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SHARE CAPITAL (Tables)

12 Months Ended

Dec. 31, 2020

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of Effect of Share-based Compensation Statements of Operations

The following table illustrates the effect of share-based compensation on the statements of operations:

		Year ended December 31
		2018				2019				2020
Research and development expenses		$	2,708			$	1,028			$	431
General and administrative expenses		$	1,946			$	1,524			$	786
		$	4,654			$	2,552			$	1,217

Employees [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of Assumptions Used to Estimate Fair Value

The fair value of options granted to employees and directors in 2018 and 2019 were $878 and $485 respectively. The underlying data used for computing the fair value of the options are as follows:

	2018		2019
Value of one ordinary share	$6.24-$10.40		$6.08-$8.59
Dividend yield	0%		0%
Expected volatility	70.43 %-73.35%		74.87%-77.83 %
Risk-free interest rate	2.67%-2.83%		1.82%-2.75%
Expected term	5.50-7 years		6.11 years

Schedule of Stock Option Activity

The following table summarizes the number of options granted to employees under the Plan for the years ended December 31, 2019 and 2020, and related information:

		Year ended December 31
		2019												2020
		Number of options				Weighted average exercise price				Weighted average remaining contractual life				Number of options				Weighted average exercise price				Weighted average remaining contractual life
Options outstanding at the beginning of the year			938,090			$	4.47				7.89				1,031,591			$	4.74				7.25
Granted			95,300			$	6.24				9.17				-				-				-
Exercised			-				-				-				(28,447	)		$	5.27				-
Expired			(563	)		$	5.57				-				-				-				-
Forfeited			(1,238	)		$	5.57				-				(2,250	)		$	7.77				-
Options outstanding at the end of the year			1,031,591			$	4.74				7.25				1,000,894			$	4.63				6.05
Options exercisable at the end of the year			683,979			$	3.60				6.56				900,687			$	4.08				5.67

Non Employees Member [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of Assumptions Used to Estimate Fair Value

The fair value of options granted to non-employees in 2018 was $648. The underlying data used for computing the fair value of the options are as follows:

		2018
Value of one ordinary share		$ 10.40
Dividend yield		0%
Expected volatility		79.07%
Risk-free interest rate		2.86%
Expected term		10 years

Schedule of Stock Option Activity

The following table summarizes the number of options granted to non-employees under the Plan for the year ended December 31, 2019 and 2020, and related information:

		Year ended December 31
		2019												2020
		Number of options				Weighted average exercise price				Weighted average remaining contractual life				Number of options				Weighted average exercise price				Weighted average remaining contractual life
Options outstanding at the beginning of the year			198,575			$	7.48				8.81				198,575			$	7.48				7.84
Granted			-				-				-				-				-				-
Options outstanding at the end of the year			198,575			$	7.48				7.84				198,575			$	7.70				6.84
Options exercisable at the end of the year			96,588			$	6.97				7.78				137,771				7.34				6.8

X

- Definition

Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

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