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Basic and Diluted Loss per Share | 12 Months Ended
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Dec. 31, 2023
Basic and Diluted Loss Per Share [Abstract] |
BASIC AND DILUTED LOSS PER SHARE | NOTE 16 - BASIC AND DILUTED LOSS PER SHARE: (*) Basic net loss per share is computed using the weighted average number of common stock, Pre-Funded Warrants to purchase shares of Common Stock for an exercise price of $0.0001 which are exercisable immediately and fully vested RSUs outstanding during the period, net of treasury shares. In computing diluted loss per share, basic loss per share is adjusted to take into account the potential dilution that could occur upon: (i) the exercise of options and non-vested RSUs granted under employee stock compensation plans, and the exercise of warrants using the treasury stock method; and (ii) the conversion of the convertible redeemable preferred stock, and convertible loan using the “if-converted” method, by adding to net loss the change in the fair value of the convertible loan, net of tax benefits, and by adding the weighted average number of shares issuable upon assumed conversion of these instruments. For further details on the effects on the instruments described below, please see note 14 above. Options to purchase 87,764 and 96,459 shares of common stock at an average exercise price of $3.63 and $4.89 per share were outstanding as of December 31, 2023, and December 31, 2022, respectively, but were not included in the computation of diluted EPS because to do so would have had antidilutive effect on the basic loss per share. RSU’s to purchase 71,280 and 59,200 shares of common stock at an average grant date fair value of $10.35 and $16.20 per RSU were outstanding as of December 31,2023, and December 31, 2022, respectively, but were not included in the computation of diluted EPS because to do so would have had antidilutive effect on the basic loss per share. Warrants convertible into 2,462,759 and 36,792 of the Company’s common stock were outstanding as of December 31, 2023, and 2022 but were not included in the computation of diluted EPS because to do so would have had an antidilutive effect on the basic loss per share (See Note 14(d)). The table below shows the reconciliation of the number of shares in the computation of basic and diluted loss per share attributable to common shareholders:
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Numerator: |  |  |  |  |  |
Net loss |  | $ | (6,286 | ) |  | $ | (10,982 | )
Denominator: |  |  |  |  |  |  |  |
Common shares outstanding used in computing net loss per share attributable to common shareholders |  |  | 2,178,178 |  |  |  | 1,160,367 |
Pre-Funded warrants to purchase common shares |  |  | 225,631 |  |  |  | - |
Fully vested RSUs outstanding used in computing net loss per share attributable to common shareholders |  |  | 8,908 |  |  |  | 1,757 |
Weighted average number of shares used in computing basic and diluted net loss per share attributable to common shareholders |  |  | 2,412,717 |  |  |  | 1,162,124 |
Net loss per share attributable to common shareholders – basic and diluted |  | $ | (*)(2.61 | ) |  | $ | (*)(9.45 | )
* | Adjusted to reflect reverse stock split, see note 2(ff).

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