General (Tables)

3 Months Ended

Mar. 31, 2024

General [Abstract]

Schedule of Fair Value Acquired Identifiable Assets And Assumed Liabilities

The following sets forth the fair value of acquired identifiable assets and assumed liabilities of APT which includes preliminary adjustments to reflect the fair value of intangible assets acquired as of March 15, 2024:

	Amounts
Cash and cash equivalents		509
Restricted cash		154
Other current assets		1,780
Property, plant and equipment		3,748
Operating lease right-of-use asset		7,953
IPR&D assets and Goodwill		15,788
Total assets		29,932
Trade accounts payable		(3,667	)
Other accounts payable		(2,595	)
Operating lease liability		(7,819	)
Total liabilities		(14,081	)
Total consideration		15,851

Schedule of Fair Value of the Consideration Transferred to APT Shareholders Acquisition

The following table summarizes the fair value of the consideration transferred to APT shareholders for the Acquisition:

	Amounts
Common Stock		3,041
Redeemable Convertible Preferred Shares		12,610
Merger Warrants		200
		15,851

Schedule of Fair Value of Merger Warrants

The Company determined the fair value of the Merger Warrants using the Black-Scholes model as of the Closing Date. The main assumptions used are as follows:

	Three Months Ended March 31,
	2024		2023
Underlying value of Common Stock ($)		0.37		-
Exercise price ($)		5.0		-
Expected volatility (%)		117.7		-
Expected terms (years)		2.87		-
Risk-free interest rate (%)		4.5		-

Schedule of Condensed Consolidated Statements of Operations

The actual APT net loss included in the Company’s condensed consolidated statements of operations for the three months ended March 31, 2024, is as follows:

	March 31, 2024
Net loss attributable to APT		855

Schedule of Pro Forma Financial Information

The following unaudited table provides certain pro forma financial information for the Company as if the Acquisition occurred on January 1, 2023:

	March  31, 2024*
Net loss		16,720

* The pro forma amounts above are derived from historical numbers of the Company and APT.