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Consolidated Balance Sheets (Parentheticals) $ in Thousands	Dec. 31, 2023 USD ($) shares	Dec. 31, 2023 ₪ / shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2022 ₪ / shares
Statement of Financial Position [Abstract]
Accounts receivables net, credit losses (in Dollars) \| $	$ 55		$ 34
Ordinary Shares, par value (in New Shekels per share) \| ₪ / shares		₪ 0.01		₪ 0.01
Ordinary shares, shares authorized	100,000,000		100,000,000
Ordinary shares, shares issued	57,778,628		55,094,237
Ordinary shares, shares outstanding	57,778,628		55,094,237

Cash, Cash Equivalents and Restricted Cash Equivalents

12 Months Ended

Dec. 31, 2023

Cash, Cash Equivalents and Restricted Cash Equivalents [Abstract]

CASH, CASH EQUIVALENTS AND RESTRICTED CASH EQUIVALENTS

NOTE 7 — CASH, CASH EQUIVALENTS AND RESTRICTED CASH EQUIVALENTS:

The following table provides a reconciliation of cash, cash equivalents and restricted cash equivalents reported on the consolidated balance sheet that sum to the same total amount as shown in the consolidated statement of cash flows.

	December 31,
	2023		2022
	(U.S. Dollars in thousands)
Cash and cash equivalents		56,377		38,463
Restricted bank deposits (1)		-		66
Total cash, cash equivalents and restricted cash shown in the statement of cash flows		56,377		38,529

(1)

As of December 31, 2022, the Company’s restricted cash equivalents consisted of bank deposits that were denominated in New Israeli Shekel. Restricted deposit is presented at cost including accrued interest. This restricted bank deposit is used as security for credit card use and collateralizing the Company’s lease contracts.

Property and Equipment, Net (Details) - Schedule of Property and Equipment - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	$ 45,034	$ 45,208
Less: accumulated depreciation	(2,691)	(1,663)
Total property and equipment, net	42,343	43,545
Office furniture and lab equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	468	721
Computers and electronic equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	1,464	1,304
Equipment and machinery [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	3,471	4,326
Leasehold improvement [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	854	647
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	243	156
Land [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	6,314	6,314
Production line [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	$ 32,220	$ 31,740

Commitments and Contingencies	12 Months Ended
Dec. 31, 2023
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 12 — COMMITMENTS AND CONTINGENCIES: From time to time, the Company may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm the Company’s business. In September 2020, two securities class action complaints were filed in the United States District Court for the Eastern District of New York against the Company and certain then-current officers and a director, which were subsequently consolidated and captioned as White v. Nano-X Imaging Ltd. et al., Case No. 1:20-cv-04355 (the “White Action”), alleging violations of securities laws on behalf of all persons and entities that purchased or otherwise acquired the Company’s publicly traded securities between August 21, 2020 and September 15, 2020, and seeking unspecified damages. In addition, on October 5, 2021, a class action complaint was filed in the United States District Court for the Eastern District of New York against the Company and certain of its officers, captioned McLaughlin v. Nano-X Imaging Ltd. et al., Case No. 1:21-cv-05517 (the “McLaughlin Action”). The amended complaint in that action, filed on April 12, 2022, alleges that defendants violated the federal securities laws in connection with certain disclosures concerning the cost of the Nanox.ARC system as well as the comparison of the Nanox.ARC to CT scanners, among other allegations. The Lead Plaintiff in the McLaughlin Action seeks to represent a class of investors who purchased the Company’s publicly-traded securities between August 21, 2020 and November 17, 2021. The Company entered into a term sheet on April 28, 2023, to settle all shareholder class action litigation related to the McLaughlin Action and the consolidated White Action. On June 2, 2023, the Company entered into a formal settlement agreement to settle the McLaughlin Action and the consolidated White Action for $8 million. On October 31, 2023, Magistrate Judge Kuo preliminarily approved the settlement and on February 15, 2024, held a final approval hearing, during which she requested that the parties submit updated settlement claims information by letter on or before February 29, 2024 for incorporation into a final report and recommendation. The parties submitted the letter on February 29, 2024, and on April 17, 2024, Magistrate Judge Kuo issued a report and recommendation recommending that Judge Kovner grant the motion for final approval of the settlement. The settlement remains subject to court approval among other conditions. Due to the settlement agreement, during December, 2023 the Company deposited $5 million and the D&O insurance carrier deposited $3 million (The $3 million was recorded as other income in the consolidated statements of operations and comprehensive loss) in a trust account in connection with the settlement agreement. Therefore, as of December 31, 2023, the Company had no accrual in connection with the settlement agreement. The Division of Enforcement of the U.S. Securities & Exchange Commission (the “SEC” or the “Commission”) conducted an investigation to determine whether there had been any violations of the federal securities laws, relating to the development cost of the Company’s Nanox.ARC prototypes, as well as the Company’s estimate for the cost of assembling the final Nanox.ARC product at scale, among other things. The Company and Ran Poliakine, former Chairman of the Board of Directors of the Company, have reached final agreements with the SEC staff to settle this matter, which agreements were approved by the United States District Court for the Southern District of New York in October 2023. The Company paid a civil penalty in the amount of $650 recorded on Other expenses (income)and was permanently enjoined from violating Section 17(a)(2) of the Securities Act of 1933 (the “Securities Act”) and Section 13(a) of the Securities Exchange Act of 1934 (the “Exchange Act”) and Rules 12b-20 and 13a-1 thereunder. Mr. Poliakine paid disgorgement of $240, together with prejudgment interest of $27, paid a civil penalty of $150, and was permanently enjoined from violating Section 17(a)(2) of the Securities Act and aiding and abetting any violation of Section 13(a) of the Exchange Act and Rules 12b-20 and 13a-1 thereunder. On May 1, 2023, the Company received a notice alleging several causes of action, including breach of a consulting agreement between the claimant and Nanox Imaging PLC (the “Gibraltar Entity”) that was entered into in 2015. The claimant’s demand from the Company is for the payment of approximately $1.26 million for unpaid consulting fees from the Gibraltar Entity and approximately $25 million connection with his claimed entitlement to securities in the Gibraltar Entity. On or about December 21, 2023, a claim was filed in Israel against the Company, the Gibraltar Entity and the late Mr. Ran Poliakine, based on allegations previously dismissed by a U.S. court In the State of California. The Company reiterates its strong denial of the plaintiff’s baseless claims and emphasizes that the Company was never a party to the consulting agreement with the plaintiff. In addition, the Company is not responsible for any potential liabilities of the Gibraltar Entity, which is a separate legal entity. The Company is currently reviewing and analyzing the claim filed in Israel and will take all necessary steps to vigorously defend itself against these unfounded allegations. The Company remains confident in its legal position and is committed to protecting its shareholders and stakeholders. On April 5, 2024, the Gibraltar Entity filed an amended claim and a request for an anti-suit injunction (“ASI”) in Gibraltar against the plaintiff. A hearing for the ASI request has been scheduled for September 25, 2024. On April 17, 2024, the Company filed a request with the Israeli court to postpone the deadline for submitting its response to the claim until the Gibraltar court issues its decision on the ASI request. The court ordered the plaintiff to respond to the request by May 12, 2024. Under the Innovation Law (formerly known as the Encouragement of Industrial Research and Development Law, 5744-1984) as currently in effect, Nanox AI is required to pay royalties to the Israel Innovation Authority (the “IIA”) of 3% on sales of products and services based on technology and know-how developed using such IIA research and development grants, until 100% (which may be increased under certain circumstances) of the grant, linked to the U.S. dollar and bearing interest at the LIBOR rate, is repaid. As of December 31, 2023, Nanox AI had paid royalties to the IIA in the amount of approximately $50 and had a remaining liability to the IIA of approximately $3.2 million.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 12 — COMMITMENTS AND CONTINGENCIES:

From time to time, the Company may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm the Company’s business.

In September 2020, two securities class action complaints were filed in the United States District Court for the Eastern District of New York against the Company and certain then-current officers and a director, which were subsequently consolidated and captioned as White v. Nano-X Imaging Ltd. et al., Case No. 1:20-cv-04355 (the “White Action”), alleging violations of securities laws on behalf of all persons and entities that purchased or otherwise acquired the Company’s publicly traded securities between August 21, 2020 and September 15, 2020, and seeking unspecified damages. In addition, on October 5, 2021, a class action complaint was filed in the United States District Court for the Eastern District of New York against the Company and certain of its officers, captioned McLaughlin v. Nano-X Imaging Ltd. et al., Case No. 1:21-cv-05517 (the “McLaughlin Action”). The amended complaint in that action, filed on April 12, 2022, alleges that defendants violated the federal securities laws in connection with certain disclosures concerning the cost of the Nanox.ARC system as well as the comparison of the Nanox.ARC to CT scanners, among other allegations. The Lead Plaintiff in the McLaughlin Action seeks to represent a class of investors who purchased the Company’s publicly-traded securities between August 21, 2020 and November 17, 2021. The Company entered into a term sheet on April 28, 2023, to settle all shareholder class action litigation related to the McLaughlin Action and the consolidated White Action. On June 2, 2023, the Company entered into a formal settlement agreement to settle the McLaughlin Action and the consolidated White Action for $8 million. On October 31, 2023, Magistrate Judge Kuo preliminarily approved the settlement and on February 15, 2024, held a final approval hearing, during which she requested that the parties submit updated settlement claims information by letter on or before February 29, 2024 for incorporation into a final report and recommendation. The parties submitted the letter on February 29, 2024, and on April 17, 2024, Magistrate Judge Kuo issued a report and recommendation recommending that Judge Kovner grant the motion for final approval of the settlement. The settlement remains subject to court approval among other conditions. Due to the settlement agreement, during December, 2023 the Company deposited $5 million and the D&O insurance carrier deposited $3 million (The $3 million was recorded as other income in the consolidated statements of operations and comprehensive loss) in a trust account in connection with the settlement agreement. Therefore, as of December 31, 2023, the Company had no accrual in connection with the settlement agreement.

The Division of Enforcement of the U.S. Securities & Exchange Commission (the “SEC” or the “Commission”) conducted an investigation to determine whether there had been any violations of the federal securities laws, relating to the development cost of the Company’s Nanox.ARC prototypes, as well as the Company’s estimate for the cost of assembling the final Nanox.ARC product at scale, among other things. The Company and Ran Poliakine, former Chairman of the Board of Directors of the Company, have reached final agreements with the SEC staff to settle this matter, which agreements were approved by the United States District Court for the Southern District of New York in October 2023. The Company paid a civil penalty in the amount of $650 recorded on Other expenses (income)and was permanently enjoined from violating Section 17(a)(2) of the Securities Act of 1933 (the “Securities Act”) and Section 13(a) of the Securities Exchange Act of 1934 (the “Exchange Act”) and Rules 12b-20 and 13a-1 thereunder. Mr. Poliakine paid disgorgement of $240, together with prejudgment interest of $27, paid a civil penalty of $150, and was permanently enjoined from violating Section 17(a)(2) of the Securities Act and aiding and abetting any violation of Section 13(a) of the Exchange Act and Rules 12b-20 and 13a-1 thereunder.

On May 1, 2023, the Company received a notice alleging several causes of action, including breach of a consulting agreement between the claimant and Nanox Imaging PLC (the “Gibraltar Entity”) that was entered into in 2015. The claimant’s demand from the Company is for the payment of approximately $1.26 million for unpaid consulting fees from the Gibraltar Entity and approximately $25 million connection with his claimed entitlement to securities in the Gibraltar Entity. On or about December 21, 2023, a claim was filed in Israel against the Company, the Gibraltar Entity and the late Mr. Ran Poliakine, based on allegations previously dismissed by a U.S. court In the State of California. The Company reiterates its strong denial of the plaintiff’s baseless claims and emphasizes that the Company was never a party to the consulting agreement with the plaintiff. In addition, the Company is not responsible for any potential liabilities of the Gibraltar Entity, which is a separate legal entity. The Company is currently reviewing and analyzing the claim filed in Israel and will take all necessary steps to vigorously defend itself against these unfounded allegations. The Company remains confident in its legal position and is committed to protecting its shareholders and stakeholders. On April 5, 2024, the Gibraltar Entity filed an amended claim and a request for an anti-suit injunction (“ASI”) in Gibraltar against the plaintiff. A hearing for the ASI request has been scheduled for September 25, 2024. On April 17, 2024, the Company filed a request with the Israeli court to postpone the deadline for submitting its response to the claim until the Gibraltar court issues its decision on the ASI request. The court ordered the plaintiff to respond to the request by May 12, 2024.

Under the Innovation Law (formerly known as the Encouragement of Industrial Research and Development Law, 5744-1984) as currently in effect, Nanox AI is required to pay royalties to the Israel Innovation Authority (the “IIA”) of 3% on sales of products and services based on technology and know-how developed using such IIA research and development grants, until 100% (which may be increased under certain circumstances) of the grant, linked to the U.S. dollar and bearing interest at the LIBOR rate, is repaid. As of December 31, 2023, Nanox AI had paid royalties to the IIA in the amount of approximately $50 and had a remaining liability to the IIA of approximately $3.2 million.

Leases (Details) - Schedule of Supplemental Balance Sheet Information - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Supplemental Balance Sheet Information [Line Items]
Operating lease right-of-use assets	$ 4,573	$ 1,157
Current maturities of operating leases	861	740
Non-current operating leases	4,045	398
Total operating lease liabilities	$ 4,906	$ 1,138
Operating leases	8 years 5 months 1 day	1 year 6 months 7 days
Operating leases	12.12%	5.84%

Goodwill & Intangible Assets, Net (Details) - Schedule of Amortization of Intangible Assets $ in Thousands	Dec. 31, 2023 USD ($)
Schedule of Amortization of Intangible Assets [Abstract]
2024	$ 10,607
2025	10,498
2026	9,959
2027	9,959
2028 and thereafter	39,584
Total	$ 80,607

Cash, Cash Equivalents and Restricted Cash Equivalents (Details) - Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash [Abstract]

Cash and cash equivalents

$ 56,377

$ 38,463

Restricted bank deposit

^[1]

Total cash, cash equivalents and restricted cash shown in the statement of cash flows

$ 56,377

$ 38,529

[1]

Deferred Revenue (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred Revenue [Abstract]
Deferred revenue		$ 398

Goodwill & Intangible Assets, Net (Tables)

12 Months Ended

Dec. 31, 2023

Goodwill & Intangible Assets, Net [Abstract]

Schedule of Goodwill and Intangible Assets

The following table presents the changes in the carrying amount of goodwill during the periods ended December 31, 2023, and 2022 (U.S. dollars in thousands):

Segment of Operation	Radiology Services			AI Solutions			Total
Balance as of December 31, 2021	$	7,055		$	51,243		$	58,298
Impairment of the Goodwill related to the acquisition of Nanox AI	$	-		$	(50,878	)	$	(50,878	)
Balance as of December 31, 2022	$	7,055		$	365		$	7,420
Impairment of the Goodwill related to the acquisition of Nanox AI	$	-		$	(365	)	$	(365	)
Impairment of the Goodwill related to the acquisition of USARAD	$	(7,055	)	$	-		$	(7,055	)
Balance as of December 31, 2023	$	-		$	-		$	-

Schedule of Reporting Units Exceeded the Carrying Value

As of December 31, 2022, the percentage by which the estimated fair value of the Company’s reporting units exceeded the carrying value was as the following:

	Goodwill from acquisition of Nanox AI Unit #1			Goodwill from acquisition of USARAD Unit #2
Goodwill Assigned (in millions)	$	365		$	7,055
Fair Value/Carrying Amount		100.00	%		105.3	%

Schedule of Intangible Assets

Identifiable intangible assets consisted of the following:

						Accumulated
						amortization
	Useful life	Gross carrying amount				December 31,				Net carrying amount
	(Years)	2023		2022		2023		2022		2023		2022
						(U.S. $ in thousands)

Developed technology	10		27,316	$	27,316	$	5,921	$	3,187	$	21,395	$	24,129
Image big data	10		52,500		52,500		11,375		6,125		41,125		46,375
Market platform	4		2,591		2,591		1,404		756		1,187		1,835
Radiologist relationships	11.17		17,770		17,770		3,448		1,856		14,322		15,914
Trade name	12.17		2,095		2,095		373		201		1,722		1,894
Customer relationships	6.17		1,322		1,322		466		250		856		1,072
Weighted Average Useful life (Years)	10.05	$	103,594	$	103,594	$	22,987	$	12,375	$	80,607	$	91,219

Schedule of Amortization of Intangible Assets

Amortization of intangible assets for each of the next five years and thereafter is expected to be as follows (U.S. dollars in thousands):

Year ended December 31,
2024	$	10,607
2025		10,498
2026		9,959
2027		9,959
2028 and thereafter		39,584
Total	$	80,607

Leases (Details) $ in Thousands	12 Months Ended
Leases (Details) $ in Thousands	Dec. 31, 2023 USD ($) m²
Leases [Line Items]
Leases square description	As of December 31, 2023, the Company has several operating building and car lease agreements:In the second half of 2023, the company started leasing two office floors and parking spaces on Petah Tikva and at the end of the year moved the employees to this location.The company leases approximately 3080 squaremeters (1540 each floor). The lease agreement is effective through October 2028 with an option to extend the lease term through the second lease term, additional 5 years. The company decided that the lease term for the lease components will include both the Initial Lease Term and the Second Lease Term meaning effective through October 2033.The average monthly payment for this agreement is approximately $57 thousand.The Company’s principal executive offices were located in a leased facility in Neve Ilan, Israel until moved to Petah Tikva in December 2023. The monthly rent payment for all the lease premises in Neve-Ilan, Israel in 2023 was approximately $39 thousand.Company leases vehicles to some of its employees. The lease agreement is effective through July 2026 and the monthly payment in 2023 was approximately $13 thousand.Nanox Korea leases 3 vehicles to some employees. 2 of these 3 lease agreements expired in August 2023 and November 2023, respectively. The third lease agreement is effective through February 2024. The monthly payment for these agreements in 2023 was approximately $4 thousand.Nanox Korea leases an apartment for its employees. The lease agreement expired in November 2023.
Lease term	5 years
Monthly payment agreements	$ 57
Rent payments	$ 18
Lease Agreements [Member]
Leases [Line Items]
Squaremeters (in Square Meters) \| m²	3,080
Vehicles [Member]
Leases [Line Items]
Monthly payment agreements	$ 13
Neve-Ilan [Member]
Leases [Line Items]
Monthly payment agreements	39
Third Lease Agreement [Member]
Leases [Line Items]
Monthly payment agreements	4
Nanox Korea [Member]
Leases [Line Items]
Monthly payment agreements	1
Nanox Imaging Inc. [Member]
Leases [Line Items]
Rent payments	$ 6
Operating lease agreement expire	Jan. 31, 2025
USARAD Holdings Inc. [Member]
Leases [Line Items]
Rent payments	$ 11
Operating lease agreement expire	Dec. 31, 2027

Related Parties (Tables)

12 Months Ended

Dec. 31, 2023

Related Parties [Abstract]

Schedule of Related Party

Related party balances at December 31, 2023 and December 31, 2022 consisted of the following:

	December 31, 2023			December 31, 2022
	(U.S. Dollars in thousands)
(a) Due from Illumigyn	$	17		$	48
(b) Due from (to) Wellsense Technologies Ltd.		(13	)		10
(c) Due from Six-Eye Interactive		4			21
(d) Due from Six AI ltd.		-			8
(e) Due from Musashi (*)		-			2
Total from related parties	$	8		$	89

(*)

From 2023 Musashi is no longer a related party

	Year ended December 31,
	2023		2022			2021
	(U.S. Dollars in thousands)

Research and development – see c below		-		-			80
General and administrative – see d and e below		-		(218	)		(191	)

Leases (Tables)

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

Schedule of Company's Total Lease Costs

The table below presents the effects on the amounts relating to the Company’s total lease costs:

	Year ended December 31,
	2023		2022
	(U.S. Dollars in thousands)
Operating lease cost:
Fixed payments		1,121		937

Short-term lease cost		-		72
Total operating lease cost		1,121		1,009

Schedule of Supplemental Cash Flow Information

The table below presents supplemental cash flow information related to operating leases:

	Year ended December 31,
	2023		2022
	(U.S. Dollars in thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows used in operating leases		1,446		1,231

Right-of-use assets obtained in exchange for lease obligations (non-cash):
Operating leases		4,411		320

Schedule of Supplemental Balance Sheet Information

The table below presents supplemental balance sheet information related to operating leases:

	December 31,
	2023		2022
	(U.S. Dollars in thousands)
Operating leases:
Operating lease right-of-use assets		4,573		1,157

Current maturities of operating leases		861		740
Non-current operating leases		4,045		398
Total operating lease liabilities		4,906		1,138

	December 31,
	2023			2022
Weighted average remaining lease term
Operating leases		8.42			1.52

Weighted average discount rate
Operating leases		12.12	%		5.84	%

Schedule of Maturities of Operating Lease Liabilities

The table below presents maturities of operating lease liabilities:

	December 31,
	2023
	(U.S. Dollars in thousands)

2024		1,051
2025		820
2026		851
2027		879
2028		778
2029 and thereafter		3,862
Total operating lease payments		8,241
Less: imputed interest		3,335
Present value of lease liabilities		4,906

Significant Accounting Policies (Details) - USD ($) $ in Thousands			12 Months Ended
	Apr. 28, 2023	Feb. 01, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 29, 2022	Jan. 19, 2022
Significant Accounting Policies [Line Items]
Goodwill impairment			$ 7,420	$ 50,878
Impairment of property and equipment			$ 1,297	172	214
Private held amount		$ 1,010
Salary percentage			8.33%
Expenses			$ 1,024	$ 1,251	846
Tax benefit percentage			50.00%
Ordinary shares issued, Additionally (in Shares)			57,778,628	55,094,237
Ordinary shares issued, additionally, value			$ 165	$ 158
Cash	$ 290
Ordinary shares (in Shares)	45,392
Common Stock [Member]
Significant Accounting Policies [Line Items]
Purchased common shares (in Shares)		67,000
Ordinary shares issued, Additionally (in Shares)			57,778,628	55,094,237
Ordinary shares (in Shares)			34,750
Impairment of Long-Lived Assets [Member]
Significant Accounting Policies [Line Items]
Impairment of property and equipment				$ 172	$ 214
Cash and Cash Equivalents [Member]
Significant Accounting Policies [Line Items]
Debt securities			$ 28,373	$ 31,841
Minimum [Member]
Significant Accounting Policies [Line Items]
Success rate percentage			0.00%
Weighted average discount rate			4.696%
Maximum [Member]
Significant Accounting Policies [Line Items]
Success rate percentage			100.00%
Weighted average discount rate			27.90%
USARAD Holding Inc. [Member]
Significant Accounting Policies [Line Items]
Cash	$ 500
Ordinary shares (in Shares)	210,000
Zebra [Member]
Significant Accounting Policies [Line Items]
Shares issued (in Shares)							89,286
Ordinary shares issued, Additionally (in Shares)						2,648,424
Ordinary shares issued, additionally, value						$ 18,617

Long Term Loan and Current Maturities of Long Term Loan

12 Months Ended

Dec. 31, 2023

Long Term Loan and Current Maturities of Long Term Loan [Abstract]

LONG TERM LOAN AND CURRENT MATURITIES OF LONG TERM LOAN

NOTE 11 — LONG TERM LOAN AND CURRENT MATURITIES OF LONG TERM LOAN

During September 2021, Nanox Korea entered into a 3 year Loan agreement with a Korean Bank, according to which the Bank granted the Company a loan in the amount of $3.8 million. The loan bears an annual interest at a rate of 3 months KORIBOR and 1.149%, whereas interest payments are due on a monthly basis and the principal is due at the end of the loan term. The bank received a floating charge on the Nanox Korea’s assets.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

Deferred Revenue (Details) - Schedule of Deferred Revenue - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Schedule of Deferred Revenue [Abstract]

Balance

$ 580

^[1]

$ 662

Additions

176

102

Revenue recognized in the reported period

(213)

(184)

Balance

$ 543

^[2]

$ 580

^[1]

[1]	Includes $398 thousand under long term deferred revenue in the Company’s consolidated balance sheets as of December 31, 2022.
[2]	Includes only short term deferred revenue in the Company’s consolidated balance sheets as of December 31, 2023.

Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
REVENUE	$ 9,905	$ 8,578	$ 1,304
COST OF REVENUE	16,497	15,458	2,816
GROSS LOSS	(6,592)	(6,880)	(1,512)
OPERATING EXPENSES:
Research and development, net	26,049	26,507	17,122
Sales and Marketing	4,168	4,376	7,033
General and administrative	24,272	41,254	34,709
Goodwill impairment	7,420	50,878
Change in contingent earnout liability	(4,488)	(20,376)
Other expenses (income)	(1,424)	8,191	1,182
TOTAL OPERATING EXPENSES	55,997	110,830	60,046
OPERATING LOSS	(62,589)	(117,710)	(61,558)
REALIZED LOSS FROM SALE OF MARKETABLE SECURITIES	(178)
FINANCIAL INCOME (EXPENSES), net	1,652	789	(288)
OPERATING LOSS BEFORE INCOME TAXES	(61,115)	(116,921)	(61,846)
INCOME TAX BENEFIT	339	3,678	48
NET LOSS	$ (60,776)	$ (113,243)	$ (61,798)
BASIC LOSS PER SHARE (in Dollars per share)	$ (1.08)	$ (2.17)	$ (1.28)
THE WEIGHTED AVERAGE OF THE NUMBER OF ORDINARY SHARES (in thousands) (in Shares)	56,368	52,235	48,216
NET LOSS	$ (60,776)	$ (113,243)	$ (61,798)
Other comprehensive loss:
Reclassification of net losses realized in income statement	178
Unrealized gain (loss) from marketable securities	1,491	(1,367)	(607)
Total other comprehensive income (loss):	1,669	(1,367)	(607)
TOTAL COMPREHENSIVE LOSS	$ (59,107)	$ (114,610)	$ (62,405)

Significant Accounting Policies (Details) - Schedule of Property and Equipment	Dec. 31, 2023
Computers and electronic equipment [Member] \| Minimum [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment	3 years
Computers and electronic equipment [Member] \| Maximum [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment	7 years
Office furniture and lab equipment [Member] \| Minimum [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment	5 years
Office furniture and lab equipment [Member] \| Maximum [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment	7 years
Vehicles [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment	7 years
Equipment and machinery [Member] \| Minimum [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment	5 years
Equipment and machinery [Member] \| Maximum [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment	10 years

Goodwill & Intangible Assets, Net (Details) - Schedule of Reporting Units Exceeded the Carrying Value $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)
Goodwill from acquisition of Nanox AI Unit #1 [Member]
Schedule of Reporting Units Exceeded the Carrying Value [Line Items]
Goodwill Assigned (in millions)	$ 365
Fair Value/Carrying Amount	100.00%
Goodwill from acquisition of USARAD Unit #2 [Member]
Schedule of Reporting Units Exceeded the Carrying Value [Line Items]
Goodwill Assigned (in millions)	$ 7,055
Fair Value/Carrying Amount	105.30%

Leases

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

LEASES

NOTE 8 — LEASES:

As of December 31, 2023, the Company has several operating building and car lease agreements:

In the second half of 2023, the company started leasing two office floors and parking spaces on Petah Tikva and at the end of the year moved the employees to this location.

The company leases approximately 3080 squaremeters (1540 each floor). The lease agreement is effective through October 2028 with an option to extend the lease term through the second lease term, additional 5 years. The company decided that the lease term for the lease components will include both the Initial Lease Term and the Second Lease Term meaning effective through October 2033.

The average monthly payment for this agreement is approximately $57 thousand.

The Company’s principal executive offices were located in a leased facility in Neve Ilan, Israel until moved to Petah Tikva in December 2023.

The monthly rent payment for all the lease premises in Neve-Ilan, Israel in 2023 was approximately $39 thousand.

Company leases vehicles to some of its employees. The lease agreement is effective through July 2026 and the monthly payment in 2023 was approximately $13 thousand.

Nanox Korea leases 3 vehicles to some employees. 2 of these 3 lease agreements expired in August 2023 and November 2023, respectively. The third lease agreement is effective through February 2024. The monthly payment for these agreements in 2023 was approximately $4 thousand.

Nanox Korea leases an apartment for its employees. The lease agreement expired in November 2023. The monthly payment for this agreement on 2023 was approximately $1 thousand.

Nanox AI leases its offices in Israel under an operating lease agreement which expires in November 2024. The monthly rent payment for this agreement in 2023 was approximately $18 thousand.

Nanox Imaging Inc. leases its offices in the U.S. under operating lease agreement which expires on January 31, 2025. The monthly rent payment for this agreement is approximately $6 thousand.

USARAD Holdings inc. leases its offices in the U.S. under operating lease agreement which expires on December 31, 2027. The monthly rent payment for this agreement is approximately $11 thousand.

The table below presents the effects on the amounts relating to the Company’s total lease costs:

	Year ended December 31,
	2023		2022
	(U.S. Dollars in thousands)
Operating lease cost:
Fixed payments		1,121		937

Short-term lease cost		-		72
Total operating lease cost		1,121		1,009

The table below presents supplemental cash flow information related to operating leases:

	Year ended December 31,
	2023		2022
	(U.S. Dollars in thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows used in operating leases		1,446		1,231

Right-of-use assets obtained in exchange for lease obligations (non-cash):
Operating leases		4,411		320

The table below presents supplemental balance sheet information related to operating leases:

	December 31,
	2023		2022
	(U.S. Dollars in thousands)
Operating leases:
Operating lease right-of-use assets		4,573		1,157

Current maturities of operating leases		861		740
Non-current operating leases		4,045		398
Total operating lease liabilities		4,906		1,138

	December 31,
	2023			2022
Weighted average remaining lease term
Operating leases		8.42			1.52

Weighted average discount rate
Operating leases		12.12	%		5.84	%

The table below presents maturities of operating lease liabilities:

	December 31,
	2023
	(U.S. Dollars in thousands)

2024		1,051
2025		820
2026		851
2027		879
2028		778
2029 and thereafter		3,862
Total operating lease payments		8,241
Less: imputed interest		3,335
Present value of lease liabilities		4,906

Segments of Operations (Tables)

12 Months Ended

Dec. 31, 2023

Segments of Operations [Abstract]

Schedule of Reportable Operating Segments Based on Net Sales and Operating Loss

The accounting policies of the various segments are the same as those described in Note 2, “Summary of Significant Accounting Policies.” The Company evaluates the performance of its reportable operating segments based on net sales and operating loss.

	Year ended December 31, 2023 (U.S. dollars in thousands)
	Nanox. ARC			Radiology Services			AI Solutions			Total

Revenues	$	116		$	9,462		$	327		$	9,905
Segment operating loss		(42,231	)		(4,288	)		(16,070	)		(62,589	)
Financial income											1,652
Realized loss from sale of marketable securities											(178	)
Loss before taxes on income										$	(61,115	)

Depreciation and amortization expenses	$	1,036		$	12		$	150		$	1,198
Change in obligation in earn-out liabilities	$	-		$	(4,488	)	$	-		$	(4,488	)
Goodwill impairment	$	-		$	7,055		$	365		$	7,420
Stock based compensation	$	5,678		$	202		$	958		$	6,838

Total Assets	$	130,665		$	21,709		$	66,274		$	218,648
Expenditures for segment’s assets	$	3,184		$	81		$	38		$	3,303

	Year ended December 31, 2022 (U.S. dollars in thousands)
	Nanox. ARC			Radiology Services			AI Solutions			Total

Revenues	$	-		$	8,235		$	343		$	8,578
Segment operating loss		(67,066	)		(2,760	)		(47,884	)		(117,710	)
Financial income											789
Loss before taxes on income										$	(116,921	)

Depreciation and amortization expenses	$	611		$	2,642		$	8,259		$	11,512
Change in obligation in earn-out liabilities	$	-		$	840		$	(21,216	)	$	(20,376	)
Goodwill impairment	$	-		$	-		$	50,878		$	50,878
Stock based compensation	$	17,049		$	224		$	1,350		$	18,623

Total Assets	$	148,352		$	30,753		$	74,828		$	253,933
Expenditures for segment’s assets	$	8,140		$	15		$	26		$	8,181

	Year ended December 31, 2021 (U.S. dollars in thousands)
	Nanox. ARC			Radiology Services			AI Solutions			Total

Revenues	$	-		$	1,034		$	270		$	1,304
Segment operating loss		(56,875	)		(530	)		(4,153	)		(61,558	)
Financial expense											(288	)
Loss before taxes on income										$	(61,846	)

Depreciation and amortization expenses		458			441			1,393			2,292
Stock based compensation	$	18,433		$	37		$	336		$	18,806

Total Assets	$	195,621		$	31,802		$	135,747		$	363,170
Expenditures for segment’s assets	$	23,139		$	2,859		$	19		$	26,017

Schedule of Property and Equipment by Geography

Long-lived assets by geography

	Year Ended December 31
	2023		2022		2021
Israel		7,360		5,476		4,986
South Korea		38,921		38,922		33,949
Unites States		635		159		29
Japan		-		145		196
		46,916		44,702		39,160

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss for the year	$ (60,776)	$ (113,243)	$ (61,798)
Adjustments required to reconcile net loss to net cash used in operating activities:
Share-based compensation	6,838	18,623	18,806
Amortization of intangible assets	10,612	10,607	1,768
Impairment of goodwill	7,420	50,878
Change in contingent earnout liability	(4,488)	(20,376)
Depreciation	1,198	905	524
Deferred tax liability, net	(377)	(3,733)	(116)
Realized loss from sale of marketable securities	178
Exchange rate differentials	69	(47)	10
Amortization of premium, discount and accrued interest on marketable securities	735	1,398	(216)
Impairment of property and equipment		172	214
Loss from disposal of property and equipment	1,297
Changes in operating assets and liabilities, net of effects of businesses acquired:
Accounts receivable, net	(507)	74	(40)
Prepaid expenses and other current assets	1,940	1,235	1,724
Other non-current assets	(251)	(800)	(374)
Accounts payable	(153)	469	1,721
Accrued expenses and other liabilities	(8,956)	10,410	(719)
Operating lease assets and liabilities	352	(125)	23
Deferred revenue	(37)	(82)	179
Other long-term liabilities	129	250	233
Net cash used in operating activities	(44,777)	(43,385)	(38,061)
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash paid for business combinations, net of cash and restricted cash acquired			(2,859)
Investment in restricted deposits	(373)
Proceeds from maturity of marketable securities	38,287	31,241	10,986
Purchase of marketable securities		(8,454)	(104,043)
Proceeds from sale of marketable securities	822		2,754
Purchase of property and equipment	(3,303)	(7,171)	(23,158)
Investment in equity securities		(1,010)
Net cash provided by (used in) investing activities	35,433	14,606	(116,320)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from long term loan			3,796
Proceeds from issuance of ordinary shares and warrants, net of issuance costs	27,139
Repayment of financial liability		(145)
Payment due to settlement of contingent earnout liabilities	(790)
Proceeds from issuance of ordinary shares upon exercise of warrants		370	267
Proceeds from issuance of ordinary shares upon exercise of options	903	579	3,316
Net cash provided by financing activities	27,252	804	7,379
EFFECT OF CHANGES IN EXCHANGE RATES ON CASH AND CASH EQUIVALENTS AND RESTRICTED CASH EQUIVALENTS	(60)	(268)	(10)
NET CHANGE IN CASH AND CASH EQUIVALENTS AND RESTRICTED CASH EQUIVALENTS	17,848	(28,243)	(147,012)
CASH AND CASH EQUIVALENTS AND RESTRICTED CASH EQUIVALENTS AT BEGINNING OF THE YEAR	38,529	66,772	213,784
CASH AND CASH EQUIVALENTS AND RESTRICTED CASH EQUIVALENTS AT END OF THE YEAR	56,377	38,529	66,772
SUPPLEMENTARY INFORMATION ON ACTIVITIES INVOLVING CASH FLOWS:
Cash paid for income taxes	3	147	7
Cash paid for interest	149	90	13
SUPPLEMENTARY INFORMATION ON ACTIVITIES NOT INVOLVING CASH FLOWS:
Fair value of ordinary shares issued as consideration for purchase of assets			1,500
Fair value of ordinary shares issued as consideration for business combinations and achievement of milestones			100,010
Issuance of ordinary shares in connection with earnout liability	1,561	953
Issuance of ordinary shares under settlement agreement with former shareholders of Nanox AI Ltd.		18,617
Fair value of contingent consideration assumed in business combinations			47,194
Fair value of contingent consideration assumed in purchase of assets			1,091
Reclassification of earn-out liability to equity	1,500
Operating lease liabilities arising from obtaining operating right-of use assets	$ 4,411	$ 320	$ 194

Business Combination and Other Transaction (Details) - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	Nov. 04, 2021	Nov. 02, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Aug. 09, 2021
Business Combination and Other Transaction [Line Items]
Purchase consideration	$ 315
Allocated future services	$ 970
Remaining service periods	4 years
Determined estimated useful life period			10 years
Intangible assets useful life			10 years 18 days
Agreement loan amount						$ 3,000
Annual interest rate						6.00%
Assets acquired and liability assumed in goodwill			$ 51,243
Goodwill impairment charge			7,420	$ 50,878
Goodwill impairment charge			$ 7,055
Preferred C Shares [Member]
Business Combination and Other Transaction [Line Items]
Price per share (in Dollars per share)						$ 23.42
Business Acquisition [Member]
Business Combination and Other Transaction [Line Items]
Intangible assets useful life			10 years
Nanox AI Ltd [Member]
Business Combination and Other Transaction [Line Items]
Ordinary shares issued (in Shares)	3,249,142
Employee options and restricted stock units (in Shares)	70,211
Estimated fair value	$ 88,510
Outstanding shares per share (in Dollars per share)	$ 26.57
Description of net assets			The allocation of the purchase price to net assets acquired and liability assumed for the acquisition of Zebra resulted in the recognition of intangible assets related to technology of $27,316 thousand and Image Big Data of $52,500 thousand, both of which will be amortized over a remaining useful life period of 10 years. In order to estimate the fair value of Zebra’s Image Big Data, the Company used the cost approach method using the discounted weighted average cost of one image for $1.75 per one patient record multiplied by approximately 30 million patient records that the Company purchased (patient records represents over 10 years of patient history, multi modalities, heterogeneous data of ethnicity and age) as of the acquisition date. This estimate is based on the experience and knowledge of management from its own experience in its data monetization projects and after taking into consideration the legal aspects of the non-transferable data. Therefore, the total fair value of the Image Big Data was assumed to be $52,500 thousand at the acquisition date.The company can generate income immediately from this asset. In order to estimate the fair value of Zebra’s technology, the Company used the discounted cash flow method, whereas the fair value of the tax amortization benefit was $3.0 million and the fair value of the intangible asset related to technology before tax amortization benefit was $24.3 million. The tax amortization benefit was calculated based on the applicable tax rate of 23.02% and economic life of 10 years. The discount rate for Zebra’s technology was estimated at 18% reflecting a 1% discount on the company’s WACC. Therefore, the fair value of Zebra’s intangible asset related to technology was estimated at $27.3 million at the date of the acquisition.
Goodwill impairment charge			$ 365	$ 50,878
Nanox AI Ltd [Member] \| Business Acquisition [Member]
Business Combination and Other Transaction [Line Items]
General and administration expenses			310
USARAD Holding Inc. [Member]
Business Combination and Other Transaction [Line Items]
Revenues			84,366
Acquisition of shares percentage		100.00%
Purchase of shares percentage		100.00%
Cash		$ 7,147
Ordinary shares (in Shares)		496,545
Estimated fair value		$ 11,500
Total consideration		18,647
Other Operational Performance-Based Earnouts Over		$ 8,500
Additional payment			$ 144
Intangible asset, description			The allocation of the purchase price to net assets acquired and liability assumed resulted in the recognition of intangible asset related to retained radiologists of $17,770 thousand, customers’ relationship of $1,322 thousand, trademark of $2,095 thousand and goodwill of $7,055 thousand, which is primarily attributed to the expected synergies from combining the operations of teleradiology services with the Company’s tomographic imaging systems. As such, goodwill will be assigned to the operational segment of radiology services. The intangible asset related to retained radiologists has a useful-life of 11.17 years, the intangible asset related to customers’ relationship has a useful-life of 6.17 years and the intangible asset related to the trademark has a useful-life of 12.17 years.
USARAD Holding Inc. [Member] \| Business Acquisition [Member]
Business Combination and Other Transaction [Line Items]
General and administration expenses			$ 198
MDWEB LLC [Member]
Business Combination and Other Transaction [Line Items]
Assets acquisition, description			At the same date, the Company issued 64,715 of its ordinary shares to MDWEB with an estimated fair value of $1,500 thousand. In addition and as a result of successful achievement of certain milestones related to technical integration of MDW platform with the Nanox.CLOUD and achieving certain other operational targets, the Company will pay additional stock consideration in the amount of $1,500 thousand at a per share value, which is determined by the average closing price of the 30 trading days ending on the applicable milestone’s achievement date.
Intangible assets on straight-line basis over expected useful life			4 years

Segments of Operations

12 Months Ended

Dec. 31, 2023

Segments of Operations [Abstract]

SEGMENTS OF OPERATIONS

NOTE 15 — SEGMENTS OF OPERATIONS:

The Company reports segment information based on the “management” approach. The management approach designates the internal reporting used by management for making decisions and assessing performance as the source of the Company’s reportable operating segments. The Company manages its business primarily on a service basis. The Company’s reportable segments consist of the Nanox.ARC division, the radiology services division and the AI solutions division. Each one is managed separately to better align with the Company’s customers and distribution partners and the unique market dynamics of each segment. Operating income for each segment includes net sales to third parties, related cost of sales and operating expenses directly attributable to the segment. Costs excluded from segment operating income include various corporate expenses such as income taxes. The Company does not include intercompany transfers between segments for management reporting. From 2022, total assets for each of the Company’s reportable segments have been separately presented to, and reviewed by, the Chief Operating Decision Maker of the Company to assess the performance of the Company’s segments.

Total assets reviewed include marketable securities although their profit or loss are not included in the measurements of the reportable segments’ loss.

	Year ended December 31, 2023 (U.S. dollars in thousands)
	Nanox. ARC			Radiology Services			AI Solutions			Total

Revenues	$	116		$	9,462		$	327		$	9,905
Segment operating loss		(42,231	)		(4,288	)		(16,070	)		(62,589	)
Financial income											1,652
Realized loss from sale of marketable securities											(178	)
Loss before taxes on income										$	(61,115	)

Depreciation and amortization expenses	$	1,036		$	12		$	150		$	1,198
Change in obligation in earn-out liabilities	$	-		$	(4,488	)	$	-		$	(4,488	)
Goodwill impairment	$	-		$	7,055		$	365		$	7,420
Stock based compensation	$	5,678		$	202		$	958		$	6,838

Total Assets	$	130,665		$	21,709		$	66,274		$	218,648
Expenditures for segment’s assets	$	3,184		$	81		$	38		$	3,303

	Year ended December 31, 2022 (U.S. dollars in thousands)
	Nanox. ARC			Radiology Services			AI Solutions			Total

Revenues	$	-		$	8,235		$	343		$	8,578
Segment operating loss		(67,066	)		(2,760	)		(47,884	)		(117,710	)
Financial income											789
Loss before taxes on income										$	(116,921	)

Depreciation and amortization expenses	$	611		$	2,642		$	8,259		$	11,512
Change in obligation in earn-out liabilities	$	-		$	840		$	(21,216	)	$	(20,376	)
Goodwill impairment	$	-		$	-		$	50,878		$	50,878
Stock based compensation	$	17,049		$	224		$	1,350		$	18,623

Total Assets	$	148,352		$	30,753		$	74,828		$	253,933
Expenditures for segment’s assets	$	8,140		$	15		$	26		$	8,181

	Year ended December 31, 2021 (U.S. dollars in thousands)
	Nanox. ARC			Radiology Services			AI Solutions			Total

Revenues	$	-		$	1,034		$	270		$	1,304
Segment operating loss		(56,875	)		(530	)		(4,153	)		(61,558	)
Financial expense											(288	)
Loss before taxes on income										$	(61,846	)

Depreciation and amortization expenses		458			441			1,393			2,292
Stock based compensation	$	18,433		$	37		$	336		$	18,806

Total Assets	$	195,621		$	31,802		$	135,747		$	363,170
Expenditures for segment’s assets	$	23,139		$	2,859		$	19		$	26,017

For the years ended December 31, 2023, 2022 and December 31, 2021, the Company’s revenues in the United States constituted approximately 99%, 97% and 98% of the Company’s total revenue, respectively. For the years ended December 31, 2023, 2022 and December 31, 2021, no individual customer exceeded 10% of the Company’s total revenue or total accounts receivables.

Long-lived assets by geography

	Year Ended December 31
	2023		2022		2021
Israel		7,360		5,476		4,986
South Korea		38,921		38,922		33,949
Unites States		635		159		29
Japan		-		145		196
		46,916		44,702		39,160

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//280/tableOfContent

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-26

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-34

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details

Property and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment, Net [Abstract]

Schedule of Property and Equipment

Composition of property and equipment grouped by major classifications is as follows:

	December 31,
	2023			2022
	(U.S. Dollars in thousands)

Office furniture and lab equipment		468			721
Computers and electronic equipment		1,464			1,304
Equipment and machinery		3,471			4,326
Leasehold improvement		854			647
Vehicles		243			156
Land – See b below		6,314			6,314
Production line– See b below		32,220			31,740
		45,034			45,208
Less: accumulated depreciation		(2,691	)		(1,663	)
Total property and equipment, net		42,343			43,545

Long Term Loan and Current Maturities of Long Term Loan (Details) $ in Millions	Sep. 30, 2021 USD ($)
Long Term Loan and Current Maturities of Long Term Loan [Abstract]
Loan agreement term	3 years
Loan amount	$ 3.8
Annual interest rate	1.149%

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

Income Tax (Details) - Schedule of Valuation Allowance $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Schedule of Valuation Allowance [Abstract]
Valuation allowance, December 31, 2022	$ 24,704
Increase	5,542
Valuation allowance, December 31, 2023	$ 30,246

Shareholders' Equity

12 Months Ended

Dec. 31, 2023

Shareholders' Equity [Abstract]

SHAREHOLDERS’ EQUITY

NOTE 13 — SHAREHOLDERS’ EQUITY:

Share capital

Each holder of the Company’s ordinary shares, par value NIS 0.01 per share, is entitled to one vote. The holders of ordinary shares are also entitled to receive dividends whenever funds are legally available and declared by the Company’s Board of Directors (the “Board”). Since inception, the Company has not declared any dividends.

The following table presents the number of authorized and issued and outstanding shares as of each reporting date for each class of shares:

	December 31, 2023				December 31, 2022
	Authorized		Issued and Outstanding		Authorized		Issued and Outstanding
Ordinary shares		100,000,000		57,778,628		100,000,000		55,094,237
Total		100,000,000		57,778,628		100,000,000		55,094,237

On January 2, 2022, the Company issued 2,953 RSUs to its Chief Executive Officer for services rendered prior to 2022.

On January 19, 2022, the Company issued 89,286 shares to the former shareholders of Nanox AI due to partial achievement of a milestone that occurred post-closing.

On December 29, 2022, the Company entered into a settlement with respect to any additional amount that could be granted under the Agreement, according to which the Company issued Nanox AI’s former shareholders an additional 2,648,424 ordinary shares (representing additional consideration of approximately $18,617 thousand). As a result of the settlement, both parties’ performance obligations under the Agreement have been satisfied in full.

On April 28, 2023, the Company entered into a settlement with respect to any additional amount that could be granted under the Agreement, according to which the Company issued USARAD Holding Inc. former shareholders an additional 255,392 ordinary shares (representing additional consideration of approximately $1,561 thousand). As a result of the settlement, both parties’ performance obligations under the Agreement have been satisfied in full.

On July 26, 2023 the Company entered into a securities purchase agreement with a single institutional investor for the purchase and sale of 2,142,858 of the Company’s ordinary shares, par value NIS 0.01 per share together with warrants to purchase up to 2,142,858 ordinary shares at a combined purchase price of $14.00 per share, in a registered direct offering. The warrants have an exercise price of $19.00 per share, are exercisable immediately upon issuance and will expire five years from issuance. The Company accounts for the warrants in accordance with the guidance contained in Accounting Standards Codification 815 (“ASC 815”), “Derivatives and Hedging”. Accordingly, the warrants are considered indexed to the entity’s own stock and are classified within equity.

Share based compensation

On September 3, 2019, the Company’s board of directors resolved to adopt an equity incentive plan (the “Plan”). Based on such plan, each option will be exercisable for one ordinary share of the Company and will become exercisable at such terms and during such periods, as the Company’s board of directors shall determine. Pursuant to the Plan (and further increase of option pool approved by the Company’s board of directors), 8,041,936 ordinary shares of NIS 0.01 par value of the Company are reserved for issuance upon the exercise of the same amount of awards to be granted to some of the Company’s employees, directors and consultants.

As of December 31, 2023, there were 1,220,446 ordinary shares reserved for the equity incentive plan. The Company’s board of directors also approved the Plan for the purpose of selecting the capital gains tax track, under Section 102 of the Israeli Income Tax Ordinance, for options granted to the Company’s Israeli employees.

As of December 31, 2023, there is an unrecognized share-based compensation expense of $15,721 thousand to be recognized over the average remaining vesting period of 1.90 years.

The following table summarizes share-based awards for the period ended December 31, 2023:

During 2023, the Company granted certain employees, officers and directors awards to purchase 545,105 of the Company’s ordinary shares for an average exercise price of $11.22. The Company’s stock options have a term of 10 years from grant date. The granted options generally vest as follows: 25% on the first anniversary from the “Vesting Start Date” as defined in the grant agreement and remainder vest ratably over the following 12 quarters.. Included in the awards are 35,500 RSUs that were granted to certain employees on May 23, 2023. Out of those 34,750 were exercised in 2023 and the remaining were forfeited. The Company recorded an expense of $642 attributable to RSUs awards during the reporting period, which was included in Research and development expenses, net.

	Year ended December 31, 2023
				Weighted
	Number of			average
	share-based			exercise
		payment			Price (in
		awards			U.S. Dollar)
Outstanding at beginning of year		5,115,910		$	15.19
Changes during the year:
Granted		545,105			11.22
Exercised		(286,141	)		3.02
Forfeited		(153,480	)		19.36
Outstanding at end of year		5,221,394			13.34
Aggregate intrinsic value	$	5,112			-
Exercisable at end of year		3,621,783			10.43
Aggregate intrinsic value	$	5,110			-

The fair value of each granted award is estimated at the date of grant using the Black-Scholes option-pricing model. The assumptions used for the year ended December 31, 2023 and year ended at December 31, 2022 are as follows:

	Year ended December 31, 2023		Year ended December 31, 2022
Dividend yield		0		0
Expected volatility		74.26% - 81.80%		50.75% - 52.75%
Risk-free interest rate		3.45% - 4.28%		1.52% - 4.34%
Expected term (years)		6.25 - 10		5.52–10

The expected volatility is based on the historical volatility of comparable companies. The risk-free interest rate assumption is based on observed interest rates appropriate for the expected term of the awards granted in dollar terms. The Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term. Accordingly, as to ordinary course options granted, the expected term was determined using the simplified method, which takes into consideration the option’s contractual life and the vesting periods (for non-employees, the expected term is equal to the option’s contractual life).

The following table summarizes information concerning outstanding and exercisable awards as of December 31, 2023:

December 31, 2023
Awards outstanding							Awards exercisable
		Number of			Weighted		Number of		Weighted
		awards			average		awards		average
		outstanding			remaining		exercisable		remaining
Exercise		at end of			contractual		at end of		contractual
price		year			life (years)		year		life (years)
$	0.00-0.01		31,389	*)		-		31,389		-
$	2.21		2,313,143			5.94		2,312,101		5.94
$	11.06		52,000			9.39		-		-
$	11.52		346,500			9.47		43,312		9.47
$	16.00		213,109			6.03		161,062		5.37
$	17.63		968,328			8.68		319,132		8.52
$	23.19		210,000			7.78		105,000		7.78
$	23.42		16,000			7.77		8,000		7.77
$	23.84		595,268			7.95		313,184		7.94
$	23.86		69,400			7.75		39,035		7.75
$	24.97		21,900			7.42		13,687		7.42
$	28.96		18,875			6.84		18,875		6.84
$	30.66		26,400			7.53		14,848		7.53
$	30.93		20,000			6.81		20,000		6.81
$	36.74		3,000			6.93		2,250		6.93
$	40.21		45,072			7.19		32,777		7.19
$	49.68		233,000			7.05		160,187		7.05
$	59.2		13,000			6.94		9,750		6.94
$	64.61		25,010			7.12		17,194		7.12

*)	Including 18,326 RSUs that were granted to the employees of Nanox AI at the completion of the merger and 13,063 RSUs that were issued in consideration for services.

Share-based compensation expenses

	Year Ended December 31,
	2023		2022		2021
	(U.S. dollars in thousands)
Cost of revenue		56		99		51
Research and development		3,818		4,806		3,248
Sales and Marketing		484		997		2,442
General and administrative		2,480		12,721		13,065
		6,838		18,623		18,806

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
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-URI https://asc.fasb.org//505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (i)
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

+ Details

Significant Accounting Policies

12 Months Ended

Dec. 31, 2023

Significant Accounting Policies [Abstract]

SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 — SIGNIFICANT ACCOUNTING POLICIES:

Basis of presentation

The Company’s consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States (hereinafter,“U.S GAAP”) and include the accounts of the Company and of all its wholly owned subsidiaries. Intercompany accounts and transactions have been eliminated in consolidation.

Use of estimates in the preparation of financial statements

The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results may differ from those estimates and such differences may have a material impact on the Company’s consolidated financial statements. As applicable to these consolidated financial statements, the most significant estimates relate to goodwill impairment, impairment of long-lives assets, useful lives of intangible assets, income tax, legal and other contingencies and share-based payments. The Company bases its estimates on historical experience, known trends and events and various other factors that the Company believes are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. The Company evaluates its estimates and assumptions on an ongoing basis. The Company’s actual results may differ from these estimates under different assumptions or conditions.

Functional currency

The U.S. dollar is the currency of the primary economic environment in which the operations of the Company and its subsidiaries are conducted. A substantial portion of the revenue and operational costs are denominated in U.S. dollars. Accordingly, the functional currency of the Company is the U.S. dollar (“primary currency”). Transactions and balances originally denominated in dollars are presented at their original amounts. Balances in foreign currencies are translated into the primary currency using historical and current exchange rates for nonmonetary and monetary balances, respectively. For foreign transactions and other items reflected in the statements of operations, the following exchange rates are used: (1) for transactions – exchange rates at transaction dates or average rates and (2) for other items (derived from nonmonetary balance sheet items such as depreciation) – historical exchange rates. The resulting transaction gains or losses are recorded as financial income or expenses.

Business Combinations

The Company allocates the fair value of consideration transferred in a business combination to the assets acquired, liabilities assumed, and non-controlling interests in the acquired business based on their fair values at the acquisition date. Acquisition-related expenses are recognized separately from the business combination and are expensed as incurred. The excess of the fair value of the consideration transferred plus the fair value of any non-controlling interest in the acquiree over the fair value of the assets acquired, liabilities assumed in the acquired business is recorded as goodwill. The fair value of the consideration transferred may include a combination of cash, equity securities, earn out payments and deferred payments. The allocation of the consideration transferred in certain cases may be subject to revision based on the final determination of fair values during the measurement period, which may be up to one year from the acquisition date. The cumulative impact of revisions during the measurement period is recognized in the reporting period in which the revisions are identified. The Company includes the results of operations of the businesses that it has acquired in its consolidated results prospectively from the respective dates of acquisition.

The Company records obligations in connection with its business combinations at fair value on the acquisition date. Each reporting period thereafter, the Company revalues earn-out liabilities and records the changes in their fair value in the consolidated statements of operations and comprehensive loss.

Changes in the fair value of earn-out liabilities can result from adjustments to the discount rates, the Company’s shares price, sales and profitability targets. This fair value measurement represent Level 3 measurements, as they are based on significant inputs not observable in the market. Significant judgment is required in determining the assumptions utilized as of the acquisition date and for each subsequent period. Accordingly, changes in the assumptions described above could have a material impact on the Company’s consolidated results of operations.

Cash and cash equivalents

Cash equivalents consist of short term deposits and money market funds. The short term deposits are short-term unrestricted highly liquid investments that are readily convertible to cash and with original maturities of three months or less at acquisition. The money market funds consist of institutional investors money market funds and are readily redeemable to cash.

Marketable Securities

All highly liquid investments are classified as marketable securities and have been classified and accounted for as available-for-sale. Investment in securities consists of debt securities classified as available-for-sale and recorded at fair value. The Company classifies its marketable securities as either short-term or long-term based on each instrument’s underlying contractual maturity date and its reasonable expectation regarding those securities. Unrealized gains and losses on marketable debt securities classified as available-for-sale are reported net of reclassifications in other comprehensive income/(loss).

Premiums and discounts on debt securities are amortized or accreted over the life of the related security as an adjustment to yield using the effective interest method. Such amortization and accretion are included in the “Financial income, net” line item in the consolidated statements of operations.

Inventories:

Inventories include raw materials and finished products and are valued at the lower of cost or net realizable value. Costs include materials, labor, external service, and manufacturing overhead. The Company adjusts excess and obsolete inventories to net realizable value and write-downs of excess and obsolete inventories are recorded as a component of cost of revenues.

Accounts receivables

Accounts receivables are presented net of the allowance for expected credit loss and consists of short term receivables that arise in the normal course of business. The Company performs ongoing credit evaluations of its customers’ financial condition and typically requires no collateral from its customers.

The Company maintains the allowance for estimated losses resulting from the inability of the Company’s customers to make required payments. The allowance represents the current estimate of lifetime expected credit losses over the remaining duration of existing accounts receivable considering current market conditions and supportable forecasts when appropriate. The estimate is a result of the Company’s ongoing evaluation of collectability, customer creditworthiness, historical levels of credit losses, and future expectations.

Changes in the allowance for credit losses are recognized in general and administrative expenses. Accounts receivables are written-off against the allowance for credit losses when management deems the accounts are no longer collectible.

Property and equipment, net

Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated on a straight-line basis over the following estimated useful lives:

		Years

Computers and electronic equipment		3-7
Office furniture and lab equipment		5-7
Vehicles		7
Equipment and machinery		5-10

Leasehold improvements are amortized over the terms of the respective leases or the estimated useful lives of the improvements, whichever is shorter.

i. Intangible Assets, net

Goodwill

Goodwill reflects the excess of the consideration transferred plus the fair value of any non-controlling interest in the acquiree at the business combination date over the fair values of the identifiable net assets acquired. Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. The Company allocates goodwill to its reporting units based on the reporting unit expected to benefit from the business combination. The primary items that generate goodwill include the value of the synergies between the acquired companies and the Company and the acquired assembled workforce, neither of which qualifies for recognition as an intangible asset. ASC 350 allows an entity to first assess qualitative factors to determine whether a quantitative goodwill impairment test is necessary. Further testing is only required if the entity determines, based on the qualitative assessment, that it is more likely than not that a reporting unit’s fair value is less than its carrying amount. Otherwise, no further impairment testing is required. Examples of events or circumstances that may be indicative of impairment include but are not limited to: macroeconomic and industry conditions, overall financial performance and adverse changes in legal, regulatory, market share and other relevant entity specific events. An entity has the option to bypass the qualitative assessment for any reporting unit in any period and proceed directly to the quantitative goodwill impairment test. This would not preclude the entity from performing the qualitative assessment in any subsequent period. The quantitative assessment compares the fair value of the reporting unit to its carrying value, including goodwill.

The Company determines the fair value of its reporting units using a discounted cash flow model, which utilizes key assumptions such as projected revenues, cost of revenues and operating expenses. These assumptions are determined by the Company’s management utilizing its internal operating plan, growth rates for revenues and operating expenses and margin assumptions. An additional key assumption under this approach is the discount rate, based on the weighted average cost of capital, which is adjusted for current risk-free rates of capital, current market interest rates, and the evaluation of a risk premium relevant to the business segment.

If the Company’s assumptions relative to revenue growth rates, cost of revenues and operating expenses were to change, the Company’s fair value calculation may change, which could result in impairment. If the Company’s assumptions relative to the discount rate and the evaluation of risk premium growth rates were to change, the Company’s fair value calculation may change, which could result in impairment. The Company uses the income approach to determine the fair value of the reporting units because it considers the anticipated future financial performance of the reporting units. Accordingly, changes in the assumptions described above could have a material impact on the Company’s consolidated results of operations.

The Company’s goodwill is tested for impairment at least on an annual basis, on the last day of the fourth quarter of the fiscal year and whenever events or changes in circumstances indicate the carrying value of a reporting unit may not be recoverable. When necessary, the Company records charges for impairments of goodwill for the amount by which the carrying amount of the respective reporting unit exceeds its fair value. However, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit.

The goodwill is assigned to the reporting units of the AI Solutions segment (which was recorded in the acquisition of Nanox AI) and the Radiology Services segment (which was recorded in the acquisition of USARAD). The carrying value of each reporting unit is determined by assigning the assets and liabilities, including the existing goodwill, to those reporting units.

During 2023 and 2022, the Company recognized a goodwill impairment of $7,420 and 50,878 thousand, respectively. As of December 31, 2021, the Company did not determine that it was more likely that not that the fair value of each reporting unit was less than its carrying amount. See note 4.

Other Intangible Assets, net

Definite life intangible assets are amortized using the straight-line method over their estimated period of useful life. Amortization of radiologist relationships, market platform, developed technology and image big data are recorded under cost of revenues. Amortization of trade names and customer relationships are recorded under sales and marketing expenses. In addition, the amortization period for intangible assets is reassessed and, if necessary, revised.

Impairment of long-lived assets

The Company’s long-lived assets, such as property, plant and equipment and identifiable intangible assets are reviewed for potential impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Impairment indicators which could trigger an impairment may include, among others, any significant changes in the manner of the Company’s use of the assets or the strategy of the Company’s overall business, certain reorganization initiatives, significant negative industry or economic trends or when the Company concludes that it is more likely than not that an asset will be disposed of or sold. The recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by such assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. This measurement includes significant estimates and assumptions inherent in the estimate of the fair value of identifiable intangible assets and property and equipment such as assumptions associated with forecasting profitability, including operational margins and capital expenditures. Accordingly, changes in the assumptions described above could have a material impact on our consolidated results of operations. An impairment charge in the amount of $172 thousand and $214 thousand was recorded for the years ended December 31, 2022 and 2021, respectively, in relation to the Company’s Property, Plant and Equipment. During 2023, 2022 and 2021, the Company did not record any impairment charge related to its definite life intangible assets.

Investment in Equity Securities

The Company’s investment in equity securities consists of non-marketable equity securities, which is an investment in a privately held company and presented under other non-current assets. The Company’s equity investment does not have a readily determinable fair value. The investment is measured as cost method investment under the measurement alternative prescribed within ASU 2016-01 “Financial Instruments—Recognition and Measurement of Financial Assets and Financial Liabilities” to the extent such an investment is not subject to consolidation or the equity method. Under the measurement alternative, this investment is carried at cost, less any impairment, adjusted for changes resulting from observable price changes in orderly transactions for an identical or similar investment of the same issuer. The investment is impaired if based on a qualitative assessment of impairment indicators, the fair value of the investment is less than its carrying amount. If considered impaired, the difference between the carrying amount and fair value should be recorded in the consolidated statement of operations.

In February 2022, the Company purchased 67,000 common shares of a privately held company for an amount of $1,010 thousand.

Severance pay

Israeli labor law generally requires severance pay be granted upon dismissal of an employee or upon termination of employment under certain other circumstances. Pursuant to Section 14 of the Severance Compensation Act, 1963 (“Section 14”), all of the Company’s employees in Israel are entitled to monthly deposits, at a rate of 8.33% of their monthly salary, made in their name with insurance companies. Payments under Section 14 relieve the Company from any future severance payment obligation with respect to those employees and, as such, the Company may only utilize the insurance policies for the purpose of disbursement of severance pay. As a result, the Company does not recognize an asset nor liability for these employees.

In 2023, 2022 and 2021, all of the employees of the Company and its subsidiary in Israel are subject to Section 14 of the Severance Law. Severance pay expenses for 2023, 2022 and 2021 amounted to $1,024 thousand, $1,251 thousand and $846 thousand, respectively.

Legal and other contingencies

Certain conditions, such as legal proceedings, may exist as of the date the consolidated financial statements are issued that may result in a loss to the Company, but that will only be resolved when one or more future events occur or fail to occur. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s management evaluates with its legal advisors the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought. Such assessment inherently involves an exercise of judgment. Legal fees are expensed as incurred. Litigation outcomes and contingencies are unpredictable and excessive verdicts can occur. Therefore, the Company’s assessments involve complex judgments concerning future events and often rely heavily on estimates and assumptions. The Company applies the guidance in ASC 450-20-25 when assessing losses resulting from contingencies. The Company reviews the adequacy of the accruals on a periodic basis and may determine to alter its reserves at any time in the future if the Company believes it would be appropriate to do so. As such accruals are based on management’s judgment as to the probability of losses and, where applicable, actuarially determined estimates, accruals may materially differ from actual verdicts, settlements or other agreements made with regards to such contingencies. If the assessment of a contingency indicates that it is probable that a material loss would be incurred and the amount of the liability can be estimated, then the Company records an accrued expense in the Company’s consolidated financial statements based on its best estimate. Loss contingencies considered to be remote by management are generally not disclosed unless material. For additional information, see note 12.

Revenue Recognition

The majority of the Company’s revenues are derived from radiology service fees received from various payors based on established billing rates. Revenues are derived directly from hospitals and healthcare providers. The Company recognizes revenue in the period in which the performance obligation is satisfied. The Company records the amount of revenue that reflects the consideration that it expects to receive in exchange for those services. The Company applies the following five-step model in order to determine this amount: (i) identification of the contract with a customer; (ii) identification of the promised services in the contract and determination of whether they represent performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The teleradiology services have one performance obligation where the Company acts as principal to its customers (imaging centers, hospitals, and other healthcare providers). Revenue is recognized at a point in time when such performance obligation is satisfied, specifically when the radiologist completes the reading and the annotation of the patient’s images. At large, payments are due at satisfaction of the Company’s performance obligation and after the Company issues an invoice. The Company’s teleradiology fees are fixed based on the type of modalities and agreed with its customers prior to rendering its services. Invoices are issued monthly for services rendered in the same month. Payments are due upon receipt of the invoice. The Company assesses collectability as part of the revenue recognition model. This assessment includes a number of factors such past due amounts, past payment history, and current economic conditions. If it is determined that collectability cannot be reasonably assured, the Company will not recognize the revenue until collectability is assured. The Company records deferred revenue for any upfront payments received in advance of the Company’s performance obligations being satisfied.

Research and development expenses, net

Research and development expenses are presented net of grants and charged to the statement of operations as incurred and consist primarily of personnel, materials and supplies for research and development activities.

Income tax

The Company accounts for income taxes in accordance with ASC 740, “Income Taxes” (“ASC 740”). ASC 740 prescribes the use of the liability method whereby deferred tax asset and liability account balances are determined based on differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company provides a valuation allowance, if necessary, to reduce deferred tax assets to their estimated realizable value if it is more likely than not that a portion or all of the deferred tax assets will not be realized, based on the weight of available positive and negative evidence. Deferred tax liabilities and assets are classified as non-current.

Taxes that would apply in the event of disposal of investments in foreign and domestic subsidiaries have not been taken into account in computing the deferred tax assets as it is apparent that the temporary differences will not reverse in the foreseeable future.

The Company accounts for uncertain tax positions in accordance with ASC 740-10. ASC 740-10 contains a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position taken or expected to be taken in a tax return by determining if the weight of available evidence indicates that it is more likely than not that, on an evaluation of the technical merits, the tax position will be sustained on audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% (cumulative probability) likely to be realized upon ultimate settlement. The Company accrues interest and penalties related to unrecognized tax benefits under taxes on income (tax benefit).

Valuation allowances are provided unless it is more likely than not that the deferred tax asset will be realized. In the determination of the appropriate valuation allowances, the Company considers future reversals of existing taxable temporary differences, the most recent projections of future business results, that may enhance the likelihood of realization of a deferred tax asset. Assessments for the realization of deferred tax assets made at a given balance sheet date are subject to change in the future, particularly if earnings of the company or any of its subsidiaries are significantly higher or lower than expected, or if the Company takes operational or tax positions that could impact the future taxable of its earnings or its subsidiaries earnings. Accordingly, changes in the assumptions described above could have a material impact on the Company’s consolidated results of operations.

Share-based compensation

The Company accounts for share-based compensation under ASC 718, “Compensation - Stock Compensation,” which requires the measurement and recognition of compensation expense based on estimated fair values for all share-based payment awards made to non-employees, employees, officers and directors. ASC 718 requires companies to estimate the fair value of equity-based payment awards on the date of grant. The Company uses the Black-Scholes option-pricing model as part of such estimation.

The Company recognizes compensation expenses for its stock-based option awards and RSUs on a straight-line basis over the requisite service period (primarily a four-year period). The Company accounts for forfeitures as they occur.

Loss per share

Basic loss per share is computed by dividing net loss attributable to holders of ordinary shares of the Company by the weighted average number of ordinary shares outstanding for each reporting period (including vested RSUs).

In computing the Company’s diluted earnings per share, the denominator for diluted earnings per share is a computation of the weighted-average number of ordinary shares and the potential dilutive ordinary shares outstanding during the period. Potential dilutive ordinary shares result from assumed exercise of options and the assumed vesting of RSUs, using the “treasury stock” method.

The Company did not take into account any dilutive instruments, such as investor warrants, share-based payments and earn-out liabilities that will be settled in ordinary shares upon the achievement of certain milestones, for which the Company assesses their occurrence at the end of each reporting period-, since their effect is anti-dilutive.

Fair value measurement

Fair value is based on the price that would be received from the sale of an asset or that would be paid to transfer a liability in an orderly transaction between market participants at the measurement date. In order to increase consistency and comparability in fair value measurements, the guidance establishes a fair value hierarchy that prioritizes observable and unobservable inputs used to measure fair value into three broad levels, which are described as follows:

	Level 1:	Quoted prices (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs.

	Level 2:	Observable prices that are based on inputs not quoted on active markets, but corroborated by market data.

	Level 3:	Unobservable inputs are used when little or no market data is available. The fair value hierarchy gives the lowest priority to Level 3 inputs.

In determining fair value, the Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible and considers counterparty credit risk in its assessment of fair value.

The Company’s financial instruments consist mainly of cash and cash equivalents, restricted cash, accounts receivable, accounts payable, accrued expenses and other liabilities. The fair value of these financial instruments approximates their carrying value.

	Balance as of December 31, 2023
	Level 1		Level 2		Level 3		Total
Assets:
Money market funds (*)				28,373		-		28,373
Marketable securities (***)		-		26,006		-		26,006

Total assets		-		54,379		-		54,379

Liabilities:
Current maturities of long term loan		-		-		3,378		3,378
Contingent short-term earnout liability (**)		-		-		1,500		1,500
Total liabilities		-		-		4,878		4,878

The Company classifies AFS securities within Level 2 because it uses alternative pricing sources and models utilizing market observable inputs to determine their fair value.

	Balance as of December 31, 2022
	Level 1		Level 2		Level 3		Total
Assets:
Money market funds (*)				31,841				31,841
Marketable securities (***)		-		64,359		-		64,359

Total assets		-		96,200		-		96,200

Liabilities:
Long term loan		-		-		3,228		3,228
Contingent short term earnout liability (**)		-		-		4,250		4,250
Contingent long-term earnout liability (**)		-		-		4,089		4,089
Total liabilities		-		-		11,567		11,567

The Company classifies AFS securities within Level 2 because it uses alternative pricing sources and models utilizing market observable inputs to determine their fair value.

(*)

As of December 31, 2023, approximately $28,373 thousand of Money market funds were classified under “Cash and Cash equivalents” in the consolidated balance sheets as such securities met all applicable classification criteria. As of December 31, 2022, approximately $31,841 thousand of Money market funds were classified under “Cash and Cash equivalents” in the consolidated balance sheets as such securities met all applicable classification criteria.

(**)	The income valuation approach is applied, and the valuation inputs include the contingent payment arrangement terms, discount rate and probability assessments.

(***)

The following tables summarize the amortized cost, unrealized gains and losses, and fair value of available-for-sale marketable securities as of December 31, 2023 and 2022:

	December 31, 2023
	Fair value		Cost or amortized cost		Gross unrealized holding loss
Level 2 securities:
Municipal bonds		2,263		2,291		(28	)
Corporate debt		19,441		19,715		(274	)
Certificates of deposit		2,989		2,989		-
Other		1,313		1,316		(3	)
Total		26,006		26,311		(305	)

	December 31, 2022
	Fair value		Cost or amortized cost		Gross unrealized holding loss
Level 2 securities:
Municipal bonds		8,216		8,430		(214	)
Corporate debt		47,476		49,099		(1,623	)
Certificates of deposit		4,983		4,983		-
Other		3,684		3,821		(137	)
Total		64,359		66,333		(1,974	)

As of December 31, 2023 and 2022, the Company’s debt securities and certificates of deposit had the following maturity dates:

	December 31
	2023		2022
Due within one year		26,006		39,161
1 to 2 years		-		25,198

Total		26,006		64,359

Contingent earnout liability:

The Company determines the fair value of the liabilities for the earn-out contingent consideration based on a probability-weighted discounted cash flow analysis with regards to probability assessments of achievement of certain milestones and discount rate. A probability of success factor ranging from 0% to 100% was used in the calculation of the probability of the achievement of each milestone. This fair value measurement is based on significant unobservable inputs and thus represents a Level 3 measurement within the fair value hierarchy. The fair value of the contingent consideration liabilities is based on several factors, such as: the cash flows projected from operations; the probability of success of achievement of regulatory clearances, CPT codes, and other industry certification, development of applications and systems deployment and several other milestone events; and the time and resources needed to complete each milestone and the risk adjusted discount rate for fair value measurement. The weighted average discount rate ranged from 4.696% to 27.9%. The contingent short and long term earnout liability consideration is evaluated quarterly. Changes in the fair value of contingent consideration liabilities are recorded in the consolidated statements of operations. Significant changes in unobservable inputs, mainly the probability of success and cash flows projected, could result in material changes in the contingent short and long term earnout liabilities.

The following table summarizes the activity for those financial liabilities where fair value measurements are estimated utilizing Level 3 inputs:

	December 31, 2023			December 31, 2022			December 31, 2021
	(U.S. Dollar in thousands)
Fair value at the beginning of the year	$	8,339		$	48,285			-
Initial recognition of earnout liabilities		-			-			48,285
Change in fair value of earn out liabilities obligation -		(4,488	)		(20,376	)		-
Issuance of ordinary shares due to achievement of milestones and settlement of contingent consideration (*)		(1,561	)		(19,570	)		-
Payment due to settlement of contingent earnout liabilities (*)		(790	)		-			-
Reclassification of earn-out liability to equity (**)		(1,500	)					-
Fair value at the end of the year	$	-		$	8,339		$	48,285

(*)

On April 28, 2023, the Company agreed to pay an aggregate amount of $290 in cash and 45,392 ordinary shares to the former stockholders of USARAD, in consideration for the achievement of certain milestones in connection with the first earn out period, as defined in the USARAD Stock Purchase Agreement. In addition, the Company and the former shareholders of USARAD entered into a settlement agreement with respect to any additional amount that could be granted to the shareholders of USARAD as consideration for the remainder of the milestones and applicable earn-outs under the USARAD Stock Purchase Agreement, according to which the Company agreed to pay an aggregate of $500 in cash and 210,000 ordinary shares to the former stockholders of USARAD. As a result of the settlement, both parties’ performance obligations under the USARAD Stock Purchase Agreement have been satisfied in full.

(**)	See note 3

The Quantitative Information about Level 3 Fair Value Measurements of the Company’s short-term and long-term contingent consideration liabilities designated as Level 3 are as follows:

	Fair Value at December 31, 2022		Valuation Technique	Significant Unobservable Input

Contingent short term earnout liability — (MDW Inc. and USARAD Holding Inc.)	$	4,250	Discounted cash flow	contingent payment arrangement terms, and probability of achievement

Contingent long term earnout liability — (USARAD Holding Inc.)	$	4,089	Discounted cash flow	contingent payment arrangement terms, and probability of achievement

Concentration of Credit Risks

Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents, restricted cash, marketable securities and accounts receivable.

The Company’s cash and cash equivalents and restricted cash are invested with major banks in Israel, the United States and Korea. Generally, these investments may be redeemed upon demand and the Company believes that the financial institutions that hold the Company’s cash balances are financially sound and, accordingly, bear minimal risk.

The Company’s accounts receivable is derived primarily from sales to the Company’s teleradiology business segment located mainly in the United States. Concentration of credit risk with respect to accounts receivable is mitigated by the fact that trade accounts receivables is typically due upon the issuance of invoice for services rendered.

Leases

The Company accounts for leases in accordance with ASC 842. The Company determines if an arrangement is a lease at inception. Balances related to operating leases are included in operating lease right-of-use (“ROU”) assets, current maturities of operating leases liabilities and Non-current operating leases liabilities in the consolidated balance sheets.

ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized as of the commencement date based on the present value of lease payments over the lease term. On the commencement date, lease payments that include variable lease payments dependent on an index or a rate (such as the Consumer Price Index or a market interest rate), are initially measured using the index or rate at the commencement date. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. The company elected to separate between lease and non-lease components and will recognize the non-lease component as expense when incurred. The discount rate for the lease is the rate implicit in the lease unless that rate cannot be readily determined. As the Company’s leases do not provide an implicit rate, the Company’s uses its estimated incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. Lease expense for lease payments is recognized on a straight-line basis over the lease term (see also note 8).

Segment reporting

ASC 280, “Segment Reporting,” establishes standards for reporting information about operating segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company’s chief operating decision maker is the Company’s Chief Executive Officer (the “CODM”), who makes resource allocation decisions and assesses performance based on financial information prepared on a consolidated basis, accompanied by disaggregated information about revenues, gross profit and operating loss by the three identified reportable segments. The Company’s business includes three operating segments based on the services that the Company provides. The three segments are composed of the Nanox.ARC segment, the AI solutions segment and the Radiology services segment.

New Accounting pronouncements Accounting Pronouncements effective in future periods

In December 2023, the FASB issued ASU 2023-09 Improvements to Income Tax Disclosures. The ASU improves the transparency of income tax disclosures by requiring (1) consistent categories and greater disaggregation of information in the rate reconciliation and (2) income taxes paid disaggregated by jurisdiction. It also includes certain other amendments to improve the effectiveness of income tax disclosures. For public business entities, the ASU is effective for annual periods beginning after December 15, 2024. The Company is evaluating the potential impact of this guidance on its consolidated financial statements.

In November 2023, the FASB issued ASU No. 2023-07 Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The ASU improves reportable segments disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is evaluating the potential impact of this guidance on its consolidated financial statements.

Segments of Operations (Details)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segments of Operations [Line Items]
Total revenue percentage	10.00%	10.00%	10.00%
United States [Member]
Segments of Operations [Line Items]
Total revenue percentage	99.00%	97.00%	98.00%

Segments of Operations (Details) - Schedule of Property and Equipment by Geography - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segments of Operations (Details) - Schedule of Property and Equipment by Geography [Line Items]
Property and Equipment	$ 46,916	$ 44,702	$ 39,160
Israel [Member]
Segments of Operations (Details) - Schedule of Property and Equipment by Geography [Line Items]
Property and Equipment	7,360	5,476	4,986
South Korea [Member]
Segments of Operations (Details) - Schedule of Property and Equipment by Geography [Line Items]
Property and Equipment	38,921	38,922	33,949
Unites States [Member]
Segments of Operations (Details) - Schedule of Property and Equipment by Geography [Line Items]
Property and Equipment	635	159	29
Japan [Member]
Segments of Operations (Details) - Schedule of Property and Equipment by Geography [Line Items]
Property and Equipment		$ 145	$ 196

Deferred Revenue

12 Months Ended

Dec. 31, 2023

Deferred Revenue [Abstract]

DEFERRED REVENUE

NOTE 9 — DEFERRED REVENUE

The following table represents the changes in deferred revenue for the year ended December 31, 2023 and December 31, 2022:

	Deferred Revenue (U.S. Dollars in thousands)
Balance at January 1, 2022	$	662
Additions		102
Revenue recognized in the reported period		(184	)
Balance at December 31, 2022 (*)	$	580
Additions		176
Revenue recognized in the reported period -		(213	)
Balance at December 31, 2023 (**)	$	543

Includes $398 thousand under long term deferred revenue in the Company’s consolidated balance sheets as of December 31, 2022.

**	Includes only short term deferred revenue in the Company’s consolidated balance sheets as of December 31, 2023.

Loss Per Share

12 Months Ended

Dec. 31, 2023

Loss Per Share [Abstract]

LOSS PER SHARE

NOTE 16 — LOSS PER SHARE:

Basic

Basic loss per share is calculated by dividing the loss attributable to the Company’s owners by the weighted average number of ordinary shares in issue.

	Year ended December 31,
	2023			2022			2021
Net loss attributable to Company’s owners	$	(60,776	)	$	(113,243	)		(61,798	)

The weighted average of the number of ordinary shares (in thousands)		56,368			52,235			48,216
Basic and diluted loss per share	$	(1.08	)	$	(2.17	)		(1.28	)

For the calculation of loss per share, the Company used the net loss attributable to Company’s owners divided by the weighted average number of the Company’s ordinary shares for the years ended December 31, 2023, 2022 and 2021.

Diluted

As of December 31, 2023, and 2022, the Company had 4,455,301 and 2,312,443 outstanding warrants, respectively, and 5,171,394 and 5,065,910 outstanding options, respectively. These warrants and awards were not considered when calculating diluted loss per share since their effect is anti-dilutive. In addition, contingently issuable ordinary shares that are issuable based on certain conditions (see Note 3) were not included in the potential dilutive shares in calculating the diluted loss per share.

Inventories (Details) - Schedule of Inventories - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Inventories Abstract
Raw materials and parts	$ 1,667
Finished goods	689
Total	$ 2,356

Related Parties (Details) m² in Thousands	12 Months Ended
Related Parties (Details) m² in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Nov. 01, 2019 m²
Related Parties [Line Items]
Employment agreement, description	The service agreement was effective as of March 1, 2020 and has been extended by mutual agreement of the parties several times, until terminated at December 31, 2021.
Expense amount	$ 1,024,000	$ 1,251,000	$ 846,000
Company leases	12,000
Relation to sub lease	7,000
Six AI Ltd Service Agreement [Member]
Related Parties [Line Items]
Expense amount	0	0	80,000
Illumigyn Ltd. [Member]
Related Parties [Line Items]
Private office space (in Square Meters) \| m²				1,800
Relation to sub lease	0	171,000	125,000
Wellsense Technologies Ltd. [Member]
Related Parties [Line Items]
Relation to sub lease	$ 0	$ 47,000	$ 66,000

Income Tax (Details) - USD ($) $ in Thousands	12 Months Ended
Income Tax (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax [Line Items]
Carry forward loss		$ 14,800
Federal tax rate percentage	23.00%	23.00%	23.00%
Valuation allowance	$ 30,246	$ 24,704
Israel [Member]
Income Tax [Line Items]
Corporate tax rate	23.00%
Carry forward loss	$ 93,300	88,600	$ 56,300
United States [Member]
Income Tax [Line Items]
Carry forward loss	$ 2,400
Federal tax rate percentage	21.00%
Korea [Member]
Income Tax [Line Items]
Carry forward loss	$ 21,800		7,100
Tax credits	10.00%
Carry forward loss years	15 years
Korea [Member] \| Minimum [Member]
Income Tax [Line Items]
Corporate tax rate	9.00%
Korea [Member] \| Maximum [Member]
Income Tax [Line Items]
Corporate tax rate	24.00%
Japan [Member]
Income Tax [Line Items]
Corporate tax rate	33.59%
Nanox AI Ltd [Member]
Income Tax [Line Items]
Carry forward loss	$ 74,700	$ 67,700	$ 61,900

Inventories

12 Months Ended

Dec. 31, 2023

Inventories [Abstract]

INVENTORIES

NOTE 5 — INVENTORIES:

Inventory is valued at the lower of cost or net realizable value. Costs include materials, labor, external service and manufacturing overhead.

The following table summarizes the Company’s inventories:

	December 31,
	2023		2022
	(U.S. Dollars in thousands)

Raw materials and parts		1,667		-
Finished goods		689		-
		2,356		-

Significant Accounting Policies (Details) - Schedule of Debt Securities and Certificates of Deposit - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Debt Securities and Certificates of Deposit [Line Items]
Marketable securities	$ 26,006	$ 64,359
Due within one year [Member]
Schedule of Debt Securities and Certificates of Deposit [Line Items]
Marketable securities	26,006	39,161
1 year [Member]
Schedule of Debt Securities and Certificates of Deposit [Line Items]
Marketable securities		$ 25,198

Property and Equipment, Net (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation		$ 1,198	$ 905	$ 524
Impairment charge		$ 1,297	$ 172	$ 214
Purchase of land	$ 6,314

Related Parties (Details) - Schedule of Related Party - USD ($)
$ in Thousands

Dec. 31, 2023

Dec. 31, 2022

Total from related parties

$ 8

$ 89

Due from Illumigyn [Member]

Total from related parties

Due from Wellsense Technologies Ltd. [Member]

Total from related parties

(13)

Due from Six-Eye Interactive [Member]

Total from related parties

Due from Six AI ltd. [Member]

Total from related parties

Due from Musashi [Member]

Total from related parties

^[1]

$ 2

[1]	From 2023 Musashi is no longer a related party

Income Tax (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Tax loss carryforwards	$ 43,699	$ 38,967
Research and development	3,771	4,027
Employee and payroll accrued expenses	376	740
Operating lease liabilities	1,147
Other	1,507	532
Total deferred tax assets	50,500	44,266
Less right of use assets	(1,069)
Less intangible assets	(19,185)	(19,562)
Deferred tax assets, net	30,246	24,704
Less valuation allowance for deferred tax assets	(30,246)	(24,704)
Deferred tax assets

Loss Per Share (Tables)

12 Months Ended

Dec. 31, 2023

Loss Per Share [Abstract]

Schedule of Basic Loss Per Share

Basic loss per share is calculated by dividing the loss attributable to the Company’s owners by the weighted average number of ordinary shares in issue.

	Year ended December 31,
	2023			2022			2021
Net loss attributable to Company’s owners	$	(60,776	)	$	(113,243	)		(61,798	)

The weighted average of the number of ordinary shares (in thousands)		56,368			52,235			48,216
Basic and diluted loss per share	$	(1.08	)	$	(2.17	)		(1.28	)

Significant Accounting Policies (Details) - Schedule of Fair Value Measurements of the Short Term and Long Term - Fair Value, Inputs, Level 3 [Member] - Valuation Technique, Discounted Cash Flow [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Short-Term Debt [Member]
Schedule of Fair Value Measurements of the Short Term and Long Term [Line Items]
Fair Value	$ 4,250
Significant Unobservable Input	contingent payment arrangement terms, and probability of achievement
Long-Term Debt [Member]
Schedule of Fair Value Measurements of the Short Term and Long Term [Line Items]
Fair Value	$ 4,089
Significant Unobservable Input	contingent payment arrangement terms, and probability of achievement

Inventories (Tables)

12 Months Ended

Dec. 31, 2023

Inventories [Abstract]

Schedule of Inventories

The following table summarizes the Company’s inventories:

	December 31,
	2023		2022
	(U.S. Dollars in thousands)

Raw materials and parts		1,667		-
Finished goods		689		-
		2,356		-

Subsequent Events

12 Months Ended

Dec. 31, 2023

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 17 — SUBSEQUENT EVENTS:

On January 1, 2024, Nanox IL established Nanox Impact Inc. (hereinafter “Nanox Impact”), a wholly owned subsidiary in the United States.

Income Tax

12 Months Ended

Dec. 31, 2023

Income Tax [Abstract]

INCOME TAX

NOTE 14 — INCOME TAX:

Basis of taxation

Current tax is calculated with reference to the profit of the Company and its subsidiaries in their respective countries of operation. Set out below are details in respect of the significant jurisdictions where the Company and its subsidiaries operate and the factors that influenced the current and deferred taxation in those jurisdictions:

Israel

The Company and Nanox AI Ltd are taxed under the laws of the State of Israel at a corporate tax rate of 23%.

In 2023, 2022 and 2021, the Company is at a loss position and therefore has no corporate tax liability. As of December 31, 2023, 2022 and 2021, the Company has a carry forward loss of approximately $93.3 million, $88.6 million and $56.3 million, respectively. Such carry forward loss has no expiration date.

In 2023, 2022 and 2021, Nanox AI Ltd. is at a loss position and therefore has no corporate tax liability. As of December 31, 2023, 2022 and 2021, Nanox AI Ltd. has a carry forward loss of approximately $74.7 million, $67.7 million and $61.9 million, respectively. Such carry forward loss has no expiration date.

United States

The principal federal tax rate applicable to the U.S. subsidiaries is 21%. U.S subsidiaries consolidated is in a loss position and therefor had no corporate tax liability. As of December 31, 2023 the carry forward loss was $2.4 million.

Korea

Nanox Korea is subject to a Corporate income tax with accordance with the Korean tax law. The tax rate ranges between 9% to 24%, depending on the companies’ taxable income. In addition, Nanox Korea is subject to 10% of the Korean corporation income tax as its local income tax. In 2023, Nanox Korea was at a loss position and therefore had no corporate tax liability. As of December 31, 2023, 2022 and 2021, Nanox Korea has a carry forward loss of approximately $21.8 million, $14.8 million and $7.1 million, respectively. Such carry forward loss has 15 years expiration date.

Japan

Nanox Inc. is subject to national corporate income tax, and enterprise tax, which, in the aggregate resulted in effective tax rate of approximately 33.59%.

Income (loss) before income taxes:

Income (loss) before income taxes consisted of the following for the periods indicated:

	Year Ended December 31
	2023			2022			2021
	U.S. dollars in thousands
Domestic (Israel)		(44,158	)		(99,979	)		(56,609	)
Foreign		(16,957	)		(16,942	)		(5,237	)
Loss before income taxes		(61,115	)		(116,921	)		(61,846	)

Income tax expense (benefit) consisted of the following for the periods indicated:

	Year Ended December 31
	2023			2022			2021
	U.S. dollars in thousands
Domestic (Israel)		-			(3,357	)		(57	)
Foreign		(339	)		(321	)		9

Income tax benefit		(339	)		(3,678	)		(48	)

Taxes on Income:

Taxes on income for the years ended December 31, 2023, 2022 and 2021 were comprised of the following:

	December 31
	2023			2022			2021
	U.S. dollars in thousands
Current tax expenses:
Domestic		-			-			-
Foreign		38			55			68

Total		38			55			68

Deferred:
Domestic		-			(3,357	)		(57	)
Foreign		(377	)		(376	)		(59	)

Total		(377	)		(3,733	)		(116	)

Income tax benefit		(339	)		(3,678	)		(48	)

A reconciliation of the Company’s theoretical income tax expense to actual income tax expense is as follows:

	December 31
	2023			2022			2021
	U.S. dollars in thousands
Loss before taxes on income		(61,115	)		(116,921	)		(61,846	)
Statutory tax rate in Israel		23	%		23	%		23	%
Theoretical tax benefit		(14,056	)		(26,892	)		(14,225	)

Increase (decrease) in taxes resulting from:
Effect of different tax rates applicable in foreign jurisdictions		333			(261	)		(110	)
Operating losses and other temporary differences for which valuation allowance was provided		10,434			11,467			6,571
Permanent differences:
Stock based compensation		1,550			4,361			4,343
Goodwill impairment		1,566			11,702			-
Change in earnout liability		(942	)		(4,686	)		-
Other nondeductible items		776			631			3,373
Actual tax benefit		(339	)		(3,678	)		(48	)

Deferred tax assets

The components of the Company’s deferred tax assets and liabilities as of December 31, 2023 and 2022 were as follows:

	December 31
	2023			2022
	U.S. dollars in thousands
Deferred tax assets:
Tax loss carryforwards		43,699			38,967
Research and development		3,771			4,027
Employee and payroll accrued expenses		376			740
Operating lease liabilities		1,147			-
Other		1,507			532
Total deferred tax assets		50,500			44,266
Less right of use assets		(1,069	)		-
Less intangible assets		(19,185	)		(19,562	)
Deferred tax assets, net		30,246			24,704
Less valuation allowance for deferred tax assets		(30,246	)		(24,704	)
Deferred tax assets		-			-

Significant judgment is required in determining any valuation allowance recorded against deferred tax assets. In assessing the need for a valuation allowance, the Company considered all available evidence, including past operating results, the most recent projections for taxable income, and prudent and feasible tax planning strategies. The Company reassess its valuation allowance periodically and if future evidence allows for a partial or full release of the valuation allowance, a tax benefit will be recorded accordingly.

As of December 31, 2023, and 2022, the Company has recorded a full valuation allowance of $30,246 and $24,704 thousand with regard to its deferred taxes (which is mainly tax loss carryforwards and temporary differences due to research and development expenses generated in Israel), respectively.

	U.S. dollars in thousands
Valuation allowance, December 31, 2022	$	24,704
Increase		5,542
Valuation allowance, December 31, 2023	$	30,246

Tax assessments

The Company is currently in the process of routine Israeli income tax audit for the tax years 2019 through 2022. In 2023, the Company concluded a VAT audit through 2023.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Leases (Details) - Schedule of Maturities of Operating Lease Liabilities - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Maturities of Operating Lease Liabilities [Abstract]
2024	$ 1,051
2025	820
2026	851
2027	879
2028	778
2029 and thereafter	3,862
Total operating lease payments	8,241
Less: imputed interest	3,335
Present value of lease liabilities	$ 4,906	$ 1,138

Property and Equipment, Net

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

NOTE 6 — PROPERTY AND EQUIPMENT, NET:

Composition of property and equipment grouped by major classifications is as follows:

	December 31,
	2023			2022
	(U.S. Dollars in thousands)

Office furniture and lab equipment		468			721
Computers and electronic equipment		1,464			1,304
Equipment and machinery		3,471			4,326
Leasehold improvement		854			647
Vehicles		243			156
Land – See b below		6,314			6,314
Production line– See b below		32,220			31,740
		45,034			45,208
Less: accumulated depreciation		(2,691	)		(1,663	)
Total property and equipment, net		42,343			43,545

	a.	Total depreciation in respect of property and equipment were approximately $1,198 thousand, $905 thousand and $524 thousand for the years ended December 31, 2023, 2022 and 2021, respectively. A loss from disposal of property and equipment in the amount of $1,297 thousand was recorded for the year ended December 31, 2023 and an impairment charge in the amount of $172 thousand and $214 thousand was recorded for the years ended December 31, 2022 and 2021, respectively in relation to the Company’s Property, Plant and Equipment.

	b.	In December 2020, Nanox Korea purchased land for approximately $6,314 thousand upon which it built a fabrication facility. In 2021, Nanox Korea completed the construction of the permanent fabrication plant.

Shareholders' Equity (Details) - Schedule of Shared - Based Payments to Employees	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Schedule of Shared - Based Payments to Employees [Abstract]
Number of share-based payment awards, Outstanding at beginning of year \| shares	5,115,910
Weighted average exercise price, Outstanding at beginning of year \| $ / shares	$ 15.19
Changes during the year:
Number of share-based payment awards, Granted \| shares	545,105
Weighted average exercise price, Granted \| $ / shares	$ 11.22
Number of share-based payment awards, Exercised \| shares	(286,141)
Weighted average exercise price, Exercised \| $ / shares	$ 3.02
Number of share-based payment awards, Forfeited \| shares	(153,480)
Weighted average exercise price, Forfeited \| $ / shares	$ 19.36
Number of share-based payment awards, Outstanding at end of year \| shares	5,221,394
Weighted average exercise price, Outstanding at end of year \| $ / shares	$ 13.34
Number of share-based payment awards, Aggregate intrinsic value \| $	$ 5,112
Weighted average exercise price, Aggregate intrinsic value \| $
Number of share-based payment awards, Exercisable at end of year \| shares	3,621,783
Weighted average exercise price, Exercisable at end of year \| $ / shares	$ 10.43
Number of share-based payment awards, Aggregate intrinsic value \| $	$ 5,110

Related Parties (Details) - Schedule of Related Parties Transactions - Related Party [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Related Parties (Details) - Schedule of Related Parties Transactions [Line Items]
Research and development – see c below			$ 80
General and administrative – see d and e below		$ (218)	$ (191)

Shareholders' Equity (Details) $ / shares in Units, $ in Thousands					12 Months Ended
	Jul. 26, 2023 ₪ / shares shares	May 23, 2023 shares	Apr. 28, 2023 USD ($) shares	Dec. 29, 2022 USD ($) shares	Dec. 31, 2023 USD ($) shares	Dec. 31, 2023 ₪ / shares shares	Dec. 31, 2023 $ / shares shares	Jul. 26, 2023 $ / shares	Dec. 31, 2022 shares	Jan. 19, 2022 shares	Jan. 02, 2022 shares	Sep. 03, 2019 ₪ / shares shares
Shareholders' Equity [Line Items]
Ordinary shares, par value (in New Shekels per share) \| ₪ / shares	₪ 0.01					₪ 0.01						₪ 0.01
Common stock share issued						57,778,628	57,778,628		55,094,237
Warrants to purchase	2,142,858
Warrants exercise price per share (in Dollars per share) \| $ / shares								$ 19
Ordinary shares reserved						1,220,446	1,220,446
Unrecognized share-based compensation expense (in Dollars) \| $					$ 15,721
Average remaining vesting period					1 year 10 months 24 days
Employees, officers awards to purchase					545,105
Average exercise price per share (in Dollars per share) \| $ / shares							$ 11.22
Stock options term					10 years
Percentage of granted options vested					25.00%
Restricted stock unit		35,500
Exercised					286,141
Expense of attributable to RSUs (in Dollars) \| $					$ 642
Granted employees shares					545,105
Nanox AI [Member]
Shareholders' Equity [Line Items]
Common stock share issued										89,286
Additional ordinary shares issued				2,648,424
Additional ordinary shares amount issued (in Dollars) \| $				$ 18,617
Exercised					34,750
USARAD Holding Inc. [Member]
Shareholders' Equity [Line Items]
Additional ordinary shares issued			255,392
Additional ordinary shares amount issued (in Dollars) \| $			$ 1,561
Chief Executive Officer [Member]
Shareholders' Equity [Line Items]
Common stock share issued											2,953
Board of Directors [Member]
Shareholders' Equity [Line Items]
Common stock share issued												8,041,936
Warrant [Member]
Shareholders' Equity [Line Items]
Ordinary shares purchased	2,100,000
Purchase price per share (in Dollars per share) \| $ / shares								$ 14
Warrant [Member] \| Nanox AI [Member]
Shareholders' Equity [Line Items]
Ordinary shares purchased	2,142,858
Restricted Stock Units (RSUs) [Member]
Shareholders' Equity [Line Items]
Granted employees shares					13,063
Restricted Stock Units (RSUs) [Member] \| Nanox AI [Member]
Shareholders' Equity [Line Items]
Granted employees shares					18,326

Significant Accounting Policies (Details) - Schedule of Financial Assets and Liabilities Measured Fair Value - Fair Value, Recurring [Member] - USD ($)
$ in Thousands

Dec. 31, 2023

Dec. 31, 2022

Schedule of Financial Assets and Liabilities Measured Fair Value [Line Items]

Money market funds

$ 28,373

^[1]

$ 31,841

Marketable securities

^[2]

26,006

64,359

Total assets

54,379

96,200

Current maturities of long term loan

3,378

3,228

Contingent short term earnout liability

^[3]

4,250

Contingent long-term earnout liability

^[3]

1,500

4,089

Total liabilities

4,878

11,567

Fair Value, Inputs, Level 2 [Member]

Schedule of Financial Assets and Liabilities Measured Fair Value [Line Items]

Money market funds

28,373

^[1]

31,841

Marketable securities

^[2]

26,006

64,359

Total assets

54,379

96,200

Current maturities of long term loan

Contingent short term earnout liability

^[3]

Contingent long-term earnout liability

^[3]

Total liabilities

Fair Value, Inputs, Level 3 [Member]

Schedule of Financial Assets and Liabilities Measured Fair Value [Line Items]

Money market funds

^[1]

Marketable securities

^[2]

Total assets

Current maturities of long term loan

3,378

3,228

Contingent short term earnout liability

^[3]

4,250

Contingent long-term earnout liability

^[3]

1,500

4,089

Total liabilities

4,878

11,567

Fair Value, Inputs, Level 1 [Member]

Schedule of Financial Assets and Liabilities Measured Fair Value [Line Items]

Marketable securities

^[2]

Total assets

Current maturities of long term loan

Contingent short term earnout liability

^[3]

Contingent long-term earnout liability

^[3]

Total liabilities

[1]	As of December 31, 2023, approximately $28,373 thousand of Money market funds were classified under “Cash and Cash equivalents” in the consolidated balance sheets as such securities met all applicable classification criteria. As of December 31, 2022, approximately $31,841 thousand of Money market funds were classified under “Cash and Cash equivalents” in the consolidated balance sheets as such securities met all applicable classification criteria.
[2]	The following tables summarize the amortized cost, unrealized gains and losses, and fair value of available-for-sale marketable securities as of December 31, 2023 and 2022:
[3]	The income valuation approach is applied, and the valuation inputs include the contingent payment arrangement terms, discount rate and probability assessments.

Deferred Revenue (Tables)

12 Months Ended

Dec. 31, 2023

Deferred Revenue [Abstract]

Schedule of Deferred Revenue

The following table represents the changes in deferred revenue for the year ended December 31, 2023 and December 31, 2022:

	Deferred Revenue (U.S. Dollars in thousands)
Balance at January 1, 2022	$	662
Additions		102
Revenue recognized in the reported period		(184	)
Balance at December 31, 2022 (*)	$	580
Additions		176
Revenue recognized in the reported period -		(213	)
Balance at December 31, 2023 (**)	$	543

Includes $398 thousand under long term deferred revenue in the Company’s consolidated balance sheets as of December 31, 2022.

**	Includes only short term deferred revenue in the Company’s consolidated balance sheets as of December 31, 2023.

Shareholders' Equity (Details) - Schedule of Share-Based Compensation Expenses - Share-Based Compensation Expenses [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Share Based Compensation Expenses [Abstract]
Cost of revenue	$ 56	$ 99	$ 51
Research and development	3,818	4,806	3,248
Sales and Marketing	484	997	2,442
General and administrative	2,480	12,721	13,065
Total	$ 6,838	$ 18,623	$ 18,806

- Definition

The aggregate cost of goods produced and sold and services rendered during the reporting period.

+ References

+ Details

General

12 Months Ended

Dec. 31, 2023

General [Abstract]

GENERAL

NOTE 1 — GENERAL:

Nano-X Imaging Ltd, an Israeli Company (hereinafter “the Company” or “Nanox IL”), was incorporated on December 20, 2018 and commenced its operations on September 3, 2019.

In August 2020, the Company completed an IPO and its ordinary shares began to trade on Nasdaq with net proceeds received from the IPO of approximately $169 million.

On September 19, 2019, Nanox IL established Nanox Imaging Inc. (hereinafter “Nanox Japan”), a wholly owned subsidiary in Japan.

On September 25, 2020, Nanox IL established Nano-X Korea Inc. (hereinafter “Nanox Korea”), a wholly owned subsidiary in Korea.

On September 30, 2021, Nanox IL established Nanox Imaging Inc. (hereinafter “Nanox U.S.”), a wholly owned subsidiary in the United States. On the same date, Nanox U.S. established Nanox MDW Inc. (hereinafter “Nanox MDW”).

On November 2, 2021, Nanox U.S. completed the acquisition of 100% of the shares of USARAD Holdings, Inc. (refer to Note 3).

On November 4, 2021, the Company completed the merger with Zebra Medical Vision Ltd (refer to Note 3).

The Company, together with its subsidiaries, develops a commercial-grade tomographic imaging device with a digital X-ray source, provides teleradiology services and develops artificial intelligence applications designed to be used in real-world medical imaging applications. The Company’s solution, referred to as the Nanox Multi Source System, has two integrated components – “Nanox.ARC” and “Nanox.CLOUD”. Nanox.ARC is a medical tomographic imaging system incorporating the Company’s novel digital X-ray source. Nanox.CLOUD is a platform which employs a matching engine to match medical images to radiologists, provides image repository, connectivity to diagnostic assistive AI systems, billing and reporting. On April 1, 2021, the Company received clearance from the FDA to market the Company’s Nanox Cart X-Ray System, which is the Company’s Single Source System. On April 28, 2023, the Company received clearance from the FDA to market the Nanox.ARC (including the Nanox.CLOUD) as a stationary ‎X-ray ‎system ‎intended to produce tomographic images of the human musculoskeletal system adjunctive to conventional radiography, on adult patients. This device is ‎intended to be used in professional healthcare ‎facilities or ‎radiological ‎environments, such as ‎hospitals, clinics, imaging ‎centers and ‎other medical practices‎ by trained radiographers, ‎radiologists and physicists.

In August 2022, the Company entered into a supply agreement with Re-medi Co Ltd. in order to integrate Remedi’s two-dimensional (“2D”) imaging systems (using traditional X-ray tubes) to the Nanox.CLOUD and the Nanox.MARKETPLACE, creating a mobile 2D X-ray system that enables remote readings of scans with AI-powered imaging analysis and a global teleradiology solution, which is referred to as the “Nanox.CONNECT.”

The Company has experienced net losses and negative cash flows from operations since its inception. The Company anticipates such losses will continue until its product candidates reach commercial profitability. On July 26, 2023, the Company raised $30 million in a registered direct offering by selling 2.1 million of the Company’s ordinary shares, together with 5 year warrants to purchase up to 2.1 million ordinary shares with an exercise price of $19.00 per share at a combined purchase price of $14.00 per share. The net proceeds of the offering were approximately $27.1 million Based on the Company’s activities during the year ended December 31, 2023, the Company has sufficient funds for its plans for the next twelve months from the issuance of these financial statements.

Current Impact of geopolitical tensions and the start of the military conflict between Russia and Ukraine

The Company’s business may materially be affected by conditions in the financial markets and economic conditions in the U.S., Europe, Asia and, to a lesser extent, elsewhere in the world. 2023 was characterized by significant volatility in global markets, driven by investor concerns over inflation, rising interest rates, slowing economic growth and geopolitical uncertainty. Inflation across many key economies reached generational highs, prompting central banks to take monetary policy tightening actions that are likely to create headwinds to economic growth. Continued global supply chain disruption, including due to China’s recurrent restrictions and the ongoing war between Russia and Ukraine, are also contributing to mounting inflationary pressure. In 2022, in the U.S., annual inflation rose to the highest level in over 40 years. Concurrently, Europe experienced high year-over-year inflation. In response to rising inflation, the Federal Reserve raised the federal funds target range and the European Central Bank raised rates. While several key economic factors, including employment, wage growth and household savings, have demonstrated resilience, the U.S. economic contraction in 2023 has opened a debate among economists as to whether the U.S. has entered, or in the near term will enter, a recession.

U.S., Israel and global economies and markets are experiencing volatility and disruption following the escalation of geopolitical tensions and the start of the military conflict between Russia and Ukraine. Although the length and impact of the ongoing military conflicts are highly unpredictable, the ongoing conflict in Ukraine could lead to market disruptions, including significant volatility in commodity prices, credit and capital markets.

As a result, sanctions and penalties have been levied by the United States, European Union and other countries against Russia. Russian military actions and the resulting sanctions could have a negative impact on supply chains, the Company’s MSaaS agreements relating to Russia and Belarus or the region and adversely affect the global economy and financial markets. Any of the abovementioned factors could affect the Company’s business, prospects, financial condition, and operating results. The extent and duration of the military actions, sanctions and resulting market disruptions are impossible to predict, but could be substantial.

The security situation in Israel

In October 2023, Israel was attacked by a terrorist organization and entered a state of war. As of the date of these consolidated financial statements, the war in Israel is ongoing and continues to evolve. The Company’s headquarters and several manufacturing and R&D facilities are located in Israel. Currently, such activities in Israel remain largely unaffected. The Company continues to maintain contingency plans with backup manufacturing and assembly locations for key products and components. During the year ended December 31, 2023, the impact of this war on the Company’s results of operations and financial condition was immaterial, but such impact may increase, which could be material, as a result of the continuation, escalation, or expansion of such war.

Goodwill & Intangible Assets, Net

12 Months Ended

Dec. 31, 2023

Goodwill & Intangible Assets, Net [Abstract]

GOODWILL & INTANGIBLE ASSETS, NET

NOTE 4 — GOODWILL & INTANGIBLE ASSETS, NET:

Goodwill

The following table presents the changes in the carrying amount of goodwill during the periods ended December 31, 2023, and 2022 (U.S. dollars in thousands):

Segment of Operation	Radiology Services			AI Solutions			Total
Balance as of December 31, 2021	$	7,055		$	51,243		$	58,298
Impairment of the Goodwill related to the acquisition of Nanox AI	$	-		$	(50,878	)	$	(50,878	)
Balance as of December 31, 2022	$	7,055		$	365		$	7,420
Impairment of the Goodwill related to the acquisition of Nanox AI	$	-		$	(365	)	$	(365	)
Impairment of the Goodwill related to the acquisition of USARAD	$	(7,055	)	$	-		$	(7,055	)
Balance as of December 31, 2023	$	-		$	-		$	-

The goodwill balance related to the acquisitions of Nanox AI and USARAD is not deductible for tax purposes.

Goodwill impairment assessments for the years ended December 31, 2023

AI solutions reporting unit

During 2023, in light of triggering events arising from the increase of the discount rate and changes in the Company’s estimates as a result of business specific considerations, the Company performed a quantitative assessment for goodwill impairment for the Company’s AI solutions reporting unit. The amount of goodwill assigned to the AI solutions reporting unit on the interim testing date was $365 thousand. When evaluating the fair value of the AI solutions reporting unit under the income approach, the Company used a discounted cash flow model which utilized Level 3 measures that represent unobservable inputs. Key assumptions used to determine the estimated fair value include: (a) internal cash flows forecasts for 7 years following the assessment date, including expected revenue growth, costs to sales and operating expenses; (b) an estimated terminal value using a terminal year long-term future growth rate of 3.0% determined based on the growth prospects of the reporting unit; and (c) a discount rate of 22.7% which reflects the weighted-average cost of capital adjusted for the relevant risk associated with the AI solutions reporting unit’s operations and the uncertainty inherent in the Company’s internally developed forecasts. Specifically, as part of the Company’s interim impairment test, in making the assumptions mentioned in clauses (a) and (b) above, the Company considered (1) the efforts and time required for the AI solutions reporting unit to achieve financial stability, (2) its estimate that it would take approximately one year for such unit to generate any material revenue and two years to achieve profitability; and (3) its estimate that it would take longer than we originally expected for such unit to generate material revenues, gross profit, and positive operating cash flows, especially from its population health applications.

As a result of the impairment assessment, the Company concluded that the fair value of the AI solutions reporting unit decreased below its carrying value and therefor the Company recorded a goodwill impairment charge of $365 thousand. As a result, the goodwill assigned to the AI solutions reporting unit was fully impaired.

Radiology services reporting unit

During 2023, in light of triggering events arising from the increase of the discount rate and changes in the Company’s estimates as a result of business specific considerations, the Company performed a quantitative assessment for goodwill impairment for the Company’s radiology services reporting unit. The amount of goodwill assigned to the AI solutions reporting unit on the interim testing date, which had not changed from the amount assigned to such unit on the acquisition date, was $7,055 thousand. When evaluating the fair value of the Radiology services reporting unit under the income approach, the Company used a discounted cash flow model which utilized Level 3 measures that represent unobservable inputs. Key assumptions used to determine the estimated fair value include: (a) internal cash flows forecasts for 8 years following the assessment date, including expected revenue growth, costs to sales and operating expenses; (b) an estimated terminal value using a terminal year long-term future growth rate of 3.0% determined based on the growth prospects of the reporting unit; and (c) a discount rate of 27.9% which reflects the weighted-average cost of capital adjusted for the relevant risk associated with the Radiology services reporting unit’s operations and the uncertainty inherent in the Company’s internally developed forecasts. Specifically, as part of the Company’s interim impairment test, in making the assumptions mentioned in clauses (a) and (b) above, the Company considered (1) the efforts and time required for the Radiology services reporting unit to achieve financial stability, (2) its estimate that it would take approximately one year for such unit to generate any material revenue and two years to achieve profitability; and (3) its estimate that it would take longer than we originally expected for such unit to generate material revenues, gross profit, and positive operating cash flows, especially from its population health applications. As a result of the impairment assessment, the Company concluded that the fair value of the Radiology services reporting unit decreased below its carrying value and therefor the Company recorded a goodwill impairment charge of $7,055 thousand. As a result, the goodwill assigned to the Radiology services reporting unit was fully impaired.

Goodwill impairment assessments for the year ended December 31, 2022

AI solutions reporting unit

During the second quarter of 2022, in light of triggering events arising from the increase of the discount rate and changes in the Company’s estimates as a result of business specific considerations, the Company performed a quantitative interim assessment for goodwill impairment for the Company’s AI solutions reporting unit. The amount of goodwill assigned to the AI solutions reporting unit on the interim testing date, which had not changed from the amount assigned to such unit on the acquisition date, was $51,243 thousand. When evaluating the fair value of the AI solutions reporting unit under the income approach, the Company used a discounted cash flow model which utilized Level 3 measures that represent unobservable inputs. Key assumptions used to determine the estimated fair value include: (a) internal cash flows forecasts for 5 years following the assessment date, including expected revenue growth, costs to sales and operating expenses; (b) an estimated terminal value using a terminal year long-term future growth rate of 3.0% determined based on the growth prospects of the reporting unit; and (c) a discount rate of 22.0% which reflects the weighted-average cost of capital adjusted for the relevant risk associated with the AI solutions reporting unit’s operations and the uncertainty inherent in the Company’s internally developed forecasts. Specifically, as part of the Company’s interim impairment test, in making the assumptions mentioned in clauses (a) and (b) above, the Company considered (1) the efforts and time required for the AI solutions reporting unit to achieve financial stability, (2) its estimate that it would take approximately one year for such unit to generate any material revenue and two years to achieve profitability; and (3) its estimate that it would take longer than we originally expected for such unit to generate material revenues, gross profit, and positive operating cash flows, especially from its population health applications. As a result of the impairment assessment, the Company concluded that the fair value of the AI solutions reporting unit decreased below its carrying value by 11.61%, and therefore the Company recorded a goodwill impairment charge of $14,338 thousand in the second quarter of 2022. As a result, the remaining amount of goodwill assigned to the AI solutions reporting unit at June 30, 2022 was $36,905 thousand.

During the fourth quarter of 2022, the Company performed a qualitative and quantitative annual assessment for goodwill impairment. Based on its qualitative analysis, which considered the AI solutions reporting unit results, projections and additional business and industry specific considerations, the Company performed a further revision of the estimates of the fair value of the AI solutions reporting unit. As part of this analysis, the Company also considered the potential impacts of the sensitivity of estimates and assumptions. When evaluating the fair value of the AI solutions reporting unit under the income approach, the Company used the same discounted cash flow model discussed above; however, in clause (c) the resulting cash flow amounts were discounted using a discount rate of 22.50%. As a result of the impairment assessment, the Company concluded that the fair value of the AI solutions reporting unit decreased below its carrying value by 34.44%, and therefore we recorded an additional goodwill impairment charge of $36,540 thousand in the fourth quarter of 2022. As a result, the amount of goodwill assigned to the AI solutions reporting unit on December 31, 2022, was $365 thousand.

Actual results may differ from those assumed in the Company’s valuation method. It is reasonably possible that the Company’s assumptions described above could change in future periods. If any of these were to vary materially from the Company’s plans, the Company may record impairment of goodwill allocated to this reporting unit in the future. A hypothetical decrease in the terminal growth rate of 0.5% or an increase of 0.5% to the discount rate would have reduced the fair value of AI Solutions reporting unit by approximately $1.0 million and $2.9 million, respectively.

Radiology services reporting unit

During the fourth quarter of 2022, the Company performed its annual impairment test for goodwill impairment. The Company performed a quantitative assessment for goodwill impairment for the Company’s radiology services reporting unit and concluded that the fair value of the radiology services reporting unit exceeded its carrying amount by approximately 5.3%, with a carrying amount of goodwill assigned to this reporting unit in an amount of $7,055 thousand. When evaluating the fair value of the radiology services reporting unit under the income approach, the Company used a discounted cash flow model which utilized Level 3 measures that represent unobservable inputs. Key assumptions used to determine the estimated fair value include: (a) internal cash flows forecasts for 5 years following the assessment date, including expected revenue growth, costs of sales and operating expenses; (b) an estimated terminal value using a terminal year long-term future growth rate of 3% determined based on the growth prospects of the reporting unit; and (c) a discount rate of 27.5% which reflects the weighted-average cost of capital adjusted for the relevant risk associated with the radiology services reporting unit’s operations and the uncertainty inherent in the Company’s internally developed forecasts.

Actual results may differ from those assumed in the Company’s valuation method. It is reasonably possible that the Company’s assumptions described above could change in future periods. If any of these were to vary materially from the Company’s plans, the Company may record impairment of goodwill allocated to this reporting unit in the future. A hypothetical decrease in the growth rate of 0.5% or an increase of 0.5% to the discount rate would reduce the fair value of the radiology services reporting unit by approximately $0.3 million and $0.6 million, respectively.

As of December 31, 2022, the percentage by which the estimated fair value of the Company’s reporting units exceeded the carrying value was as the following:

	Goodwill from acquisition of Nanox AI Unit #1			Goodwill from acquisition of USARAD Unit #2
Goodwill Assigned (in millions)	$	365		$	7,055
Fair Value/Carrying Amount		100.00	%		105.3	%

Intangible assets

Identifiable intangible assets consisted of the following:

						Accumulated
						amortization
	Useful life	Gross carrying amount				December 31,				Net carrying amount
	(Years)	2023		2022		2023		2022		2023		2022
						(U.S. $ in thousands)

Developed technology	10		27,316	$	27,316	$	5,921	$	3,187	$	21,395	$	24,129
Image big data	10		52,500		52,500		11,375		6,125		41,125		46,375
Market platform	4		2,591		2,591		1,404		756		1,187		1,835
Radiologist relationships	11.17		17,770		17,770		3,448		1,856		14,322		15,914
Trade name	12.17		2,095		2,095		373		201		1,722		1,894
Customer relationships	6.17		1,322		1,322		466		250		856		1,072
Weighted Average Useful life (Years)	10.05	$	103,594	$	103,594	$	22,987	$	12,375	$	80,607	$	91,219

No impairment was recognized in connection with definite life intangible assets during the reporting periods.

Intangible assets with estimable useful lives are amortized over their respective estimated useful lives to their estimated residual values and reviewed periodically for impairment. Amortization expenses were $10,612, $10,607 and $1,768 thousand for the years ended December 31, 2023, 2022, and 2021.

Amortization of intangible assets for each of the next five years and thereafter is expected to be as follows (U.S. dollars in thousands):

Year ended December 31,
2024	$	10,607
2025		10,498
2026		9,959
2027		9,959
2028 and thereafter		39,584
Total	$	80,607

Consolidated Statement of Changes in Shareholders’ Equity - USD ($)
$ in Thousands

Ordinary shares

Additional paid-in capital

Accumulated other comprehensive loss

Accumulated deficit

Total

Balance at Dec. 31, 2020

$ 131

$ 315,031

$ (84,416)

$ 230,746

Balance (in Shares) at Dec. 31, 2020

46,100,173

Issuance of ordinary shares upon exercise of warrants

$ 2

265

267

Issuance of ordinary shares upon exercise of warrants (in Shares)

780,920

Issuance of ordinary shares upon exercise of options

$ 3

3,330

3,333

Issuance of ordinary shares upon exercise of options (in Shares)

1,099,946

Issuance of ordinary shares due to business combination and assets acquisition

$ 13

101,497

101,510

Issuance of ordinary shares due to business combination and assets acquisition (in Shares)

3,810,402

Share-based compensation

18,697

Unrealized gain from marketable securities, net

(607)

Net loss for the year

(61,798)

Balance at Dec. 31, 2021

$ 149

438,820

(607)

(146,214)

292,148

Balance (in Shares) at Dec. 31, 2021

51,791,441

Issuance of ordinary shares upon exercise of warrants

$ 1

369

370

Issuance of ordinary shares upon exercise of warrants (in Shares)

192,927

Issuance of ordinary shares in connection with earnout liability

^[1]

953

Issuance of ordinary shares in connection with earnout liability (in Shares)

89,286

Issuance of ordinary shares under settlement agreement with former shareholders of Nanox AI Ltd.

$ 7

18,610

18,617

Issuance of ordinary shares under settlement agreement with former shareholders of Nanox AI Ltd. (in Shares)

2,648,424

Issuance of ordinary shares upon exercise of options

$ 1

578

579

Issuance of ordinary shares upon exercise of options (in Shares)

372,159

Share-based compensation

18,623

Unrealized gain from marketable securities, net

(1,367)

Net loss for the year

(113,243)

Balance at Dec. 31, 2022

$ 158

477,953

(1,974)

(259,457)

$ 216,680

Balance (in Shares) at Dec. 31, 2022

55,094,237

Issuance of ordinary shares under settlement agreement with former shareholders of Nanox AI Ltd.

$ 1

1,560

$ 1,561

Issuance of ordinary shares under settlement agreement with former shareholders of Nanox AI Ltd. (in Shares)

255,392

Issuance of ordinary shares and warrants, net of issuance expenses

^[2]

$ 6

27,133

27,139

Issuance of ordinary shares and warrants, net of issuance expenses (in Shares)

^[2]

2,142,858

Issuance of ordinary shares upon exercise of RSUs

^[1]

Issuance of ordinary shares upon exercise of RSUs (in Shares)

34,750

Reclassification of earn-out liability to equity

1,500

Issuance of ordinary shares upon exercise of options

^[1]

903

$ 903

Issuance of ordinary shares upon exercise of options (in Shares)

251,391

286,141

Share-based compensation

6,838

$ 6,838

Unrealized gain from marketable securities, net

1,669

Net loss for the year

(60,776)

Balance at Dec. 31, 2023

$ 165

$ 515,887

$ (305)

$ (320,233)

$ 195,514

Balance (in Shares) at Dec. 31, 2023

57,778,628

[1]	Less than $1.
[2]	Issuance expenses totaled to $2,861

Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Significant Accounting Policies [Abstract]

Schedule of Property and Equipment

Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated on a straight-line basis over the following estimated useful lives:

		Years

Computers and electronic equipment		3-7
Office furniture and lab equipment		5-7
Vehicles		7
Equipment and machinery		5-10

Schedule of Financial Assets and Liabilities Measured Fair Value

The fair value of these financial instruments approximates their carrying value.

	Balance as of December 31, 2023
	Level 1		Level 2		Level 3		Total
Assets:
Money market funds (*)				28,373		-		28,373
Marketable securities (***)		-		26,006		-		26,006

Total assets		-		54,379		-		54,379

Liabilities:
Current maturities of long term loan		-		-		3,378		3,378
Contingent short-term earnout liability (**)		-		-		1,500		1,500
Total liabilities		-		-		4,878		4,878

	Balance as of December 31, 2022
	Level 1		Level 2		Level 3		Total
Assets:
Money market funds (*)				31,841				31,841
Marketable securities (***)		-		64,359		-		64,359

Total assets		-		96,200		-		96,200

Liabilities:
Long term loan		-		-		3,228		3,228
Contingent short term earnout liability (**)		-		-		4,250		4,250
Contingent long-term earnout liability (**)		-		-		4,089		4,089
Total liabilities		-		-		11,567		11,567

(*)

(**)	The income valuation approach is applied, and the valuation inputs include the contingent payment arrangement terms, discount rate and probability assessments.

(***)

The following tables summarize the amortized cost, unrealized gains and losses, and fair value of available-for-sale marketable securities as of December 31, 2023 and 2022:

Schedule of Amortized Cost, Unrealized Gains, Losses, and Fair Value of Available-for-Sale Marketable Securities

The following tables summarize the amortized cost, unrealized gains and losses, and fair value of available-for-sale marketable securities as of December 31, 2023 and 2022:

	December 31, 2023
	Fair value		Cost or amortized cost		Gross unrealized holding loss
Level 2 securities:
Municipal bonds		2,263		2,291		(28	)
Corporate debt		19,441		19,715		(274	)
Certificates of deposit		2,989		2,989		-
Other		1,313		1,316		(3	)
Total		26,006		26,311		(305	)

	December 31, 2022
	Fair value		Cost or amortized cost		Gross unrealized holding loss
Level 2 securities:
Municipal bonds		8,216		8,430		(214	)
Corporate debt		47,476		49,099		(1,623	)
Certificates of deposit		4,983		4,983		-
Other		3,684		3,821		(137	)
Total		64,359		66,333		(1,974	)

Schedule of Debt Securities and Certificates of Deposit

As of December 31, 2023 and 2022, the Company’s debt securities and certificates of deposit had the following maturity dates:

	December 31
	2023		2022
Due within one year		26,006		39,161
1 to 2 years		-		25,198

Total		26,006		64,359

Schedule of Financial Liabilities Where Fair Value Measure

The following table summarizes the activity for those financial liabilities where fair value measurements are estimated utilizing Level 3 inputs:

	December 31, 2023			December 31, 2022			December 31, 2021
	(U.S. Dollar in thousands)
Fair value at the beginning of the year	$	8,339		$	48,285			-
Initial recognition of earnout liabilities		-			-			48,285
Change in fair value of earn out liabilities obligation -		(4,488	)		(20,376	)		-
Issuance of ordinary shares due to achievement of milestones and settlement of contingent consideration (*)		(1,561	)		(19,570	)		-
Payment due to settlement of contingent earnout liabilities (*)		(790	)		-			-
Reclassification of earn-out liability to equity (**)		(1,500	)					-
Fair value at the end of the year	$	-		$	8,339		$	48,285

(*)

(**)	See note 3

Schedule of Fair Value Measurements of the Short Term and Long Term

The Quantitative Information about Level 3 Fair Value Measurements of the Company’s short-term and long-term contingent consideration liabilities designated as Level 3 are as follows:

	Fair Value at December 31, 2022		Valuation Technique	Significant Unobservable Input

Contingent short term earnout liability — (MDW Inc. and USARAD Holding Inc.)	$	4,250	Discounted cash flow	contingent payment arrangement terms, and probability of achievement

Contingent long term earnout liability — (USARAD Holding Inc.)	$	4,089	Discounted cash flow	contingent payment arrangement terms, and probability of achievement

- Definition

Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-9

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aa)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aaa)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

+ Details

Business Combination and Other Transaction (Tables)

12 Months Ended

Dec. 31, 2023

Business Combination and Other Transaction [Abstract]

Schedule of Fair Value Consideration Transferred

The following table summarizes the fair value of the consideration transferred to Zebra shareholders in 2021 for the Zebra transaction:

	U.S.$ in thousand
Cash payments	$	-
Issuance of ordinary shares, options and RSUs		88,510
Contingent short term earnout liability		38,129
Contingent long term earnout liability		2,660
Total consideration	$	129,299

The following table summarizes the fair value of the consideration transferred to USARAD shareholders in 2021 for the USARAD transaction:

	U.S. $ in thousands
Cash payments	$	7,147
Issuance of ordinary shares		11,500
Contingent consideration at estimated fair value		6,405
Total consideration	$	25,052

Schedule of the Purchase Price to Assets Acquired and Liabilities Assumed

The allocation of the purchase price to assets acquired and liabilities assumed in 2021, is as follows:

	Allocation of Purchase Price
	(U.S. $ in thousands)
Cash, cash equivalents and Restricted Cash	$	6,956
Accounts Receivables		99
Other current assets		430
Intangible assets		79,816
Goodwill		51,243
Other assets		1,693
Total assets acquired		140,237

Net deferred tax liabilities		3,413
Contingent short term earnout liability		38,129
Contingent long-term earnout liability		2,660
Convertible note (*)		3,000
Other labilities		4,525
Total liabilities assumed		51,727

Net assets acquired	$	88,510

(*)

A 3 years Convertible Loan Agreement, dated August 9, 2021 between the Company and Nanox AI in the amount of $3 million, which bears an annual interest of 6% and shall be automatically converted into the Nanox AI’s Preferred C Shares, at a price per share of $23.42. This loan is eliminated in the consolidated financial statements.

	Allocation of Purchase Price
	(U.S. $ in thousands)
Cash and cash equivalents	$	332
Accounts Receivables		912
Intangible assets		21,187
Goodwill		7,055
Other assets		33
Total assets acquired		29,519

Loan from a government agency		144
Other labilities		557
Net deferred tax liabilities		3,766
Contingent short term earnout liability		3,453
Contingent long term earnout liability		2,952
Total liabilities assumed		10,872

Net assets acquired	$	18,647

Segments of Operations (Details) - Schedule of Reportable Operating Segments Based on Net Sales and Operating Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Revenues	$ 9,905	$ 8,578	$ 1,304
Segment operating loss	(62,589)	(117,710)	(61,558)
Financial expense			(288)
Financial income	1,652	789
Realized loss	(178)
Loss before taxes on income	(61,115)	(116,921)	(61,846)
Depreciation and amortization expenses	1,198	11,512	2,292
Change in obligation in earn-out liabilities	(4,488)	(20,376)
Goodwill impairment	7,420	50,878
Stock based compensation	6,838	18,623	18,806
Total Assets	218,648	253,933	363,170
Expenditures for segment’s assets	3,303	8,181	26,017
Nanox ARC [Member]
Segment Reporting Information [Line Items]
Revenues	116
Segment operating loss	(42,231)	(67,066)	(56,875)
Financial expense
Financial income
Realized loss
Loss before taxes on income
Depreciation and amortization expenses	1,036	611	458
Change in obligation in earn-out liabilities
Goodwill impairment
Stock based compensation	5,678	17,049	18,433
Total Assets	130,665	148,352	195,621
Expenditures for segment’s assets	3,184	8,140	23,139
Radiology Services [Member]
Segment Reporting Information [Line Items]
Revenues	9,462	8,235	1,034
Segment operating loss	(4,288)	(2,760)	(530)
Financial expense
Financial income
Realized loss
Loss before taxes on income
Depreciation and amortization expenses	12	2,642	441
Change in obligation in earn-out liabilities	(4,488)	840
Goodwill impairment	7,055
Stock based compensation	202	224	37
Total Assets	21,709	30,753	31,802
Expenditures for segment’s assets	81	15	2,859
AI Solutions [Member]
Segment Reporting Information [Line Items]
Revenues	327	343	270
Segment operating loss	(16,070)	(47,884)	(4,153)
Financial expense
Financial income
Realized loss
Loss before taxes on income
Depreciation and amortization expenses	150	8,259	1,393
Change in obligation in earn-out liabilities		(21,216)
Goodwill impairment	365	50,878
Stock based compensation	958	1,350	336
Total Assets	66,274	74,828	135,747
Expenditures for segment’s assets	$ 38	$ 26	$ 19

Income Tax (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax [Abstract]

Schedule of Income (Loss) Before Income Taxes Consisted

Income (loss) before income taxes consisted of the following for the periods indicated:

	Year Ended December 31
	2023			2022			2021
	U.S. dollars in thousands
Domestic (Israel)		(44,158	)		(99,979	)		(56,609	)
Foreign		(16,957	)		(16,942	)		(5,237	)
Loss before income taxes		(61,115	)		(116,921	)		(61,846	)

Income tax expense (benefit) consisted of the following for the periods indicated:

	Year Ended December 31
	2023			2022			2021
	U.S. dollars in thousands
Domestic (Israel)		-			(3,357	)		(57	)
Foreign		(339	)		(321	)		9

Income tax benefit		(339	)		(3,678	)		(48	)

Schedule of Taxes on Income

Taxes on income for the years ended December 31, 2023, 2022 and 2021 were comprised of the following:

	December 31
	2023			2022			2021
	U.S. dollars in thousands
Current tax expenses:
Domestic		-			-			-
Foreign		38			55			68

Total		38			55			68

Deferred:
Domestic		-			(3,357	)		(57	)
Foreign		(377	)		(376	)		(59	)

Total		(377	)		(3,733	)		(116	)

Income tax benefit		(339	)		(3,678	)		(48	)

Schedule of Theoretical Income Tax Expense to Actual Income Tax Expense

A reconciliation of the Company’s theoretical income tax expense to actual income tax expense is as follows:

	December 31
	2023			2022			2021
	U.S. dollars in thousands
Loss before taxes on income		(61,115	)		(116,921	)		(61,846	)
Statutory tax rate in Israel		23	%		23	%		23	%
Theoretical tax benefit		(14,056	)		(26,892	)		(14,225	)

Increase (decrease) in taxes resulting from:
Effect of different tax rates applicable in foreign jurisdictions		333			(261	)		(110	)
Operating losses and other temporary differences for which valuation allowance was provided		10,434			11,467			6,571
Permanent differences:
Stock based compensation		1,550			4,361			4,343
Goodwill impairment		1,566			11,702			-
Change in earnout liability		(942	)		(4,686	)		-
Other nondeductible items		776			631			3,373
Actual tax benefit		(339	)		(3,678	)		(48	)

Schedule of Deferred Tax Assets and Liabilities

The components of the Company’s deferred tax assets and liabilities as of December 31, 2023 and 2022 were as follows:

	December 31
	2023			2022
	U.S. dollars in thousands
Deferred tax assets:
Tax loss carryforwards		43,699			38,967
Research and development		3,771			4,027
Employee and payroll accrued expenses		376			740
Operating lease liabilities		1,147			-
Other		1,507			532
Total deferred tax assets		50,500			44,266
Less right of use assets		(1,069	)		-
Less intangible assets		(19,185	)		(19,562	)
Deferred tax assets, net		30,246			24,704
Less valuation allowance for deferred tax assets		(30,246	)		(24,704	)
Deferred tax assets		-			-

Schedule of Valuation Allowance

	U.S. dollars in thousands
Valuation allowance, December 31, 2022	$	24,704
Increase		5,542
Valuation allowance, December 31, 2023	$	30,246

General (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions		1 Months Ended	12 Months Ended
	Jul. 26, 2023	Aug. 31, 2020	Dec. 31, 2023	Dec. 31, 2022	Nov. 02, 2021
General [Line Items]
Warrants term	5 years
Net proceeds			$ 27.1
Annaul inflation term				40 years
IPO [Member]
General [Line Items]
Net proceeds	$ 30.0
Sale of ordinary shares (in Shares)	2.1
Ordinary shares, par value (in Dollars per share)	$ 19
Warrant [Member]
General [Line Items]
Ordinary shares purchased (in Shares)	2.1
Purchase price per share (in Dollars per share)	$ 14
Business Acquisition [Member]
General [Line Items]
Percentage of acquisition shares					100.00%
Nasdaq [Member] \| IPO [Member]
General [Line Items]
Net proceeds		$ 169.0

Consolidated Statements of Operations and Comprehensive Loss (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
DILUTED LOSS PER SHARE (in Dollars per share)	$ (1.08)	$ (2.17)	$ (1.28)

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482635/260-10-55-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (e)(4)
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Cash, Cash Equivalents and Restricted Cash Equivalents (Tables)

12 Months Ended

Dec. 31, 2023

Cash, Cash Equivalents and Restricted Cash Equivalents [Abstract]

Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash

	December 31,
	2023		2022
	(U.S. Dollars in thousands)
Cash and cash equivalents		56,377		38,463
Restricted bank deposits (1)		-		66
Total cash, cash equivalents and restricted cash shown in the statement of cash flows		56,377		38,529

(1)

Related Parties

12 Months Ended

Dec. 31, 2023

Related Parties [Abstract]

RELATED PARTIES

NOTE 10 — RELATED PARTIES:

Related party balances at December 31, 2023 and December 31, 2022 consisted of the following:

	December 31, 2023			December 31, 2022
	(U.S. Dollars in thousands)
(a) Due from Illumigyn	$	17		$	48
(b) Due from (to) Wellsense Technologies Ltd.		(13	)		10
(c) Due from Six-Eye Interactive		4			21
(d) Due from Six AI ltd.		-			8
(e) Due from Musashi (*)		-			2
Total from related parties	$	8		$	89

(*)

From 2023 Musashi is no longer a related party

Related parties transactions:

	Year ended December 31,
	2023		2022			2021
	(U.S. Dollars in thousands)

Research and development – see c below		-		-			80
General and administrative – see d and e below		-		(218	)		(191	)

Six AI Ltd Service agreement

On April 16, 2020, the Company entered into an agreement with SixAI Ltd. (hereinafter,-“SixAI”) a company controlled by Ran Poliakine, the Company’s late Chief Executive Officer and the chairman of the Company’s board of directors for certain software development and mechanical engineering services. The service agreement was effective as of March 1, 2020 and has been extended by mutual agreement of the parties several times, until terminated at December 31, 2021. During the years ended December 31, 2023, 2022 and 2021, the Company recorded an expense of $0, $0 thousand, and $80 thousand, respectively. Mr. Poliakine currently served as a member of the board of directors of SixAI and Mr. Poliakine was a significant shareholder of SixAI.

Illumigyn Ltd.

Illumigyn Ltd (hereinafter, – “Illumigyn”) is a company in which Ran Poliakine, the Company’s late Chief Executive Officer and a member of the Company’s board of directors, was a significant shareholder. Ms. Noga Kainan, a member of the Company’s board of directors served as a member of the board of directors of Illumigyn, and Anat Kaphan, the Company’s former Chief Innovation Officer currently who serves as a member of the advisory board of the Company, also served’ as a consultant to Illumigyn. Since November 1, 2019, Illumigyn sub-leased in transaction approximately 1,800 square feet of private office space, including access to shared public spaces, from the office spaces which the Company leases in Neve Ilan, Israel. Illumigyn pays approximately $12 thousand per month. During the years ended December 31, 2023, 2022 and 2021, the Company received approximately $0 thousand, $171 thousand and $125 thousand, respectively, in relation to the sub lease.

Wellsense Technologies Ltd.

Wellsense Technologies Ltd.(hereinafter, “Wellsense”) is a company in which Ran Poliakine, the Company’s former Chief Executive Officer and the former member of the Company’s board of directors, was a shareholder. Since February 2020, Wellsense has sub-leased private office space, including access to shared public spaces, from the Company in Neve Ilan, Israel. Wellsense paid approximately $7.0 thousand per month. During the years ended December 31, 2023, 2022 and 2021, the Company received $$0 thousand, $47 thousand and $66 thousand, respectively, in relation to the sub lease.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Leases (Details) - Schedule of Supplemental Cash Flow Information - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Supplemental Cash Flow Information [Abstract]
Operating cash flows used in operating leases	$ 1,446	$ 1,231
Operating leases	$ 4,411	$ 320

Leases (Details) - Schedule of Company's Total Lease Costs - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Company's Total Lease Costs [Abstract]
Fixed payments	$ 1,121	$ 937
Short-term lease cost		72
Total operating lease cost	$ 1,121	$ 1,009

Shareholders' Equity (Details) - Schedule of Black-Scholes Option-Pricing Model - Black- Scholes option-pricing [Member]	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Shareholders' Equity (Details) - Schedule of Black-Scholes Option-Pricing Model [Line Items]
Dividend yield	0.00%	0.00%
Minimum [Member]
Shareholders' Equity (Details) - Schedule of Black-Scholes Option-Pricing Model [Line Items]
Expected volatility	74.26%	50.75%
Risk-free interest rate	3.45%	1.52%
Expected term (years)	6 years 3 months	5 years 6 months 7 days
Maximum [Member]
Shareholders' Equity (Details) - Schedule of Black-Scholes Option-Pricing Model [Line Items]
Expected volatility	81.80%	52.75%
Risk-free interest rate	4.28%	4.34%
Expected term (years)	10 years	10 years

Shareholders' Equity (Details) - Schedule of Issued and Outstanding (Parentheticals) - shares	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Class of Stock [Line Items]
Ordinary shares Outstanding	57,778,628	55,094,237
Ordinary shares [Member]
Class of Stock [Line Items]
Ordinary shares Outstanding	57,778,628	55,094,237	51,791,441	46,100,173

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(28))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-03(i)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-03(i)(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-03(i)(2)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-03(i)(2)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3

+ Details

Significant Accounting Policies (Details) - Schedule of Amortized Cost, Unrealized Gains, Losses, and Fair Value of Available-for-Sale Marketable Securities - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Level 2 securities:
Fair value	$ 26,006	$ 64,359
Cost or amortized cost	26,311	66,333
Gross unrealized holding loss	(305)	(1,974)
Municipal bonds [Member]
Level 2 securities:
Fair value	2,263	8,216
Cost or amortized cost	2,291	8,430
Gross unrealized holding loss	(28)	(214)
Corporate debt [Member]
Level 2 securities:
Fair value	19,441	47,476
Cost or amortized cost	19,715	49,099
Gross unrealized holding loss	(274)	(1,623)
Certificates of deposit [Member]
Level 2 securities:
Fair value	2,989	4,983
Cost or amortized cost	2,989	4,983
Gross unrealized holding loss
Other [Member]
Level 2 securities:
Fair value	1,313	3,684
Cost or amortized cost	1,316	3,821
Gross unrealized holding loss	$ (3)	$ (137)

- Definition

Amount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.

+ References + Details

Business Combination and Other Transaction

12 Months Ended

Dec. 31, 2023

Business Combination and Other Transaction [Abstract]

BUSINESS COMBINATION AND OTHER TRANSACTION

NOTE 3 — BUSINESS COMBINATION AND OTHER TRANSACTION

The acquisition of Nanox AI Ltd. (formerly Zebra Medical Vision Ltd.).

On November 4, 2021 (“the merger date”), the Company completed the merger (“the Nanox AI transaction”) pursuant to the terms of the Agreement and Plan of Merger, dated August 9, 2021 (with certain amendments, the “Agreement”), among the Company, Zebra Medical Vision Ltd. (“Zebra” or “Nanox AI”) and Perryllion Ltd., as representative of Zebra’s equity holders. At November 4, 2021, the Company issued 3,249,142 ordinary shares of the Company and committed to issue 70,211 employee options and restricted stock units to the equity holders of Zebra with an estimated fair value at the closing date of $88,510 thousand, representing $26.57 per share in consideration for the fully outstanding shares on a fully diluted basis of Zebra. $315 thousand was allocated to the purchase consideration and $970 thousand was allocated to future services and continued employment and shall be expensed over remaining service periods of up to 4 years.

The Nanox AI transaction was accounted in accordance with ASC 805, “Business Combinations”, using the acquisition method of accounting with the Company as the acquirer. Upon the successful achievement of certain milestones and achieving certain other operational targets, the Company was required to pay additional stock consideration in the amount of up to $84,366 thousand. As of December 31, 2022, the earn-out liability was fully settled (refer to Note 2t). Zebra changed its name to Nanox AI ltd. and Zebra Medical Vision Inc. (a fully owned subsidiary of Zebra, which is incorporated under the laws of the State of Delaware) changed its name to Nanox AI Inc.

The allocation of the purchase price to net assets acquired and liability assumed for the acquisition of Zebra resulted in the recognition of intangible assets related to technology of $27,316 thousand and Image Big Data of $52,500 thousand, both of which will be amortized over a remaining useful life period of 10 years. In order to estimate the fair value of Zebra’s Image Big Data, the Company used the cost approach method using the discounted weighted average cost of one image for $1.75 per one patient record multiplied by approximately 30 million patient records that the Company purchased (patient records represents over 10 years of patient history, multi modalities, heterogeneous data of ethnicity and age) as of the acquisition date. This estimate is based on the experience and knowledge of management from its own experience in its data monetization projects and after taking into consideration the legal aspects of the non-transferable data. Therefore, the total fair value of the Image Big Data was assumed to be $52,500 thousand at the acquisition date.

The company can generate income immediately from this asset. In order to estimate the fair value of Zebra’s technology, the Company used the discounted cash flow method, whereas the fair value of the tax amortization benefit was $3.0 million and the fair value of the intangible asset related to technology before tax amortization benefit was $24.3 million. The tax amortization benefit was calculated based on the applicable tax rate of 23.02% and economic life of 10 years. The discount rate for Zebra’s technology was estimated at 18% reflecting a 1% discount on the company’s WACC. Therefore, the fair value of Zebra’s intangible asset related to technology was estimated at $27.3 million at the date of the acquisition.

The Company considered the criteria in ASC 350-30-35 and determined the estimated useful life of the technology to be 10 years as of Zebra’s acquisition, based on management’s estimate of how long the know-how will be in place before being subject to a transition into a new generation of technologies. The Company also examined its estimation compared to other companies operating in the field of healthcare technologies that the Company considers as market leaders. Compared to such comparable companies, the Company’s estimation falls into the middle of the useful life’s range. The Company believes that both intangible assets have a useful life of 10 years, and that therefore is the appropriate amortization period since the usage of the Image Big Data asset is linked directly to the Company’s acquired technology and is used to improve the technology’s capabilities. Additionally, the Company is not aware of any legal, regulatory, contractual provisions or other factors that would impact its estimate of the useful life of the technology and the Image Big Data.

The following table summarizes the fair value of the consideration transferred to Zebra shareholders in 2021 for the Zebra transaction:

	U.S.$ in thousand
Cash payments	$	-
Issuance of ordinary shares, options and RSUs		88,510
Contingent short term earnout liability		38,129
Contingent long term earnout liability		2,660
Total consideration	$	129,299

The allocation of the purchase price to assets acquired and liabilities assumed in 2021, is as follows:

	Allocation of Purchase Price
	(U.S. $ in thousands)
Cash, cash equivalents and Restricted Cash	$	6,956
Accounts Receivables		99
Other current assets		430
Intangible assets		79,816
Goodwill		51,243
Other assets		1,693
Total assets acquired		140,237

Net deferred tax liabilities		3,413
Contingent short term earnout liability		38,129
Contingent long-term earnout liability		2,660
Convertible note (*)		3,000
Other labilities		4,525
Total liabilities assumed		51,727

Net assets acquired	$	88,510

(*)

The allocation of the purchase price to net assets acquired and liability assumed resulted in the recognition of goodwill of $51,243 thousand, which is primarily attributed to the expected synergies from combining the operations of Zebra’s AI solutions with the Company’s tomographic imaging systems. As such, this goodwill will be assigned to the operational segment of AI solutions. The amount of the acquisition-related costs was approximately $310 thousand which was recognized as an expense in the general and administration expenses.

During 2022 and 2023, the Company tested for goodwill impairment by quantitatively comparing the fair values of the AI solution segment reporting unit to it carrying amount. Based on the Company’s analysis, the Company determined that the carrying value of the AI solution segment reporting unit exceeded its fair value and therefore during 2022 and 2023 the Company recorded a non-tax-deductible goodwill impairment charge totaling $50,878 and $365 thousand, respectively, which was included within the consolidated statement of operations for the years ended December 31, 2023 and 2022 (refer to Note 4).

The acquisition of USARAD Holding Inc. (the “USARAD transaction”)

On November 2, 2021 (the “USARAD closing date”), the Company completed the acquisition of 100% of the shares of USARAD Holdings, Inc., a Delaware corporation (“USARAD”), pursuant to the terms of the Stock Purchase Agreement, dated October 25, 2021, among the Company, USARAD, Dr. Michael Yuz, other holders of capital stock of USARAD, and holders of USARAD options. At the USARAD closing date, Nanox U.S. purchased 100% of the shares of USARAD on a fully diluted basis for $7,147 thousand in cash and 496,545 of the Company’s ordinary shares with fair value of $11,500 thousand. The number of ordinary shares issued by the Company was determined using the average closing trading price during the 30 trading days preceding to the closing date. The total consideration was approximately $18,647 thousand. In addition, upon the successful achievement of certain milestones and achieving certain other operational targets, the Company was required to pay additional stock consideration in the amount of up to $8,500 thousand. As of December 31, 2023, the earn-out liability was fully settled (refer to Note 2t).

The USARAD transaction was accounted in accordance with ASC 805, “Business Combinations”, using the acquisition method of accounting with the Company as the acquirer. The following table summarizes the fair value of the consideration transferred to USARAD shareholders in 2021 for the USARAD transaction:

	U.S. $ in thousands
Cash payments	$	7,147
Issuance of ordinary shares		11,500
Contingent consideration at estimated fair value		6,405
Total consideration	$	25,052

Additional payment of $144 thousand was paid to USARAD’s shareholders during 2022 since an approval of the PPP loan by the Federal Government occurred and pursuant to the terms of the Stock Purchase Agreement.

The allocation of the purchase price to assets acquired and liabilities assumed in 2021, is as follows:

	Allocation of Purchase Price
	(U.S. $ in thousands)
Cash and cash equivalents	$	332
Accounts Receivables		912
Intangible assets		21,187
Goodwill		7,055
Other assets		33
Total assets acquired		29,519

Loan from a government agency		144
Other labilities		557
Net deferred tax liabilities		3,766
Contingent short term earnout liability		3,453
Contingent long term earnout liability		2,952
Total liabilities assumed		10,872

Net assets acquired	$	18,647

The allocation of the purchase price to net assets acquired and liability assumed resulted in the recognition of intangible asset related to retained radiologists of $17,770 thousand, customers’ relationship of $1,322 thousand, trademark of $2,095 thousand and goodwill of $7,055 thousand, which is primarily attributed to the expected synergies from combining the operations of teleradiology services with the Company’s tomographic imaging systems. As such, goodwill will be assigned to the operational segment of radiology services. The intangible asset related to retained radiologists has a useful-life of 11.17 years, the intangible asset related to customers’ relationship has a useful-life of 6.17 years and the intangible asset related to the trademark has a useful-life of 12.17 years. The amount of the acquisition-related costs was approximately $198 thousand which was recognized as an expense in the general and administration expenses.

During 2023, the Company tested for goodwill impairment by quantitatively comparing the fair values of the Teleradiology segment reporting unit to it carrying amount. Based on the Company’s analysis, the Company determined that the carrying value of the Teleradiology segment reporting unit exceeded its fair value and therefore during 2023 the Company recorded a non-tax-deductible goodwill impairment charge totaling $7,055, which was included within the consolidated statement of operations for the year ended December 31, 2023 (refer to Note 4).

The Assets acquisition of MDWEB LLC.

On November 3, 2021, the Company completed the acquisition of the market platform and other assets of MDWEB, LLC (“MDWEB”), pursuant to the terms of the Asset Purchase Agreement, dated October 21, 2021, between the Company and MDWEB. At the same date, the Company issued 64,715 of its ordinary shares to MDWEB with an estimated fair value of $1,500 thousand. In addition and as a result of successful achievement of certain milestones related to technical integration of MDW platform with the Nanox.CLOUD and achieving certain other operational targets, the Company will pay additional stock consideration in the amount of $1,500 thousand at a per share value, which is determined by the average closing price of the 30 trading days ending on the applicable milestone’s achievement date. As of December 31, 2023 following the full achievement of the applicable milestones, the Company reclassified the earn-out contingent liability to Equity. The Company will amortize the intangible assets on a straight-line basis over their expected useful life of 4 years. Refer to note 2i.

Accounting Policies, by Policy (Policies)

12 Months Ended

Dec. 31, 2023

Significant Accounting Policies [Abstract]

Basis of presentation

Basis of presentation

Use of estimates in the preparation of financial statements

Use of estimates in the preparation of financial statements

Functional currency

Functional currency

Business Combinations

Business Combinations

Cash and cash equivalents

Cash and cash equivalents

Marketable Securities

Marketable Securities

Inventories

Inventories:

Accounts receivables

Accounts receivables

Property and equipment, net

Property and equipment, net

Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated on a straight-line basis over the following estimated useful lives:

		Years

Computers and electronic equipment		3-7
Office furniture and lab equipment		5-7
Vehicles		7
Equipment and machinery		5-10

Leasehold improvements are amortized over the terms of the respective leases or the estimated useful lives of the improvements, whichever is shorter.

Intangible Assets, net

i. Intangible Assets, net

Goodwill

Other Intangible Assets, net

Impairment of long-lived assets

Impairment of long-lived assets

Investment in Equity Securities

Investment in Equity Securities

In February 2022, the Company purchased 67,000 common shares of a privately held company for an amount of $1,010 thousand.

Severance pay

Severance pay

Legal and other contingencies

Legal and other contingencies

Revenue Recognition

Revenue Recognition

Research and development expenses, net

Research and development expenses, net

Income tax

Income tax

4)Valuation allowances are provided unless it is more likely than not that the deferred tax asset will be realized. In the determination of the appropriate valuation allowances, the Company considers future reversals of existing taxable temporary differences, the most recent projections of future business results, that may enhance the likelihood of realization of a deferred tax asset. Assessments for the realization of deferred tax assets made at a given balance sheet date are subject to change in the future, particularly if earnings of the company or any of its subsidiaries are significantly higher or lower than expected, or if the Company takes operational or tax positions that could impact the future taxable of its earnings or its subsidiaries earnings.

Share-based compensation

Share-based compensation

Loss per share

Loss per share

Fair value measurement

Fair value measurement

	Level 1:	Quoted prices (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs.

	Level 2:	Observable prices that are based on inputs not quoted on active markets, but corroborated by market data.

	Level 3:	Unobservable inputs are used when little or no market data is available. The fair value hierarchy gives the lowest priority to Level 3 inputs.

	Balance as of December 31, 2023
	Level 1		Level 2		Level 3		Total
Assets:
Money market funds (*)				28,373		-		28,373
Marketable securities (***)		-		26,006		-		26,006

Total assets		-		54,379		-		54,379

Liabilities:
Current maturities of long term loan		-		-		3,378		3,378
Contingent short-term earnout liability (**)		-		-		1,500		1,500
Total liabilities		-		-		4,878		4,878

The Company classifies AFS securities within Level 2 because it uses alternative pricing sources and models utilizing market observable inputs to determine their fair value.

	Balance as of December 31, 2022
	Level 1		Level 2		Level 3		Total
Assets:
Money market funds (*)				31,841				31,841
Marketable securities (***)		-		64,359		-		64,359

Total assets		-		96,200		-		96,200

Liabilities:
Long term loan		-		-		3,228		3,228
Contingent short term earnout liability (**)		-		-		4,250		4,250
Contingent long-term earnout liability (**)		-		-		4,089		4,089
Total liabilities		-		-		11,567		11,567

The Company classifies AFS securities within Level 2 because it uses alternative pricing sources and models utilizing market observable inputs to determine their fair value.

(*)

(**)	The income valuation approach is applied, and the valuation inputs include the contingent payment arrangement terms, discount rate and probability assessments.

(***)

The following tables summarize the amortized cost, unrealized gains and losses, and fair value of available-for-sale marketable securities as of December 31, 2023 and 2022:

	December 31, 2023
	Fair value		Cost or amortized cost		Gross unrealized holding loss
Level 2 securities:
Municipal bonds		2,263		2,291		(28	)
Corporate debt		19,441		19,715		(274	)
Certificates of deposit		2,989		2,989		-
Other		1,313		1,316		(3	)
Total		26,006		26,311		(305	)

	December 31, 2022
	Fair value		Cost or amortized cost		Gross unrealized holding loss
Level 2 securities:
Municipal bonds		8,216		8,430		(214	)
Corporate debt		47,476		49,099		(1,623	)
Certificates of deposit		4,983		4,983		-
Other		3,684		3,821		(137	)
Total		64,359		66,333		(1,974	)

As of December 31, 2023 and 2022, the Company’s debt securities and certificates of deposit had the following maturity dates:

	December 31
	2023		2022
Due within one year		26,006		39,161
1 to 2 years		-		25,198

Total		26,006		64,359

Contingent earnout liability:

The following table summarizes the activity for those financial liabilities where fair value measurements are estimated utilizing Level 3 inputs:

	December 31, 2023			December 31, 2022			December 31, 2021
	(U.S. Dollar in thousands)
Fair value at the beginning of the year	$	8,339		$	48,285			-
Initial recognition of earnout liabilities		-			-			48,285
Change in fair value of earn out liabilities obligation -		(4,488	)		(20,376	)		-
Issuance of ordinary shares due to achievement of milestones and settlement of contingent consideration (*)		(1,561	)		(19,570	)		-
Payment due to settlement of contingent earnout liabilities (*)		(790	)		-			-
Reclassification of earn-out liability to equity (**)		(1,500	)					-
Fair value at the end of the year	$	-		$	8,339		$	48,285

(*)

(**)	See note 3

The Quantitative Information about Level 3 Fair Value Measurements of the Company’s short-term and long-term contingent consideration liabilities designated as Level 3 are as follows:

	Fair Value at December 31, 2022		Valuation Technique	Significant Unobservable Input

Contingent short term earnout liability — (MDW Inc. and USARAD Holding Inc.)	$	4,250	Discounted cash flow	contingent payment arrangement terms, and probability of achievement

Contingent long term earnout liability — (USARAD Holding Inc.)	$	4,089	Discounted cash flow	contingent payment arrangement terms, and probability of achievement

Concentration of Credit Risks

Concentration of Credit Risks

Leases

Leases

Segment reporting

Segment reporting

New Accounting pronouncements Accounting Pronouncements effective in future periods

New Accounting pronouncements Accounting Pronouncements effective in future periods

Document And Entity Information	12 Months Ended
Document And Entity Information	Dec. 31, 2023 shares
Document Information Line Items
Entity Registrant Name	NANO-X IMAGING LTD
Trading Symbol	NNOX
Document Type	20-F
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	57,778,628
Amendment Flag	false
Entity Central Index Key	0001795251
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	true
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-39461
Entity Incorporation, State or Country Code	L3
Entity Address, Address Line One	Ofer Tech Park
Entity Address, Address Line Two	94 Shlomo Shmeltzer Road
Entity Address, City or Town	Petach Tikva
Entity Address, Country	IL
Entity Address, Postal Zip Code	4970602
Title of 12(b) Security	Ordinary Shares, par value NIS 0.01 per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Document Financial Statement Error Correction [Flag]	false
Document Accounting Standard	U.S. GAAP
Auditor Firm ID	1309
Auditor Name	Kesselman & Kesselman
Auditor Location	Tel-Aviv, Israel
Business Contact
Document Information Line Items
Entity Address, Address Line One	Ofer Tech Park
Entity Address, Address Line Two	94 Shlomo Shmeltzer Road
Entity Address, City or Town	Petach Tikva
Entity Address, Country	IL
Entity Address, Postal Zip Code	4970602
Contact Personnel Name	Erez Meltzer
City Area Code	+972
Local Phone Number	03 37359202
Contact Personnel Email Address	Erez.m@nanox.vision

Business Combination and Other Transaction (Details) - Schedule of the Purchase Price to Assets Acquired and Liabilities Assumed
$ in Thousands

Dec. 31, 2023

USD ($)

Nanox AI Ltd [Member]

Business Combination and Other Transaction (Details) - Schedule of the Purchase Price to Assets Acquired and Liabilities Assumed [Line Items]

Cash, cash equivalents and Restricted Cash

$ 6,956

430

79,816

51,243

1,693

Total assets acquired

140,237

Net deferred tax liabilities

3,413

Contingent short term earnout liability

38,129

Contingent long-term earnout liability

2,660

Convertible note

3,000

^[1]

Other labilities

4,525

Total liabilities assumed

51,727

Net assets acquired

88,510

USARAD Holding Inc. [Member]

Business Combination and Other Transaction (Details) - Schedule of the Purchase Price to Assets Acquired and Liabilities Assumed [Line Items]

912

21,187

7,055

Total assets acquired

29,519

Net deferred tax liabilities

3,766

Contingent short term earnout liability

3,453

Other labilities

557

Total liabilities assumed

10,872

Net assets acquired

18,647

Cash and cash equivalents

332

Loan from a government agency

144

Contingent long term earnout liability

$ 2,952

[1]

Loss Per Share (Details) - Schedule of Basic Loss Per Share - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Basic Loss Per Share [Abstract]
Net loss attributable to Company’s owners	$ (60,776)	$ (113,243)	$ (61,798)
The weighted average of the number of ordinary shares (in thousands)	56,368	52,235	48,216
Basic loss per share	$ (1.08)	$ (2.17)	$ (1.28)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482635/260-10-55-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (e)(4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-7

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-2

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-4

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 10
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-URI https://asc.fasb.org//1943274/2147482689/260-10-45-10

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+ Details

- Definition

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

+ References

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+ Details

Income Tax (Details) - Schedule of Theoretical Income Tax Expense to Actual Income Tax Expense - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Theoretical Income Tax Expense to Actual Income Tax Expense [Abstract]
Loss before taxes on income	$ (61,115)	$ (116,921)	$ (61,846)
Statutory tax rate in Israel	23.00%	23.00%	23.00%
Theoretical tax benefit	$ (14,056)	$ (26,892)	$ (14,225)
Effect of different tax rates applicable in foreign jurisdictions	333	(261)	(110)
Operating losses and other temporary differences for which valuation allowance was provided	10,434	11,467	6,571
Stock based compensation	1,550	4,361	4,343
Goodwill impairment	1,566	11,702
Change in earnout liability	(942)	(4,686)
Other nondeductible items	776	631	3,373
Actual tax benefit	$ (339)	$ (3,678)	$ (48)

Shareholders' Equity (Details) - Schedule of Issued and Outstanding - shares	Dec. 31, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Authorized	100,000,000	100,000,000
Ordinary shares Issued	57,778,628	55,094,237
Ordinary shares [Member]
Class of Stock [Line Items]
Authorized	100,000,000	100,000,000
Ordinary shares Issued	57,778,628	55,094,237

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Income Tax (Details) - Schedule of Income (Loss) Before Income Taxes Consisted - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Income (Loss) Before Income Taxes Consisted [Line Items]
Income tax benefit	$ (339)	$ (3,678)	$ (48)
Income tax expense (benefit) [Member]
Schedule of Income (Loss) Before Income Taxes Consisted [Line Items]
Domestic (Israel)		(3,357)	(57)
Income (loss) Before Income Taxes [Member]
Schedule of Income (Loss) Before Income Taxes Consisted [Line Items]
Domestic (Israel)	(44,158)	(99,979)	(56,609)
Foreign	(16,957)	(16,942)	(5,237)
Loss before income taxes	(61,115)	(116,921)	(61,846)
Income tax expense (benefit) [Member]
Schedule of Income (Loss) Before Income Taxes Consisted [Line Items]
Foreign	(339)	(321)	9
Income tax benefit	$ (339)	$ (3,678)	$ (48)

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Goodwill & Intangible Assets, Net (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jun. 30, 2022
Goodwill & Intangible Assets, Net [Line Items]
Assigned amount		$ 365
Internal cash flows forecasts		7 years
Long term future growth rate		3.00%
Discount rate		22.70%
Impairment assessment				$ 172	$ 214
Acquisition period	$ 7,055
Growth percentage	27.90%
Goodwill assigned amount				$ 51,243
Term of operating expenses	5 years		5 years
Percentage of discount rate	22.00%		22.00%
Carrying value				11.61%
Goodwill impairment charge				$ 14,338
Remaining amount of goodwill						$ 36,905
Increase decrease on Growth rate			0.50%	0.50%
Derivative, Fair Value, Net	$ 1,000		$ 1,000	$ 2,900
Radiology Services Reporting Unit [Member]
Goodwill & Intangible Assets, Net [Line Items]
Impairment assessment	$ 7,055
Growth percentage	3.00%
Ai solutions reporting unit, description			During the fourth quarter of 2022, the Company performed a qualitative and quantitative annual assessment for goodwill impairment. Based on its qualitative analysis, which considered the AI solutions reporting unit results, projections and additional business and industry specific considerations, the Company performed a further revision of the estimates of the fair value of the AI solutions reporting unit. As part of this analysis, the Company also considered the potential impacts of the sensitivity of estimates and assumptions. When evaluating the fair value of the AI solutions reporting unit under the income approach, the Company used the same discounted cash flow model discussed above; however, in clause (c) the resulting cash flow amounts were discounted using a discount rate of 22.50%. As a result of the impairment assessment, the Company concluded that the fair value of the AI solutions reporting unit decreased below its carrying value by 34.44%, and therefore we recorded an additional goodwill impairment charge of $36,540 thousand in the fourth quarter of 2022. As a result, the amount of goodwill assigned to the AI solutions reporting unit on December 31, 2022, was $365 thousand.
Goodwill [Member]
Goodwill & Intangible Assets, Net [Line Items]
Impairment assessment		$ 365
Minimum [Member] \| Radiology Services Reporting Unit [Member]
Goodwill & Intangible Assets, Net [Line Items]
Growth percentage			0.50%
Reporting unt	$ 300		$ 300
Maximum [Member] \| Radiology Services Reporting Unit [Member]
Goodwill & Intangible Assets, Net [Line Items]
Growth percentage			0.50%
Reporting unt	$ 600		$ 600
Intangible Assets [Member]
Goodwill & Intangible Assets, Net [Line Items]
Amortization Expense			$ 10,612	$ 10,607	$ 1,768
Level 3 [Member]
Goodwill & Intangible Assets, Net [Line Items]
Long-term future growth rate, percentage	3.00%		3.00%

Income Tax (Details) - Schedule of Taxes on Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current tax expenses:
Domestic
Foreign	38	55	68
Total	38	55	68
Deferred:
Domestic		(3,357)	(57)
Foreign	(377)	(376)	(59)
Total	(377)	(3,733)	(116)
Income tax benefit	$ (339)	$ (3,678)	$ (48)

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Loss Per Share (Details) - shares	12 Months Ended
Loss Per Share (Details) - shares	Dec. 31, 2023	Dec. 31, 2022
Loss Per Share [Abstract]
Outstanding warrants	4,455,301	2,312,443
Outstanding options	5,171,394	5,065,910

Goodwill & Intangible Assets, Net (Details) - Schedule of Intangible Assets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Intangible Assets [Line Items]
Gross carrying amount	$ 103,594	$ 103,594
Accumulated amortization	22,987	12,375
Net carrying amount	$ 80,607	91,219
Useful life (Years)	10 years 18 days
Developed technology [Member]
Schedule of Intangible Assets [Line Items]
Gross carrying amount	$ 27,316	27,316
Accumulated amortization	5,921	3,187
Net carrying amount	$ 21,395	24,129
Useful life (Years)	10 years
Image big data [Member]
Schedule of Intangible Assets [Line Items]
Gross carrying amount	$ 52,500	52,500
Accumulated amortization	11,375	6,125
Net carrying amount	$ 41,125	46,375
Useful life (Years)	10 years
Market platform [Member]
Schedule of Intangible Assets [Line Items]
Gross carrying amount	$ 2,591	2,591
Accumulated amortization	1,404	756
Net carrying amount	$ 1,187	1,835
Useful life (Years)	4 years
Radiologist relationships [Member]
Schedule of Intangible Assets [Line Items]
Gross carrying amount	$ 17,770	17,770
Accumulated amortization	3,448	1,856
Net carrying amount	$ 14,322	15,914
Useful life (Years)	11 years 2 months 1 day
Trade name [Member]
Schedule of Intangible Assets [Line Items]
Gross carrying amount	$ 2,095	2,095
Accumulated amortization	373	201
Net carrying amount	$ 1,722	1,894
Useful life (Years)	12 years 2 months 1 day
Customer relationships [Member]
Schedule of Intangible Assets [Line Items]
Gross carrying amount	$ 1,322	1,322
Accumulated amortization	466	250
Net carrying amount	$ 856	$ 1,072
Useful life (Years)	6 years 2 months 1 day

Business Combination and Other Transaction (Details) - Schedule of Fair Value Consideration Transferred $ in Thousands	Dec. 31, 2023 USD ($)
Nanox AI Ltd [Member]
Business Combination and Other Transaction (Details) - Schedule of Fair Value Consideration Transferred [Line Items]
Cash payments
Issuance of ordinary shares, options and RSUs	88,510
Contingent short term earnout liability	38,129
Contingent long term earnout liability	2,660
Total consideration	129,299
USARAD Holding Inc. [Member]
Business Combination and Other Transaction (Details) - Schedule of Fair Value Consideration Transferred [Line Items]
Cash payments	7,147
Issuance of ordinary shares, options and RSUs	11,500
Contingent consideration at estimated fair value	6,405
Total consideration	$ 25,052

Loss Per Share (Details) - Schedule of Basic Loss Per Share (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Basic Loss Per Share [Abstract]
Diluted loss per share	$ (1.08)	$ (2.17)	$ (1.28)

- Definition

+ References

+ Details

Commitments and Contingencies (Details) - USD ($) $ in Thousands			12 Months Ended
	Jun. 02, 2023	May 01, 2023	Dec. 31, 2023
Commitments and Contingencies [Line Items]
Settlement amount	$ 8,000
Carrier deposited			$ 5,000
Other income			$ 3,000
Commitments description			The Company paid a civil penalty in the amount of $650 recorded on Other expenses (income)and was permanently enjoined from violating Section 17(a)(2) of the Securities Act of 1933 (the “Securities Act”) and Section 13(a) of the Securities Exchange Act of 1934 (the “Exchange Act”) and Rules 12b-20 and 13a-1 thereunder. Mr. Poliakine paid disgorgement of $240, together with prejudgment interest of $27, paid a civil penalty of $150, and was permanently enjoined from violating Section 17(a)(2) of the Securities Act and aiding and abetting any violation of Section 13(a) of the Exchange Act and Rules 12b-20 and 13a-1 thereunder.
Unpaid consulting fees		$ 1,260
Claimed amount		$ 25,000
Sales of products and services			3.00%
Royalties paid			$ 50
Liability of IIA			57
D&O Insurance Carrier [Member]
Commitments and Contingencies [Line Items]
Carrier deposited			$ 3,000
Research and Development Expense [Member]
Commitments and Contingencies [Line Items]
Sales of products and services			100.00%
Nanox AI [Member]
Commitments and Contingencies [Line Items]
Liability of IIA			$ 3,200

Significant Accounting Policies (Details) - Schedule of Financial Liabilities Where Fair Value Measure - Fair Value, Inputs, Level 3 [Member] - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Schedule of Financial Liabilities Where Fair Value Measure [Line Items]

Fair value at the beginning of the year

$ 8,339

$ 48,285

Initial recognition of earnout liabilities

48,285

Change in fair value of earn out liabilities obligation -

(4,488)

(20,376)

Issuance of ordinary shares due to achievement of milestones and settlement of contingent consideration

^[1]

(1,561)

(19,570)

Payment and issuance of ordinary shares due to achievement of milestones and settlement of contingent consideration

^[1]

(790)

Reclassification of earn-out liability to equity

^[2]

(1,500)

Fair value at the end of the year

$ 8,339

$ 48,285

[1]

On January 19, 2022, the Company issued 89,286 shares to the former shareholders of Zebra due to partial achievement of a milestone that occurred post-closing. On December 29, 2022, the Company entered into a settlement with respect to any additional amount that could be granted under the Agreement, according to which the Company issued Zebra’s former shareholders an additional 2,648,424 ordinary shares (representing additional consideration of approximately $18,617 thousand). As a result of the settlement, both parties’ performance obligations under the Agreement have been satisfied in full. Therefore, no further revaluations are required due to this settlement. On April 28, 2023, the Company agreed to pay an aggregate amount of $290in cash and 45,392 ordinary shares to the former stockholders of USARAD, in consideration for the achievement of certain milestones in connection with the first earn out period, as defined in the USARAD Stock Purchase Agreement. In addition, the Company and the former shareholders of USARAD entered into a settlement agreement with respect to any additional amount that could be granted to the shareholders of USARAD as consideration for the remainder of the milestones and applicable earn-outs under the USARAD Stock Purchase Agreement, according to which the Company agreed to pay an aggregate of $500in cash and 210,000 ordinary shares to the former stockholders of USARAD. As a result of the settlement, both parties’ performance obligations under the USARAD Stock Purchase Agreement have been satisfied in full.

[2]

See note 3

Shareholders' Equity (Tables)

12 Months Ended

Dec. 31, 2023

Shareholders' Equity [Abstract]

Schedule of Issued and Outstanding

The following table presents the number of authorized and issued and outstanding shares as of each reporting date for each class of shares:

	December 31, 2023				December 31, 2022
	Authorized		Issued and Outstanding		Authorized		Issued and Outstanding
Ordinary shares		100,000,000		57,778,628		100,000,000		55,094,237
Total		100,000,000		57,778,628		100,000,000		55,094,237

Schedule of Shared - Based Payments to Employees

The Company recorded an expense of $642 attributable to RSUs awards during the reporting period, which was included in Research and development expenses, net.

	Year ended December 31, 2023
				Weighted
	Number of			average
	share-based			exercise
		payment			Price (in
		awards			U.S. Dollar)
Outstanding at beginning of year		5,115,910		$	15.19
Changes during the year:
Granted		545,105			11.22
Exercised		(286,141	)		3.02
Forfeited		(153,480	)		19.36
Outstanding at end of year		5,221,394			13.34
Aggregate intrinsic value	$	5,112			-
Exercisable at end of year		3,621,783			10.43
Aggregate intrinsic value	$	5,110			-

Schedule of Black-Scholes Option-Pricing Model

he assumptions used for the year ended December 31, 2023 and year ended at December 31, 2022 are as follows:

	Year ended December 31, 2023		Year ended December 31, 2022
Dividend yield		0		0
Expected volatility		74.26% - 81.80%		50.75% - 52.75%
Risk-free interest rate		3.45% - 4.28%		1.52% - 4.34%
Expected term (years)		6.25 - 10		5.52–10

Schedule of Information Concerning Outstanding and Exercisable Awards

The following table summarizes information concerning outstanding and exercisable awards as of December 31, 2023:

December 31, 2023
Awards outstanding							Awards exercisable
		Number of			Weighted		Number of		Weighted
		awards			average		awards		average
		outstanding			remaining		exercisable		remaining
Exercise		at end of			contractual		at end of		contractual
price		year			life (years)		year		life (years)
$	0.00-0.01		31,389	*)		-		31,389		-
$	2.21		2,313,143			5.94		2,312,101		5.94
$	11.06		52,000			9.39		-		-
$	11.52		346,500			9.47		43,312		9.47
$	16.00		213,109			6.03		161,062		5.37
$	17.63		968,328			8.68		319,132		8.52
$	23.19		210,000			7.78		105,000		7.78
$	23.42		16,000			7.77		8,000		7.77
$	23.84		595,268			7.95		313,184		7.94
$	23.86		69,400			7.75		39,035		7.75
$	24.97		21,900			7.42		13,687		7.42
$	28.96		18,875			6.84		18,875		6.84
$	30.66		26,400			7.53		14,848		7.53
$	30.93		20,000			6.81		20,000		6.81
$	36.74		3,000			6.93		2,250		6.93
$	40.21		45,072			7.19		32,777		7.19
$	49.68		233,000			7.05		160,187		7.05
$	59.2		13,000			6.94		9,750		6.94
$	64.61		25,010			7.12		17,194		7.12

*)	Including 18,326 RSUs that were granted to the employees of Nanox AI at the completion of the merger and 13,063 RSUs that were issued in consideration for services.

Schedule of Share-Based Compensation Expenses

Share-based compensation expenses

	Year Ended December 31,
	2023		2022		2021
	(U.S. dollars in thousands)
Cost of revenue		56		99		51
Research and development		3,818		4,806		3,248
Sales and Marketing		484		997		2,442
General and administrative		2,480		12,721		13,065
		6,838		18,623		18,806

- Definition

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

+ References

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+ Details

Goodwill & Intangible Assets, Net (Details) - Schedule of Goodwill and Intangible Assets - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Goodwill and Intangible Assets [Line Items]
Beginning balance	$ 7,420	$ 58,298
Impairment of the Goodwill related to the acquisition	(7,420)	(50,878)
Ending balance		7,420	58,298
Radiology Services [Member]
Schedule of Goodwill and Intangible Assets [Line Items]
Beginning balance	7,055	7,055
Ending balance		7,055	7,055
AI Solutions [Member]
Schedule of Goodwill and Intangible Assets [Line Items]
Beginning balance	365	51,243
Ending balance		365	$ 51,243
Nanox AI [Member]
Schedule of Goodwill and Intangible Assets [Line Items]
Impairment of the Goodwill related to the acquisition	(365)	(50,878)
Nanox AI [Member] \| Radiology Services [Member]
Schedule of Goodwill and Intangible Assets [Line Items]
Impairment of the Goodwill related to the acquisition
Nanox AI [Member] \| AI Solutions [Member]
Schedule of Goodwill and Intangible Assets [Line Items]
Impairment of the Goodwill related to the acquisition	(365)	$ (50,878)
USARAD [Member]
Schedule of Goodwill and Intangible Assets [Line Items]
Impairment of the Goodwill related to the acquisition	(7,055)
USARAD [Member] \| Radiology Services [Member]
Schedule of Goodwill and Intangible Assets [Line Items]
Impairment of the Goodwill related to the acquisition	(7,055)
USARAD [Member] \| AI Solutions [Member]
Schedule of Goodwill and Intangible Assets [Line Items]
Impairment of the Goodwill related to the acquisition

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
CURRENT ASSETS:
Cash and cash equivalents	$ 56,377	$ 38,463
Restricted deposit	46
Marketable securities	26,006	39,161
Accounts receivables net of allowance for credit losses of $55 and $34 as of December 31, 2023 and December 31,2022, respectively.	1,484	977
Inventories	2,356
Prepaid expenses	1,274	2,414
Other current assets	1,092	1,446
TOTAL CURRENT ASSETS	88,635	82,461
NON-CURRENT ASSETS:
Restricted deposit	327	66
Property and equipment, net	42,343	43,545
Operating lease right-of-use asset	4,573	1,157
Marketable securities		25,198
Intangible assets	80,607	91,219
Goodwill		7,420
Other non-current assets	2,163	2,867
TOTAL NON-CURRENT ASSETS	130,013	171,472
TOTAL ASSETS	218,648	253,933
CURRENT LIABILITIES:
Current maturities of long term loan	3,490
Accounts payable	3,303	3,619
Accrued expenses	3,920	12,240
Deferred revenue	543	182
Contingent short term earnout liability		4,250
Current maturities of operating lease liabilities	861	740
Other current liabilities	3,407	4,043
TOTAL CURRENT LIABILITIES	15,524	25,074
NON-CURRENT LIABILITIES:
Non-current operating lease liabilities	4,045	398
Long term loan		3,481
Non-current deferred revenue		398
Contingent long-term earnout liability		4,089
Deferred tax liability	2,953	3,330
Other long-term liabilities	612	483
TOTAL NON-CURRENT LIABILITIES	7,610	12,179
TOTAL LIABILITIES	23,134	37,253
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY:
Ordinary Shares, par value NIS 0.01 per share 100,000,000 authorized at December 31, 2023 and December 31 2022, 57,778,628 and 55,094,237 issued and outstanding at December 31, 2023 and December 31, 2022, respectively	165	158
Additional paid-in capital	515,887	477,953
Accumulated other comprehensive loss	(305)	(1,974)
Accumulated deficit	(320,233)	(259,457)
TOTAL SHAREHOLDERS’ EQUITY	195,514	216,680
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$ 218,648	$ 253,933