INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of loss before taxes on income

	Year Ended December 31,
	2023			2022			2021
Domestic	$	(19,638	)	$	(19,110	)	$	(12,780	)
Foreign		(2,507	)		8			138
	$	(22,145	)	$	(19,102	)	$	(12,642	)

Schedule of taxes on income

	Year Ended December 31,
	2023			2022		2021
Current	$	(12	)	$	151	$	123
Deferred		-			316		(29	)
	$	(12	)	$	467	$	94

	Year Ended December 31,
	2023			2022		2021
Domestic	$	-		$	-	$	-
Foreign		(12	)		467		94
	$	(12	)	$	467	$	94

Schedule of deferred income taxes

	December 31,
	2023			2022
Deferred tax assets:
Carry forward tax losses	$	64,090		$	50,833
Research and development carry forward expenses-temporary differences		1,311			844
Accrual and reserves		849			392
Share based compensation		394			456
Credit tax carry forwards		1,714			-
Lease liabilities		480			214
Total deferred tax assets		68,838			52,739
Deferred tax liabilities:
Right-of-use asset		(470	)		(214	)
Intangible Assets		(3,015	)		-
Property and equipment		(144	)		-
Net deferred tax assets		65,209			52,525
Valuation allowance		(65,209	)		(52,525	)
Net deferred tax assets	$	-		$	-

Schedule of net changes in total valuation allowance

	Year Ended December 31,
	2023			2022			2021
Balance at beginning of year	$	(52,525	)	$	(48,098	)	$	(42,941	)
Changes due to exchange rate differences		-			1,418			(1,488	)
Adjustment previous year loss		(5	)		(14	)		-
Acquisition		(7,269	)		-			-
Additions during the year		(5,410	)		(5,831	)		(3,669	)
Balance at end of year	$	(65,209	)	$	(52,525	)	$	(48,098	)

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

	Year Ended December 31,
	2023			2022			2021
Loss before taxes, as reported in the consolidated statements of operations	$	(22,145	)	$	(19,102	)	$	(12,642	)
Statutory tax rate		23	%		23.0	%		23.0	%
Theoretical tax benefits on the above amount at the Israeli statutory tax rate	$	(5,093	)	$	(4,393	)	$	(2,908	)
Income tax at rate other than the Israeli statutory tax rate		56			(2	)		7
Non-deductible expenses including equity-based compensation expenses and other		-			262			102
Operating losses and other temporary differences for which valuation allowance was provided		5,410			5,375			3,669
Permanent differences		(342	)		(775	)		(784	)
Adjustment in respect of prior years		(43	)		-			-
Other		-			-			8
Actual tax expense (benefit)	$	(12	)	$	467		$	94