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STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 30, 2024

Share-Based Payment Arrangement [Abstract]

SCHEDULE OF STOCK OPTION GRANTED

During the nine months ended September 30, 2024 and 2023, the Company granted 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

		Nine months ended September 30,
		2024				2023
Stock options granted			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 nine months ended September 30, 2024 and 2023:

 SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS USED FOR STOCK OPTIONS GRANTED

		Nine months ended September 30,
		2024				2023
Weighted average risk-free rate			4.45	%			3.82	%
Weighted average volatility			97.91	%			95.15	%
Dividend yield			0.00	%			0	%
Expected term			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 nine months ended September 30, 2024 and 2023 were as follows:

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

		Nine months ended September 30,
		2024				2023
Weighted average grant date fair value		$	1.44			$	2.99

SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE

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

 SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE

		Three months ended September 30,								Nine months ended September 30,
		2024				2023				2024				2023
Research and development		$	13			$	57			$	74			$	177
General and administrative			392				117				1,036				900
Total		$	405			$	174			$	1,110			$	1,077

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

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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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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.

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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.

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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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