Shareholders' Equity (Tables)

12 Months Ended

Jun. 30, 2024

Shareholders' Equity [Abstract]

Schedule of Warrants and Options

A summary of the share options granted to non-employee consultants under the Plans by Pluri Inc. and its Subsidiary is as follows:

	Year ended June 30, 2023
	Number (**)			Weighted average exercise price		Weighted average remaining contractual terms (in years)		Aggregate intrinsic value price
Share options outstanding at beginning of period		11,381		$	10.56		7.05		44
Share options forfeited		(3,281	)	$	18.32		-		-
Share options outstanding at end of the period		8,100		$	7.44		6.24		29
Share options exercisable at the end of the period		7,475		$	6.69		6.06		29
Share options unvested		625		$	16.00		8.44	$	-
Share options vested and expected to vest at the end of the period		8,100		$	7.44		6.24		29

	Year ended June 30, 2024
	Number (**)		Weighted average exercise price		Weighted average remaining contractual terms (in years)		Aggregate intrinsic value price
Share options outstanding at beginning of period		8,100	$	7.44		6.24		29
Share options granted		9,375	$	4.40		4.56		13
Share options outstanding at end of the period		17,475	$	5.80		4.87	$	42
Share options exercisable at the end of the period		8,100	$	7.41		5.24	$	29
Share options unvested		9,375	$	4.40		4.56		13
Share options vested and expected to vest at the end of the period		17,475	$	5.80		4.87	$	42

(**) See note 1d regarding reverse share split

	Year ended June 30, 2023
	Number (**)		Weighted average exercise price		Weighted average remaining contractual terms (in years)
Share options outstanding at the beginning of the period		-	$	-		-
Share options granted		229,353	$	15.20		3.47
Share options outstanding at the end of the period		229,353	$	15.20		3.47
Share options exercisable at the end of the period		114,676	$	15.20		3.47
Share options unvested		114,677	$	15.20		3.47
Share options vested and expected to vest at the end of the period		229,353	$	15.20		3.47

	Year ended June 30, 2024
	Number (**)			Weighted average exercise price		Weighted average remaining contractual terms (in years)
Share options outstanding at the beginning of the period		229,353		$	15.20		3.47
Share options granted		12,500		$	6.08		6.73
Share options forfeited		(1,562	)	$	6.08		-
Share options outstanding at the end of the period		240,291		$	14.82		2.42
Share options vested and exercisable at the end of the period		240,291		$	14.82		2.42

Schedule of Activity Related to Unvested RSUs Granted

The following table summarizes the activity related to unvested RSUs granted to employees and directors under the Plans by Pluri Inc. and its Subsidiary, for the years ended June 30, 2024 and 2023:

	Year ended June 30,
	2024			2023
	Number (**)
Unvested at the beginning of period		207,199			241,877
Granted		395,327			41,853
Forfeited		(132,400	)		(6,424	)
Vested		(116,992	)		(70,107	)
Unvested at the end of the period		353,134			207,199
Expected to vest after the end of period		319,533			205,072

The following table summarizes the activity related to unvested RSUs and RS granted to non-employee consultants under the Plans by Pluri Inc. and its Subsidiary for the years ended June 30, 2024 and 2023:

	Year ended June 30,
	2024			2023
	Number (**)
Unvested at the beginning of period		2,500			5,157
Granted		27,270			-
Vested		(24,968	)		(2,657	)
Unvested at the end of the period		4,802			2,500

(**) See note 1d regarding reverse share split

Schedule of Expenses Related to RSUs Granted

Compensation expenses related to RSUs granted to employees and directors by Pluri Inc. and its Subsidiary were recorded as follows:

	Year ended June 30,
	2024		2023
Research and development expenses	$	316	$	55
General and administrative expenses		1,258		2,150
	$	1,574	$	2,205

Compensation expenses related to RSUs and RS granted to consultants by Pluri Inc. and its Subsidiary were recorded as follows:

	Year ended June 30,
	2024		2023
Research and development expenses	$	-	$	1
General and administrative expenses		170		204
	$	170	$	205

Schedule of Warrants and Options

Summary of the Company’s warrants and options:

	Year ended June 30, 2024
Warrants / Options	Weighted average exercise price per share		Options and warrants for common shares (**)		Options and warrants exercisable for common shares (**)		Weighted average remaining contractual terms (in years)
Warrants:	$	8.24		697,485		697,485		1.55
	$	8.40		258,565		258,565		1.82
	$	8.48		29,688		29,688		1.47
	$	8.72		16,875		16,875		1.49
	$	8.96		16,875		16,875		1.50
Total warrants				1,019,488		1,019,488
Options:	$	5.80		17,475		8,100		4.87
	$	8.96		41,853		41,853		2.04
	$	12.48		62,500		62,500		2.25
	$	16.64		62,500		62,500		2.25
	$	20.80		62,500		62,500		2.25
	$	6.08		10,938		10,938		6.73
Total options				257,766		248,391
Total warrants and options				1,277,254		1,267,879

(**) See note 1d regarding reverse share split