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Basic and Diluted Loss per Share
 12 Months Ended
Dec. 31, 2024
Basic and Diluted Loss Per Share [Abstract]  
BASIC AND DILUTED LOSS PER SHARE

NOTE 13 - BASIC AND DILUTED LOSS PER SHARE:

 

Basic net loss per share is computed using the weighted average number of shares of common stock and pre-funded warrants 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 the exercise of options and RSUs granted under employee stock compensation plans, and the exercise of warrants using the treasury stock method.

 

Diluted loss per share excludes 4,602,053 shares underlying outstanding warrants, 62,678 shares underlying outstanding options, and 36,254 shares underlying outstanding RSUs for twelve months ended December 31, 2024, because the effect of their inclusion in the computation would be antidilutive.

 

Diluted loss per share excludes 1,047,589 shares underlying outstanding warrants, 90,377 shares underlying outstanding options, and 72,945 shares underlying outstanding RSUs for twelve months ended December 31, 2023, because the effect of their inclusion in the computation would be antidilutive.

 

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,		 
   2024   2023 
Numerator:        
Net loss  $(4,374)  $(6,286)
Denominator:          
           
Common shares outstanding used in computing net loss per share attributable to common shareholders   4,660,955    2,195,006 
           
Pre-Funded warrants to purchase common shares   485,094    225,631 
Repurchase of common stock   
-
    (7,920)
Weighted average number of shares used in computing basic and diluted net loss per share attributable to common shareholders   5,146,049    2,412,717 
Net loss per share attributable to common shareholders – basic and diluted  $(0.85)  $(2.61)