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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2018	Aug. 13, 2018
Document And Entity Information
Entity Registrant Name	Microbot Medical Inc.
Entity Central Index Key	0000883975
Document Type	10-Q
Document Period End Date	Jun. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		43,720,427
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2018

Interim Consolidated Balance Sheets - USD ($)
$ in Thousands

Jun. 30, 2018

Dec. 31, 2017

Current assets:

Cash and cash equivalents

$ 8,020

$ 10,787

Restricted cash

Other current assets

254

116

Total current assets

8,301

10,930

Fixed assets, net

291

Total assets

8,592

11,020

Current liabilities:

Trade payables

192

Accrued liabilities

388

450

Total current liabilities

580

528

Derivative warrant liability

Total liabilities

594

556

Temporary equity:

Common stock of $0.01 par value; issued and outstanding: 10,702,838 shares as of June 30, 2018 and December 31, 2017

500

Shareholders’ equity:

Preferred stock of $0.01 par value; Authorized: 1,000,000 shares as of June 30, 2018 and December 31, 2017; issued and outstanding: 1,001 and 4,001 shares as of June 30, 2018 and December 31, 2017, respectively

^[1]

Common stock of $0.01 par value; Authorized: 220,000,000 as of June 30, 2018 and December 31, 2017; issued and outstanding: 33,017,589 and 29,880,289 shares as of June 30, 2018, and December 31, 2017, respectively

437

406

Additional paid-in capital

31,047

30,182

Accumulated deficit

(23,986)

(20,624)

Total shareholders' equity

7,498

9,964

Total liabilities and shareholders' equity

$ 8,592

$ 11,020

[1]	Less than 1

Interim Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Temporary equity, par value	$ 0.01	$ 0.01
Temporary equity, shares issued	10,702,838	10,702,838
Temporary equity, shares outstanding	10,702,838	10,702,838
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	1,001	4,001
Preferred stock, shares outstanding	1,001	4,001
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	220,000,000	220,000,000
Common stock, shares issued	33,017,589	29,880,289
Common stock, shares outstanding	33,017,589	29,880,289

Interim Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Income Statement [Abstract]
Research and development expenses, net	$ 747	$ 377	$ 1,130	$ 561
General and administrative expenses	1,145	885	2,277	1,934
Operating loss	(1,892)	(1,262)	(3,407)	(2,495)
Financing income (expenses), net	(1)	(2,246)	45	(2,320)
Net loss	$ (1,893)	$ (3,508)	$ (3,362)	$ (4,815)
Net loss per share, basic and diluted	$ (0.04)	$ (0.09)	$ (0.08)	$ (0.13)
Weighted-average number of common shares outstanding, basic and diluted	42,831,416	29,108,410	42,146,315	28,165,518

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Interim Consolidated Statements of Shareholder's Equity - USD ($)
$ in Thousands

Preferred A Shares [Member]

Common Stock [Member]

Additional Paid-in Capital [Member]

Accumulated Deficit [Member]

Total

Temporary Equity [Member]

Balance at Dec. 31, 2016

^[1]

$ 266

$ 14,465

$ (13,035)

$ 1,696

$ 500

Balance, shares at Dec. 31, 2016

9,736

26,550,974

^[2]

Issuance of common stock

$ 45

12,657

12,702

Issuance of common stock, shares

4,450,000

Share based compensation

$ 1

478

479

Share based compensation, shares

120,000

Exercise of options

$ 4

(4)

Exercise of options, shares

471,794

Cashless exercise of warrants

^[1]

Cashless exercise of warrants, shares

359

Extinguishment of convertible notes and issuance of preferred A shares

^[1]

2,676

Extinguishment of convertible notes and issuance of preferred A shares, shares

3,255

Conversion of preferred A shares to common stock

^[1]

$ 90

(90)

Conversion of preferred A shares to common stock, shares

(8,990)

8,990,000

Net loss

(7,589)

Balance at Dec. 31, 2017

^[1]

$ 406

30,182

(20,624)

$ 9,964

500

Balance, shares at Dec. 31, 2017

4,001

40,583,127

^[2]

Issuance of common stock, shares

Share based compensation

822

$ 822

Share based compensation, shares

Shares issued as consideration-vendor

$ 1

Shares issued as consideration-vendor, shares

100,000

Exercise of options

Exercise of options, shares

37,300

Conversion of preferred A shares to common stock

^[1]

$ 30

(30)

Conversion of preferred A shares to common stock, shares

(3,000)

3,000,000

Net loss

(3,362)

Balance at Jun. 30, 2018

^[1]

$ 437

$ 31,047

$ (23,986)

$ 7,498

$ 500

Balance, shares at Jun. 30, 2018

1,001

43,720,427

^[2]

[1]	Less than 1
[2]	Includes 10,702,838 common stock classified as temporary equity.

Interim Consolidated Statements of Shareholder's Equity (Parenthetical) - shares	Jun. 30, 2018	Dec. 31, 2017
Statement of Stockholders' Equity [Abstract]
Temporary equity	10,702,838	10,702,838

Interim Consolidated Statements of Cash Flows - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

12 Months Ended

Jun. 30, 2018

Jun. 30, 2017

Jun. 30, 2018

Jun. 30, 2017

Dec. 31, 2017

OPERATING ACTIVITIES

Net loss

$ (1,893)

$ (3,508)

$ (3,362)

$ (4,815)

$ (7,589)

Adjustments to reconcile net loss to net cash used in operating activities:

Depreciation

Interest and revaluation of convertible notes, net

237

Financing loss on debt extinguishment

2,364

Changes in fair value of derivative warrant liability

(1)

(187)

(14)

(275)

Shares issued as consideration-vendor

Share-based compensation expense

406

154

822

154

Changes in assets and liabilities:

Other receivables

(60)

(165)

(138)

(268)

Other payables and accrued liabilities

112

(161)

396

Net cash used in operating activities

(1,349)

(1,431)

(2,543)

(2,198)

INVESTMENT ACTIVITIES

Increase in restricted cash

(27)

Purchase of property and equipment

(91)

(6)

(224)

(28)

Net cash used in investing activities

(91)

(33)

(224)

(55)

FINANCING ACTIVITIES

Outflow (inflow) in connection with current assets and liabilities acquired in reverse recapitalization, net

126

(82)

Issuance of common stock, net of issuance costs

9,414

12,704

Net cash provided by financing activities

9,540

12,622

Net increase (decrease) in cash and cash equivalents and restricted cash

(1,440)

8,076

(2,767)

10,369

Cash and cash equivalents and restricted cash at the beginning of the period

9,487

5,002

10,814

2,709

Cash and cash equivalents and restricted cash at the end of the period

8,047

13,078

8,047

13,078

$ 10,814

Non-cash financing transactions:

Cashless exercise of warrants

^[1]

Conversion of preferred A shares into common shares

$ 15

$ 2,083

$ 30

$ 2,083

[1]	Less than 1

General

6 Months Ended

Jun. 30, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

General

NOTE 1 - GENERAL

Description of Business

Microbot Medical Inc. (the “Company”) is a pre-clinical medical device company specializing in the research, design and development of next generation micro-robotics assisted medical technologies targeting the minimally invasive surgery space. The Company is primarily focused on leveraging its micro-robotic technologies with the goal of improving surgical outcomes for patients.

It was incorporated on August 2, 1988 in the State of Delaware under the name Cellular Transplants, Inc. The original Certificate of Incorporation was restated on February 14, 1992 to change the name of the Company to Cyto Therapeutics, Inc. On May 24, 2000, the Certificate of Incorporation as restated was further amended to change the name of the Company to StemCells, Inc.

On November 28, 2016, the Company consummated a transaction pursuant to an Agreement and Plan of Merger, dated August 15, 2016, with Microbot Medical Ltd., a private medical device company organized under the laws of the State of Israel (“Microbot Israel”), and C&RD Israel Ltd. (“Merger Sub”), an Israeli corporation and wholly-owned subsidiary of the Company, whereby Merger Sub merged with and into Microbot Israel and Microbot Israel surviving as a wholly-owned subsidiary of the Company (the “Merger”). Pursuant to the terms of the Merger, at the effective time of the Merger, each outstanding ordinary share of Microbot Israel capital stock was converted into the right to receive approximately 2.9 shares of the Company’s common stock, par value $0.01 per share, after giving effect to a one for nine reverse stock split (the “Reverse Stock Split”), for an aggregate of 26,550,974 shares of Company’s common Stock issued to the former Microbot Israel shareholders. In addition, all outstanding options to purchase the ordinary shares of Microbot Israel were assumed by the Company and converted into options to purchase an aggregate of 2,614,916 shares of the Company’s common stock. Additionally, the Company issued an aggregate of 7,802,639 restricted shares of its common stock or rights to receive the Company’s common stock, to certain advisers. On the same day and in connection with the Merger, the Company changed its name from StemCells, Inc. to Microbot Medical Inc. On November 29, 2016, the Company’s common stock began trading on the Nasdaq Capital Market under the symbol “MBOT”.

As a result of the Merger, Microbot Israel became a wholly owned subsidiary of the Company. The transaction between the Company and Microbot Israel was accounted for as a reverse recapitalization. As the shareholders of Microbot Israel received the largest ownership interest in the Company, Microbot Israel was determined to be the “accounting acquirer” in the reverse recapitalization. As a result, the historical financial statements of the Company were replaced with the historical financial statements of Microbot Israel. Unless indicated otherwise, pre-acquisition share, options and warrants data included in these financial statements is retroactively adjusted to reflect the Reverse Stock Split and the Merger.

Prior to the Merger, the Company was a biopharmaceutical company that conducted research, development, and commercialization of stem cell therapeutics and related technologies. The sale of substantially all material assets relating to the stem cell business were completed on November 29, 2016.

The Company and its subsidiaries are collectively referred to as the “Company”. “StemCells” or “StemCells, Inc.” refers to the Company prior to the Merger.

Risk Factors

To date, the Company has not generated revenues from its operations. As of June 30, 2018, the Company had cash and cash equivalent balance of approximately $8,020, which management believes is sufficient to fund its operations for more than 12 months from the date of issuance of these financial statements and sufficient to fund its operations necessary to continue development activities of its current proposed products. Due to continuing research and development activities, the Company expects to continue to incur net losses into the foreseeable future. The Company plans to continue to fund its current operations as well as other development activities relating to additional product candidates, through future issuances of either debt and/or equity securities and possibly additional grants from the Israeli Innovation Authority and others. The Company’s ability to raise additional capital in the equity and debt markets is dependent on a number of factors, including, but not limited to, the market demand for the Company’s stock, which itself is subject to a number of development and business risks and uncertainties, as well as the uncertainty that the Company would be able to raise such additional capital at a price or on terms that are favorable to the Company.

Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions pertaining to transactions and matters whose ultimate effect on the financial statements cannot precisely be determined at the time of financial statements preparation. Although these estimates are based on management’s best judgment, actual results may differ from these estimates.

Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2018

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

NOTE 1 - GENERAL

Description of Business

The Company and its subsidiaries are collectively referred to as the “Company”. “StemCells” or “StemCells, Inc.” refers to the Company prior to the Merger.

Risk Factors

Use of Estimates

Convertible Loan from Shareholders

6 Months Ended

Jun. 30, 2018

Debt Disclosure [Abstract]

Convertible Loan from Shareholders

NOTE 3 - CONVERTIBLE LOAN FROM SHAREHOLDERS

Secured Note to Alpha Capital Anstalt

On August 15, 2016, concurrent with the execution of the Agreement and Plan of Merger (see Note 1A), StemCells Inc. issued a 6.0% secured note (the “Note”) to Alpha Capital Anstalt (“Alpha Capital”), in the principal amount of $2,000, for value received, payable upon the earlier of (i) 30 days following the consummation of the Merger and (ii) December 31, 2016. Proceeds from the Note were used for the payment of costs and expenses in connection with the Merger and operational expenses leading to such closing.

The Note bore interest at 6% per annum, payable monthly in arrears on the first of the month, beginning on January 1, 2017 until the principal amount is paid in full. In addition, the Note was secured by a first priority security interest in all of the Company’s intellectual property and certain other general assets pursuant to a Security Agreement

Securities Exchange Agreement with Alpha Capital

As of the effective time of the Merger, the Company entered into a Securities Exchange Agreement (the “Exchange Agreement”) with Alpha Capital, providing for the issuance to Alpha Capital of a convertible promissory note by the Company (the “Convertible Note”) in a principal amount of $2,029, which is equal to the principal and accrued interest under the Note, in exchange for (a) the full satisfaction, termination and cancellation of the Note and (b) the release and termination of the Security Agreement and the first priority security interest granted thereunder.

The Convertible Note was convertible into the Company’s Common Stock any time after November 28, 2017 and until the maturity date of November 28, 2019, based on a conversion price per share of $0.64, subject to adjustments as provided in the Exchange Agreement.

Derivative Warrant Liabilities

6 Months Ended

Jun. 30, 2018

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Warrant Liabilities

NOTE 4 - DERIVATIVE WARRANT LIABILITIES

The remaining outstanding warrants and terms as of June 30, 2018 and December 31, 2017 is as follows:

Issuance date	Outstanding as of December 31, 2017		Outstanding as of June 30, 2018		Exercise Price		Exercisable as of June 30, 2018		Exercisable Through

Series A (2013)		57,814		57,814	$	194.40		57,814	October 2018
Series A (2013)		2,718		2,718	$	183.60		2,718	April 2023
Series A (2015)		10,139		10,139	$	91.80		10,139	April 2020
Series A (2016) (a)		9,279		-	$	-		-	March 2018
Series B (2016) (a)		41,116		41,116	$	2.70		41,116	March 2022

These warrants contain a full ratchet anti-dilution price protection so that, in most situations upon the issuance of any common stock or securities convertible into common stock at a price below the then-existing exercise price of the outstanding warrants, the warrant exercise price will be reset to the lower common stock sales price. As such anti-dilution price protection does not meet the specific conditions for equity classification, the Company is required to classify the fair value of these warrants as a liability, with changes in fair value to be recorded as income (loss) due to change in fair value of warrant liability. The estimated fair value of our warrant liability at June 30, 2018 and December 31, 2017, was approximately $14 and $28, respectively.

As quoted prices in active markets for identical or similar warrants are not available, the Company uses directly observable inputs in the valuation of its derivative warrant liabilities (level 3 measurement).

The Company uses the Black-Scholes valuation model to estimate fair value of these warrants. In using this model, the Company makes certain assumptions about risk-free interest rates, dividend yields, volatility, expected term of the warrants and other assumptions. Risk-free interest rates are derived from the yield on U.S. Treasury debt securities. Dividend yields are based on our historical dividend payments, which have been zero to date. Volatility is estimated from the historical volatility of our common stock as traded on NASDAQ. The expected term of the warrants is based on the time to expiration of the warrants from the date of measurement.

In March 2017, an institutional holder executed a cashless exercise of 768 warrants and 359 shares of Common Stock were issued in connection therewith.

The following table summarizes the observable inputs used in the valuation of the derivative warrant liabilities as of June 30, 2018 and December 31, 2017:

	Series A (2011)		Series A (2013)		Series A (2013)		Series A (2015)		Series A (2016)			Series B (2016)			Total
Balances at December 31, 2017	$	-	$	-	$	-	$	-	$	(*	)	$	28		$	28
Exercised		-		-		-		-		-			-			-
expiration		-		-		-		-		(*	)		-			(*	)
Changes in fair value		-		-		-		-		-			(14	)		(14	)
Balances at June 30, 2018	$	-	$	-	$	-	$	-	$	-		$	14		$	14

(*) Less than 1

The following table summarizes the observable inputs used in the valuation of the derivative warrant liabilities as of June 30, 2018 and December 31, 2017:

	As of June 30, 2018					As of December 31, 2017
	Series A (2016)		Series B (2016)			Series A (2016)			Series B (2016)
Share price		—	$	0.74		$	1.02		$	1.02
Exercise price		—	$	2.70		$	2.70		$	2.70
Expected volatility		—		102.8	%		60	%		119	%
Risk-free interest		—		2.39	%		1.24	%		1.89	%
Dividend yield		—		—			—			—
Expected life of up to (years)		—		3.75			0.25			4.25

Activity in such liabilities measured on a recurring basis is as follows:

	Derivative Warrant Liabilities
As of December 31, 2017	$	28
Revaluation of warrants		(14	)
As of June 30, 2018	$	14

	Derivative Warrant Liabilities
As of December 31, 2016	$	313
Revaluation of warrants		(285	)
Exercise warrants		(*	)
As of December 31, 2017	$	28

(*) Less than 1

In accordance with ASC-820-10-50-2(g), the Company has performed a sensitivity analysis of the derivative warrant liabilities of the Company which are classified as level 3 financial instruments. The Company recalculated the value of warrants by applying a +/- 5% changes to the input variables in the Black-Scholes model that vary overtime, namely, the volatility and the risk-free rate. A 5.0% decrease or increase in volatility would not have materially changed the value of the warrants. A 5.0% decrease or increase in the risk-free rate would not have materially changed the value of the warrants; the value of the warrants is not strongly correlated with small changes in interest rates.

Commitments and Contingencies

6 Months Ended

Jun. 30, 2018

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

NOTE 5 - COMMITMENTS AND CONTINGENCIES

Microbot Israel obtained from the Israeli Innovation Authority (“IIA”) grants for participation in research and development for the years 2013 through June 30, 2018 in the total amount of approximately $1,310 and, in return, Microbot Israel is obligated to pay royalties amounting to 3% of its future sales up to the amount of the grant. The grant is linked to the exchange rate of the dollar to the New Israeli Shekel and bears interest of Libor per annum.

The repayment of the grants is contingent upon the successful completion of the Company’s research and development programs and generating sales. The Company has no obligation to repay these grants, if the project fails, is unsuccessful or aborted or if no sales are generated. The financial risk is assumed completely by the Government of Israel. The grants are received from the Government on a project-by-project basis.

Microbot Israel signed an agreement with the Technion Research and Development Foundation (“TRDF”) in June 2012 by which TRDF transferred to Microbot Israel a global, exclusive, royalty-bearing license. As partial consideration for the license, Microbot Israel shall pay TRDF royalties on net sales (between 1.5%-3%) and on sublicense income as detailed in the agreement.

Lease Agreements

In December 2016, the Company entered into car lease agreements, which will end on December 31, 2019. According to the lease agreement, the monthly car lease payment is approximately $2.5.

In May 2017, the Company entered into an office lease agreement effective from February 1, 2018, with a term ending on December 31, 2020. According to the lease agreement, the monthly office lease payment is approximately $14.

In January 2018, the Company entered into an office lease agreement, with a term ending on December 31, 2021. According to the lease agreement, the monthly office lease payment is approximately $4.

Compensation Liability

The Company incurred compensation commitments of approximately $400 to a former executive that management estimates as remote that this amount will ever be paid out and therefore is not reflected in these consolidated financial statements.

Contract Research Agreement

On January 27, 2017, the Company entered into a Contract Research Agreement (the “Research Agreement”) with The Washington University (“Washington U.”), pursuant to which the parties are collaborating to determine the effectiveness of the Company’s self-cleaning shunt.

The study in Washington U. includes several phases. The first phase (initial research) was completed. The parties are in the final stage of planning the next phase, including the related various costs. Pursuant to the Research Agreement, all rights, title and interest in the data, information and results obtained or arrived at by Washington U. in the performance of its services under the Research Agreement, as well as any patentable inventions obtained or arrived at in the performance of such services, will be jointly owned by the Company and Washington U., and each will have full right to practice and grant licenses in joint inventions. Additionally, Washington U. granted to the Company: (a) a non-exclusive, worldwide, royalty-free, fully paid-up, perpetual and irrevocable license to use and practice patentable inventions (other than joint inventions and improvements to Washington U.’s animal models) obtained or arrived at by Washington U. in the provision of its services under the Research Agreement (“University Inventions”) with respect to the self-cleaning shunt; and (b) an exclusive option to obtain an exclusive worldwide license in University Inventions, on terms to be negotiated between the parties.

Litigation

The Company is named as the defendant in a lawsuit, captioned Sabby Healthcare Master Fund Ltd. and Sabby Volatility Warrant Master Fund Ltd., Plaintiffs, against Microbot Medical Inc., Defendant, pending in the Supreme Court of the State of New York, County of New York. The complaint alleges, among other things, that the Company breached multiple representations and warranties contained in the Securities Purchase Agreement (the “SPA”) related to the June 8, 2017 equity financing of the Company (the “Financing”), of which the Plaintiffs participated. The complaint seeks rescission of the SPA and return of the Plaintiffs’ $3,375 purchase price with respect to the Financing, and damages in an amount to be determined at trial but alleged to exceed $1 million. On August 3, 2018, both Plaintiffs and Defendant filed motions for summary judgment.

Due to the early stage in the ligation process, management is unable to assess the likelihood of the claim and the amount of potential damages, if any, to be awarded. Management believes that the claims made against it are without merit and intends to vigorously defend itself against these claims.

Tolling and Standstill Agreement

On April 4, 2018, the Company entered into a Tolling and Standstill Agreement (the “Tolling Agreement”) with Empery Asset Master, Ltd., Empery Tax Efficient LP, Empery Tax Efficient II LP, and Hudson Bay Master Fund, Ltd., the other investors in the Financing (the “Other Investors”). Pursuant to the Tolling Agreement, among other things, (a) the Other Investors agree not to bring any claims against the Company arising out of the Matter, (b) the parties agree that if the Company reaches an agreement to settle the claims asserted by the Sabby Funds in the above suit, the Company will provide the same settlement terms on a pro rata basis to the Other Investors, and the Other Investors will either accept same or waive all of their claims and (c) the parties froze in time the rights and privileges of each party as of the effective date of the Tolling Agreement, until (i) an agreement to settle the suit is executed; (ii) a judgment in the suit is obtained; or (iii) the suit is otherwise dismissed with prejudice.

Agreement with CardioSert Ltd.

On January 4, 2018, Microbot Israel entered into an agreement with CardioSert Ltd. (“CardioSert”) to acquire certain patent-protected technology owned by CardioSert (the “Technology”).

Pursuant to the Agreement, Microbot Israel made an initial payment of $50 to CardioSert and has 90-days to elect to complete the acquisition. At the end of the 90-day period, at Microbot Israel’s sole option, CardioSert shall assign and transfer the Technology to Microbot Israel and Microbot Israel shall pay to CardioSert additional amounts and securities as determined in the agreement.

On April 10, 2018, Microbot delivered an Exercise Notice to CardioSert Ltd., notifying it that Microbot elected to exercise the option to acquire the Technology owned by CardioSert and therefore made an additional cash payment of $250 and 100,000 common shares estimated of $74. (see note 6).

The agreement may be terminated by Microbot Israel at any time for convenience upon 90-days’ notice. The agreement may be terminated by CardioSert in case the first commercial sale does not occur by the third anniversary of the date of signing of the agreement except if Microbot Israel has invested more than $2,000 in certain development stages, or the first commercial sale does not occur within 50 months. In each of the above termination events, or in case of breach by Microbot Israel, CardioSert shall have the right to buy back the Technology from Microbot Israel for $1.00, upon 60 days prior written notice, but only 1 year after such termination. Additionally, the agreement may be terminated by either party upon breach of the other (subject to cure).

CardioSert agreed to assist Microbot Israel in the development of the Technology for a minimum of one year, for a monthly consultation fee of NIS 40,000 covering up to 60 consulting hours per month.

Agreement with Simon Sharon

Effective as of April 1, 2018, the Company hired Simon Sharon as the Company’s Chief Technology Officer. Pursuant to the terms thereof, among other things, Mr. Sharon is entitled to options to purchase 150,000 shares of the Company’s common stock, subject and pursuant to the Company’s 2017 Equity Incentive Plan. Such options have not been issued as of June 30, 2018.

Share Capital

6 Months Ended

Jun. 30, 2018

Equity [Abstract]

Share Capital

NOTE 6 - SHARE CAPITAL

Each share of the Series A Convertible Preferred Stock, par value $0.01 per share, issued by the Company in December 2016 and in May 2017 (the “Series A Convertible Preferred Stock”), is convertible, at the option of the holder, into 1,000 shares of Common Stock, and confer upon the holder dividend rights on an as converted basis.

Exercise of Warrants

On March 2017, an institutional holder exercised, in a cashless transaction, 768 warrants and 359 shares of Common Stock were issued in connection therewith.

Share Capital Developments

The authorized capital stock consists of 221,000,000 shares of capital stock, which consists of 220,000,000 shares of Common Stock and 1,000,000 shares of undesignated preferred stock, par value $0.01 (the “Preferred Stock”). As of June 30, 2018, the Company had 42,120,127 shares of Common Stock issued and outstanding, and 2,464 shares of Series A Convertible Preferred Stock issued and outstanding.

On December 27, 2016, the Company exchanged 9,735,925 shares or rights to acquire shares of its Common Stock, for 9,736 shares of a newly designated class of Series A Convertible Preferred Stock.

On January 5, 2017, the Company entered into a definitive securities purchase agreement with an institutional investor (the “Purchaser”) for the purchase and sale of an aggregate of 700,000 shares of Common Stock in a registered direct offering for $5.00 per share or gross proceeds of $3,500. The Company paid the placement agent a fee of $210 plus reimbursement of out-of-pocket expenses, as well as other offering-related expenses.

On June 5, 2017, the Company entered into a Securities Purchase Agreement with certain institutional investors (the “Investors”) providing for the issuance and sale by the Company to the Investors of an aggregate of 3,750,000 shares of Common Stock, at a purchase price per share of $2.70. The gross proceeds to the Company was $10,125 before deducting placement agent fees and offering expenses of $922.

Employee Stock Option Grant

In September 2014, Microbot Israel’s board of directors approved a grant of 403,592 stock options (1,167,693 stock options as retroactively adjusted to reflect the Merger) to its CEO, through MEDX Venture Group LLC. Each option was exercisable into an ordinary share, at an exercise price of $0.8 ($0.28 as retroactively adjusted to reflect the Merger). The stock options were fully vested at the date of grant.

On May 2, 2016, Microbot Israel’s board of directors approved a grant of 500,000 stock options (1,447,223 as retroactively adjusted to reflect the Merger) to certain of its employees and directors. Each stock option was exercisable into an ordinary share, NIS 0.001 par value, of Microbot Israel, at an exercise price equal to the ordinary share’s par value. The stock options were fully vested at the date of grant. As a result, the Company recognized compensation expenses in the amount of $675 included in general and administrative expenses. As the exercise price of the stock options is nominal, Microbot Israel estimated the fair value of the options as equal to the Company’s share price of $1.35 ($0.47 as retroactively adjusted to reflect the Merger) at the date of grant.

On September 12, 2017, the Company adopted the 2017 Equity Incentive Plan (the “Plan”), which Plan authorizes, among other things, the grant of options to purchase shares of Common Stock to directors, officers and employees of the Company and to other individuals.

On September 14, 2017, the board of directors approved a grant of stock options to purchase an aggregate of up to 1,812,712 shares of Common Stock to Mr. Harel Gadot, the Company’s Chairman of the Board, President and CEO, at an exercise price per share of $1.05. The stock options vest over a period of 3-5 years as outlined in the option agreements. As a result, the Company recognized compensation expenses in the amount of $339 and $0 included in general and administrative expenses for the period ended June 30, 2018 and 2017, respectively.

On September 14, 2017, the board of directors approved a grant of stock options to purchase an aggregate of up to 1,087,627 shares of Common Stock to Mr. Hezi Himelfarb, the company’s General Manager, COO and a member of the Board, at an exercise price per share of $1.29. The grant was subject to the Israeli Tax Authority’s approval of the plan which occurred on October 14, 2017. In accordance with the option agreement, the options vest for period of 3 years starting from the grand date. As a result, the Company recognized compensation expenses in the amount of $231 and $0 included in general and administrative expenses for the period ended June 30, 2018 and 2017 respectively.

On December 6, 2017, the board of directors approved a grant of 190,475 stock options to purchase an aggregate of up to 190,475 shares of Common Stock to certain of its directors, at an exercise price per share of $1.05. The stock options vest over a period of 3 years as outlined in the option agreements. As a result, the Company recognized compensation expenses in the amount of $41 and $0 included in general and administrative expenses for the period ended June 30, 2018 and 2017 respectively.

On December 28, 2017, the board of directors approved a grant of 990,543 stock options to purchase an aggregate of up to 990,543 shares of Common Stock to certain of its employees, at an exercise price per share of $1.02. The stock options vest over a period of 3 years as outlined in the option agreements. As a result, the Company recognized compensation expenses in the amount of $211 and $0 included in general and administrative expenses and research and development expenses for the period ended June 30, 2018 and 2017 respectively.

In November 2017, certain employees and consultant exercised 471,794 options to purchase 471,794 shares of common stock at an exercise price of $0.001 per share.

In February 2018, an employee exercised options to purchase 37,300 shares of common stock at an exercise price of $0.001 per share.

A summary of the Company’s option activity related to options to employees and directors, and related information is as follows:

	For the six months ended June 30, 2018
	Number of stock options		Weighted average exercise price		Aggregate intrinsic value

Outstanding at beginning of period		6,224,479	$	0.78	$	1,859
Granted		-		-		-
Exercised		(37,300)		-		-
Cancelled		-		-		-
Outstanding at end of period		6,187,179	$	0.78	$	1,231
Vested and expected-to-vest at end of period		3,075,354	$	0.46	$	1,221

	For the year ended December 31, 2017
	Number of stock options			Weighted average exercise price		Aggregate intrinsic value

Outstanding at beginning of period		2,614,916		$	0.13	$	3,739
Granted		4,081,357			1.1		-
Exercised		(471,794	)		-		-
Cancelled		-			-		-
Outstanding at end of period		6,224,479		$	0.78	$	1,859
Vested and expected-to-vest at end of period		2,143,122		$	0.13	$	1,375

The aggregate intrinsic value in the table above represents the total intrinsic value (the difference between the fair market value of the Common Stock and the exercise price, multiplied by the number of in-the-money stock options on those dates that would have been received by the stock option holders had all stock option holders exercised their stock options on those dates.) as of June 30, 2018 and December 31, 2017 respectively.

The stock options outstanding as of June 30, 2018 and December 31, 2017, separated by exercise prices, are as follows:

Exercise price $			Stock options outstanding as of June 30, 2018		Stock options outstanding as of December 31, 2017		Weighted average remaining contractual life – years as of June 30, 2018		Weighted average remaining contractual life – years as of December 31, 2017		Stock options exercisable as of June 30, 2018		Stock options exercisable as of December 31, 2017

	0.28			1,167,693		1,167,693		7.50		8.0		1,167,693		1,167,693
	1.05			2,003,187		2,003,187		9.25		9.75		481,990		-
	1.29			1,087,627		1,087,627		9.25		9.75		271,907		-
	1.02			990,543		990,543		9.50		10		215,636		-
	(*	)		938,129		975,429		8.25		8.75		938,129		975,429
				6,187,179		6,224,479		8.80		9.3		3,075,354		2,143,122

(*)

Less than 0.01

Compensation expense recorded by the Company in respect of its stock-based employee compensation awards in accordance with ASC 718-10 for the six-months ended June 31, 2018 and the year ended December 31, 2017 was $822 and $254, respectively.

The fair value of the stock options is estimated at the date of grant using Black-Scholes options pricing model with the following weighted-average assumptions:

	Six months ended June 30, 2018			Year ended December 31, 2017

Expected volatility		109	%		122.5	%
Risk-free interest		2.39	%		1.64	%
Dividend yield		0	%		0	%
Expected life of up to (years)		2.75			6.25

Shares issued to service provider

In connection with the Merger, the Company issued an aggregate of 7,802,639 restricted shares of its Common Stock to certain advisors. The fair value of the award of approximately $10,000 was estimated based on the share price of the Common Stock of $1.28 as of the date of grant. The portion of the expense in excess of the cash and other current assets acquired in the Merger, in the amount of $7,300 was included in general and administrative expenses in the Statements of Comprehensive Loss.

During 2017, the Company issued an aggregate of 120,000 nonrefundable shares of Common Stock to a consultant as part of investor relations services. The Company recorded expenses of approximately $225 with respect to the issuance of these shares included in general and administrative expenses.

On May 24, 2018, the Company issued an aggregate of 100,000 nonrefundable shares of Common Stock to CardioSert as part of certain patent acquisition. The Company recorded expenses of approximately $74 with respect to the issuance of these shares included in research and development expenses.

Securities Exchange Agreement with Alpha Capital

On December 16, 2016, the Company entered into a Securities Exchange Agreement with Alpha Capital, pursuant to which Alpha Capital exchanged 9,736,000 shares of common stock or rights to acquire shares of the common stock held by it, for 9,736 shares of a newly designated class of Series A Convertible Preferred Stock, par value $0.01 per share (the “Preferred Stock”). The common stock and common stock underlying the rights to acquire common stock include all of the shares of common stock issued or issuable to Alpha Capital pursuant to the Merger. The 9,735,925 shares of common stock and the rights to acquire common stock were cancelled and the Company’s issued and outstanding shares of Common Stock were reduced to 26,518,315.

On May 9, 2017, the Company entered into a Securities Exchange Agreement with Alpha Capital pursuant to which the Company agreed to issue 3,254 shares of the Series A Convertible Preferred Stock, in exchange for the full satisfaction, termination and cancellation of the outstanding 6% convertible promissory note of the Company in the principal amount of approximately $2,029 issued on November 28, 2016 and held by Alpha Capital. The Series A Convertible Preferred Stock is the same series of securities as the Company’s existing Series A Convertible Preferred Stock issued in December 2016. As a result of the extinguishment of the convertible note and issuance of the preferred shares, the Company recorded a financial loss in the amount of $2,360.

During the year ended December 31, 2017, the holder of the Series A Convertible Preferred Stock converted 8,990 shares of the Series A Convertible Preferred Stock for 8,990,000 shares of Common Stock, pursuant to the terms of conversion of the Series A Convertible Preferred Stock.

For the six-months ended June 30, 2018, the holder of the Series A Convertible Preferred Stock converted 3,000 shares of the Series A Convertible Preferred Stock for 3,000,000 shares of Common Stock, pursuant to the terms of conversion of the Series A Convertible Preferred Stock.

Repurchase of Shares

The Company intends to enter into a definitive agreement with up to three Israeli shareholders, one of which is a director of the Company, that were former shareholders of Microbot Israel, pursuant to which the Company would repurchase, at a discount on the fair value of the share at the date of repurchase, up to $500 of Common Stock held by them, in the aggregate, if and to the extent such shareholders are unable to sell enough of their shares to cover certain of their Israeli tax liabilities resulting from the Merger. Such repurchase(s), if any, would occur only after the two-year anniversary of the Merger. The transaction is subject to negotiating final terms and entering into definitive agreements with such shareholders.

The Company evaluated whether an embedded derivative that requires bifurcation exists within such shares that may be subject to repurchase. The Company concluded the fair value of such derivative instrument would be nominal and, in any case, would represent an asset to the Company as (a) the settlement requires acquiring the shares at a discount on the fair market value of the share at the time of repurchase and in no circumstances the acquisition price will be higher than approximately one dollar per share (representing 25% discount on the fair market value of the share at the merger closing date) and (b) it is assumed that the selling shareholders would use such right as last resort as such repurchase at a discount on the fair market value of such shares results in a loss to be incurred by the selling shareholders.

In accordance with ASC 480-10-S99-3A (formerly EITF D-98), the Company classified the maximum amount it may be required to pay in the event the repurchase right is exercised ($500) as temporary equity.

Basic and Diluted Net Loss Per Share

6 Months Ended

Jun. 30, 2018

Earnings Per Share [Abstract]

Basic and Diluted Net Loss Per Share

NOTE 7 - BASIC AND DILUTED NET LOSS PER SHARE

The basic and diluted net loss per share and weighted average number of common shares used in the calculation of basic and diluted net loss per share are as follows (in thousands, except share and per share data):

	Three months ended June 30,						Six months ended June 30,
	2018			2017			2018			2017

Net loss attributable to shareholders of the Company	$	(1,893	)	$	(3,508	)	$	(3,362	)	$	(4,815	)

Net loss attributable to shareholders of preferred shares		(76	)		(938	)		(185	)		(1,279	)

Net loss used in the calculation of basic net loss per share	$	(1,817	)	$	(2,570	)	$	(3,177	)	$	(3,536	)

Net loss per share	$	(0.04	)	$	(0.09	)	$	(0.08	)	$	(0.13	)

Weighted average number of common shares		42,831,416			29,108,410			42,146,315			28,165,518

As the inclusion of common share equivalents in the calculation would be anti-dilutive for all periods presented, diluted net loss per share is the same as basic net loss per share.

Taxes on Income

6 Months Ended

Jun. 30, 2018

Income Tax Disclosure [Abstract]

Taxes on Income

NOTE 8 - TAXES ON INCOME

The Company is subject to income taxes under the Israeli and U.S. tax laws:

Corporate tax rates

The Company is subject to Israeli corporate tax rate of 23% from 2018.

The Company is subject to a Federal tax rate of 21% starting from 2018.

On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Tax Act”). The Tax Act makes broad and complex changes to the U.S. tax code, including, but not limited to, (1) reducing the U.S. federal corporate tax rate from 35 percent to 21 percent; (2) requiring companies to pay a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries; (3) generally eliminating U.S. federal income taxes on dividends from foreign subsidiaries; (4) requiring a current inclusion in U.S. federal taxable income of certain earnings of controlled foreign corporations; (5) eliminating the corporate alternative minimum tax (AMT) and changing how existing AMT credits can be realized; (6) creating the base erosion anti-abuse tax (BEAT), a new minimum tax; (7) creating a new limitation on deductible interest expense; and (8) changing rules related to uses and limitations of NOL carryforwards created in tax years beginning after December 31, 2017.

The SEC staff issued SAB 118, which provides guidance on accounting for the tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under ASC 740 is complete. To the extent that a company’s accounting for certain income tax effects of the Tax Act is incomplete but it is able to determine a reasonable estimate, it must record a provisional estimate in the financial statements. If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the basis of the provisions of the tax laws that were in effect immediately before the enactment of the Tax Act.

As of June 30, 2018, the Company’s assessment of the Tax Act is incomplete, and the Company has not yet been able to make reasonable estimates of the effects. Therefore, no provisional adjustments were recorded.

For the six and three-month periods ended June 30, 2018, the Company generated net operating losses in Israel of approximately $1,170 and $776, respectively, which may be carried forward and offset against taxable income in the future for an indefinite period.

For the six and three-month periods ended June 30, 2018, the Company generated net operating losses in the U.S. of approximately $1,416 and $694, respectively. Net operating losses in the United States are available through 2035. Utilization of U.S. net operating losses may be subject to substantial annual limitation due to the “change in ownership” provisions of the Internal Revenue Code of 1986 and similar state provisions. The annual limitation may result in the expiration of net operating losses before utilization.

The Company is still in its development stage and has not yet generated revenues, therefore, it is more likely than not that sufficient taxable income will not be available for the tax losses to be utilized in the future. Therefore, a valuation allowance was recorded to reduce the deferred tax assets to its recoverable amounts.

	As of June 30,
	2018			2017
Net operating loss carry-forward	$	491,965		$	485,830

Total deferred tax assets	$	103,313		$	111,740
Valuation allowance		(103,313	)		(111,740	)
Net deferred tax assets	$	-		$	-

Reconciliation of Income Taxes:

The following is a reconciliation of the taxes on income assuming that all income is taxed at the ordinary statutory corporate tax rate in Israel and the effective income tax rate:

	As of June 30,
	2018			2017
Net loss as reported in the statements of operations	$	3,362		$	4,815
Statutory tax rate		23	%		24	%
Income tax under statutory tax rate		773			1,156
Change in valuation allowance		(773	)		(1,156	)
Actual income tax	$	-		$	-

Summary of Significant Accounting Policies (Policies)	6 Months Ended
Summary of Significant Accounting Policies (Policies)	Jun. 30, 2018
Accounting Policies [Abstract]
Unaudited Interim Financial Statements	Unaudited Interim Financial Statements The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with U.S. GAAP for interim financial information and with the instructions to Form 10-Q and Article 10 of U.S. Securities and Exchange Commission (“SEC”) regulations. Accordingly, they do not include all the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included (consisting only of normal recurring adjustments except as otherwise discussed). Operating results for the six-month period ended June 30, 2018, are not necessarily indicative of the results that may be expected for the year ending December 31, 2018.
Significant Accounting Policies	Significant Accounting Policies The significant accounting policies followed in the preparation of these unaudited interim condensed consolidated financial statements are identical to those applied in the preparation of the latest annual audited financial statements.
Recent Accounting Standards	Recent Accounting Standards In May 2014, the FASB issued ASU 2014-09 “Revenue from Contracts with Customers” to provide a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. The ASU supersedes most current revenue recognition guidance, including industry-specific guidance. The FASB subsequently issued ASU 2015-14, ASU 2016-08 and ASU 2016-12, which clarified the guidance, provided scope improvements and amended the effective date of ASU 2014-09. As a result, ASU 2014-09 becomes effective for the Company in the first quarter of 2018, with early adoption permitted. The adoption of this standard did not have a material impact on our interim consolidated statements of comprehensive loss since the Company has not yet generated revenues to date. In February 2016, the FASB issued ASU 2016-02 “Leases” to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. For operating leases, the ASU requires a lessee to recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments, on its balance sheet. The ASU retains the current accounting for lessors and does not make significant changes to the recognition, measurement, and presentation of expenses and cash flows by a lessee. This ASU is effective for the Company in the first quarter of 2019, with early adoption permitted. The Company continues to evaluate the effect of the adoption of this ASU and expects the adoption will result in an increase in the assets and liabilities on the consolidated balance sheets for operating leases (refer to Note 5) and will likely have an insignificant impact on the consolidated statements of comprehensive loss. In June 2016, the FASB issued ASU 2016-13 “Financial Instruments – Credit Losses” to improve information on credit losses for financial assets and net investment in leases that are not accounted for at fair value through net income. The ASU replaces the current incurred loss impairment methodology with a methodology that reflects expected credit losses. This ASU is effective for the Company in the first quarter of 2020, with early adoption permitted. The Company is currently evaluating the effect the adoption of this ASU will have on its consolidated financial statements. In July 2017, the FASB issued ASU 2017-11, which includes Part I “Accounting for Certain Financial Instruments with Down Round Features” and Part II “Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Non-Controlling Interests with a Scope Exception”. The ASU makes limited changes to the Board’s guidance on classifying certain financial instruments as either liabilities or equity. The ASU’s objective is to improve (1) the accounting for instruments with “down-round” provisions and (2) the readability of the guidance in ASC 480 on distinguishing liabilities from equity by replacing the indefinite deferral of certain pending content with scope exceptions. The ASU is effective for the Company in the first quarter of 2019, with early adoption permitted. The Company has derivative warranty liabilities as discussed in Note 4 which upon adoption of the new standard are expected to be classified as equity.

Derivative Warrant Liabilities (Tables)

6 Months Ended

Jun. 30, 2018

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Outstanding Warrants Liabilities

The remaining outstanding warrants and terms as of June 30, 2018 and December 31, 2017 is as follows:

Issuance date	Outstanding as of December 31, 2017		Outstanding as of June 30, 2018		Exercise Price		Exercisable as of June 30, 2018		Exercisable Through

Series A (2013)		57,814		57,814	$	194.40		57,814	October 2018
Series A (2013)		2,718		2,718	$	183.60		2,718	April 2023
Series A (2015)		10,139		10,139	$	91.80		10,139	April 2020
Series A (2016) (a)		9,279		-	$	-		-	March 2018
Series B (2016) (a)		41,116		41,116	$	2.70		41,116	March 2022

Schedule of Valuation of Derivative Warrant Liabilities

The following table summarizes the observable inputs used in the valuation of the derivative warrant liabilities as of June 30, 2018 and December 31, 2017:

	Series A (2011)		Series A (2013)		Series A (2013)		Series A (2015)		Series A (2016)			Series B (2016)			Total
Balances at December 31, 2017	$	-	$	-	$	-	$	-	$	(*	)	$	28		$	28
Exercised		-		-		-		-		-			-			-
expiration		-		-		-		-		(*	)		-			(*	)
Changes in fair value		-		-		-		-		-			(14	)		(14	)
Balances at June 30, 2018	$	-	$	-	$	-	$	-	$	-		$	14		$	14

(*) Less than 1

Schedule of Fair Value Assumption

The following table summarizes the observable inputs used in the valuation of the derivative warrant liabilities as of June 30, 2018 and December 31, 2017:

	As of June 30, 2018					As of December 31, 2017
	Series A (2016)		Series B (2016)			Series A (2016)			Series B (2016)
Share price		—	$	0.74		$	1.02		$	1.02
Exercise price		—	$	2.70		$	2.70		$	2.70
Expected volatility		—		102.8	%		60	%		119	%
Risk-free interest		—		2.39	%		1.24	%		1.89	%
Dividend yield		—		—			—			—
Expected life of up to (years)		—		3.75			0.25			4.25

Schedule of Liabilities Measured on a Recurring Basis

Activity in such liabilities measured on a recurring basis is as follows:

	Derivative Warrant Liabilities
As of December 31, 2017	$	28
Revaluation of warrants		(14	)
As of June 30, 2018	$	14

	Derivative Warrant Liabilities
As of December 31, 2016	$	313
Revaluation of warrants		(285	)
Exercise warrants		(*	)
As of December 31, 2017	$	28

- Definition

Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

+ References + Details

Share Capital (Tables)

6 Months Ended

Jun. 30, 2018

Equity [Abstract]

Summary of Stock Option Activity

A summary of the Company’s option activity related to options to employees and directors, and related information is as follows:

	For the six months ended June 30, 2018
	Number of stock options		Weighted average exercise price		Aggregate intrinsic value

Outstanding at beginning of period		6,224,479	$	0.78	$	1,859
Granted		-		-		-
Exercised		(37,300)		-		-
Cancelled		-		-		-
Outstanding at end of period		6,187,179	$	0.78	$	1,231
Vested and expected-to-vest at end of period		3,075,354	$	0.46	$	1,221

	For the year ended December 31, 2017
	Number of stock options			Weighted average exercise price		Aggregate intrinsic value

Outstanding at beginning of period		2,614,916		$	0.13	$	3,739
Granted		4,081,357			1.1		-
Exercised		(471,794	)		-		-
Cancelled		-			-		-
Outstanding at end of period		6,224,479		$	0.78	$	1,859
Vested and expected-to-vest at end of period		2,143,122		$	0.13	$	1,375

Schedule of Stock Options Outstanding

The stock options outstanding as of June 30, 2018 and December 31, 2017, separated by exercise prices, are as follows:

Exercise price $			Stock options outstanding as of June 30, 2018		Stock options outstanding as of December 31, 2017		Weighted average remaining contractual life – years as of June 30, 2018		Weighted average remaining contractual life – years as of December 31, 2017		Stock options exercisable as of June 30, 2018		Stock options exercisable as of December 31, 2017

	0.28			1,167,693		1,167,693		7.50		8.0		1,167,693		1,167,693
	1.05			2,003,187		2,003,187		9.25		9.75		481,990		-
	1.29			1,087,627		1,087,627		9.25		9.75		271,907		-
	1.02			990,543		990,543		9.50		10		215,636		-
	(*	)		975,429		975,429		8.25		8.75		975,429		975,429
				6,224,479		6,224,479		8.80		9.3		3,112,655		2,143,122

(*)

Less than 0.01

Schedule of Stock Options Valuation Assumptions

The fair value of the stock options is estimated at the date of grant using Black-Scholes options pricing model with the following weighted-average assumptions:

	Six months ended June 30, 2018			Year ended December 31, 2017

Expected volatility		109	%		122.5	%
Risk-free interest		2.39	%		1.64	%
Dividend yield		0	%		0	%
Expected life of up to (years)		2.75			6.25

Basic and Diluted Net Loss Per Share (Tables)

6 Months Ended

Jun. 30, 2018

Earnings Per Share [Abstract]

Schedule of Basic and Diluted Net Loss Per Share

	Three months ended June 30,						Six months ended June 30,
	2018			2017			2018			2017

Net loss attributable to shareholders of the Company	$	(1,893	)	$	(3,508	)	$	(3,362	)	$	(4,815	)

Net loss attributable to shareholders of preferred shares		(76	)		(938	)		(185	)		(1,279	)

Net loss used in the calculation of basic net loss per share	$	(1,817	)	$	(2,570	)	$	(3,177	)	$	(3,536	)

Net loss per share	$	(0.04	)	$	(0.09	)	$	(0.08	)	$	(0.13	)

Weighted average number of common shares		42,831,416			29,108,410			42,146,315			28,165,518

Taxes on Income (Tables)

6 Months Ended

Jun. 30, 2018

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets

	As of June 30,
	2018			2017
Net operating loss carry-forward	$	491,965		$	485,830

Total deferred tax assets	$	103,313		$	111,740
Valuation allowance		(103,313	)		(111,740	)
Net deferred tax assets	$	-		$	-

Schedule of Statutory Corporate Tax Rate and Effective Income Tax Rate

The following is a reconciliation of the taxes on income assuming that all income is taxed at the ordinary statutory corporate tax rate in Israel and the effective income tax rate:

	As of June 30,
	2018			2017
Net loss as reported in the statements of operations	$	3,362		$	4,815
Statutory tax rate		23	%		24	%
Income tax under statutory tax rate		773			1,156
Change in valuation allowance		(773	)		(1,156	)
Actual income tax	$	-		$	-

General (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	Nov. 28, 2016	Jun. 30, 2018	Dec. 31, 2017
Common stock, par value		$ 0.01	$ 0.01
Cash and cash equivalent		$ 8,020	$ 10,787
Microbot Israel [Member]
Conversion value of shares	2.9 shares
Common stock, par value	$ 0.01
Reverse stock split	one for nine reverse stock split
Conversion option to purchase common stock	2,614,916
Restricted shares issued	7,802,639
Microbot Israel [Member] \| Former Microbot Israel Shareholders [Member]
Conversion of stock number of common stock issued	26,550,974

Convertible Loan from Shareholders (Details Narrative) - Alpha Capital [Member] - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 2018	Aug. 15, 2016
Secured Note [Member]
Loan bears interest rate		6.00%
Secured note principal amount		$ 2,000
Convertible Note [Member]
Loan bears interest rate	6.00%
Principal and accrued interest of note	$ 2,029
Debt maturity date	Nov. 28, 2019
Convertible note, conversion price	$ 0.64

Derivative Warrant Liabilities (Details Narrative)	6 Months Ended
Derivative Warrant Liabilities (Details Narrative)	Jun. 30, 2018	Jun. 30, 2017 shares
Warrant calculation description	The Company recalculated the value of warrants by applying a +/- 5% changes to the input variables in the Black-Scholes model that vary overtime, namely, the volatility and the risk-free rate. A 5.0% decrease or increase in volatility would not have materially changed the value of the warrants. A 5.0% decrease or increase in the risk-free rate would not have materially changed the value of the warrants; the value of the warrants is not strongly correlated with small changes in interest rates.
Measurement Input Price Volatility [Member]
Fair value assumption rate	0.050
Measurement Input Risk Free Interest Rate [Member]
Fair value assumption rate	0.050
Warrant [Member]
Cashless exercise warrants		768
Common Stock [Member]
Cashless exercise warrants		359

Derivative Warrant Liabilities - Schedule of Outstanding Warrants Liabilities (Details) - $ / shares

6 Months Ended

Jun. 30, 2018

Dec. 31, 2017

Series A (2013) [Member]

Number of Warrant Outstanding, shares

57,814

Warrant Exercise Price, Per Share

$ 194.40

Warrant Exercisable

57,814

Number of Warrant Exercisable, Period

October 2018

Series A (2013) [Member]

Number of Warrant Outstanding, shares

2,718

Warrant Exercise Price, Per Share

$ 183.60

Warrant Exercisable

2,718

Number of Warrant Exercisable, Period

April 2023

Series A (2015) [Member]

Number of Warrant Outstanding, shares

10,139

Warrant Exercise Price, Per Share

$ 91.80

Warrant Exercisable

10,139

Number of Warrant Exercisable, Period

April 2020

Series A (2016) [Member]

Number of Warrant Outstanding, shares

^[1]

9,279

Warrant Exercise Price, Per Share

^[1]

Warrant Exercisable

^[1]

Number of Warrant Exercisable, Period

^[1]

March 2018

Series B (2016) [Member]

Number of Warrant Outstanding, shares

^[1]

41,116

Warrant Exercise Price, Per Share

^[1]

$ 2.70

Warrant Exercisable

^[1]

41,116

Number of Warrant Exercisable, Period

^[1]

March 2022

[1]

Derivative Warrant Liabilities - Schedule of Outstanding Warrants Liabilities (Details) (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Estimated fair value of warrant liability	$ 14	$ 28

Derivative Warrant Liabilities - Schedule of Valuation of Derivative Warrant Liabilities (Details) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Jun. 30, 2018

Jun. 30, 2017

Jun. 30, 2018

Jun. 30, 2017

Balances at December 31, 2017

$ 28

Exercised

Expiration

^[1]

Changes in fair value

$ (1)

$ (187)

(14)

$ (275)

Balances at March 31, 2018

Series A (2011) [Member]

Balances at December 31, 2017

Exercised

Expiration

Changes in fair value

Balances at March 31, 2018

Series A (2013) [Member]

Balances at December 31, 2017

Exercised

Expiration

Changes in fair value

Balances at March 31, 2018

Series A (2013) [Member]

Balances at December 31, 2017

Exercised

Expiration

Changes in fair value

Balances at March 31, 2018

Series A (2015) [Member]

Balances at December 31, 2017

Exercised

Expiration

Changes in fair value

Balances at March 31, 2018

Series A (2016) [Member]

Balances at December 31, 2017

^[1]

Exercised

Expiration

Changes in fair value

^[1]

Balances at March 31, 2018

Series B (2016) [Member]

Balances at December 31, 2017

Exercised

Expiration

Changes in fair value

(14)

Balances at March 31, 2018

$ 14

[1]	Less than 1

Derivative Warrant Liabilities - Schedule of Fair Value Assumption (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2018 $ / shares	Dec. 31, 2017 $ / shares
Series A (2016) [Member]
Share price		$ 1.02
Series A (2016) [Member] \| Measurement Input, Exercise Price [Member]
Fair value assumption, price		$ 2.70
Series A (2016) [Member] \| Measurement Input, Price Volatility [Member]
Fair value assumption, percentage		0.60
Series A (2016) [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Fair value assumption, percentage		0.0124
Series A (2016) [Member] \| Measurement Input, Expected Dividend Rate [Member]
Fair value assumption, percentage
Series A (2016) [Member] \| Measurement Input, Expected Term [Member]
Fair value assumption expected life of up to (years)	0 years	2 months 30 days
Series B (2016) [Member]
Share price	$ 0.74	$ 1.02
Series B (2016) [Member] \| Measurement Input, Exercise Price [Member]
Fair value assumption, price	$ 2.70	$ 2.70
Series B (2016) [Member] \| Measurement Input, Price Volatility [Member]
Fair value assumption, percentage	1.028	1.19
Series B (2016) [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Fair value assumption, percentage	0.0239	0.0189
Series B (2016) [Member] \| Measurement Input, Expected Dividend Rate [Member]
Fair value assumption, percentage
Series B (2016) [Member] \| Measurement Input, Expected Term [Member]
Fair value assumption expected life of up to (years)	3 years 9 months	4 years 2 months 30 days

Derivative Warrant Liabilities - Schedule of Liabilities Measured on a Recurring Basis (Details) - USD ($)
$ in Thousands

6 Months Ended

12 Months Ended

Jun. 30, 2018

Dec. 31, 2017

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Beginning balance

$ 28

$ 313

Revaluation of warrants

(14)

(285)

Exercise warrants

^[1]

Ending balance

$ 14

$ 28

[1]	Less than 1

Commitments and Contingencies (Details Narrative) - USD ($)						1 Months Ended				6 Months Ended
	May 24, 2018	Apr. 10, 2018	Apr. 02, 2018	Jan. 04, 2018	Jun. 08, 2017	Jan. 31, 2018	May 31, 2017	Dec. 31, 2016	Dec. 31, 2012	Jun. 30, 2018
Compensation commitments										$ 400,000
Buy back amount per patent				$ 1.00
Chief Technology Officer [Member] \| 2017 Equity Incentive Plan [Member]
Number of options to purchase common stock			150,000
NIS [Member]
Monthly consultation fee				$ 40,000,000
CardioSert Ltd [Member]
Initial payment		$ 250,000		50,000
Number of common shares acquired	100,000	100,000
Number of common shares acquired, value		$ 74,000
Car Lease Agreements [Member]
Lease term								Dec. 31, 2019
Monthly lease payment								$ 2,500
Officer Lease Agreement [Member]
Lease term						Dec. 31, 2021	Dec. 31, 2020
Monthly lease payment						$ 4,000	$ 14,000
Securities Exchange Agreement [Member]
Purchase price of Plaintiffs					$ 3,375,000
Loss contingency, damages sought					$ 1,000,000
Minimum [Member]
Investments				$ 2,000,000
Technician Research And Development Foundation Limited [Member] \| Minimum [Member]
Royalties payable as percentage of future sales									1.50%
Technician Research And Development Foundation Limited [Member] \| Maximum [Member]
Royalties payable as percentage of future sales									3.00%
Israeli Innovation Authority [Member] \| 2013 Through June 30, 2018 [Member]
Royalties payable as percentage of future sales										3.00%
Israeli Innovation Authority [Member] \| 2013 Through June 30, 2018 [Member] \| Grant [Member]
Total grants obtained										$ 1,310,000

Share Capital (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands													1 Months Ended			3 Months Ended		6 Months Ended		12 Months Ended
	May 24, 2018	Apr. 10, 2018	Feb. 28, 2018	Dec. 28, 2017	Dec. 06, 2017	Sep. 14, 2017	Jun. 05, 2017	May 09, 2017	Jan. 05, 2017	Dec. 27, 2016	Dec. 16, 2016	May 02, 2016	Nov. 30, 2017	May 31, 2017	Sep. 30, 2014	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Nov. 28, 2016
Preferred stock, par value																$ 0.01		$ 0.01		$ 0.01
Authorized capital stock																221,000,000		221,000,000
Common stock, shares authorized																220,000,000		220,000,000		220,000,000
Ordinary shares, par value																$ 0.01		$ 0.01		$ 0.01
Preferred stock, shares authorized																1,000,000		1,000,000		1,000,000
Common stock, shares issued, including temporary equity																42,120,127		42,120,127
Common stock, shares outstanding, including temporary equity																42,120,127		42,120,127
Preferred stock, shares issued																1,001		1,001		4,001
Preferred stock, shares outstanding																1,001		1,001		4,001
Proceeds from issuance of shares																	$ 9,414		$ 12,704
Number of stock options granted																				4,081,357
Weighted-average exercise price per share, granted																				$ 1.1
Stock-based employee compensation																		$ 822		$ 254
Number of option exercised																		37,300		471,794
Number of shares issued during period
Loss on extinguishment of convertible note																	$ 2,364		2,364
Repurchase of common stock																$ 500		$ 500
Fair market value percentage																25.00%		25.00%
Temporary equity value																		$ 500
Microbot Israel [Member]
Ordinary shares, par value																						$ 0.01
Microbot Israel [Member] \| General and Administrative Expense [Member]
Stock-based employee compensation																		675
CardioSert Ltd [Member]
Number of common shares issued for acquisition	100,000	100,000
CardioSert Ltd [Member] \| Research and Development Expense [Member]
Stock-based employee compensation	$ 74
Alpha Capital [Member]
Preferred stock, par value											$ 0.01
Rights to acquire shares of common stock											9,736,000
Designated preferred stock											9,736
Number of shares issued during period											9,735,925
Common stock shares issued and outstanding reduced during the period											26,518,315
Board of Directors [Member]
Ordinary shares, par value												$ 0.001
Number of stock options granted				990,543	190,475
Weighted-average exercise price per share, granted				$ 1.02	$ 1.05
Stock option vested term				3 years	3 years
Board of Directors [Member] \| General and Administrative Expense [Member]
Stock-based employee compensation																		41	0
Board of Directors [Member] \| Microbot Israel [Member]
Number of stock options granted												500,000			403,592
Number of stock option granted as adjustment of reflect merger												1,447,223			1,167,693
Weighted-average exercise price per share, granted												$ 1.35			$ 0.80
Stock option merger retroactively adjusted exercise price per share												$ 0.47			$ 0.28
Harel Gadot [Member]
Number of stock options granted						1,812,721
Weighted-average exercise price per share, granted						$ 1.05
Harel Gadot [Member] \| General and Administrative Expense [Member]
Stock-based employee compensation																		339	0
Hezi Himelfarb [Member]
Number of stock options granted						1,087,627
Weighted-average exercise price per share, granted						$ 1.29
Stock option vested term						3 years
Hezi Himelfarb [Member] \| General and Administrative Expense [Member]
Stock-based employee compensation																		231	0
Employees [Member]
Ordinary shares, par value			$ 0.001
Number of option exercised			37,300
Employees and Directors [Member] \| General and Administrative Expense [Member]
Stock-based employee compensation																		211	211
Employees and Directors [Member] \| Research and Development Expense [Member]
Stock-based employee compensation																		$ 0	$ 0
Employees and Consultant [Member]
Ordinary shares, par value													$ 0.001
Number of option exercised													471,794
Advisors [Member] \| Restricted Stock [Member]
Common stock price per share																$ 1.28		$ 1.28
Number of shares issued for services																		7,802,639
Number of shares issued for services, value																		$ 10,000
Advisors [Member] \| General and Administrative Expense [Member] \| Restricted Stock [Member]
Stock-based employee compensation																		$ 7,300
Consultant [Member]
Stock-based employee compensation																				$ 225
Number of shares issued for services																				120,000
Purchaser [Member]
Number of common stock shares sold during the period									700,000
Common stock price per share									$ 5.00
Proceeds from issuance of shares									$ 3,500
Placement agent fee									$ 210
Investor [Member]
Number of common stock shares sold during the period							3,750,000
Common stock price per share							$ 2.70
Proceeds from issuance of shares							$ 10,125
Placement agent fee							$ 922
Minimum [Member] \| Harel Gadot [Member]
Stock option vested term						3 years
Maximum [Member] \| Harel Gadot [Member]
Stock option vested term						5 years
Warrant [Member]
Cashless exercise warrants																	768		768
Series A Convertible Preferred Stock [Member]
Conversion of stock into shares																		3,000		8,990
Preferred stock, shares issued																2,464		2,464
Preferred stock, shares outstanding																2,464		2,464
Common Stock [Member]
Conversion of stock into shares																		3,000,000		8,990,000
Cashless exercise warrants																	359		359
Rights to acquire shares of common stock										9,735,925
Number of option exercised																		37,300		471,794
Number of shares issued during period																				4,450,000
Common Stock [Member] \| Directors [Member]
Number of stock options granted					190,475
Common Stock [Member] \| Employees [Member]
Number of stock options granted				990,543
Series A Convertible Preferred Stock [Member]
Preferred stock, par value														$ 0.01							$ 0.01
Conversion of stock into shares														1,000				3,000,000			1,000
Designated preferred stock										9,736
Series A Convertible Preferred Stock [Member] \| Securities Purchase Agreement [Member]
Loan bears interest rate								6.00%
Debt maturity date								Nov. 28, 2016
Debt instrument face amount								$ 2,029
Series A Convertible Preferred Stock [Member] \| Alpha Capital [Member] \| Securities Purchase Agreement [Member]
Number of shares issued during period								3,254
Loss on extinguishment of convertible note								$ 2,360
Common Stock [Member]
Cashless exercise warrants																	359		359

Share Capital - Summary of Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Equity [Abstract]
Number of Stock Options Outstanding, Outstanding at Beginning Balance	6,224,479	2,614,916
Number of Stock Options Outstanding, Granted		4,081,357
Number of Stock Options Outstanding, Exercised	(37,300)	(471,794)
Number of Stock Options Outstanding, Cancelled
Number of Stock Options Outstanding, Outstanding at Ending Balance	6,187,179	6,224,479
Number of Stock Options Outstanding, Vested and expected-to-vest at end of period	3,075,354	2,143,122
Weighted Average Exercise Price, Outstanding at Beginning Balance	$ 0.78	$ 0.13
Weighted Average Exercise Price, Granted		1.1
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price, Cancelled
Weighted Average Exercise Price, Outstanding at Ending Balance	0.78	0.78
Weighted Average Exercise Price, Vested and expected-to-vest at end of period	$ 0.46	$ 0.13
Aggregate intrinsic value, Stock Options Outstanding at Beginning period	$ 1,859	$ 3,739
Aggregate intrinsic value, Stock Options Outstanding at End period	1,231	1,859
Aggregate intrinsic value, Vested and expected-to-vest at end of period	$ 1,221	$ 1,375

Share Capital - Schedule of Stock Options Outstanding (Details) - $ / shares

6 Months Ended

12 Months Ended

Jun. 30, 2018

Dec. 31, 2017

Stock options outstanding

6,187,179

6,224,479

Weighted average remaining contractual life

8 years 9 months 18 days

9 years 3 months 19 days

Stock options exercisable

3,075,354

2,143,122

Exercise Price One [Member]

Exercise price

$ 0.28

Stock options outstanding

1,167,693

Weighted average remaining contractual life

7 years 6 months

8 years

Stock options exercisable

1,167,693

Exercise Price Two [Member]

Exercise price

$ 1.05

Stock options outstanding

2,003,187

Weighted average remaining contractual life

9 years 2 months 30 days

9 years 9 months

Stock options exercisable

481,990

Exercise Price Three [Member]

Exercise price

$ 1.29

Stock options outstanding

1,087,627

Weighted average remaining contractual life

9 years 2 months 30 days

9 years 9 months

Stock options exercisable

Furniture and Office Equipment [Member]

Stock options outstanding

1,087,627

Stock options exercisable

271,907

Exercise Price Four [Member]

Exercise price

$ 1.02

Stock options outstanding

990,543

Weighted average remaining contractual life

9 years 6 months

10 years

Stock options exercisable

215,636

Exercise Price Five [Member]

Exercise price

^[1]

Stock options outstanding

938,129

975,429

Weighted average remaining contractual life

8 years 2 months 30 days

8 years 9 months

Stock options exercisable

938,129

975,429

[1]	Less than 0.01

Share Capital - Schedule of Stock Options Valuation Assumptions (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Equity [Abstract]
Expected volatility	109.00%	122.50%
Risk-free interest	2.39%	1.64%
Dividend yield	0.00%	0.00%
Expected life of up to (years)	2 years 9 months	6 years 2 months 30 days

Basic and Diluted Net Loss Per Share - Schedule of Basic and Diluted Net Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Earnings Per Share [Abstract]
Net loss attributable to shareholders of the company	$ (1,893)	$ (3,508)	$ (3,362)	$ (4,815)
Net loss attributable to shareholders of preferred shares	(76)	(938)	(185)	(1,279)
Net loss used in the calculation of basic net loss per share	$ (1,817)	$ (2,570)	$ (3,177)	$ (3,536)
Net loss per share	$ (0.04)	$ (0.09)	$ (0.08)	$ (0.13)
Weighted average number of common shares	42,831,416	29,108,410	42,146,315	28,165,518

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669619-108580

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1A
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1B
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669625-108580

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1A
-Subparagraph (c)(1)
-URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4J
-URI http://asc.fasb.org/extlink&oid=84234705&loc=SL4591551-111686

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3000-108585

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4569616-111683

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4K
-URI http://asc.fasb.org/extlink&oid=84234705&loc=SL4591552-111686

+ Details

Taxes on Income (Details Narrative) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
	Dec. 22, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Corporate income tax rate				23.00%	24.00%
Net operating losses		$ (1,892)	$ (1,262)	$ (3,407)	$ (2,495)
Operating loss carryforwards, expiration				2035
Israel Tax Authority [Member]
Net operating losses		776		$ 1,170
Israel Tax Authority [Member] \| From 2018 [Member]
Corporate income tax rate				23.00%
US Tax Authority [Member]
Income tax reconciliation description	Tax Cuts and Jobs Act (the "Tax Act"). The Tax Act makes broad and complex changes to the U.S. tax code, including, but not limited to, (1) reducing the U.S. federal corporate tax rate from 35 percent to 21 percent; (2) requiring companies to pay a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries; (3) generally eliminating U.S. federal income taxes on dividends from foreign subsidiaries; (4) requiring a current inclusion in U.S. federal taxable income of certain earnings of controlled foreign corporations; (5) eliminating the corporate alternative minimum tax (AMT) and changing how existing AMT credits can be realized; (6) creating the base erosion anti-abuse tax (BEAT), a new minimum tax; (7) creating a new limitation on deductible interest expense; and (8) changing rules related to uses and limitations of NOL carryforwards created in tax years beginning after December 31, 2017.
Reduced federal tax rate	21.00%
Net operating losses		$ 694		$ 1,416
US Tax Authority [Member] \| From 2018 [Member]
Corporate income tax rate				21.00%

Taxes on Income - Schedule of Deferred Tax Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Net operating loss carry-forward	$ 491,965	$ 485,830
Total deferred tax assets	103,313	111,740
Valuation allowance	(103,313)	(111,740)
Net deferred tax asset

Taxes on Income - Schedule of Statutory Corporate Tax Rate and Effective Income Tax Rate (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Net loss as reported in the statements of operations	$ 1,893	$ 3,508	$ 3,362	$ 4,815	$ 7,589
Statutory tax rate			23.00%	24.00%
Income tax under statutory tax rate			$ 773	$ 1,156
Change in valuation allowance			(773)	(1,156)
Actual income tax

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details