SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Schedule of assets and liabilities measured at fair value

		Fair value measurements as of
Description	Fair Value Hierarchy	September 30, 2023		December 31, 2022
Financial assets:
Money market funds included in cash and cash equivalent	Level 1	$	2,507	$	-
Treasury bills included in cash and cash equivalent	Level 1		2,507		-
Total Assets Measured at Fair Value		$	5,014	$	-
Financial Liabilities:
Earnout	Level 3	$	3,647	$	-
Total liabilities measured at fair value		$	3,647	$	-

Schedule of warrants liability activity

	Earnout
Initial Measurement (August 11, 2023)	$	3,607
Change in fair value		40
Balance September 30, 2023	$	3,647

Schedule of disaggregation of revenues

	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
Product	$	3,632	$	484	$	5,563	$	2,377
Rental		303		267		685		609
Service and warranty		468		135		722		346
Total Revenues	$	4,403	$	886	$	6,970	$	3,332

Schedule of contract balances

	September 30,		December 31,
	2023		2022
Trade receivable, net of credit losses (1)	$	3,529	$	1,036
Deferred revenues (1) (2)	$	3,256	$	1,191

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

(2) During the nine months ended September 30, 2023, $290 thousand of the December 31, 2022 deferred revenues balance was recognized as revenues.

Schedule of concentration of credit risk

	September 30,			December 31,
	2023			2022
Customer A		*	)		27	%
Customer B		*	)		13	%
Customer C		-			13	%
Customer D		-			11	%

*) Less than 10%

Schedule of warranty provision

	US Dollars in thousands
Balance at December 31, 2022	$	92
AGI acquisition – see note 5		535
Provision		271
Usage		(285	)
Balance at September 30, 2023	$	613