of $1,025 for the three months ended March 31, 2026.
[4]	See Note 9 to the condensed consolidated financial statements.
[5]	Includes proceeds from issuance of New Notes, derivative liabilities and warrant liabilities to Oramed Pharmaceuticals Inc., a related party, of $4,397 for the three months.

CONDENSED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited) (Parenthetical) $ in Thousands	3 Months Ended
	Mar. 31, 2025 USD ($)
Issuance expenses, amount	$ 779

SHAREHOLDERS' EQUITY (Details 1) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025
Share-based Payment Arrangement [Abstract]
Number, Options outstanding	52,450
Number, Granted	212,692
Number, Exercised	0
Number, Forfeited	(3)
Options outstanding	265,139
Options exercisable	364
Average exercise price, Options outstanding	$ 13.86
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	6.53
Average exercise price, Exercised	0
Average exercise price, Forfeited	2,142
Average exercise price, Options outstanding	10.41
Average exercise price, Options exercisable	$ 1,979.98
Average remaining contractual life (in years), Options outstanding	9 years 9 months 29 days	9 years 5 months 4 days
Average remaining contractual life (in years), Options exercisable	2 months 15 days
Aggregate intrinsic value (in thousands), Options outstanding	$ 21		$ 0
Aggregate intrinsic value (in thousands), Options exercisable	$ 0

INVENTORIES

3 Months Ended

Mar. 31, 2026

Inventory Disclosure [Abstract]

INVENTORIES

NOTE 4:

INVENTORIES

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

	March 31,		December 31,
	2026		2025
Finished products	$	3,438	$	3,689
Work in process		151		38
Raw materials		2,662		2,005
	$	6,251	$	5,732

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2026
Trading Arrangements, by Individual
Material Terms of Trading Arrangement	During the quarter ended March 31, 2026, none of our directors or officers (as defined in Rule 16a-1(f) under the Exchange Act) adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement” (as each term is defined in Item 408(a) of Regulation S-K).
Title	directors or officers
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

SHAREHOLDERS' EQUITY (Tables)

3 Months Ended

Mar. 31, 2026

Equity [Abstract]

Schedule of fair value for options granted

	Three Months Ended March 31,
	2026			2025
Expected volatility	95.1		%	-
Risk-free rate		4.1	%		-
Dividend yield		-			-
Expected term (in years)		6.08			-
Share price	$	6.53			-

Schedule of stock options activity

	Number			Weighted average exercise price		Weighted average remaining contractual life (years)		Aggregate intrinsic value (in thousands)
Options outstanding as of December 31, 2025	52,450			$	13.86	9.43		$	-
Granted	212,692			6.53		-		-
Exercised		-			-		-		-
Forfeited		(3	)		2,142		-		-
Options outstanding as of March 31, 2026		265,139		$	10.41		9.83	$	21

Options exercisable as of March 31, 2026		364		$	1,979.98		0.21	$	-

Schedule of employee and non-employee RSUs activity

	Number of shares underlying outstanding RSUs			Weighted- average grant date fair value
Unvested RSUs as of December 31, 2025	$	73,433		$	15.30
Granted	45,941			6.53
Vested		(3,791	)		9.52
Forfeited		(7,802	)		13.80
Unvested RSUs as of March 31, 2026	$	107,781		$	11.88

Schedule of options and RSUs outstanding

Range of exercise price	Options and RSUs outstanding as of March 31, 2026	Weighted average remaining contractual life (years) (1)	Options outstanding and exercisable as of March 31, 2026	Weighted average remaining contractual life (years) (1)
RSUs only	107,781	-	-	-
$6.53	212,692	9.99	-	-
$8.6	18,750	9.38	-	-
$14.70	33,333	9.18	-	-
$450.70	147	-	147	-
$2,257.5-$18,270	217	0.35	217	0.35
	372,920	9.83	364	0.21

(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

	Three Months Ended March 31,
	2026		2025
Cost of revenues	$	5	$	4
Research and development, net		37		36
Sales and marketing		58		82
General and administrative		77		98
Total	$	177	$	220

Schedule of warrants outstanding and exercisable

Issuance date	Warrants outstanding		Exercise price per warrant		Warrants outstanding and exercisable		Contractual term
	(number)				(number)
December 8, 2020 (1)	6,984		$	112.56		6,984		June 8, 2026
December 8, 2020 (2)		1,294	$	150.54		1,294		June 8, 2026
February 26, 2021 (3)		64,998	$	302.40		64,998		August 26, 2026
February 26, 2021 (4)		7,800	$	384.56		7,800		August 26, 2026
September 29, 2021 (5)		95,314	$	168.00		95,314		March 29, 2027
September 29, 2021 (6)		11,437	$	213.68		11,437		September 27, 2026
January 8, 2025 (7)		151,514	$	33.00		151,514		January 10, 2028
January 8, 2025 (8)		9,088	$	41.25		9,088		January 10, 2028
June 26, 2025 (9)		333,328	$	7.8		333,328		June 26, 2030
June 26, 2025 (10)		20,000	$	9.75		20,000		June 26, 2030
		701,757				701,757

(1)

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 March 31, 2026, 42,834 warrants were exercised for a total consideration of $4,821,416. During the three months that ended March 31, 2026, no warrants were exercised.

(2)

Represents warrants that were issued to the placement agent as compensation for its role in the Company’s December 2020 private placement. As of March 31, 2026, 2,690 warrants were exercised for a total consideration of $405,003. During the three months that ended March 31, 2026, no warrants were exercised.

(3)

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.

(4)

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

(5)

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.

(6)

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

(7)

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.

(8)

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

(9)

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

(10)

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.

GOODWILL AND OTHER INTANGIBLE ASSETS, NET (Details Textual) $ in Millions	12 Months Ended
	Dec. 31, 2025 USD ($)
Goodwill [Line Items]
Goodwill impairment charges	$ 2.8

Amount of impairment loss from 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.

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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SIGNIFICANT ACCOUNTING POLICIES (Details 1)	Mar. 31, 2026 Percent Share Year	Dec. 31, 2025 Percent Share Year
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Liability, Measurement Input \| Share	6.63	6.96
Warrants and Rights Outstanding, Measurement Input \| Share	6.63	0
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Liability, Measurement Input \| Year	2.99	0.37
Warrants and Rights Outstanding, Measurement Input \| Year	4.99	0
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Liability, Measurement Input	80.01
Warrants and Rights Outstanding, Measurement Input	72.37	0
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Liability, Measurement Input	3.88
Warrants and Rights Outstanding, Measurement Input	4.01	0
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Liability, Measurement Input	0	0
Warrants and Rights Outstanding, Measurement Input	0	0
Minimum [Member] \| Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Liability, Measurement Input		87.91
Minimum [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Liability, Measurement Input		3.65
Maximum [Member] \| Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Liability, Measurement Input		93.12
Maximum [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Liability, Measurement Input		3.65

SIGNIFICANT ACCOUNTING POLICIES (Details 6) $ in Thousands	3 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Details 6) $ in Thousands	Mar. 31, 2026 USD ($)
Accounting Policies [Abstract]
Balance at December 31, 2024	$ 343
Provision	133
Usage	(136)
Balance at September 30, 2025	$ 340

SIGNIFICANT ACCOUNTING POLICIES (Details 3) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Total Revenue	$ 3,923	$ 5,034
Lease of products [Member]
Total Revenue	409	460
Sale of products [Member]
Total Revenue	2,967	3,726
Service and warranties [Member]
Total Revenue	$ 547	$ 848

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 2) $ in Thousands	3 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Details 2) $ in Thousands	Mar. 31, 2026 USD ($)
Fair Value Warrants Liability Activity [Line Items]
Beginning balance	$ 14,492
Ending balance	27,128
Derivative Financial Instruments, Liabilities [Member]
Fair Value Warrants Liability Activity [Line Items]
Beginning balance	1,366
Issuance of liability	2,478
Change in fair value	(647)
Ending balance	3,197
Pre Funded Warrant And Warrant Liabilities [Member]
Fair Value Warrants Liability Activity [Line Items]
Beginning balance	0
Issuance of liability	6,720
Change in fair value	122
Ending balance	$ 6,842

Amount of liability recognized for present obligation requiring transfer or otherwise providing economic benefit to others.

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Payments to Acquire Businesses, Net of Cash Acquired

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (Parenthetical)
$ in Thousands

3 Months Ended

Mar. 31, 2026

USD ($)

$ (6,500)

^[1]

Proceeds from Secured Notes Payable

1,025

^[2],[3]

Proceeds From Issuance Of Debt Equity Securities

(4,397)

Registered Direct [Member]

Issuance expenses

$ 529

[1]	Represents cash acquired in connection with the acquisition of Oratech from Oramed Pharmaceuticals Inc., a related party, of $6,500.
[2]	Represents proceeds from issuance of Additional Notes to Oramed Pharmaceuticals Inc., a related party, of $1,025 for the three months ended March 31, 2026.
[3]	See Note 9 to the condensed consolidated financial statements.

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA (Tables)

3 Months Ended

Mar. 31, 2026

Segment Reporting [Abstract]

Schedule of revenues within geographic areas

	Three Months Ended March 31,
	2026		2025
Revenues based on customer’s location:
United States	$	2,361	$	3,209
Germany		704		780
Europe		697		555
Asia-Pacific		52		42
Rest of the world		109		448
Total revenues	$	3,923	$	5,034

Schedule of long-lived assets by geographic region

	March 31,		December 31,
	2026		2025
Long-lived assets by geographic region (*):
Israel	$	1,524	$	1,579
United States		507		545
Germany		31		5
	$	2,062	$	2,129

(*)

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

	Three Months Ended March 31,
	2026			2025
Major customer data as a percentage of total revenues:
Customer A		13.6	%		15.4	%

SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025
Significant Accounting Policies Textual Abstract
Increase in revenue due to change in estimate due to consideration ultimately received	$ 100
Deferred revenue recognized	$ 443
Revenue Recognition Recognized	the estimated revenue expected to be recognized in the future amounts to $2.4 million,
Allowance for credit losses	$ 234		$ 192
Outstanding warrants and share option plans	6,973,007	357,779
Goodwill impairment charges			$ 2,800
Acquired in-process research and development expense related to the Oratech asset acquisition	$ 4,900
SCI Products [Member] \| Minimum [Member]
Significant Accounting Policies Textual Abstract
Service policy	1 year
SCI Products [Member] \| Maximum [Member]
Significant Accounting Policies Textual Abstract
Service policy	10 years

COMMITMENTS AND CONTINGENT LIABILITIES (Details Textual) $ in Thousands	3 Months Ended
	Mar. 31, 2026 USD ($) shares
Commitments And Contingencies Liabilities [Abstract]
Non-cancelable outstanding obligations	$ 10,400
Lease expiration, term	The Company operates from leased facilities in Israel, the United States and Germany. These leases expire in 2030.
Restricted cash and other long-term assets	$ 407
IPO [Member]
Commitments And Contingencies Liabilities [Abstract]
Total fund received	$ 833
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
Royalty bearing grants	$ 1,600
Royalty Fees Percentage	3.00%
Contingent liability	$ 1,600
Percentage Of Grant Received Considered To Determine Royalty Fees	100.00%
Royalties expenses	$ 117
IIA [Member] \| Convertible preferred A shares [Member]
Commitments And Contingencies Liabilities [Abstract]
Research And Development Amount Received In Consideration Of Convertible Preferred Shares	$ 400
Convertible preferred shares \| shares	209
LL and LG [Member]
Commitments And Contingencies Liabilities [Abstract]
Operating Leases Maximum Penalties Payable On Early Release Of Agreement	$ 33
Lease expiration, term	LL and LG lease cars for their employees under cancelable operating lease agreements expiring at various dates between 2026 and 2029.

ASSET ACQUISITION (Tables)

3 Months Ended

Mar. 31, 2026

Asset Acquisition [Abstract]

Schedule of total consideration transferred was allocated to the acquired assets

Asset	Allocated Cost
Cash acquired	$	6,500
Prepaid clinical trial services asset	$	975
In-process research and development (“IPR&D”)	$	4,947
Total	$	12,422

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Pay vs Performance Disclosure
Net Income (Loss)	$ (10,793)	$ (4,834)

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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SIGNIFICANT ACCOUNTING POLICIES (Details 5)	3 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Details 5)	Mar. 31, 2026	Mar. 31, 2025
Trade Receivables [Member] \| Credit Concentration Risk [Member] \| Customer A [Member]
Concentration Risk [Line Items]
Concentration of credit risk	62.00%	56.00%

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.

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

SHAREHOLDERS' EQUITY (Details 3) - Employee Stock Option [Member]

3 Months Ended

Mar. 31, 2026

$ / shares

Options outstanding weighted average remaining contractual life (years)

372,920

9 years 9 months 29 days

^[1]

Options exercisable weighted average remaining contractual life (years)

364

2 months 15 days

^[1]

Exercise Price Range [Member]

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

107,781

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

$0.72 [Member]

Exercise price | $ / shares

$ 6.53

Options outstanding weighted average remaining contractual life (years)

212,692

9 years 11 months 26 days

^[1]

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

$1.2 [Member]

Exercise price | $ / shares

$ 8.6

Options outstanding weighted average remaining contractual life (years)

18,750

9 years 4 months 17 days

^[1]

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

$37.6 [Member]

Range of exercise price, minimum | $ / shares

$ 14.7

Options outstanding weighted average remaining contractual life (years)

33,333

9 years 2 months 4 days

^[1]

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

$178.5 - $236.3 [Member]

Range of exercise price, minimum | $ / shares

$ 450.7

147

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

147

$350 - $367.5 [Member]

Options outstanding weighted average remaining contractual life (years)

217

4 months 6 days

^[1]

Options exercisable weighted average remaining contractual life (years)

217

4 months 6 days

^[1]

$350 - $367.5 [Member] | Minimum [Member]

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

Range of exercise price, minimum | $ / shares

$ 2,257.5

$350 - $367.5 [Member] | Maximum [Member]

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

Range of exercise price, maximum | $ / shares

$ 18,270

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

COMMITMENTS AND CONTINGENT LIABILITIES

3 Months Ended

Mar. 31, 2026

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENT LIABILITIES

NOTE 7:

COMMITMENTS AND CONTINGENT LIABILITIES

Purchase commitments:

The Company has contractual obligations to purchase goods from its contract manufacturer as well as raw materials from different vendors. Purchase obligations do not include contracts that may be canceled without penalty. As of March 31, 2026, non-cancelable outstanding obligations amounted to approximately $10.4 million.

Operating lease commitment:

(i)

The Company operates from leased facilities in Israel, the United States and Germany. These leases expire in 2030. A portion of the Company’s facilities leases is generally subject to annual changes in the Consumer Price Index (the “CPI”). The changes to the CPI are treated as variable lease payments and recognized in the period in which the obligation for those payments was incurred.

(ii)

LL and LG lease cars for their employees under cancelable operating lease agreements expiring at various dates between 2026 and 2029. A subset of the Company’s car leases is considered variable. The variable lease payments for such car 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 $33 thousand as of March 31, 2026.

Government grants

The Company’s research and development efforts are financed, in part, through funding from the Israel Innovation Authority (“IIA”). Since the Company’s inception through March 31, 2026, 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 $833 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 March 31, 2026, the Company paid royalties to the IIA in the total amount of $117 thousand.

There were no royalty expenses for the three months ended March 31, 2026 and 2025 respectively.

As of March 31, 2026, the contingent liability to the IIA amounted to $1.6 million. The Israeli Research and Development Law provides that know-how developed under an approved research and development program may not be transferred to third parties without the approval of the IIA. Such approval is not required for the sale or export of any products resulting from such research or development. The IIA, under special circumstances, may approve the transfer of IIA-funded know-how outside Israel, in the following cases:

(a) the grant recipient pays to the IIA a portion of the sale price paid in consideration for such IIA-funded know-how or in consideration for the sale of the grant recipient itself, as the case may be, which portion will not exceed six times the amount of the grants received plus interest (or three times the amount of the grant received plus interest, in the event that the recipient of the know-how has committed to retain the R&D activities of the grant recipient in Israel after the transfer);

(b) the grant recipient receives know-how from a third party in exchange for its IIA-funded know-how; (c) such transfer of IIA-funded know-how arises in connection with certain types of cooperation in research and development activities; or (d) If such transfer of know-how arises in connection with a liquidation by reason of insolvency or receivership of the grant recipient.

Liens:

As part of the Company’s other long-term assets and restricted cash, an amount of $407 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.

ASSET ACQUISITION (Details) - Asset Acquisition Of Oratech Pharmaceuticals Ltd [Member] - Share Purchase Agreement [Member] $ in Thousands	1 Months Ended
	Mar. 25, 2026 USD ($)
Asset Acquisition [Line Items]
Cash acquired	$ 6,500
Prepaid clinical trial services asset	975
In-process research and development (“IPR&D”)	4,947
Total	$ 12,422

SUBSEQUENT EVENTS (Details Textual) - Subsequent Event [Member] - Skelable Ltd [Member] - Intellectual property and related technology assets [Member] $ in Thousands	1 Months Ended
	May 18, 2026 USD ($) shares
Subsequent Event [Line Items]
Number of stocks issued \| shares	34,328
Payments to acquired intellectual property \| $	$ 20

CONVERTIBLE NOTES (Details Textual) - USD ($)
$ / shares in Units, $ in Thousands

1 Months Ended

3 Months Ended

Mar. 31, 2026

Mar. 25, 2026

Mar. 31, 2026

Mar. 31, 2025

Dec. 31, 2025

Nov. 14, 2025

Net cash proceeds

^[1],[2]

$ 1,955

$ 0

Original Secured Note [Member]

^[3]

$ 7,276

7,276

$ 0

Additional Secured Notes [Member]

Principal amount

$ 3,000

$ 1,025

24.00%

Aug. 12, 2026

New Note [Member] | Oramed And Creative Value Capital [Member]

Interest expense

$ 940

New Note [Member] | Oramed And Creative Value Capital [Member] | Freestanding Warrants [Member]

$ 10,000

8.00%

$ 10,000

$ 5,400

Mar. 25, 2029

Number of warrants issued

1,851,851

Exercise price

$ 5.4

Warrants [Member]

Embedded Derivative [Member]

$ 2,848

2,848

3,197

Debt Host [Member]

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

$ 4,079

[1]	Includes proceeds from issuance of New Notes, derivative liabilities and warrant liabilities to Oramed Pharmaceuticals Inc., a related party, of $4,397 for the three months.
[2]	See Note 9 to the condensed consolidated financial statements.
[3]	Includes balances attributable to Oramed Pharmaceuticals Inc., a related party, of $6,542 as of March 31, 2026.

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

Mar. 31, 2026

Dec. 31, 2025

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

^[1]

$ 2,062

$ 2,129

Israel [Member]

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

^[1]

1,524

1,579

United States [Member]

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

^[1]

507

545

Germany [Member]

^[1]

$ 31

$ 5

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

SHAREHOLDERS' EQUITY (Details 5)

3 Months Ended

Mar. 31, 2026

$ / shares

701,757

December 8, 2020 [Member]

701,757

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

6,984

^[1]

$ 112.56

^[1]

6,984

^[1]

December 8, 2020 [Member]

Jun. 08, 2026

^[1]

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

1,294

^[2]

$ 150.54

^[2]

1,294

^[2]

February 26, 2021 [Member]

Jun. 08, 2026

^[2]

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

64,998

^[3]

$ 302.4

^[3]

64,998

^[3]

February 26, 2021 [Member]

Aug. 26, 2026

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

7,800

^[4]

$ 384.56

^[4]

7,800

^[4]

September 29, 2021 [Member]

Aug. 26, 2026

^[4]

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

95,314

^[5]

$ 168

^[5]

95,314

^[5]

September 29, 2021 [Member]

Mar. 29, 2027

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

11,437

^[6]

$ 213.68

^[6]

11,437

^[6]

Sep. 27, 2026

January 8, 2025 [Member]

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

151,514

^[7]

$ 33

^[7]

151,514

^[7]

Jan. 10, 2028

^[7]

January 8, 2025 [Member]

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

9,088

^[8]

$ 41.25

^[8]

9,088

^[8]

Jan. 10, 2028

^[8]

June 26, 2025 [Member]

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

333,328

^[9]

$ 7.8

^[9]

333,328

^[9]

Jun. 26, 2030

^[9]

June 26, 2025 [Member]

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

20,000

^[10]

$ 9.75

^[10]

20,000

^[10]

Convertible Notes Payable [Abstract]

Jun. 26, 2030

^[10]

[1]	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 March 31, 2026, 42,834 warrants were exercised for a total consideration of $4,821,416. During the three months that ended March 31, 2026, no warrants were exercised.
[2]	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s December 2020 private placement. As of March 31, 2026, 2,690 warrants were exercised for a total consideration of $405,003. During the three months that ended March 31, 2026, no warrants were exercised.
[3]	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.
[4]	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s February 2021 private placement.
[5]	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.
[6]	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s September 2021 registered direct offering.
[7]	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.
[8]	Represents warrants that were issued to the placement agent as compensation for its role in the Company’s January 2025 registered direct offering.
[9]	Represents warrants that were issued to certain institutional investors in connection with the Company’s public offering of ordinary shares in June 2025.
[10]	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.

ASSET ACQUISITION

3 Months Ended

Mar. 31, 2026

Asset Acquisition [Abstract]

ASSET ACQUISITION

NOTE 6:

ASSET ACQUISITION

On March 25, 2026, the Company completed the acquisition of Oratech in accordance with the terms of the Share Purchase Agreement (“SPA”) entered into by the parties on January 12, 2026.

As consideration for the transaction, the Company issued an aggregate of 1,250,363 Ordinary Shares and Pre-Funded Warrants to purchase 1,006,113 Ordinary Shares. In addition, the Company issued 1,296,296 freestanding warrants to purchase Ordinary Shares at an exercise price of $5.4 per share and agreed to pay Oramed Pharmaceuticals, Inc. (“Oramed”) certain quarterly revenue sharing payments based on future sales.

The Company concluded that the Oratech acquisition should be accounted for as an asset acquisition. As such, the consideration paid in the asset acquisition was allocated to the purchased assets. The asset acquisition total consideration was $12.4 million and was comprised of the fair values of the Ordinary Shares, Pre-Funded Warrants and Warrants. The revenue sharing arrangement was excluded from consideration as it did not meet the definition of a derivative under ASC 815.

The acquired assets primarily consist of patented technology and cash in the amount of $6.5 million In connection with the agreement, the Company also entered into a clinical trial management agreement with Oramed in which Oramed will provide clinical trial management services for the Company in connection with the acquired intellectual property. The Company concluded that the costs of the clinical trial services under the agreement are below market value, and as such, the Company recognized approximately $1.0 million as a prepaid asset for future services. The total consideration allocated to the intellectual property was $5.9 million.

The total consideration transferred was allocated to the acquired assets as follows (in thousands):

Asset	Allocated Cost
Cash acquired	$	6,500
Prepaid clinical trial services asset	$	975
In-process research and development (“IPR&D”)	$	4,947
Total	$	12,422

As the acquired IPR&D asset was determined to have no alternative future use, the allocated value was immediately recognized as research and development expense.

The pre-funded warrants and the freestanding warrants that were allocated to the asset acquisition were classified as liabilities, measured at fair value through earnings, as these instruments are not indexed to the Company's own stock.

Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2026	May 18, 2026
Cover [Abstract]
Entity Central Index Key	0001607962
Document Fiscal Period Focus	Q1
Amendment Flag	false
Document Type	10-Q
Document Period End Date	Mar. 31, 2026
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2026
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 Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		2,814,409
Document Quarterly Report	true

SHAREHOLDERS' EQUITY (Details 2) - Employee and Non-Employee RSUs [Member] - $ / shares	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Number of shares underlying outstanding RSUs
Unvested RSUs at the beginning of the year	73,433
Granted	45,941
Vested	(3,791)
Forfeited	(7,802)
Unvested RSUs at the end of the year	107,781
Weighted average grant date fair value
Unvested RSUs at the beginning of the year	$ 15.3
Granted	6.53	$ 0
Vested	9.52
Forfeited	13.8
Unvested RSUs at the end of the year	$ 11.88

CONVERTIBLE NOTES

3 Months Ended

Mar. 31, 2026

CONVERTIBLE NOTES

NOTE 9:

CONVERTIBLE NOTES

On November 14, 2025, the Company entered into a Secured Promissory Note (the ”Original Note”) with Oramed in the principal amount of $3.0 million.

In February and March 2026, the Company entered into additional Secured Promissory Notes (the “Additional Notes”) with Oramed, pursuant to which the Company issued non-convertible secured promissory notes in the aggregate principal amount of $1.025 million. The Additional Notes are secured by a lien on the Company’s cash, accrue interest at a rate of 24% per annum, and mature on the earlier of August 12, 2026, or the failure to obtain shareholder approval of the transactions contemplated by the Securities Purchase Agreement and the SPA.

On March 25, 2026, the Company, Oramed and Creative Value Capital ("CVC") entered into a new agreement pursuant to which the Company issued convertible notes (the "New Notes") and freestanding warrants to Oramed and CVC. Under the terms of the Original Note, if a subsequent financing involving convertible notes was consummated, the Original Note, including accrued and unpaid interest, would automatically convert into the New Notes upon consummation of such financing. In addition, under the terms of the Additional Notes, Oramed had the option to convert the Additional Notes into the New Notes. As such, the Company issued the New Notes in an aggregate principal amount of $10 million and 1,851,851 freestanding warrants with an exercise price of $5.4 per share. In addition, pursuant to the terms of the agreement, the Company may issue up to an additional $10 million principal amount of New Notes, convertible on substantially the same terms as the existing New Notes, upon the achievement of certain specified milestones. Net cash proceeds received by the Company were approximately $5.4 million after giving effect to the exchange of the Original Note and the Additional Notes into the New Notes. The New Notes provide for a secured term loan in an aggregate principal amount of $10.0 million. The loan bears interest at the rate of 8% per annum and matures on March 25, 2029. The New Notes are convertible into 1,851,851 Ordinary Shares at a conversion price of $5.4 per share. The New Notes are secured by a lien on the Company’s cash and contain customary representations, covenants, and events of default. As of March 31, 2026, the Company was in compliant with all covenants.

The Company concluded that the warrants and the New Notes were freestanding financial instruments. The warrants were classified as liabilities, measured at fair value through earnings as the warrants are not indexed to the Company's own stock. The Company also concluded that the conversion feature met the definition of a derivative and should be bifurcated from the debt host liability. As such, the Company recognized the warrants and the embedded derivative liability at fair value, with the remaining proceeds allocated to the debt host. The debt host was subsequently measured using the effective interest method. The Company derecognized the Original Note and the Additional Notes in connection with the exchange of such notes for the New Notes. The carrying amounts of the warrants, embedded derivative and the debt host, as of March 31, 2026 were $2,848, $3,197 and $4,079, respectively.

For the three months ended March 31, 2026, the Company recognized total interest expense of $940 thousand related to the Original Note, the Additional Notes, and the New Notes.

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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RELATED PARTY TRANSACTIONS

SHAREHOLDERS' EQUITY (Details 4) - USD ($) $ in Thousands	3 Months Ended
SHAREHOLDERS' EQUITY (Details 4) - USD ($) $ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	$ 177	$ 220
Cost of revenues [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	5	4
Research and development, net [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	37	36
Sales and marketing [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	58	82
General and administrative [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	$ 77	$ 98

SUBSEQUENT EVENTS

3 Months Ended

Mar. 31, 2026

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 13:

SUBSEQUENT EVENTS

On May 18, 2026, the Company completed the initial closing under the Intellectual Property Assignment and Technology Transfer Agreement with Skelable Ltd. In connection with the closing, the Company issued 34,328 ordinary shares and paid $20 thousand in cash as consideration for the acquired intellectual property and related technology assets.

INVENTORIES (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Inventory Disclosure [Abstract]
Finished products	$ 3,438	$ 3,689
Work in process	151	38
Raw materials	2,662	2,005
Inventories	$ 6,251	$ 5,732

ASSET ACQUISITION (Details Textual) - Share Purchase Agreement [Member] $ / shares in Units, $ in Thousands	1 Months Ended
	Mar. 25, 2026 USD ($) $ / shares shares
Asset Acquisition Of Oratech Pharmaceuticals Ltd [Member]
Asset Acquisition [Line Items]
Number of shares issued \| shares	1,250,363
Warrants to purchase ordinary shares \| shares	1,006,113
Asset Acquisition Of Oratech Pharmaceuticals Ltd [Member] \| Warrant [Member]
Asset Acquisition [Line Items]
Number of shares issued \| shares	1,296,296
Per share price of shares issued \| $ / shares	$ 5.4
Asset Acquisition Of Oratech Pharmaceuticals Ltd [Member]
Asset Acquisition [Line Items]
Consideration transferred	$ 12,422
Cash payment	6,500
Prepaid clinical trial services asset	975
Consideration transferred of intellectual property	$ 5,900

RELATED PARTY TRANSACTIONS

3 Months Ended

Mar. 31, 2026

NOTE 10:

RELATED PARTY TRANSACTIONS

In connection with the acquisition of Oratech completed on March 25, 2026, the Company entered into various financing and commercial arrangements with Oramed, which is considered a related party to the Company due to its significant ownership interest in the Company and representation on the Company’s board of directors.

Related Party Financing Arrangements

As part of the transaction, the Company issued convertible promissory notes and warrants to Oramed. As of March 31, 2026, the Company recorded convertible promissory notes, net, of approximately $6.5 million attributable to Oramed and warrant liabilities of approximately $2.6 million attributable to warrants held by Oramed in connection with these financing arrangements. The carrying value of the convertible promissory notes reflects the allocation of proceeds among the various financing instruments and the related accounting treatment.

Refer to Note 3, Significant Accounting Policies, and Note 9, Convertible Promissory Notes, for additional information regarding the terms and accounting treatment of these financing arrangements.

Asset Acquisition Transaction

In connection with the transaction, the Company completed the acquisition of Oratech pursuant to a SPA entered into with Oramed. Refer to Note 6, Asset Acquisition, for additional information regarding the transaction and the related accounting treatment. The acquired assets primarily included intellectual property and other contractual rights related to Oratech’s product development and clinical trial activities. In connection with the transaction, the Company also entered into arrangements related to future clinical trial activities.

As part of the consideration transferred in the transaction, the Company issued pre-funded warrants and freestanding warrants to Oramed. These instruments were classified as liabilities and recorded at fair value in accordance with applicable U.S. GAAP. As of March 31, 2026, liabilities associated with such pre-funded warrants and freestanding warrants issued to Oramed were approximately $4.0 million.

In addition, the Company agreed to make revenue sharing payments to Oramed based on future sales, subject to certain caps and termination provisions.

During the three months ended March 31, 2026, the Company recognized approximately $4.9 million of research and development expense associated with acquired in-process research and development assets that were determined to have no alternative future use.

Clinical Trial Services Arrangements

The clinical trial services arrangements include future clinical development, project management, regulatory and operational support services expected to be provided over a 24-month period. Management’s estimate of the fair value associated with such arrangements required significant judgment and was based on assumptions regarding the scope of services, expected costs, specialized expertise, execution capabilities and market participant considerations. The Company believes the assumptions utilized are consistent with market participant assumptions.

As of March 31, 2026, the Company recorded a clinical trial services asset of $975 thousand associated with the estimated value of future services expected to be provided under these arrangements.

Certain members of the Company’s Board of Directors are affiliated with Oramed.

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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Other Income and Expenses [Abstract]

FINANCIAL INCOME, NET (Tables)

3 Months Ended

Mar. 31, 2026

Schedule of financial expenses, net

	Three Months Ended March 31,
	2026			2025
Foreign currency transactions and other	$	13		$	(5	)
Income from derivatives measurement		(525	)		-
Interest expense (income)		934			(56	)
Bank fees and commissions		26			31
	$	448		$	(30	)

BASIS OF PRESENTATION AND SUMMARY OF ESTIMATES

3 Months Ended

Mar. 31, 2026

Basis Of Presantation And Summary Of Estimates [Abstract]

BASIS OF PRESENTATION AND SUMMARY OF ESTIMATES

NOTE 2:

BASIS OF PRESENTATION AND SUMMARY OF ESTIMATES

Basis of Presentation and Consolidation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles. Accordingly, they do not include all the information and footnotes required by generally accepted accounting principles in the United States for complete financial statements. In management’s opinion, the accompanying financial statements reflect all adjustments of a normal recurring nature that are necessary for a fair presentation of the results for the interim periods presented. The Company’s interim period results do not necessarily indicate the results that may be expected for any other interim period or for the full fiscal year.

These unaudited condensed consolidated financial statements and accompanying notes should be read in conjunction with the 2025 consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for its fiscal year ended December 31, 2025 (the “2025 Form 10-K”). There have been no changes in the significant accounting policies from those that were disclosed in the consolidated financial statements for the fiscal year ended December 31, 2025, included in the 2025 Form 10-K, unless otherwise stated.

Use of Estimates

The preparation of the unaudited condensed 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. 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.

SHAREHOLDERS' EQUITY (Details Textual) - USD ($)			1 Months Ended		3 Months Ended
SHAREHOLDERS' EQUITY (Details Textual) - USD ($)	Jan. 06, 2026	Jan. 07, 2025	Feb. 24, 2026	Jan. 30, 2026	Mar. 31, 2026	Mar. 31, 2025	Feb. 23, 2026	Dec. 31, 2025
Shareholders' Equity
Reverse share split, description	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		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	one-for-twelve reverse share split of the Company’s ordinary shares
Common stock, shares, issued			1,528,207		2,826,473		18,339,098	1,572,319
Common stock, shares, outstanding			1,528,207		2,778,585		18,339,098	1,524,431
Common stock, shares authorized			100,000,000		100,000,000		75,000,000	75,000,000
Maximum number of authorized ordinary shares reverse share split	100,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term					6 years 29 days
Number of share-based outstanding					265,139			52,450
weighted average grant date fair value					$ 6.53
Certain institutional purchasers [Member] \| Registered direct offering of ordinary shares in July 2020 [Member]
Shareholders' Equity
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					42,834
Proceeds from Warrant Exercises					$ 4,821,416
Certain institutional purchasers [Member] \| Offering of ordinary shares in December 2020 [Member]
Shareholders' Equity
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					2,690
Proceeds from Warrant Exercises					$ 405,003
Purchase agreement with certain institutional investors [Member]
Shareholders' Equity
Offering price per share		$ 33
Issuance of ordinary shares, net of issuance expenses, shares		151,515
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		151,514
Purchase agreement for issuance and sale of ordinary shares and ordinary warrants
Shareholders' Equity
Exercise price per share		$ 33
H.C. Wainwright & Co. LLC \| Purchase agreement with certain institutional investors [Member]
Shareholders' Equity
Exercise price per share		$ 41.25
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		9,088
Affiliated Entity [Member] \| Incentive Compensation Plan 2025 [Member]
Shareholders' Equity
Shares reserved for future issuance (in shares)						224,439,000		39,851,000
Employee Stock Option [Member]
Shareholders' Equity
Unrecognized cost of shares					$ 2,500,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term					3 years 4 months 24 days
Employee and Non-Employee RSUs [Member]
Shareholders' Equity
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value					$ 6.53	$ 0
Granted					45,941

RELATED PARTY TRANSACTIONS (Details Textual) - Oramed [Member] $ in Thousands	3 Months Ended
	Mar. 31, 2026 USD ($)
Related Party Transaction [Line Items]
Convertible promissory notes	$ 6,500
Research and development expense associated with acquired in-process research and development assets	4,900
Clinical trial services asset	975
Pre-funded warrants and Freestanding warrants [Member]
Related Party Transaction [Line Items]
Warrant liabilities	4,000
Warrant [Member]
Related Party Transaction [Line Items]
Warrant liabilities	$ 2,600

Fair value, after the 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 not subject to a master netting arrangement and not elected to be offset.

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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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Cash and cash equivalents

FINANCIAL INCOME, NET (Details) - USD ($) $ in Thousands	3 Months Ended
FINANCIAL INCOME, NET (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Other Income and Expenses [Abstract]
Foreign currency transactions and other	$ 13	$ (5)
Income from derivatives measurement	(525)	0
Interest expense (income)	934	(56)
Bank fees and commissions	26	31
financial expense (income)	$ 448	$ (30)

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands

Mar. 31, 2026

Dec. 31, 2025

CURRENT ASSETS

$ 11,422

$ 2,169

Restricted Cash

240

Clinical trial services asset

^[1]

366

Trade receivables, net of credit losses of $234 and $192, respectively

5,664

6,138

Prepaid expenses and other current assets

1,844

1,528

Inventories

6,251

5,732

Total current assets

25,557

15,807

LONG-TERM ASSETS

Restricted cash and other long-term assets

436

209

Clinical trial services asset

^[1]

609

Operating lease right-of-use assets

1,491

1,544

Property and equipment, net

571

585

Goodwill

4,755

Total long-term assets

7,862

7,093

Total assets

33,419

22,900

CURRENT LIABILITIES

Trade payables

6,376

5,590

Employees and payroll accruals

1,285

1,442

Convertible promissory note

966

920

^[2]

2,803

Current maturities of operating leases liability

425

Other current liabilities

1,583

859

Total current liabilities

10,635

12,039

LONG-TERM LIABILITIES

Convertible promissory notes, net

^[3]

7,276

Warrant liabilities

^[4]

6,842

Non-current operating leases liability

1,208

1,233

1,113

1,159

Other long-term liabilities

Total long-term liabilities

16,493

2,453

Total liabilities

27,128

14,492

COMMITMENTS AND CONTINGENT LIABILITIES

Shareholders’ equity:

Share capitalOrdinary share Authorized: 100,000,000 shares at March 31, 2026 and 75,000,000 December 31, 2025; Issued: 2,826,473 and 1,572,319 shares at March 31, 2026 and December 31, 2025, respectively; Outstanding: 2,778,585 and 1,524,431 shares as of March 31, 2026 and December 31, 2025 respectively

^[5]

9,418

Additional paid-in capital

295,608

286,932

Treasury Shares at cost, 47,888 ordinary shares at March 31, 2026 and December 31, 2025

(3,203)

Accumulated deficit

(295,532)

(284,739)

Total shareholders' equity

6,291

8,408

Total liabilities and shareholders' equity

$ 33,419

$ 22,900

[1]	Balance relates entirely to a related party arrangement with Oramed Pharmaceuticals Inc.
[2]	Represents amounts due to Oramed Pharmaceuticals Inc. as of December 31, 2025. Oramed became a related party upon completion of the March 2026 transaction.
[3]	Includes balances attributable to Oramed Pharmaceuticals Inc., a related party, of $6,542 as of March 31, 2026.
[4]	Includes balances attributable to Oramed Pharmaceuticals Inc., a related party, of $6,557 as of March 31, 2026.
[5]	Reflects the one-for-twelve reverse share split that became effective on February 24, 2026. See Note 8a to the condensed consolidated financial statements.

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA (Details 2)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Sales Revenue, Net [Member] \| Customer A [Member] \| Customer Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration risk	13.60%	15.40%

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical 1)	Mar. 31, 2026 USD ($)
Convertible Notes Payable [Member]
Statement [Table]
Related party	$ 6,542
Warrant [Member]
Statement [Table]
Related party	$ 6,557

Presentation of information about comprehensive income, income, other comprehensive income, financial position, cash flows, and shareholders' equity.

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Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND OTHER INTANGIBLE ASSETS, NET

3 Months Ended

Mar. 31, 2026

GOODWILL AND OTHER INTANGIBLE ASSETS, NET

NOTE 5:

GOODWILL AND OTHER INTANGIBLE ASSETS, NET

The Company periodically evaluates whether events or changes in circumstances indicate that the carrying amount of goodwill may not be recoverable. During the second quarter of 2025, the Company experienced a decline in its stock price, resulting in its market capitalization falling below the carrying value of its single reporting unit. Accordingly, the Company performed a quantitative goodwill impairment assessment.

The fair value of the reporting unit was determined using a market approach, which incorporates the Company’s market capitalization adjusted by an appropriate control premium. Market capitalization is calculated by multiplying the number of shares of common stock outstanding by the market price of the Company’s common stock. The control premium represents the amount a market participant would pay to obtain a controlling interest and was estimated based on publicly available data for comparable transactions.

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

SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Mar. 31, 2026

SIGNIFICANT ACCOUNTING POLICIES

NOTE 3:

SIGNIFICANT ACCOUNTING POLICIES

Fair Value Measurements

Cash and cash equivalents, restricted cash, prepaid expenses and other assets, trade payables and accrued expenses and other liabilities, are stated at their carrying value which approximates their fair value due to the short time to the expected receipt or payment.

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 March 31, 2026 and December 31, 2025 (in thousands):

		Fair value measurements as of
Description	Fair Value Hierarchy	March 31, 2026		December 31, 2025

Financial Liabilities:
Pre-Funded Warrant Liability	Level 3		2,154		-
Derivative liability	Level 3		3,197		1,366
Warrant Liability	Level 3		4,688		-
Total liabilities measured at fair value		$	10,039	$	1,366

The estimated fair value of the derivative liability and warrant 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, expected dividend yield and assumptions related to the Company’s non-performance risk and other company-specific risk adjustments, which represent significant unobservable inputs.

The estimated fair value of the pre-funded warrant liability was based on the quoted fair value of the underlying instrument, adjusted for company-specific risk considerations and other valuation assumptions. As the valuation incorporated significant unobservable inputs, the pre-funded warrant liability was classified as a Level 3 fair value measurement under ASC 820.

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

	March 31, 2026			December 31, 2025
Stock price	$	6.63		$	6.96
Term (in years)	2.99			0.37
Volatility		80.01	%		87.91%-93.12%
Risk-free rate		3.88	%		3.65%-3.65%
Dividend yield		0	%		0	%

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

	March 31, 2026			December 31, 2025
Stock price	$	6.63		$	-
Term (in years)	4.99			-
Volatility		72.37	%		-
Risk-free rate		4.01	%		-
Dividend yield		-			-

Derivative liability at fair value

The following table summarizes the derivative liability activity as of March 31, 2026 (in thousands):

	Derivative liability
Balance December 31, 2025	$	1,366
Issuance of derivative liability	2,478
Change in fair value		(647	)
Balance March 31, 2026	$	3,197

Pre-Funded Warrant and Warrant Liabilities at Fair Value

The following table summarizes the warrant liability activity as of March 31, 2026 (in thousands):

	Warrant liability
Balance December 31, 2025	$	-
Issuance of warrant liability	6,720
Change in fair value		122
Balance March 31, 2026	$	6,842

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. Liability classified bifurcated embedded derivatives are presented in the same line item with the related debt host liability

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

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

Disaggregation of Revenues (in thousands):

	Three Months Ended March 31,
	2026		2025
Sale of products	$	2,967	$	3,726
Lease of products		409		460
Service and warranties		547		848
Total Revenue	$	3,923	$	5,034

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. During the three-month period ended March 31, 2026, as a result of a change in estimate, the Company increased revenue by approximately $0.1 million , due to the consideration ultimately received compared with the amounts previously estimated.

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.

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):

	March 31,		December 31,
	2026		2025
Trade receivable, net of credit losses	$	5,664	$	6,138
Deferred revenues (1)	$	2,174	$	2,153

During the three months ended March 31, 2026, $443 thousand of the December 31, 2025 deferred revenues balance was recognized as revenues.

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 March 31, 2026 and the estimated revenue expected to be recognized in the future amounts to $2.4 million, which will be fulfilled over one to five years.

Concentrations of Credit Risks:

The below table reflects the concentration of credit risk for the Company’s current customers as of March 31, 2026, to which substantial sales were made:

	March 31,			December 31,
	2026			2025
Customer A		62	%		56	%

The allowance for credit losses is based on the Company’s assessment of the collectability of accounts. The Company regularly assessed collectability based on a combination of factors, including an assessment of the current customer’s aging balance, the nature and size of the customer, the financial condition of the customer, and future expected economic conditions. The Company does not have any off-balance sheet credit exposure related to its customers. As of March 31, 2026 and December 31, 2025 trade receivables are presented net of allowance for credit losses in the amount of $234 thousand and $192 thousand respectively.

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, 2025	$	343
Provision	133
Usage		(136	)
Balance at March 31, 2026	$	340

Basic and diluted net loss per ordinary share:

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

As of March 31, 2026 and 2025, outstanding warrants, pre-funded warrants, share options and convertible notes convertible or exercisable into 6,973,007 and 357,779 ordinary shares, respectively, were excluded from the calculation of diluted loss per ordinary share because their effect would have been anti-dilutive.

Goodwill and acquired intangible assets

Goodwill has been recorded in the Company's financial statements resulting from various business combinations. Goodwill represents the excess of the purchase price in a business combination over the fair value of identifiable tangible and intangible assets acquired and liabilities assumed. Goodwill is subject to an annual impairment test.

The Company currently has one reporting unit.

ASC 350, Intangibles - Goodwill and other (“ASC 350”) requires goodwill to be tested for impairment at least annually and, in certain circumstances, between annual tests. The accounting guidance gives the option to perform a qualitative assessment to determine whether further impairment testing is necessary. The qualitative assessment considers events and circumstances that might indicate that a reporting unit's fair value is less than its carrying amount. If it is determined, as a result of the qualitative assessment, that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, a quantitative test is performed. The Company elects to perform an annual impairment test of goodwill as of December 31 of each year, or more frequently if impairment indicators are present.

The Company concluded that no impairment of goodwill was identified for the three months ended March 31, 2026 and 2025. Refer to Note 5 for further details.

Acquired In-Process Research and Development

In an asset acquisition, the initial costs of rights to in-process research and development projects acquired are expensed as R&D in the consolidated statements of operations unless the in-process research and development has an alternative future use. In a business combination, the fair value of in-process research and development is capitalized as an indefinite-lived intangible asset, regardless of whether the in-process research and development asset has an alternative future use.

During the three months ended March 31, 2026, the Company recognized approximately $4.9 million of acquired in-process research and development expense related to the Oratech asset acquisition, as the acquired in-process research and development assets were determined to have no alternative future use.

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.

New Accounting Pronouncements

Recently Implemented Accounting Pronouncements

In July 2025, the Financial Accounting Standard Board (“FASB”) issued ASU 2025-05, Financial Instruments - Credit Losses (Topic 326), Measurement of Credit Losses for Accounts Receivable and Contract Assets, which provides a practical expedient when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under Topic 606, Revenue from Contracts with Customers. The practical expedient assumes that current conditions as of the balance sheet date do not change for the remaining life of the assets. The Company adopted this guidance on January 1, 2026. on a prospective basis, and elected the practical expedient provided by ASU 2025-05. Under this expedient, the Company assumes that economic conditions as of the balance sheet date remain unchanged for the remaining life of all current accounts receivable and current contract assets arising from transactions under ASC 606. The Company continues to estimate expected credit losses for non-current receivables and contract assets in accordance with ASC 326. The adoption did not have a material impact on its 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 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.

iii.

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.

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA

3 Months Ended

Mar. 31, 2026

Segment Reporting [Abstract]

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA

NOTE 12:

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA

Summary information about geographic areas:

ASC 280, “Segment Reporting,” establishes standards for reporting information about operating segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker ("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 3c 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 following is a summary of revenues within geographic areas (in thousands):

	Three Months Ended March 31,
	2026		2025
Revenues based on customer’s location:
United States	$	2,361	$	3,209
Germany		704		780
Europe		697		555
Asia-Pacific		52		42
Rest of the world		109		448
Total revenues	$	3,923	$	5,034

The following is a summary of long-lived assets within geographic areas (in thousands):

	March 31,		December 31,
	2026		2025
Long-lived assets by geographic region (*):
Israel	$	1,524	$	1,579
United States		507		545
Germany		31		5
	$	2,062	$	2,129

(*)

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

	Three Months Ended March 31,
	2026			2025
Major customer data as a percentage of total revenues:
Customer A		13.6	%		15.4	%

SIGNIFICANT ACCOUNTING POLICIES (Details 4) - USD ($)
$ in Thousands

Mar. 31, 2026

Dec. 31, 2025

Trade receivable, net of credit losses

$ 5,664

$ 6,138

^[1]

$ 2,174

$ 2,153

[1]	During the three months ended March 31, 2026, $443 thousand of the December 31, 2025 deferred revenues balance was recognized as revenues.

SIGNIFICANT ACCOUNTING POLICIES (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Financial Liabilities:
Total liabilities measured at fair value	$ 10,039	$ 1,366
Fair Value, Inputs, Level 3 [Member]
Financial Liabilities:
Pre-Funded Warrant Liability	2,154	0
Derivative liability	3,197	1,366
Warrant Liability	$ 4,688	$ 0

Fair value of financial obligations, including, but not limited to, debt instruments, derivative liabilities, federal funds purchased and sold under agreements to repurchase, securities loaned or sold under agreements to repurchase, financial instruments sold not yet purchased, guarantees, line of credit, loans and notes payable, servicing liability, and trading liabilities.

Organization, Consolidation and Presentation of Financial Statements [Abstract]

GENERAL

3 Months Ended

Mar. 31, 2026

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, and (iv) Oratech Pharmaceuticals Ltd. (“Oratech”), incorporated under the laws of the State of Israel on March 18, 2026.

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, now complemented by a biomedical pipeline. 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.

In March 2026, the Company expanded its strategic initiatives into biomedical technologies through the acquisition of Oratech, a wholly owned subsidiary focused on the development and commercialization of innovative pharmaceutical technologies and clinical-stage assets. As part of the transaction, the Company acquired intellectual property and related rights associated with ORMD-0801, an oral insulin candidate based on proprietary oral delivery technology, together with certain rights related to the management of future clinical development activities.

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, and 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 March 31, 2026, the Company incurred a consolidated net loss of $10.8 million and, as of March 31, 2026, had an accumulated deficit in the total amount of $295.5 million. The Company’s cash and cash equivalents as of March 31, 2026 totaled $11.4 million and the Company’s negative operating cash flow for the three months ended March 31, 2026 was $3.7 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.

The Company intends to raise additional capital through one or more financing in order to meet its anticipated cash requirements. On March 25, 2026, the Company completed the previously announced strategic transaction and related financing arrangements, as further described in Notes 6 and 9. The transaction provided the Company with additional liquidity to support its operations. However, despite the additional financing received, management determined that the Company’s existing cash resources are not sufficient to fund planned operations for at least 12 months from the date of issuance of these consolidated financial statements.

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 at least 12 months from the date of issuance of these consolidated financial statements.

The accompanying unaudited condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and liabilities and commitments in the normal course of business. These financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from uncertainty related to the Company’s ability to continue as a going concern.

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

Ordinary Share [Member]

Additional paid-in capital [Member]

Treasury Shares [Member]

Accumulated deficit [Member]

Total

Balance at Dec. 31, 2024

$ 4,590

$ 282,287

$ (3,203)

$ (264,825)

$ 18,849

Balance, shares at Dec. 31, 2024

^[1]

733,966

Share-based compensation to employees and non-employees

$ 0

220

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

$ 2

(2)

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

^[1]

329

Issuance of ordinary shares, net of issuance expenses

^[2]

$ 869

3,352

4,221

Issuance of ordinary shares, net of issuance expenses, shares

^[1],[2]

151,515

Balance, shares at Mar. 31, 2025

$ 0

(4,834)

Balance at Mar. 31, 2025

$ 5,461

285,857

(3,203)

(269,659)

18,456

^[1]

885,810

Balance at Dec. 31, 2025

$ 9,418

286,932

(3,203)

(284,739)

8,408

Balance, shares at Dec. 31, 2025

^[1]

1,524,431

Share-based compensation to employees and non-employees

$ 0

177

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

$ 0

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

^[1]

3,791

Issuance of ordinary shares in connection with the Oratech transaction

^[3]

$ 0

8,499

Issuance of ordinary shares in connection with the Oratech transaction, shares

^[1],[3]

1,250,363

Balance, shares at Mar. 31, 2026

$ 0

(10,793)

Balance at Mar. 31, 2026

$ 9,418

$ 295,608

$ (3,203)

$ (295,532)

$ 6,291

^[1]

2,778,585

[1]	Reflects the one-for-twelve reverse share split that became effective on February 24, 2026. See Note 8a to the condensed consolidated financial statements.
[2]	See Note 8f to the condensed consolidated financial statements.
[3]	See Note 6 to the condensed consolidated financial statements.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (Parenthetical) $ in Thousands	3 Months Ended
	Mar. 31, 2026 USD ($)
Income Statement [Abstract]
Interest Expense	$ 416

Amount of interest expense classified as operating and nonoperating. Includes, but is not limited to, cost of borrowing accounted for as interest expense.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 2: http://www.xbrl.org/2003/role/exampleRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
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CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Statement of Financial Position [Abstract]
Allowance for credit losses	$ 234	$ 192
Common Stock, Shares Authorized	100,000,000	75,000,000
Common Stock, Shares, Issued	2,826,473	1,572,319
Common Stock, Shares, Outstanding	2,778,585	1,524,431
Treasury stock common shares	47,888	47,888

INVENTORIES (Tables)

3 Months Ended

Mar. 31, 2026

Inventory Disclosure [Abstract]

Schedule of inventories

	March 31,		December 31,
	2026		2025
Finished products	$	3,438	$	3,689
Work in process		151		38
Raw materials		2,662		2,005
	$	6,251	$	5,732

SIGNIFICANT ACCOUNTING POLICIES (Policies)

3 Months Ended

Mar. 31, 2026

Convertible Promissory Notes

Fair Value Measurements

		Fair value measurements as of
Description	Fair Value Hierarchy	March 31, 2026		December 31, 2025

Financial Liabilities:
Pre-Funded Warrant Liability	Level 3		2,154		-
Derivative liability	Level 3		3,197		1,366
Warrant Liability	Level 3		4,688		-
Total liabilities measured at fair value		$	10,039	$	1,366

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

	March 31, 2026			December 31, 2025
Stock price	$	6.63		$	6.96
Term (in years)	2.99			0.37
Volatility		80.01	%		87.91%-93.12%
Risk-free rate		3.88	%		3.65%-3.65%
Dividend yield		0	%		0	%

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

	March 31, 2026			December 31, 2025
Stock price	$	6.63		$	-
Term (in years)	4.99			-
Volatility		72.37	%		-
Risk-free rate		4.01	%		-
Dividend yield		-			-

Derivative liability at fair value

The following table summarizes the derivative liability activity as of March 31, 2026 (in thousands):

	Derivative liability
Balance December 31, 2025	$	1,366
Issuance of derivative liability	2,478
Change in fair value		(647	)
Balance March 31, 2026	$	3,197

Pre-Funded Warrant and Warrant Liabilities at Fair Value

The following table summarizes the warrant liability activity as of March 31, 2026 (in thousands):

	Warrant liability
Balance December 31, 2025	$	-
Issuance of warrant liability	6,720
Change in fair value		122
Balance March 31, 2026	$	6,842

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

Revenue Recognition

Disaggregation of Revenues (in thousands):

	Three Months Ended March 31,
	2026		2025
Sale of products	$	2,967	$	3,726
Lease of products		409		460
Service and warranties		547		848
Total Revenue	$	3,923	$	5,034

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

Service and warranties

Contract balances (in thousands):

	March 31,		December 31,
	2026		2025
Trade receivable, net of credit losses	$	5,664	$	6,138
Deferred revenues (1)	$	2,174	$	2,153

During the three months ended March 31, 2026, $443 thousand of the December 31, 2025 deferred revenues balance was recognized as revenues.

Concentrations of Credit Risks

Concentrations of Credit Risks:

The below table reflects the concentration of credit risk for the Company’s current customers as of March 31, 2026, to which substantial sales were made:

	March 31,			December 31,
	2026			2025
Customer A		62	%		56	%

Warranty provision

	US Dollars in thousands
Balance at December 31, 2025	$	343
Provision	133
Usage		(136	)
Balance at March 31, 2026	$	340

Basic and diluted net loss per ordinary share

Basic and diluted net loss per ordinary share:

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

Goodwill and acquired intangible assets

The Company currently has one reporting unit.

The Company concluded that no impairment of goodwill was identified for the three months ended March 31, 2026 and 2025. Refer to Note 5 for further details.

Acquired In-Process Research and Development

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.

New Accounting Pronouncements

Recently Implemented Accounting Pronouncements

Recent Accounting Pronouncements Not Yet Adopted

ii.

iii.

SHAREHOLDERS' EQUITY

3 Months Ended

Mar. 31, 2026

Equity [Abstract]

SHAREHOLDERS' EQUITY

NOTE 8:

SHAREHOLDERS’ EQUITY

Reverse share split:

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.

Share option plans:

As of March 31, 2025, and December 31, 2025, the Company had reserved 224,439 and 39,851 ordinary shares, respectively, for issuance to the Company’s and its affiliates’ respective employees, directors, officers, and consultants pursuant to equity awards granted under the Company’s 2025 Incentive Compensation Plan (the “2025 Plan”). The Company’s shareholders approved the 2025 Plan on August 1, 2025, and it became effective on the same date. Certain awards granted under the Company’s prior 2014 Incentive Compensation Plan (the “2014 Plan”) remain outstanding and continue to be governed by its terms.

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.

The fair value for options granted during the three months ended March 31, 2026, was estimated at the date of the grant using a Black-Scholes-Merton option pricing model with the following assumptions:

	Three Months Ended March 31,
	2026			2025
Expected volatility	95.1		%	-
Risk-free rate		4.1	%		-
Dividend yield		-			-
Expected term (in years)		6.08			-
Share price	$	6.53			-

There were no options granted during the three months that ended March 31, 2025.

A summary of employee and non-employee share options activity during the three months ended March 31, 2026, is as follows:

	Number			Weighted average exercise price		Weighted average remaining contractual life (years)		Aggregate intrinsic value (in thousands)
Options outstanding as of December 31, 2025	52,450			$	13.86	9.43		$	-
Granted	212,692			6.53		-		-
Exercised		-			-		-		-
Forfeited		(3	)		2,142		-		-
Options outstanding as of March 31, 2026		265,139		$	10.41		9.83	$	21

Options exercisable as of March 31, 2026		364		$	1,979.98		0.21	$	-

The aggregate intrinsic value in the table above represents the total intrinsic value that would have been received by the option holders had all option holders that hold options with positive intrinsic value exercised their options on the last date of the exercise period. No options were exercised during the three months ended March 31, 2026 and 2025.

A summary of employee and non-employee RSUs activity during the three months ended March 31, 2026 is as follows:

	Number of shares underlying outstanding RSUs			Weighted- average grant date fair value
Unvested RSUs as of December 31, 2025	$	73,433		$	15.30
Granted	45,941			6.53
Vested		(3,791	)		9.52
Forfeited		(7,802	)		13.80
Unvested RSUs as of March 31, 2026	$	107,781		$	11.88

The fair value of RSUs granted is determined based on the price of the Company's ordinary shares on the date of grant. The weighted average grant date fair value of RSUs granted during the three months ended March 31, 2026 was $6.53. No RSUs were granted during the three months ended March 31, 2025.

As of March 31, 2026, there were $2.5 million of total unrecognized compensation costs related to non-vested share-based compensation arrangements granted under the Company's 2014 and 2025 Plan. This cost is expected to be recognized over a period of approximately 3.4 years.

The number of options and RSUs outstanding as of March 31, 2026 is set forth below, with options separated by range of exercise price.

Range of exercise price	Options and RSUs outstanding as of March 31, 2026	Weighted average remaining contractual life (years) (1)	Options outstanding and exercisable as of March 31, 2026	Weighted average remaining contractual life (years) (1)
RSUs only	107,781	-	-	-
$6.53	212,692	9.99	-	-
$8.6	18,750	9.38	-	-
$14.70	33,333	9.18	-	-
$450.70	147	-	147	-
$2,257.5-$18,270	217	0.35	217	0.35
	372,920	9.83	364	0.21

(1)

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

Share-based awards to non-employee consultants:

As of March 31, 2026, there are no outstanding options or RSUs held by non-employee consultants.

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

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

	Three Months Ended March 31,
	2026		2025
Cost of revenues	$	5	$	4
Research and development, net		37		36
Sales and marketing		58		82
General and administrative		77		98
Total	$	177	$	220

Warrants to purchase ordinary shares:

The following table summarizes information about warrants outstanding and exercisable that were classified as equity as of March 31, 2026:

Issuance date	Warrants outstanding		Exercise price per warrant		Warrants outstanding and exercisable		Contractual term
	(number)				(number)
December 8, 2020 (1)	6,984		$	112.56		6,984		June 8, 2026
December 8, 2020 (2)		1,294	$	150.54		1,294		June 8, 2026
February 26, 2021 (3)		64,998	$	302.40		64,998		August 26, 2026
February 26, 2021 (4)		7,800	$	384.56		7,800		August 26, 2026
September 29, 2021 (5)		95,314	$	168.00		95,314		March 29, 2027
September 29, 2021 (6)		11,437	$	213.68		11,437		September 27, 2026
January 8, 2025 (7)		151,514	$	33.00		151,514		January 10, 2028
January 8, 2025 (8)		9,088	$	41.25		9,088		January 10, 2028
June 26, 2025 (9)		333,328	$	7.8		333,328		June 26, 2030
June 26, 2025 (10)		20,000	$	9.75		20,000		June 26, 2030
		701,757				701,757

(1)

(2)

(3)

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.

(4)

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

(5)

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.

(6)

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

(7)

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.

(8)

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

(9)

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

(10)

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.

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.

The entire disclosure for equity.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
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-Section 50
-Paragraph 8A
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2026

Schedule of liabilities measured at fair value on recurring basis

		Fair value measurements as of
Description	Fair Value Hierarchy	March 31, 2026		December 31, 2025

Financial Liabilities:
Pre-Funded Warrant Liability	Level 3		2,154		-
Derivative liability	Level 3		3,197		1,366
Warrant Liability	Level 3		4,688		-
Total liabilities measured at fair value		$	10,039	$	1,366

Schedule of fair value measurement inputs and valuation techniques

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

	March 31, 2026			December 31, 2025
Stock price	$	6.63		$	6.96
Term (in years)	2.99			0.37
Volatility		80.01	%		87.91%-93.12%
Risk-free rate		3.88	%		3.65%-3.65%
Dividend yield		0	%		0	%

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

	March 31, 2026			December 31, 2025
Stock price	$	6.63		$	-
Term (in years)	4.99			-
Volatility		72.37	%		-
Risk-free rate		4.01	%		-
Dividend yield		-			-

Schedule of warrants liability activity

Derivative liability at fair value

The following table summarizes the derivative liability activity as of March 31, 2026 (in thousands):

	Derivative liability
Balance December 31, 2025	$	1,366
Issuance of derivative liability	2,478
Change in fair value		(647	)
Balance March 31, 2026	$	3,197

Pre-Funded Warrant and Warrant Liabilities at Fair Value

The following table summarizes the warrant liability activity as of March 31, 2026 (in thousands):

	Warrant liability
Balance December 31, 2025	$	-
Issuance of warrant liability	6,720
Change in fair value		122
Balance March 31, 2026	$	6,842

Schedule of disaggregation of revenues

Disaggregation of Revenues (in thousands):

	Three Months Ended March 31,
	2026		2025
Sale of products	$	2,967	$	3,726
Lease of products		409		460
Service and warranties		547		848
Total Revenue	$	3,923	$	5,034

Schedule of contract balances

	March 31,		December 31,
	2026		2025
Trade receivable, net of credit losses	$	5,664	$	6,138
Deferred revenues (1)	$	2,174	$	2,153

During the three months ended March 31, 2026, $443 thousand of the December 31, 2025 deferred revenues balance was recognized as revenues.

Schedule of concentration of credit risk

	March 31,			December 31,
	2026			2025
Customer A		62	%		56	%

Schedule of public utility property, plant, and equipment

	US Dollars in thousands
Balance at December 31, 2025	$	343
Provision	133
Usage		(136	)
Balance at March 31, 2026	$	340

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

3 Months Ended

Mar. 31, 2026

Mar. 31, 2025

Income Statement [Abstract]

Revenues

$ 3,923

$ 5,034

Cost of revenues

2,581

2,912

Gross profit

1,342

2,122

Operating expenses:

Research and development, net

5,845

918

Sales and marketing

3,271

3,837

General and administrative

2,565

2,220

Total operating expenses

11,681

6,975

Operating loss

(10,339)

(4,853)

Financial expense (income), net

^[1]

448

(30)

Loss before income taxes

(10,787)

(4,823)

Taxes on income

Net loss per ordinary share, basic

$ (10,793)

$ (4,834)

$ (6.7)

$ (5.53)

Net loss per ordinary share, diluted

$ (6.7)

$ (5.53)

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

^[2]

1,610,969

873,845

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

^[2]

1,610,969

873,845

[1]	Includes net financing expense comprised of interest expense and changes in fair value of warrant and derivative liabilities related to Oramed Pharmaceuticals Inc., a related party, of $416 for the three months ended March 31, 2026.
[2]	Balance relates entirely to a related party arrangement with Oramed Pharmaceuticals Inc.

GENERAL (Details Textual) - USD ($) $ in Thousands	3 Months Ended
GENERAL (Details Textual) - USD ($) $ in Thousands	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 10,793	$ 4,834
Accumulated deficit	295,532		$ 284,739
Cash and cash equivalents	11,422		$ 2,169
Negative cash flow from operations	$ 3,675	$ 5,493

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

Amount of accumulated undistributed earnings (deficit).

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Revenue, Major Customer [Line Items]
Total revenues	$ 3,923	$ 5,034
United States [Member]
Revenue, Major Customer [Line Items]
Total revenues	2,361	3,209
Germany [Member]
Revenue, Major Customer [Line Items]
Total revenues	704	780
Europe [Member]
Revenue, Major Customer [Line Items]
Total revenues	697	555
Asia Pacific [Member]
Revenue, Major Customer [Line Items]
Total revenues	52	42
Rest Of World [Member]
Revenue, Major Customer [Line Items]
Total revenues	$ 109	$ 448