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STOCK-BASED COMPENSATION (Tables)

6 Months Ended

Jun. 30, 2024

Share-Based Payment Arrangement [Abstract]

SCHEDULE OF STOCK OPTION GRANTED

During the three and six months ended June 30, 2024 and 2023, the Company granted stock options to purchase the number of shares of the Company’s common stock set forth in the table below (in thousands):

 SCHEDULE OF STOCK OPTION GRANTED

		2024				2023				2024				2023
		Three months ended June 30,								Six months ended June 30,
		2024				2023				2024				2023
Stock options granted			501				25				2,375				237

SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS USED FOR STOCK OPTIONS GRANTED

The following weighted-average assumptions were used for stock options granted during the three and six months ended June 30, 2024 and 2023:

 SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS USED FOR STOCK OPTIONS GRANTED

ixbrl		2024				2023				2024				2023
		Three months ended June 30,								Six months ended June 30,
		2024				2023				2024				2023
Weighted average risk-free rate			4.32	%			3.54	%			4.45	%			3.82	%
Weighted average volatility			91.77	%			96.09	%			97.91	%			95.15	%
Dividend yield			0.00	%			0	%			0	%			0	%
Expected term			5.68 years				6.08 years				5.85 years				5.44 years

SCHEDULE OF WEIGHTED AVERAGE GRANT-DATE FAIR VALUE OF STOCK OPTIONS

The per-share weighted average grant-date fair value of stock options granted during the three and six months ended June 30, 2024 and 2023 were as follows:

 SCHEDULE OF WEIGHTED AVERAGE GRANT-DATE FAIR VALUE OF STOCK OPTIONS

		2024				2023				2024				2023
		Three months ended June 30,								Six months ended June 30,
		2024				2023				2024				2023
Weighted average grant date fair value		$	1.42			$	1.64			$	1.44			$	2.99

SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE

For the three and six months ended June 30, 2024 and 2023, the Company recognized stock-based compensation expense as follows (in thousands):

 SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE

		2024				2023				2024				2023
		Three months ended June 30,								Six months ended June 30,
		2024				2023				2024				2023
Research and development		$	15			$	56			$	61			$	120
General and administrative			408				158				644				783
Total		$	423			$	214			$	705			$	903

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Tabular disclosure of share based payment arrangement option grants in period.

+ References

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- 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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

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- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 718
-SubTopic 10
-Subparagraph (f)(2)
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

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Tabular disclosure of the weighted-average grant-date fair value of equity options or other equity instruments granted during the year.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (d)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

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