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

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Dec. 31, 2023

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

Fair value at the beginning of the year

$ 8,339

Initial recognition of earnout liabilities

470

Change in fair value of earn out liabilities obligation

(4,488)

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

^[1]

(1,561)

Payment due to settlement of contingent earnout liabilities

^[1]

(790)

Reclassification of earn-out liability to equity

(1,500)

Fair value at the end of the year

$ 477

[1]

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.

- Definition

Fair value of financial obligations, including, but not limited to, debt instruments, derivative liabilities, federal funds purchased and sold under agreements to repurchase, securities loaned or sold under agreements to repurchase, financial instruments sold not yet purchased, guarantees, line of credit, loans and notes payable, servicing liability, and trading liabilities.

+ References + Details

Subsequent Events (Details) - USD ($) $ in Thousands	1 Months Ended
Subsequent Events (Details) - USD ($) $ in Thousands	Apr. 30, 2026	Feb. 28, 2026
Forecast [Member]
Subsequent Events [Line Items]
Restructuring charges	$ 500
Subsequent Event [Member] \| Restricted Stock Units (RSUs) [Member]
Subsequent Events [Line Items]
Restricted stock units granted		1,026,235

Income Tax (Details) - USD ($) $ in Thousands	12 Months Ended
Income Tax (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Dec. 30, 2024
Income Tax [Line Items]
Federal tax rate percentage	23.00%	23.00%	23.00%
Corporate tax rate	(2.30%)	(0.70%)	(0.50%)
Deferred taxes valuation allowance	$ 68,706	$ 40,091		$ 40,091
Israel [Member]
Income Tax [Line Items]
Percentage of tax rate	23.00%
Carry forward loss		181,000	$ 93,300
Israel [Member] \| Nanox AI Ltd [Member]
Income Tax [Line Items]
Carry forward loss		93,700	74,700
United States [Member]
Income Tax [Line Items]
Carry forward loss	$ 1,300
Federal tax rate percentage	21.00%
Korea [Member] \| Nanox Korea [Member]
Income Tax [Line Items]
Percentage of tax rate	10.00%
Carry forward loss		$ 40,100	$ 21,800
Carry forward loss years	15 years
Minimum [Member] \| Korea [Member]
Income Tax [Line Items]
Corporate tax rate	10.00%
Maximum [Member] \| Korea [Member]
Income Tax [Line Items]
Corporate tax rate	25.00%

Business Combination and Other Transaction (Details) - USD ($)		12 Months Ended
	Nov. 19, 2025	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Business Combination and Other Transaction [Line Items]
Cash	$ 200,000
Cash consideration		$ 670,000
Percentage of revenues received	10.00%
Aggregate amount		200,000
Inatangible asset		316,000
Goodwill		316,000			$ 7,420,000
Nanox Health IT Inc [Member]
Business Combination and Other Transaction [Line Items]
Percentage of shares acquired	100.00%
Cash consideration	$ 600,000
Revenue	382,000
Net loss amount	$ 165,000
Aggregate amount		$ 600,000
Percentgae of liabilities		24.40%
Inatangible asset		$ 381,000
Goodwill		$ 316,000
Useful-life		7 years 29 days
Acquisition-related costs		$ 116

Leases (Tables)

12 Months Ended

Dec. 31, 2025

Leases [Abstract]

Schedule of Lease Cost

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

	Year ended December 31,
	2025		2024
Operating lease cost:
Fixed payments		1,014		1,118

Variable Lease Cost		13		13
Total operating lease cost		1,027		1,131

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

	Year ended December 31,
	2025		2024
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows used in operating leases		1,099		1,196

Right-of-use assets obtained in exchange for lease obligations (non-cash):
Operating leases		131		-

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

	December 31,
	2025		2024
Operating leases:
Operating lease right-of-use assets		3,518		3,843

Current maturities of operating leases		950		745
Non-current operating leases		3,765		3,640
Total operating lease liabilities		4,715		4,385

	December 31,
	2025			2024
Weighted average remaining lease term
Operating leases		7.34			8.16

Weighted average discount rate
Operating leases		12.77	%		12.73	%

Schedule of Maturities of Operating Lease Liabilities

The table below presents maturities of operating lease liabilities:

	December 31,
	2025
2026		1,008
2027		995
2028		888
2029		916
2030		916
Thereafter		2,560
Total operating lease payments		7,283
Less: imputed interest		2,568
Present value of lease liabilities		4,715

Cybersecurity Risk Management and Strategy Disclosure

12 Months Ended

Dec. 31, 2025

Cybersecurity Risk Management, Strategy, and Governance [Line Items]

Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]

Cybersecurity Risk Management Strategy and Process

We have established policies, processes, and systems for assessing, identifying and managing material risks from cybersecurity threats, and have integrated these processes into our overall risk management systems and processes. We routinely assess material risks from cybersecurity threats, including any potential unauthorized occurrence on or conducted through our information and cybernetic systems that may result in adverse effects on the confidentiality, integrity, or availability of our information systems or any information residing therein.

Our cybersecurity risk assessment and management processes are implemented and maintained by our management team, including our Chief Information Security Officer (CISO), Vice President of IT & Cyber (VP IT & Cyber), and our legal professionals.

Our CISO reports to the VP IT & Cyber who reports to the Chief Resource Officer. The CISO and VP IT & Cyber have primary responsibility for the strategy, engineering, and operations of cybersecurity across the Company, in collaboration with executive management and business unit leaders. All legal aspects related to cybersecurity are reported to the Chief Legal Officer.

Our CISO is supported by a team of cybersecurity, information security, information technology, operations, and legal professionals, both in-house and through external service providers.

Our overall cybersecurity management system includes:

●

risk assessments designed to help identify material cybersecurity risks to our critical systems, information, products, services, and our broad enterprise IT environment;

●

an in-house cybersecurity and information technology (IT) team principally responsible for managing (1) our cybersecurity risk assessment processes, (2) our security controls, and (3) our response to cybersecurity incidents, as well as members of our management team dedicated to assessing and managing material risks from cybersecurity threats;

●

the use of external service providers, where appropriate, to assess, test or otherwise assist with aspects of our security controls; and

●

a cybersecurity incident response plan that includes procedures for responding to cybersecurity incidents; and

●

cybersecurity awareness training of our employees, incident response personnel, and senior management;

In addition to the foregoing, we have conducted exercises involving our executives to simulate cybersecurity incidents to familiarize our management with possible cybersecurity incidents and to develop appropriate response protocols, with the details and results of such exercises presented to the board of directors. Such “tabletop exercises” are prepared by our CISO in collaboration with our Vice President of IT & Cyber, a third party expert in cybersecurity ransom negotiations, external legal counsels and a cyber insurance broker. Tabletop exercises represent simulated scenarios of cybersecurity attacks designed according to the specifications, threat profile, and regulatory landscape relevant to us with the following objectives in mind:

●

to allow executives to deal with relevant information security scenarios;

●

to familiarize and understand key areas and areas of exposures relevant in a response process to information security incidents;

●

to identify key gaps in current business and information security policies, standards, and processes;

●

raise stakeholders’ level of preparedness and involvement to navigate cybersecurity incidents;

●

empower the organization to adapt and improve decision-making procedures, strategies and processes;

●

to enhance stakeholders’ capabilities in coping with and defeating cybersecurity incidents; and

●

to fine-tune incident response and business continuity plans.

Main points addressed in tabletops include:

●

incident scoping and differential analysis;

●

threats, risks, and potential exposures of a cybersecurity incident to business continuity, data confidentiality, Company reputation and goodwill, human resources, legal, and regulatory liability;

●

benefits and limitations of cybersecurity threat insurance;

●

threat actors’ motivations and tactics;

●

the value of conducting threat actor communications;

●

the functions of an incident response team and cybersecurity incident negotiations professional;

●

aspects and content of a cyber-incident response plan; and

●

risk analysis and management during a cybersecurity incident.

Material Cybersecurity Incidents

For the fiscal year ended December 31, 2025, the Company did not experience any material cybersecurity incidents, nor do we face any current risk from cybersecurity threats, including from any previous cybersecurity incidents, that are reasonably likely to materially affect the Company, our business strategy, results of operations, or financial condition.

Cybersecurity Risk Management Processes Integrated [Text Block]

Cybersecurity Risk Management Processes Integrated [Flag]

true

Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]

true

Cybersecurity Risk Management Third Party Engaged [Flag]

true

Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block]

Company did not experience any material cybersecurity incidents, nor do we face any current risk from cybersecurity threats, including from any previous cybersecurity incidents, that are reasonably likely to materially affect the Company, our business strategy, results of operations, or financial condition.

Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]

false

Cybersecurity Risk Role of Management [Text Block]

Cybersecurity Governance

Our board of directors considers cybersecurity risk as part of its risk oversight function. The Board oversees management’s implementation of our cybersecurity risk management program.

The board of directors began receiving regular reports from management on our cybersecurity risks. In addition, management updates the board of directors, as necessary, regarding any material cybersecurity incidents, as well as any incidents with lesser impact potential. In addition, at least once a year, the board of directors receives a report from management on the topic.

Our management team is responsible for assessing and managing our material risks from cybersecurity threats.

Our management team supervises efforts to prevent, detect, mitigate, and remediate cybersecurity risks and incidents through various means, which may include briefings from internal security personnel; threat intelligence and other information obtained from governmental, public or private sources, including external consultants engaged by us; and alerts and reports produced by security tools deployed in the IT environment. All reasonable measures were taken according to Best Global Practice, ISO 27001, ISO 27799, ITGC Audit, Israel National Privacy Directorate and The Israel National Cyber Directorate.

Cybersecurity Risk Board of Directors Oversight [Text Block]

Our board of directors considers cybersecurity risk as part of its risk oversight function.

Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]

Our management team is responsible for assessing and managing our material risks from cybersecurity threats.

Shareholders' Equity - Schedule of Share-Based Compensation Expenses (Details) - Share-Based Compensation Expenses [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Cost of revenue	$ 125	$ 227	$ 56
Research and development	1,182	2,448	3,818
Sales and Marketing	355	717	484
General and administrative	2,528	3,869	2,480
Total	$ 4,190	$ 7,261	$ 6,838

- Definition

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

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+ Details

Shareholders' Equity - Schedule of Black-Scholes Option-Pricing Model (Details) - Black- Scholes option-pricing [Member]	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Dividend yield	0.00%	0.00%
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected volatility	73.09%	80.19%
Risk-free interest rate	3.83%	3.83%
Expected term (years)	6 years 3 months	6 years 3 months
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected volatility	82.16%	82.66%
Risk-free interest rate	4.43%	4.53%
Expected term (years)	10 years	10 years

- 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

Deferred Revenue

12 Months Ended

Dec. 31, 2025

Deferred Revenue [Abstract]

DEFERRED REVENUE

NOTE 8 — DEFERRED REVENUE

The following table represents the changes in deferred revenue for the year ended December 31, 2025 and December 31, 2024:

	Deferred Revenue
Balance at January 1, 2024 (*)		543
Additions		165
Revenue recognized in the reported period		(568	)
Balance at December 31, 2024		140
Additions		236
Increase due to the business combination		281
Revenue recognized in the reported period		(106	)
Balance at December 31, 2025 (**)		551

Includes only short term deferred revenue in the Company’s consolidated balance sheets as of December 31, 2024 and January 1, 2024.

Includes $17 thousand under long term deferred revenue in the Company’s consolidated balance sheets as of December 31, 2025.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

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+ Details

Subsequent Events

12 Months Ended

Dec. 31, 2025

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 15 — SUBSEQUENT EVENTS:

Restructuring plan

In April 2026, the Company adopted a restructuring plan intended to better align its manufacturing cost structure with its long-term financial model, support its path toward improved gross margins, and align its manufacturing capabilities with current and anticipated business needs and the Company’s strategic priorities.

As part of this plan and the Company’s broader cost reduction efforts, the Company is restructuring its manufacturing footprint to improve gross margins, reduce capital expenditures, and enhance operational efficiency. This includes transitioning away from certain manufacturing activities at its facility in South Korea, starting in the fourth quarter of 2025, and moving from a company-owned manufacturing model to a more fully outsourced approach.

As part of the restructuring plan, the Company intends to downsize its fabrication facilities, and transfer certain production activities to third-party international manufacturing partners. Following these changes, the Company intends to focus its operations in South Korea on research and development (R&D) and tube production activities that support the Nanox.ARC platform. The restructuring is expected to be substantially completed during fiscal year 2026 with approximately $500 thousands restructuring charges that will be recorded during fiscal year 2026.

RSU grant

In February 2026, the Company granted officers, employees and consultants of the Company a total of 1,026,235 RSUs.

Goodwill & Intangible Assets, Net (Tables)

12 Months Ended

Dec. 31, 2025

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, 2025, 2024 and 2023 (U.S. dollars in thousands):

Segment of Operation	Radiology Services			AI and software Solutions			Total
Balance as of January 1, 2023		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		-			-			-
Balance as of December 31, 2024		-			-			-
Goodwill from acquisition of Nanox Health IT Inc. (*)		-			316			316
Balance as of December 31, 2025		-			316			316

(*)

The goodwill balance related to the acquisition of Nanox Health IT Inc. is not deductible for tax purposes.

Schedule of Intangible Assets

Identifiable intangible assets consisted of the following:

						Accumulated
	Useful	Gross carrying				amortization				Net carrying
	life	amount				December 31,				amount
	(Years)	2025		2024		2025		2024		2025		2024
Developed technology	10		27,316		27,316		11,389		8,655		15,927		18,661
Image big data	10		52,500		52,500		21,875		16,625		30,625		35,875
Market platform	4		2,591		2,591		2,591		2,052		-		539
Radiologist relationships	11.17		17,770		17,770		6,636		5,042		11,134		12,728
Trade name	12.17		2,095		2,095		717		545		1,378		1,550
Customer relationships	6.17-7.08		1,703		1,322		899		680		804		642
Total balance as of December 31, 2025			103,975		103,594		44,107		33,599		59,868		69,995

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,
2026			10,018
2027			10,018
2028			9,804
2029			9,804
2030			9,804
Thereafter			10,420
Total			59,868

Loss Per Share

12 Months Ended

Dec. 31, 2025

Loss Per Share [Abstract]

LOSS PER SHARE

NOTE 14 — 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,
	2025			2024			2023
Net loss attributable to Company’s owners	$	(75,018	)	$	(53,516	)	$	(60,776	)

The weighted average of the number of ordinary shares (in thousands)		64,790			58,673			56,368
Basic and diluted loss per share	$	(1.16	)	$	(0.91	)	$	(1.08	)

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, 2025, 2024 and 2023.

Diluted

As of December 31, 2025, and 2024, the Company had 2,142,858 and 4,455,301 outstanding warrants, respectively, and 4,414,564 and 4,387,683 outstanding options and RSUs, respectively. These warrants and awards were not considered when calculating diluted loss per share since their effect is anti-dilutive. In addition, during 2023 contingently issuable ordinary shares that were issuable based on certain conditions were not included in the potential dilutive shares in calculating the diluted loss per share.

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss for the year	$ (75,018)	$ (53,516)	$ (60,776)
Adjustments required to reconcile net loss to net cash used in operating activities:
Share-based compensation	4,190	7,261	6,838
Amortization of intangible assets	10,508	10,612	10,612
Impairment of long-lived assets	17,528
Impairment of goodwill			7,420
Change in contingent earnout liability	7		(4,488)
Depreciation	1,189	1,121	1,198
Deferred tax liability, net	(1,976)	(377)	(377)
Realized loss (income) from sale of marketable securities		(2)	178
Exchange rate differentials	153	(512)	69
Amortization of premium, discount and accrued interest on marketable securities	108	(260)	735
Interest of short-term deposits	(459)
Loss from disposal of property and equipment	207	202	1,297
Changes in operating assets and liabilities, net of effects of businesses acquired:
Change in inventories	(325)	(277)
Accounts receivable, net	107	(321)	(507)
Prepaid expenses and other current assets	409	190	1,940
Other non-current assets	29	218	(251)
Accounts payable	288	(1,316)	(153)
Accrued expenses and other liabilities	1,182	490	(8,956)
Operating lease assets and liabilities	655	209	352
Deferred revenue	130	(403)	(37)
Other long-term liabilities	295	83	129
Net cash used in operating activities	(40,793)	(36,598)	(44,777)
CASH FLOWS FROM INVESTING ACTIVITIES:
Release of (investment in) restricted deposits		46	(373)
Cash paid for business combinations (see note 3)	(200)
Proceeds from maturity of marketable securities	18,295	41,187	38,287
Purchase of marketable securities		(33,017)
Proceeds from sale of marketable securities			822
Investment in short-term deposits		(15,500)
Maturity of short-term deposits	15,500
Investment in long-term deposits		(10,000)
Investment in SAFE	(15)
Purchase of property and equipment	(4,207)	(2,767)	(3,303)
Net cash provided by (used in) investing activities	29,373	(20,051)	35,433
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of ordinary shares and warrants, net of issuance costs	21,205	37,834	27,139
Payment due to settlement of contingent earnout liabilities			(790)
Proceeds from issuance of ordinary shares upon exercise of options	163	1,670	903
Net cash provided by financing activities	21,368	39,504	27,252
EFFECT OF CHANGES IN EXCHANGE RATES ON CASH AND CASH EQUIVALENTS	(101)	72	(60)
NET CHANGE IN CASH AND CASH EQUIVALENTS	9,847	(17,073)	17,848
CASH AND CASH EQUIVALENTS AT BEGINNING OF THE YEAR	39,304	56,377	38,529
CASH AND CASH EQUIVALENTS AT END OF THE YEAR	49,151	39,304	56,377
SUPPLEMENTARY INFORMATION ON ACTIVITIES INVOLVING CASH FLOWS:
Cash paid for income taxes	184	53	3
Cash paid for interest	132	140	149
SUPPLEMENTARY INFORMATION ON ACTIVITIES NOT INVOLVING CASH FLOWS:
Contingent earnout liability recognized in connection with a business combination	470
Issuance of ordinary shares in connection with earnout liability			1,561
Reclassification of earn-out liability to equity			1,500
Non-cash purchase of property and equipment	74	223
Operating lease liabilities arising from obtaining operating right-of use assets	$ 131		$ 4,411

Income Tax - Schedule of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Schedule of Income Tax Expense (Benefit) [Abstract]
Domestic (Israel)	$ 161
Foreign	(1,953)	(358)	(339)
Income tax benefit	$ (1,792)	$ (358)	$ (339)

- Definition

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

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+ Details

Business Combination and Other Transaction - Schedule of Fair Value of the Consideration Transferred to NHIT Shareholders for the NHIT Transaction (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($)
Schedule of Fair Value of the Consideration Transferred to NHIT Shareholders for the NHIT Transaction [Abstract]
Cash payments	$ 200
Contingent consideration at estimated fair value	470
Total consideration	$ 670

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2025
Auditor [Table]
Auditor Name	Kesselman & Kesselman
Auditor Firm ID	1309
Auditor Location	Tel Aviv
Auditor Opinion [Text Block]	*Opinions on the Financial Statements and Internal Control over Financial Reporting* We have audited the accompanying consolidated balance sheets of Nano-X Imaging Ltd. and its subsidiaries (the “Company”) as of December 31, 2025 and 2024, and the related consolidated statements of operations and comprehensive loss, of changes in shareholders’ equity and of cash flows for each of the three years in the period ended December 31, 2025, including the related notes (collectively referred to as the “consolidated financial statements”). We also have audited the Company’s internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December 31, 2025 and 2024, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2025 in conformity with accounting principles generally accepted in the United States of America. Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control - Integrated Framework (2013) issued by the COSO.

Cover	12 Months Ended
Cover	Dec. 31, 2025 shares
Document Information [Line Items]
Document Type	20-F
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Financial Statement Error Correction [Flag]	false
Document Shell Company Report	false
Entity Interactive Data Current	Yes
Document Accounting Standard	U.S. GAAP
ICFR Auditor Attestation Flag	true
Amendment Flag	false
Document Period End Date	Dec. 31, 2025
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	FY
Entity Information [Line Items]
Entity Registrant Name	NANO-X IMAGING LTD
Entity Central Index Key	0001795251
Entity File Number	001-39461
Entity Incorporation, State or Country Code	L3
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	false
Entity Contact Personnel [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
Entity Listings [Line Items]
Title of 12(b) Security	Ordinary Shares, par value NIS 0.01 per share
Trading Symbol	NNOX
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding	69,590,228
Business Contact [Member]
Entity Contact Personnel [Line Items]
Contact Personnel Name	Erez Meltzer
Contact Personnel Email Address	Erez.m@nanox.vision
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
Entity Phone Fax Numbers [Line Items]
City Area Code	+972
Local Phone Number	03 37359202

Income Tax (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax [Abstract]

Schedule of Income (Loss) Before Income Taxes

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

	Year Ended December 31
	2025			2024			2023
Domestic (Israel)		(44,940	)		(39,285	)		(44,158	)
Foreign		(31,870	)		(14,589	)		(16,957	)
Loss before income taxes		(76,810	)		(53,874	)		(61,115	)

Schedule of Income Tax Expense (Benefit)

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

	Year Ended December 31
	2025			2024			2023
Domestic (Israel)		161			-			-
Foreign		(1,953	)		(358	)		(339	)

Income tax benefit		(1,792	)		(358	)		(339	)

Schedule of Income Tax Expense (Benefit)

Taxes on income for the years ended December 31, 2025, 2024 and 2023 were comprised of the following:

	December 31
	2025			2024			2023
Current tax expenses:
Domestic		161			-			-
Foreign		23			19			38

Total		184			19			38

Deferred:
Domestic		-			-			-
Foreign		(1,976	)		(377	)		(377	)

Total		(1,976	)		(377	)		(377	)

Income tax benefit		(1,792	)		(358	)		(339	)

Schedule of Income Tax

The following table presents income taxes paid, net of refunds:

	2025		2024		2023
Local	$	161	$	-	$
Foreign U.S. state		23		53		3
Income tax paid	$	184	$	53	$	3

Schedule of Statutory Tax

The following table is a reconciliation of the income tax provision and the Israeli statutory tax rate to the Company’s effective income tax rate (Dollars in thousands):

	Year Ended December 31, 2025						Year Ended December 31, 2024						Year Ended December 31, 2023
	Amount			Percent			Amount			Percent			Amount			Percent
Statutory Tax Rate in Israel	$	(17,666	)		(23	)%	$	(12,391	)		(23	)%	$	(14,056	)		(23	)%
Foreign Tax Effects
U.S.
Changes in valuation allowances		(1,071	)		(1.4	)		506			1.0			344			0.6
Nontaxable or Nondeductible Items
Goodwill impairment		-			-			-			-			1,482			2.4
Change in Earn out liability		1			-			-			-			(942	)		(1.5	)
Other		87			0.1			283			0.5			168			0.3
Korea
Changes in valuation allowances		3,917			5.1			2,733			5.1			1,722			2.8
Difference resulting from the measurement basis for tax purposes		1,301			1.7			(1,559	)		(2.9	)		-			-
Nontaxable or Nondeductible Items		706			0.9			664			1.2			398			0.7
Other		403			0.5			337			0.6			389			0.6
Changes in Valuation Allowances		15,158			19.8			7,725			14.3			8,368			13.7
Difference resulting from the measurement basis for tax purposes		(5,507	)		(7.2	)		-			-			-			-
Nontaxable or Nondeductible Items
Stock based compensation		661			0.9			1,248			2.3			1,326			2.2
Other		218			0.3			96			0.2			462			0.7
Effective Tax Rate	$	(1,792	)		(2.3	)%	$	(358	)		(0.7	)%	$	(339	)		(0.5	)%

Schedule of Deferred Tax Assets and Liabilities

The components of the Company’s deferred tax assets and liabilities as of December 31, 2025 and 2024 were as follows:

	December 31
	2025			2024
Deferred tax assets:
Tax loss carryforwards		72,704			50,070
Intangible assets		687			-
Inventory		-			439
Property and equipment, net		2,310			-
Research and development		4,104			3,719
Stock based compensation		524			-
Employee and payroll accrued expenses		677			443
Operating lease liabilities		1,100			1,022
Other		743			425
Total deferred tax assets		82,849			56,118
Deferred tax liabilities:
Right of use assets		(822	)		(896	)
Property and equipment, net		(405	)
Intangible assets		(12,916	)		(15,131	)
Total deferred tax liabilities		(14,143	)		(16,027	)
Deferred tax assets, net		68,706			40,091
Less valuation allowance for deferred tax assets		(68,706	)		(40,091	)
Deferred tax assets		-			-

Schedule of Valuation Allowance

	U.S. dollars in thousands
Valuation allowance, December 31, 2024		40,091
Increase		28,615
Valuation allowance, December 31, 2025		68,706

Income Tax - Schedule of Statutory Tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Investments, Owned, Federal Income Tax Note [Line Items]
Statutory Tax Rate in Israel	$ (17,666)	$ (12,391)	$ (14,056)
Statutory Tax Rate in Israel, percent	(23.00%)	(23.00%)	(23.00%)
U.S.
Changes in valuation allowances	$ 15,158	$ 7,725	$ 8,368
Changes in valuation allowances, percentt	19.80%	14.30%	13.70%
Difference resulting from the measurement basis for tax purposes	$ (5,507)
Difference resulting from the measurement basis for tax purposes, percent	(7.20%)
Other	$ 218	$ 96	$ 462
Other, percent	0.30%	0.20%	0.70%
Stock based compensation	$ 661	$ 1,248	$ 1,326
Stock based compensation, percent	0.90%	2.30%	2.20%
Effective Tax Rate	$ (1,792)	$ (358)	$ (339)
Effective Tax Rate, percent	(2.30%)	(0.70%)	(0.50%)
UNITED STATES
Investments, Owned, Federal Income Tax Note [Line Items]
Statutory Tax Rate in Israel, percent	(21.00%)
U.S.
Changes in valuation allowances	$ (1,071)	$ 506	$ 344
Changes in valuation allowances, percentt	(1.40%)	1.00%	0.60%
Goodwill impairment			$ 1,482
Goodwill impairment, percent			2.40%
Change in Earn out liability	$ 1		$ (942)
Change in Earn out liability, percent			(1.50%)
Other	$ 87	$ 283	$ 168
Other, percent	0.10%	0.50%	0.30%
Korea [Member]
U.S.
Changes in valuation allowances	$ 3,917	$ 2,733	$ 1,722
Changes in valuation allowances, percentt	5.10%	5.10%	2.80%
Difference resulting from the measurement basis for tax purposes	$ 1,301	$ (1,559)
Difference resulting from the measurement basis for tax purposes, percent	1.70%	(2.90%)
Nontaxable or Nondeductible Items	$ 706	$ 664	$ 398
Nontaxable or Nondeductible Items, percent	0.90%	1.20%	0.70%
Other	$ 403	$ 337	$ 389
Other, percent	0.50%	0.60%	0.60%

Goodwill & Intangible Assets, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Goodwill & Intangible Assets, Net [Line Items]
Interim testing			$ 7,420
Goodwill impairment charge	17,528
Impairment was recognized in intangible assets
Amortization expense	$ 10,508	$ 10,612	10,612
Impairment of the Goodwill related to the acquisition of Nanox AI [Member]
Goodwill & Intangible Assets, Net [Line Items]
Interim testing			$ 365
AI Solutions Reporting Unit [Member]
Goodwill & Intangible Assets, Net [Line Items]
Internal cash flows forecasts			7 years
Long term future growth rate			3.00%
Discount rate			22.70%
Goodwill impairment charge			$ 365
Impairment of the Goodwill related to the acquisition of USARAD [Member]
Goodwill & Intangible Assets, Net [Line Items]
Interim testing			$ 7,055
Radiology Services Reporting Unit [Member]
Goodwill & Intangible Assets, Net [Line Items]
Internal cash flows forecasts			8 years
Long term future growth rate			3.00%
Discount rate			27.90%
Goodwill impairment charge			$ 7,055

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

Dec. 31, 2025

Dec. 31, 2024

Assets:

Money market funds

^[1]

$ 257

$ 4,321

Marketable securities

^[2]

18,402

Total assets

257

22,723

Liabilities:

Short-term loan

3,116

2,972

Contingent short-term earnout liability

^[3]

304

Contingent long-term earnout liability

^[3]

173

Total liabilities

3,593

2,972

Level 1

Assets:

Money market funds

^[1]

Marketable securities

^[2]

Total assets

Liabilities:

Short-term loan

Contingent short-term earnout liability

^[3]

Contingent long-term earnout liability

^[3]

Total liabilities

Level 2

Assets:

Money market funds

^[1]

257

4,321

Marketable securities

^[2]

18,402

Total assets

257

22,723

Liabilities:

Short-term loan

Contingent short-term earnout liability

^[3]

Contingent long-term earnout liability

^[3]

Total liabilities

Level 3

Assets:

Money market funds

^[1]

Marketable securities

^[2]

Total assets

Liabilities:

Short-term loan

3,116

2,972

Contingent short-term earnout liability

^[3]

304

Contingent long-term earnout liability

^[3]

173

Total liabilities

$ 3,593

$ 2,972

[1]	As of December 31, 2025, approximately $257 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, 2024, approximately $4,321 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, 2025 and 2024:
[3]	The income valuation approach is applied and the valuation inputs include the contingent payment arrangement terms, discount rate and probability assessments.

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (75,018)	$ (53,516)	$ (60,776)

- Definition

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

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+ Details

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Property and Equipment, Net - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Schedule of Property and Equipment [Line Items]
Total property and equipment, gross	$ 35,299	$ 51,034
Less: accumulated depreciation	(5,622)	(5,679)
Total property and equipment, net	29,677	45,355
Office furniture and lab equipment [Member]
Schedule of Property and Equipment [Line Items]
Total property and equipment, gross	594	660
Computers and electronic equipment [Member]
Schedule of Property and Equipment [Line Items]
Total property and equipment, gross	1,902	1,685
Equipment and machinery [Member]
Schedule of Property and Equipment [Line Items]
Total property and equipment, gross	6,191	3,456
Nanox.ARC [Member]
Schedule of Property and Equipment [Line Items]
Total property and equipment, gross	6,495	3,838
Leasehold improvement [Member]
Schedule of Property and Equipment [Line Items]
Total property and equipment, gross	1,208	1,126
Vehicles [Member]
Schedule of Property and Equipment [Line Items]
Total property and equipment, gross	296	296
Land [Member]
Schedule of Property and Equipment [Line Items]
Total property and equipment, gross	6,314	6,314
Production line [Member]
Schedule of Property and Equipment [Line Items]
Total property and equipment, gross	$ 12,299	$ 33,659

Shareholders' Equity - Schedule of Issued and Outstanding (Details) - shares	Dec. 31, 2025	Dec. 31, 2024
Schedule of Issued and Outstanding [Line Items]
Authorized	100,000,000	100,000,000
Issued and outstanding	69,590,228	63,762,001
Ordinary Shares [Member]
Schedule of Issued and Outstanding [Line Items]
Authorized	100,000,000	100,000,000
Issued and outstanding	69,590,228	63,762,001

- 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/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 6: http://www.xbrl.org/2003/role/recommendedDisclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: 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

Commitments and Contingencies

12 Months Ended

Dec. 31, 2025

Commitments and Contingencies [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 10 — 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. On May 7, 2024, Judge Kovner entered an order adopting Magistrate Judge Kuo’s report and recommendation and finally approving the settlement. On May 10, 2024, the judgment was entered, and the case was dismissed with prejudice. 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.

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. 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. On November 18, 2024, the Gibraltar court granted the Gibraltar entity’s request and issued an ASI, preventing the plaintiff from continuing to pursue the present claim against the Gibraltar entity in Israel. As a result, the dispute between the plaintiff and the Gibraltar entity will be adjudicated before the Gibraltar court, in accordance with Gibraltar law.

In January 2025, the plaintiff filed a new claim against the Company with the Gibraltar court, which was dismissed due to procedural defects. The plaintiff filed an additional claim against the Company, which was served on the Company on December 25, 2025. The Company decided not to contest the jurisdiction of the Gibraltar court and consent to the Gibraltar Jurisdiction, and will therefore submit a statement of defense in Gibraltar court. In light of the above, on February 1, 2026, the plaintiff filed with the court in Israel a motion seeking to dismiss the claim submitted against the Company in Israel and thereby close the proceedings in Israel. The Company has submitted its response to the motion, together with a request for an award of costs, on April 26, 2026, in which it argued that there was no basis to file the claim against it in the first place, as its adjudication is contingent upon a prior determination of the date of termination of the engagement between the Plaintiff and Gibraltar Entity, before the court in Gibraltar, and only thereafter, to the extent it is determined that a breach occurred (which is denied), could the claims against the Company, which are wholly denied, be addressed.

On December 11, 2025, the Company received a letter from a shareholder detailing certain purported concerns and allegations relating to representations made during negotiations regarding a certain asset transaction. On April 19, 2026, the Company entered into a settlement agreement with said shareholder, pursuant to which the alleging shareholder, on its own behalf and on behalf of its shareholders, fully released us from any and all claims, including those mentioned in the shareholder’s letter, claims relating to the asset transaction, and claims relating to the relationship with the shareholder and its affiliates and shareholders. In return for the release, and without admission of any liability, the Company agreed to issue to the shareholder 450,000 ordinary shares.

As of December 31, 2025, the Company has accrued an amount of $1,260 thousand in connection with the above referenced complaint. The accrual was recorded against other expenses, net in the consolidated statements operations and comprehensive loss.

IIA grants

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 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 SOFR rate, is repaid. As of December 31, 2025, Nanox AI had paid royalties to the IIA in the amount of approximately $90 and had a remaining liability to the IIA of approximately $3.9 million.

Significant Accounting Policies

12 Months Ended

Dec. 31, 2025

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-lived 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, 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.

Short-term and long-term deposits

Deposits with original maturity dates of more than three months but less than one year are included in short-term deposits.

Deposits with maturity of more than one year are considered long-term.

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, spare parts 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
Nanox ARC		7
Vehicles		7
Equipment and machinery		5-10
Production line facility		20

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

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 allocated 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. The Company performs an annual impairment assessment of goodwill at the reporting unit level in the fourth quarter of each year, or more frequently if indicators of potential impairment exist. 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.

As of December 31, 2025, the only remaining goodwill relates to the acquisition of NHIT. The goodwill was assigned to the AI and software Solutions segment.

During 2023, the Company recognized a goodwill impairment of $7,420 thousand related to the acquisition of USARAD and Nanox AI (refer to 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, operating lease right-of-use asset 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. As further described under Note 6, in the fourth quarter of 2025, the Company recorded an impairment charge of $17,528 in respect of its chip production line in Korea. This charge was recorded under “Impairment of long-lived assets” line item in the consolidated statements of operations and comprehensive income (loss). During 2024 and 2023, the Company did not recognize 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 2025, 2024 and 2023, 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 2025, 2024 and 2023 amounted to $1,253 thousand, $1,043 thousand and $1,024 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 10.

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.

Nanox AI derives most of its revenues from subscription revenues, which are comprised of subscription fees from customers accessing the Company’s cloud computing services and support revenues (collectively, “Services”). The Services allow customers to use the Company’s software without taking possession of the software. Revenue is recognized ratably over the contract term beginning on the date that the platform is made available to a customer.

Certain of the Nanox AI’s customers pay in advance of satisfaction of performance obligations according to payment schedules. Nanox AI records contract liabilities to deferred revenue when the customer’s consideration is due or when the Company receives customer payments before the performance obligations are satisfied on its contracts.

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.

Grants received from Israel Innovation Authority (hereafter — “IIA”) are recognized when the grant becomes receivable, provided there is reasonable assurance that the Company will comply with the conditions attached to the grant and there is reasonable assurance the grant will be received. The grant is deducted from the research and development expenses as the applicable costs are incurred.

Since the payment of royalties is not probable when the grants are received, the Company records a liability in the amount of the estimated royalties for each individual contract, when the related revenues are recognized, as part of Cost of revenues. For more information regarding such royalties commitments and regarding grants and participation received, see Note 10.

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 investor warrants and 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 and share-based payments, 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, short and long-term deposits restricted deposits, 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, 2025
	Level 1		Level 2		Level 3		Total
Assets:
Money market funds (*)		-		257		-		257

Total assets		-		257		-		257
		-
Liabilities:
Short-term loan						3,116		3,116
Contingent short-term earnout liability (***)		-		-		304		304
Contingent long-term earnout liability (***)		-		-		173		173
Total liabilities		-		-		3,593		3,593

	Balance as of December 31, 2024
	Level 1		Level 2		Level 3		Total
Assets:
Money market funds (*)		-		4,321		-		4,321
Marketable securities (**)		-		18,402		-		18,402

Total assets		-		22,723		-		22,723

Liabilities:
Short-term loan		-		-		2,972		2,972

Total liabilities		-		-		2,972		2,972

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, 2025, approximately $257 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, 2024, approximately $4,321 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 following tables summarize the amortized cost, unrealized gains and losses, and fair value of available-for-sale marketable securities as of December 31, 2025 and 2024:

	December 31, 2024
	Fair value		Cost or amortized cost		Gross unrealized holding loss
Level 2 securities:

Corporate debt		15,516		15,517		(1	)
Treasury bills		1,985		1,985		-
Agency bonds		901		901		-
Total		18,402		18,403		(1	)

As of December 31, 2025 and 2024, the Company’s debt securities and certificates of deposit had the following maturity dates:

	December 31
	2025		2024
Due within one year		-		18,402

Total		-		18,402

(***)

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

Contingent earnout liability:

The Company determines the fair value of the liabilities for the earn-out contingent consideration based on a discounted cash flow analysis with regards to the achievement of certain milestones and discount rate. This fair value measurement is based on significant unobservable inputs and thus represents a Level 3 measurement within the fair value hierarchy. 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.

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

	December 31, 2025		December 31, 2024		December 31, 2023
Fair value at the beginning of the year		-		-		8,339
Initial recognition of earnout liabilities		470		-		-
Change in fair value of earn out liabilities obligation		7		-		(4,488	)
Issuance of ordinary shares due to achievement of milestones and settlement of contingent consideration (*)		-		-		(1,561	)
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		477		-		-

(*)

Concentration of Credit Risks

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

The Company’s cash and cash equivalents and restricted deposits 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 7).

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 and software solutions segment and the Radiology services segment.

New Accounting pronouncements

Accounting pronouncements adopted in the period

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 adopted this standard retrospectively to all prior periods presented in the Company’s financial statements, the adoption of this guidance resulted in expanded disclosures in our consolidated financial statements, refer to note 12.

New Accounting pronouncements Accounting Pronouncements effective in future periods

In November 2024, the FASB issued ASU 2024-03 Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosure (Subtopic 220-40): Disaggregation of Income Statement Expense and ASU 2025-01, Income Statement – Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date. The ASU improves the disclosures about a public business entity’s expenses and provides more detailed information about the types of expenses in commonly presented expense captions. The amendments require that at each interim and annual reporting period an entity will, inter alia, disclose amounts of purchases of inventory, employee compensation, depreciation and amortization included in each relevant expense caption (such as cost of sales, general and administrative, and research and development). The ASU is effective for annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is evaluating the potential impact of this guidance on its consolidated financial statement disclosures.

In July 2025, the FASB issued Accounting Standards Update 2025-05, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets (“ASU 2025-05”). ASU 2025-05 provides a practical expedient that all entities can use when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under ASC 606, Revenue from Contracts with Customers. Under this practical expedient, an entity is allowed to assume that the current conditions it has applied in determining credit loss allowances for current accounts receivable and current contract assets remain unchanged for the remaining life of those assets. ASU 2025-05 is effective for fiscal years beginning after December 15, 2025, and interim reporting periods in those years. Entities that elect the practical expedient and, if applicable, make the accounting policy election are required to apply the amendments prospectively. ASU 2025-05 is not expected to have a material impact on the Company’s consolidated financial statements.

In September 2025, the FASB issued Accounting Standards Update 2025-06, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software (“ASU 2025-06”). ASU 2025-06 provides targeted improvements to the accounting for internal-use software costs by replacing the existing project-stage model with a principles-based approach to determine when capitalization of costs should begin. ASU 2025-06 is effective for all entities for annual reporting periods beginning after December 15, 2027 on a prospective basis, with early adoption permitted. The Company is currently evaluating the potential impact that ASU 2025-06 will have on its consolidated financial statements.

In December 2025, the FASB issued ASU 2025-10, Government Grants (Topic 832) – Accounting for Government Grants Received by Business Entities. The ASU adds guidance to Accounting Standards Codification 832 on the recognition, measurement, and presentation of government grants. The guidance will be effective for annual reporting periods beginning after December 15, 2028, and interim reporting periods within those annual reporting periods. Early adoption is permitted. The standard updates are to be applied using either a modified prospective, modified retrospective, or full retrospective approach, as detailed in the ASU. The Company is currently evaluating the impact of adoption of the standard update on its consolidated financial statements

Income Tax

12 Months Ended

Dec. 31, 2025

Income Tax [Abstract]

INCOME TAX

NOTE 12 — 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 2025, 2024 and 2023, the Company is at a loss position and therefore has no corporate tax liability. As of December 31, 2025, 2024 and 2023, the Company has a carry forward loss of approximately $181 million, $108.1 million and $93.3 million, respectively. Such carry forward loss has no expiration date.

In 2025, 2024 and 2023, Nanox AI Ltd. is at a loss position and therefore has no corporate tax liability. As of December 31, 2025, 2024 and 2023, Nanox AI Ltd. has a carry forward loss of approximately $93.7 million, $80.1 million and $74.7 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%. As of December 31, 2025, the US subsidiaries have a consolidated carry forward loss of approximately $1.3 million. Such carry forward loss is subject to 382 limitation and has no expiration date.

Korea

Nanox Korea is subject to a Corporate income tax with accordance with the Korean tax law. The tax rate ranges between 10% to 25%, 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 2025, Nanox Korea was at a loss position and therefore had no corporate tax liability. As of December 31, 2025, 2024 and 2023, Nanox Korea has a carry forward loss of approximately $40.1 million, $30.3 million and $21.8 million, respectively. Such carry forward loss has 15 years expiration date.

Income (loss) before income taxes:

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

	Year Ended December 31
	2025			2024			2023
Domestic (Israel)		(44,940	)		(39,285	)		(44,158	)
Foreign		(31,870	)		(14,589	)		(16,957	)
Loss before income taxes		(76,810	)		(53,874	)		(61,115	)

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

	Year Ended December 31
	2025			2024			2023
Domestic (Israel)		161			-			-
Foreign		(1,953	)		(358	)		(339	)

Income tax benefit		(1,792	)		(358	)		(339	)

Taxes on Income:

Taxes on income for the years ended December 31, 2025, 2024 and 2023 were comprised of the following:

	December 31
	2025			2024			2023
Current tax expenses:
Domestic		161			-			-
Foreign		23			19			38

Total		184			19			38

Deferred:
Domestic		-			-			-
Foreign		(1,976	)		(377	)		(377	)

Total		(1,976	)		(377	)		(377	)

Income tax benefit		(1,792	)		(358	)		(339	)

The following table presents income taxes paid, net of refunds:

	2025		2024		2023
Local	$	161	$	-	$
Foreign U.S. state		23		53		3
Income tax paid	$	184	$	53	$	3

The following table is a reconciliation of the income tax provision and the Israeli statutory tax rate to the Company’s effective income tax rate (Dollars in thousands):

	Year Ended December 31, 2025						Year Ended December 31, 2024						Year Ended December 31, 2023
	Amount			Percent			Amount			Percent			Amount			Percent
Statutory Tax Rate in Israel	$	(17,666	)		(23	)%	$	(12,391	)		(23	)%	$	(14,056	)		(23	)%
Foreign Tax Effects
U.S.
Changes in valuation allowances		(1,071	)		(1.4	)		506			1.0			344			0.6
Nontaxable or Nondeductible Items
Goodwill impairment		-			-			-			-			1,482			2.4
Change in Earn out liability		1			-			-			-			(942	)		(1.5	)
Other		87			0.1			283			0.5			168			0.3
Korea
Changes in valuation allowances		3,917			5.1			2,733			5.1			1,722			2.8
Difference resulting from the measurement basis for tax purposes		1,301			1.7			(1,559	)		(2.9	)		-			-
Nontaxable or Nondeductible Items		706			0.9			664			1.2			398			0.7
Other		403			0.5			337			0.6			389			0.6
Changes in Valuation Allowances		15,158			19.8			7,725			14.3			8,368			13.7
Difference resulting from the measurement basis for tax purposes		(5,507	)		(7.2	)		-			-			-			-
Nontaxable or Nondeductible Items
Stock based compensation		661			0.9			1,248			2.3			1,326			2.2
Other		218			0.3			96			0.2			462			0.7
Effective Tax Rate	$	(1,792	)		(2.3	)%	$	(358	)		(0.7	)%	$	(339	)		(0.5	)%

Deferred tax assets

The components of the Company’s deferred tax assets and liabilities as of December 31, 2025 and 2024 were as follows:

	December 31
	2025			2024
Deferred tax assets:
Tax loss carryforwards		72,704			50,070
Intangible assets		687			-
Inventory		-			439
Property and equipment, net		2,310			-
Research and development		4,104			3,719
Stock based compensation		524			-
Employee and payroll accrued expenses		677			443
Operating lease liabilities		1,100			1,022
Other		743			425
Total deferred tax assets		82,849			56,118
Deferred tax liabilities:
Right of use assets		(822	)		(896	)
Property and equipment, net		(405	)
Intangible assets		(12,916	)		(15,131	)
Total deferred tax liabilities		(14,143	)		(16,027	)
Deferred tax assets, net		68,706			40,091
Less valuation allowance for deferred tax assets		(68,706	)		(40,091	)
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, 2025, and 2024, the Company has recorded a full valuation allowance of $68,706 and $40,091 thousand with regard to its deferred taxes, respectively.

	U.S. dollars in thousands
Valuation allowance, December 31, 2024		40,091
Increase		28,615
Valuation allowance, December 31, 2025		68,706

(*)	Most of the change in valuation allowance increase derives from tax loss carryforwards and exchange rate differences.

Tax assessments

The Company is currently in the process of routine Israeli income tax audit for the tax years 2020 through 2022. In 2023, the Company concluded a VAT audit for the years 2019 through 2023.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 740
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477617/942-740-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478822/944-740-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
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-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 5: http://www.xbrl.org/2003/role/exampleRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12B

Reference 8: 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/1943274/2147477891/740-270-50-1

Reference 9: 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 10: 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 11: 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 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/740/tableOfContent

Reference 13: 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 14: 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 15: 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 16: 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 17: 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

Property and Equipment, Net

12 Months Ended

Dec. 31, 2025

Property and Equipment, Net [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,
	2025			2024
Office furniture and lab equipment		594			660
Computers and electronic equipment		1,902			1,685
Equipment and machinery		6,191			3,456
Nanox.ARC		6,495			3,838
Leasehold improvement		1,208			1,126
Vehicles		296			296
Land – See b below		6,314			6,314
Production line– See b below		12,299			33,659
		35,299			51,034
Less: accumulated depreciation		(5,622	)		(5,679	)
Total property and equipment, net		29,677			45,355

	a.	Total depreciation in respect of property and equipment were approximately $1,189 thousand, $1,121 thousand and $1,198 thousand for the years ended December 31, 2025, 2024 and 2023, respectively. A loss from disposal of property and equipment in the amount of $207 thousand, $202 thousand and $1,297 thousand was recorded for the years ended December 31, 2025, 2024 and 2023, 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. In the fourth quarter of 2025, the Company began transitioning away from certain manufacturing activities at its facility in South Korea and moving from a company-owned manufacturing model to a more fully outsourced approach. As a result, the Company concluded that starting in the fourth quarter the chip production line will no longer generate positive future cash flows and estimated the fair value of the chip production line to be nil. As a result, the Company recorded an impairment charge of $17,528 thousands of machinery and equipment of the Company’s chip manufacturing line. This charge was recorded under “Impairment of long-lived assets” line item in the consolidated statements of operations and comprehensive loss for the year ended December 31, 2025. This impairment charge is allocated to the Nanox.ARC segment.

Significant Accounting Policies - Schedule of Debt Securities and Certificates of Deposit (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Schedule of Debt Securities and Certificates of Deposit [Line Items]
Marketable securities		$ 18,402
Due within one year [Member]
Schedule of Debt Securities and Certificates of Deposit [Line Items]
Marketable securities		$ 18,402

Property and Equipment, Net (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Property and Equipment, Net [Abstract]
Depreciation		$ 1,189	$ 1,121	$ 1,198
Loss from disposal of property and equipment		(207)	$ (202)	$ (1,297)
Purchase of land	$ 6,314
Chip manufacturing		$ 17,528

Loss Per Share (Details) - shares	12 Months Ended
Loss Per Share (Details) - shares	Dec. 31, 2025	Dec. 31, 2024
Loss Per Share [Abstract]
Outstanding warrants	2,142,858	4,455,301
Outstanding options	4,414,564	4,387,683

Income Tax - Schedule of Income Tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Schedule Of Income Tax Abstract
Local	$ 161
Foreign U.S. state	23	53	$ 3
Income tax paid	$ 184	$ 53	$ 3

Significant Accounting Policies - Schedule of Property and Equipment Estimated Useful Lives (Details)	Dec. 31, 2025
Computers and electronic equipment [Member] \| Minimum [Member]
Schedule of Property and Equipment [Line Items]
Estimated Useful Lives	3 years
Computers and electronic equipment [Member] \| Maximum [Member]
Schedule of Property and Equipment [Line Items]
Estimated Useful Lives	7 years
Office furniture and lab equipment [Member] \| Minimum [Member]
Schedule of Property and Equipment [Line Items]
Estimated Useful Lives	5 years
Office furniture and lab equipment [Member] \| Maximum [Member]
Schedule of Property and Equipment [Line Items]
Estimated Useful Lives	7 years
Nanox ARC [Member]
Schedule of Property and Equipment [Line Items]
Estimated Useful Lives	7 years
Vehicles [Member]
Schedule of Property and Equipment [Line Items]
Estimated Useful Lives	7 years
Equipment and machinery [Member] \| Minimum [Member]
Schedule of Property and Equipment [Line Items]
Estimated Useful Lives	5 years
Equipment and machinery [Member] \| Maximum [Member]
Schedule of Property and Equipment [Line Items]
Estimated Useful Lives	10 years
Production line facility [Member]
Schedule of Property and Equipment [Line Items]
Estimated Useful Lives	20 years

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
CURRENT ASSETS:
Cash and cash equivalents	$ 49,151	$ 39,304
Short-term deposits	10,459	15,500
Marketable securities		18,402
Accounts receivables net of allowance for credit losses of $367 and $112 as of December 31, 2025, and December 31, 2024, respectively.	2,013	1,805
Inventories	3,070	1,493
Prepaid expenses	1,255	827
Other current assets	845	1,349
TOTAL CURRENT ASSETS	66,793	78,680
NON-CURRENT ASSETS:
Restricted deposits	361	337
Long-term deposits		10,000
Property and equipment, net	29,677	45,355
Goodwill	316
Operating lease right-of-use asset	3,518	3,843
Intangible assets	59,868	69,995
Other non-current assets	1,632	1,792
TOTAL NON-CURRENT ASSETS	95,372	131,322
TOTAL ASSETS	162,165	210,002
CURRENT LIABILITIES:
Short-term loan	3,136	3,061
Accounts payable	2,886	2,209
Accrued expenses	4,224	3,968
Deferred revenue	534	140
Contingent short-term earnout liability	304
Current maturities of operating lease liabilities	950	745
Other current liabilities	4,854	3,849
TOTAL CURRENT LIABILITIES	16,888	13,972
NON-CURRENT LIABILITIES:
Non-current operating lease liabilities	3,765	3,640
Non-current deferred revenue	17
Contingent long-term earnout liability	173
Deferred tax liability	600	2,576
Other long-term liabilities	990	695
TOTAL NON-CURRENT LIABILITIES	5,545	6,911
TOTAL LIABILITIES	22,433	20,883
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY:
Ordinary Shares, par value NIS 0.01 per share 100,000,000 authorized at December 31, 2025 and December 31 2024, 69,590,228 and 63,762,001 issued and outstanding at December 31, 2025 and December 31, 2024, respectively	198	181
Additional paid-in capital	588,301	562,688
Accumulated other comprehensive loss		(1)
Accumulated deficit	(448,767)	(373,749)
TOTAL SHAREHOLDERS’ EQUITY	139,732	189,119
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$ 162,165	$ 210,002

Shareholders' Equity (Details) $ / shares in Units, $ in Thousands						1 Months Ended	12 Months Ended
	Nov. 23, 2025 USD ($) $ / shares shares	Jun. 07, 2024 USD ($) shares	Jul. 26, 2023 ₪ / shares shares	Apr. 28, 2023 USD ($) shares	Sep. 03, 2019 ₪ / shares shares	May 31, 2025 shares	Dec. 31, 2025 USD ($) shares	Dec. 31, 2024 USD ($) shares	Dec. 31, 2025 ₪ / shares shares	Dec. 31, 2025 $ / shares shares	Aug. 24, 2024 $ / shares shares	Jul. 26, 2023 $ / shares
Shareholders Equity [Line Items]
Ordinary shares, par value \| (per share)			₪ 0.01		₪ 0.01				₪ 0.01		$ 0.01
Common stock vote							one
Purchase of sale			2,142,858
Aggregate Offering Price (in Dollars) \| $		$ 100,000
Percentage of gross proceeds		2.50%
Ordinary shares				45,392
Gross consideration (in Dollars) \| $	$ 15,000
Net consideration (in Dollars) \| $	$ 14,100
Shares of exercisable					1
Common stock share issued								63,762,001	69,590,228	69,590,228
Ordinary shares reserved									3,141,940	3,141,940
Unrecognized share-based compensation expense (in Dollars) \| $							$ 6,028
Average remaining vesting period							1 year 9 months
Employees, officers awards to purchase							316,970
Average exercise price per share (in Dollars per share) \| $ / shares										$ 11.54
Stock options term							10 years
Percentage of granted options vested							25.00%
Expense of attributable to RSUs (in Dollars) \| $							$ 106
Warrant [Member]
Shareholders Equity [Line Items]
Purchase price per share (in Dollars per share) \| $ / shares												$ 14
Warrants exercise price per share (in Dollars per share) \| $ / shares												$ 19
Board of Directors [Member]
Shareholders Equity [Line Items]
Common stock share issued					8,041,936
RSUs [Member]
Shareholders Equity [Line Items]
Restricted stock unit							87,720
Granted employees shares							316,970
Ordinary Shares [Member]
Shareholders Equity [Line Items]
Purchase of sale							1,798,459	5,046,990
Ordinary shares consideration (in Dollars) \| $		$ 163
Ordinary Shares [Member] \| Warrant [Member]
Shareholders Equity [Line Items]
Ordinary shares purchased			2,100,000
Ordinary Shares [Member] \| RSUs [Member]
Shareholders Equity [Line Items]
Shares of option		74,027
Minimum [Member] \| Ordinary Shares [Member]
Shareholders Equity [Line Items]
Common stock share issued											2,303,894
Maximum [Member] \| Ordinary Shares [Member]
Shareholders Equity [Line Items]
Common stock share issued											10,345,830
MDWEB LLC [Member]
Shareholders Equity [Line Items]
Ordinary shares						116,226
USARAD Holding Inc. [Member]
Shareholders Equity [Line Items]
Additional ordinary shares issued				255,392
Additional ordinary shares amount issued (in Dollars) \| $				$ 1,561
Nanox AI [Member]
Shareholders Equity [Line Items]
Granted employees shares							8,611
Nanox AI [Member] \| Warrant [Member]
Shareholders Equity [Line Items]
Ordinary shares purchased			2,142,858
Nanox AI [Member] \| RSUs [Member]
Shareholders Equity [Line Items]
Granted employees shares							132,021
Sales Agreement [Member]
Shareholders Equity [Line Items]
Gross consideration value (in Dollars) \| $							$ 7,300	$ 38,800
Net consideration value (in Dollars) \| $							7,100	37,800
Sales Agreement [Member] \| Minimum [Member]
Shareholders Equity [Line Items]
Shares issued (in Dollars) \| $							$ 1,798,459,000
Sales Agreement [Member] \| Maximum [Member]
Shareholders Equity [Line Items]
Shares issued (in Dollars) \| $								$ 5,046,990,000
Purchase Agreements [Member]
Shareholders Equity [Line Items]
Ordinary shares, par value \| $ / shares	$ 0.01
Purchase of sale	3,826,530
Purchase price per share (in Dollars per share) \| $ / shares	$ 3.92

General (Details) $ / shares in Units, $ in Thousands				1 Months Ended	12 Months Ended
General (Details) $ / shares in Units, $ in Thousands	Nov. 23, 2025 USD ($) shares	Jun. 07, 2024 USD ($)	Jul. 26, 2023 USD ($) $ / shares shares	Aug. 31, 2020 USD ($)	Dec. 31, 2025 USD ($) shares	Dec. 31, 2024 USD ($) shares	Dec. 31, 2025 ₪ / shares	Nov. 23, 2025 ₪ / shares	Nov. 23, 2025 $ / shares	Nov. 19, 2025	Dec. 31, 2024 ₪ / shares	Nov. 02, 2021
General [Line Items]
Net proceeds			$ 27,100
Warrants term			5 years
Aggregate offering price		$ 100,000
Percentage of gross proceeds		2.50%
Issued ordinary shares (in Shares) \| shares			2,142,858
Ordinary shares, par value (in New Shekels per share) \| ₪ / shares							₪ 0.01				₪ 0.01
Accumulated deficit					$ (448,767)	$ (373,749)
Warrants [Member]
General [Line Items]
Exercise price per share (in Dollars per share) \| $ / shares			$ 19
Purchase price per share (in Dollars per share) \| $ / shares			$ 14
Sales Agreement [Member]
General [Line Items]
Gross consideration amount					7,300	38,800
Net consideration amount					$ 7,100	$ 37,800
Purchase Agreement [Member]
General [Line Items]
Sale of ordinary shares (in Shares) \| shares	3,826,530
Gross consideration amount	$ 15,000
Net consideration amount	$ 14,100
Ordinary shares, par value (in New Shekels per share) \| ₪ / shares								₪ 0.01
Purchase price of per share (in Dollars per share) \| $ / shares									$ 3.92
Business Acquisition [Member]
General [Line Items]
Percentage of acquisition shares												100.00%
Vaso Healthcare IT Corp [Member]
General [Line Items]
Percentage of acquisition shares										100.00%
Ordinary Shares [Member]
General [Line Items]
Issued ordinary shares (in Shares) \| shares					1,798,459	5,046,990
Ordinary Shares [Member] \| Warrants [Member]
General [Line Items]
Ordinary shares purchased (in Shares) \| shares			2,100,000
IPO [Member]
General [Line Items]
Net proceeds			$ 30,000
Sale of ordinary shares (in Shares) \| shares			2,100,000
IPO [Member] \| Nasdaq [Member]
General [Line Items]
Net proceeds				$ 169,000

Goodwill & Intangible Assets, Net - Schedule of Amortization of Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Schedule of Amortization of Intangible Assets [Abstract]
2026	$ 10,018
2027	10,018
2028	9,804
2029	9,804
2030	9,804
Thereafter	10,420
Total	$ 59,868	$ 69,995

Shareholders' Equity - Schedule of Information Concerning Outstanding and Exercisable Awards (Details)

12 Months Ended

Dec. 31, 2025

$ / shares

0.00-0.01 [Member] | Awards outstanding [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of awards outstanding at end of year

140,632

^[1]

Weighted Average Remaining Contractual Life (years)

0.00-0.01 [Member] | Awards exercisable [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of awards outstanding at end of year

26,934

Weighted Average Remaining Contractual Life (years)

2.21 [Member] | Awards outstanding [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 2.21

Number of awards outstanding at end of year

1,493,781

Weighted Average Remaining Contractual Life (years)

3 years 11 months 8 days

2.21 [Member] | Awards exercisable [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of awards outstanding at end of year

1,493,781

Weighted Average Remaining Contractual Life (years)

3 years 11 months 8 days

11.06 [Member] | Awards outstanding [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 11.06

Number of awards outstanding at end of year

14,000

Weighted Average Remaining Contractual Life (years)

7 years 4 months 20 days

11.06 [Member] | Awards exercisable [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of awards outstanding at end of year

8,750

Weighted Average Remaining Contractual Life (years)

7 years 4 months 20 days

11.52 [Member] | Awards outstanding [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 11.52

Number of awards outstanding at end of year

549,500

Weighted Average Remaining Contractual Life (years)

7 years 11 months 8 days

11.52 [Member] | Awards exercisable [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of awards outstanding at end of year

266,562

Weighted Average Remaining Contractual Life (years)

7 years 7 months 17 days

16.00 [Member] | Awards outstanding [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 16

Number of awards outstanding at end of year

45,000

Weighted Average Remaining Contractual Life (years)

4 years 7 months 13 days

16.00 [Member] | Awards exercisable [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of awards outstanding at end of year

45,000

Weighted Average Remaining Contractual Life (years)

4 years 7 months 13 days

17.63 [Member] | Awards outstanding [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 17.63

Number of awards outstanding at end of year

1,067,384

Weighted Average Remaining Contractual Life (years)

7 years 3 months 21 days

17.63 [Member] | Awards exercisable [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of awards outstanding at end of year

698,058

Weighted Average Remaining Contractual Life (years)

6 years 8 months 19 days

23.19 [Member] | Awards outstanding [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 23.19

Number of awards outstanding at end of year

210,000

Weighted Average Remaining Contractual Life (years)

5 years 9 months 10 days

23.19 [Member] | Awards exercisable [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of awards outstanding at end of year

210,000

Weighted Average Remaining Contractual Life (years)

5 years 9 months 10 days

23.84 [Member] | Awards outstanding [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 23.84

Number of awards outstanding at end of year

509,768

Weighted Average Remaining Contractual Life (years)

5 years 11 months 15 days

23.84 [Member] | Awards exercisable [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of awards outstanding at end of year

491,018

Weighted Average Remaining Contractual Life (years)

5 years 11 months 15 days

23.86 [Member] | Awards outstanding [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 23.86

Number of awards outstanding at end of year

53,100

Weighted Average Remaining Contractual Life (years)

5 years 9 months

23.86 [Member] | Awards exercisable [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of awards outstanding at end of year

53,100

Weighted Average Remaining Contractual Life (years)

5 years 9 months

30.66 [Member] | Awards outstanding [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 30.66

Number of awards outstanding at end of year

26,400

Weighted Average Remaining Contractual Life (years)

5 years 6 months 10 days

30.66 [Member] | Awards exercisable [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of awards outstanding at end of year

26,400

Weighted Average Remaining Contractual Life (years)

5 years 6 months 10 days

30.93 [Member] | Awards outstanding [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 30.93

Number of awards outstanding at end of year

20,000

Weighted Average Remaining Contractual Life (years)

4 years 9 months 21 days

30.93 [Member] | Awards exercisable [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of awards outstanding at end of year

20,000

Weighted Average Remaining Contractual Life (years)

4 years 9 months 21 days

40.21 [Member] | Awards outstanding [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 40.21

Number of awards outstanding at end of year

32,600

Weighted Average Remaining Contractual Life (years)

5 years 2 months 8 days

40.21 [Member] | Awards exercisable [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of awards outstanding at end of year

32,600

Weighted Average Remaining Contractual Life (years)

5 years 2 months 8 days

49.68 [Member] | Awards outstanding [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 49.68

Number of awards outstanding at end of year

233,000

Weighted Average Remaining Contractual Life (years)

5 years 18 days

49.68 [Member] | Awards exercisable [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of awards outstanding at end of year

233,000

Weighted Average Remaining Contractual Life (years)

5 years 18 days

59.2 [Member] | Awards outstanding [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 59.2

Number of awards outstanding at end of year

3,000

Weighted Average Remaining Contractual Life (years)

4 years 11 months 23 days

59.2 [Member] | Awards exercisable [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of awards outstanding at end of year

3,000

Weighted Average Remaining Contractual Life (years)

4 years 11 months 23 days

64.61 [Member] | Awards outstanding [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 64.61

Number of awards outstanding at end of year

25,010

Weighted Average Remaining Contractual Life (years)

5 years 1 month 9 days

64.61 [Member] | Awards exercisable [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of awards outstanding at end of year

25,010

Weighted Average Remaining Contractual Life (years)

5 years 1 month 9 days

Minimum [Member] | 0.00-0.01 [Member] | Awards outstanding [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 0

Maximum [Member] | 0.00-0.01 [Member] | Awards outstanding [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 0.01

[1]	Including 8,611 RSUs that were granted to the employees of Nanox AI at the completion of the merger and 132,021 RSUs that were issued in consideration for services.

Inventories (Tables)

12 Months Ended

Dec. 31, 2025

Inventories [Abstract]

Schedule of Inventories

The following table summarizes the Company’s inventories:

	December 31,
	2025		2024
Raw materials and parts		1,341		808
Finished goods		1,729		685
		3,070		1,493

Segments of Operations - Schedule of Long-Lived Assets by Geography (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Schedule of Long-Lived Assets by Geography [Line Items]
Property and Equipment	$ 33,195	$ 49,198	$ 46,916
Israel [Member]
Schedule of Long-Lived Assets by Geography [Line Items]
Property and Equipment	13,138	8,439	7,360
South Korea [Member]
Schedule of Long-Lived Assets by Geography [Line Items]
Property and Equipment	16,520	37,336	38,921
Unites States [Member]
Schedule of Long-Lived Assets by Geography [Line Items]
Property and Equipment	$ 3,537	$ 3,423	$ 635

Commitments and Contingencies (Details) - USD ($) $ in Thousands			12 Months Ended
	Jun. 02, 2023	May 01, 2023	Dec. 31, 2025	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
Ordinary share (in Shares)			450,000
Accrued amount			$ 1,260
Sales of products and services			3.00%
Royalties paid			$ 90
Liability of IIA			$ 59
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			$ 3,900
D&O Insurance Carrier [Member]
Commitments and Contingencies [Line Items]
Carrier deposited				$ 3,000

Segments of Operations - Schedule of Reportable Operating Segments Based on Net Sales and Operating Loss (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Dec. 31, 2023

Segment Reporting Information [Line Items]

Revenues

$ 13,021

$ 11,283

$ 9,905

Cost of revenues

25,809

21,892

16,497

Segment gross profit (loss)

(12,788)

(10,609)

(6,592)

Research and development, net

19,236

20,182

26,049

Sales and Marketing

5,665

3,410

4,168

General and administrative

21,587

22,455

24,272

Other segment items

18,958

^[1]

^[2]

1,508

^[3]

Segment operating loss

(78,234)

(56,746)

(62,589)

Financial income

1,424

2,870

1,652

Realized income from sale of marketable securities

(178)

Loss before taxes on income

(76,810)

(53,874)

(61,115)

Depreciation expense

1,189

1,121

1,198

Amortization expense

10,508

10,612

Change in contingent earnout liability

(4,488)

Goodwill impairment

7,420

Impairment of long-lived assets

17,528

Stock based compensation

4,190

7,261

6,838

Total Assets

162,165

210,002

218,648

Expenditures for segment’s assets

4,207

2,767

3,303

Nanox. ARC [Member]

Segment Reporting Information [Line Items]

Revenues

478

281

116

Cost of revenues

8,104

4,926

124

Segment gross profit (loss)

(7,626)

(4,645)

(8)

Research and development, net

14,552

16,223

20,121

Sales and Marketing

4,866

2,808

2,689

General and administrative

16,967

17,825

20,472

Other segment items

18,951

^[1]

^[2]

(1,424)

^[3]

Segment operating loss

(62,962)

(41,591)

(41,866)

Depreciation expense

1,075

998

1,036

Amortization expense

Change in contingent earnout liability

Goodwill impairment

Impairment of long-lived assets

17,528

Stock based compensation

3,326

5,546

5,678

Total Assets

93,198

132,914

130,665

Expenditures for segment’s assets

4,186

2,767

3,184

Radiology Services [Member]

Segment Reporting Information [Line Items]

Revenues

11,585

10,275

9,462

Cost of revenues

9,020

8,664

8,040

Segment gross profit (loss)

2,565

1,611

1,422

Research and development, net

134

103

Sales and Marketing

485

432

454

General and administrative

4,181

4,139

2,626

Other segment items

^[1]

^[2]

2,567

^[3]

Segment operating loss

(2,235)

(3,063)

(4,288)

Depreciation expense

Amortization expense

2,519

2,628

Change in contingent earnout liability

(4,488)

Goodwill impairment

7,055

Impairment of long-lived assets

Stock based compensation

701

1,123

202

Total Assets

18,365

19,819

21,709

Expenditures for segment’s assets

AI Solutions [Member]

Segment Reporting Information [Line Items]

Revenues

958

727

327

Cost of revenues

8,685

8,302

8,333

Segment gross profit (loss)

(7,727)

(7,575)

(8,006)

Research and development, net

4,550

3,856

5,865

Sales and Marketing

314

170

1,025

General and administrative

439

491

1,174

Other segment items

^[1]

^[2]

365

^[3]

Segment operating loss

(13,037)

(12,092)

(16,435)

Depreciation expense

104

115

150

Amortization expense

7,989

7,984

Change in contingent earnout liability

Goodwill impairment

365

Impairment of long-lived assets

Stock based compensation

163

592

958

Total Assets

50,602

57,269

66,274

Expenditures for segment’s assets

$ 6

$ 38

[1]	Nanox.Arc – impairment of long-lived assets, other expense, net in connection with settlement with a shareholder (see Note 10), loss from disposal of property and equipment and rent income.
[2]	Nanox.Arc – loss from disposal of property and equipment and rent income.
[3]	Other segment items for each reportable segment includes:

Significant Accounting Policies (Details) - USD ($) $ in Thousands		1 Months Ended	12 Months Ended
	Apr. 28, 2023	Feb. 28, 2022	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Significant Accounting Policies [Line Items]
Goodwill impairment					$ 7,420
Impairment charge			$ 17,528
Private held amount		$ 1,010
Salary percentage			8.33%
Severance pay expenses			$ 1,253	1,043	$ 1,024
Tax benefit percentage			50.00%
Cash	$ 290
Ordinary shares (in Shares)	45,392
USARAD Holding Inc. [Member]
Significant Accounting Policies [Line Items]
Cash	$ 500
Ordinary shares (in Shares)	210,000
Cash and Cash Equivalents [Member]
Significant Accounting Policies [Line Items]
Debt securities			$ 257	$ 4,321
Common Stock [Member]
Significant Accounting Policies [Line Items]
Purchased common shares (in Shares)		67,000

Short-Term Loan

12 Months Ended

Dec. 31, 2025

Short-Term Loan [Abstract]

SHORT-TERM LOAN

NOTE 9 — SHORT-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. During September 2024, the loan was extended for an additional 12 months and during September 2025, December 2025, and March 2026, the loan was extended for an additional 3 months for each period. The original loan bears an annual interest at a rate of 3 months KORIBOR and 1.149%, the extensions bear fix rate, 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.

Income Tax - Schedule of Income (Loss) Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Schedule of Income (Loss) Before Income Taxes [Abstract]
Domestic (Israel)	$ (44,940)	$ (39,285)	$ (44,158)
Foreign	(31,870)	(14,589)	(16,957)
Loss before income taxes	$ (76,810)	$ (53,874)	$ (61,115)

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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+ Details

Deferred Revenue (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Deferred Revenue [Abstract]
Long term deferred revenue	$ 17

Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2025

Significant Accounting Policies [Abstract]

Schedule of Property and Equipment Estimated Useful Lives

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
Nanox ARC		7
Vehicles		7
Equipment and machinery		5-10
Production line facility		20

Schedule of Financial Assets and Liabilities Measured Fair Value

	Balance as of December 31, 2025
	Level 1		Level 2		Level 3		Total
Assets:
Money market funds (*)		-		257		-		257

Total assets		-		257		-		257
		-
Liabilities:
Short-term loan						3,116		3,116
Contingent short-term earnout liability (***)		-		-		304		304
Contingent long-term earnout liability (***)		-		-		173		173
Total liabilities		-		-		3,593		3,593

	Balance as of December 31, 2024
	Level 1		Level 2		Level 3		Total
Assets:
Money market funds (*)		-		4,321		-		4,321
Marketable securities (**)		-		18,402		-		18,402

Total assets		-		22,723		-		22,723

Liabilities:
Short-term loan		-		-		2,972		2,972

Total liabilities		-		-		2,972		2,972

(*)

(**)	The following tables summarize the amortized cost, unrealized gains and losses, and fair value of available-for-sale marketable securities as of December 31, 2025 and 2024:

(***)

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

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, 2025 and 2024:

	December 31, 2024
	Fair value		Cost or amortized cost		Gross unrealized holding loss
Level 2 securities:

Corporate debt		15,516		15,517		(1	)
Treasury bills		1,985		1,985		-
Agency bonds		901		901		-
Total		18,402		18,403		(1	)

Schedule of Debt Securities and Certificates of Deposit

As of December 31, 2025 and 2024, the Company’s debt securities and certificates of deposit had the following maturity dates:

	December 31
	2025		2024
Due within one year		-		18,402

Total		-		18,402

Schedule of Financial Liabilities Where Fair Value Measurements

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

	December 31, 2025		December 31, 2024		December 31, 2023
Fair value at the beginning of the year		-		-		8,339
Initial recognition of earnout liabilities		470		-		-
Change in fair value of earn out liabilities obligation		7		-		(4,488	)
Issuance of ordinary shares due to achievement of milestones and settlement of contingent consideration (*)		-		-		(1,561	)
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		477		-		-

(*)

- 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

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-Topic 320
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+ Details

Leases - Schedule of Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Schedule of Maturities of Operating Lease Liabilities [Abstract]
2026	$ 1,008
2027	995
2028	888
2029	916
2030	916
Thereafter	2,560
Total operating lease payments	7,283
Less: imputed interest	2,568
Present value of lease liabilities	$ 4,715	$ 4,385

Inventories

12 Months Ended

Dec. 31, 2025

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,
	2025		2024
Raw materials and parts		1,341		808
Finished goods		1,729		685
		3,070		1,493

Significant Accounting Policies - Schedule of Amortized Cost, Unrealized Gains, Losses, and Fair Value of Available-for-Sale Marketable Securities (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2024 USD ($)
Level 2 securities:
Fair value	$ 18,402
Cost or amortized cost	18,403
Gross unrealized holding loss	(1)
Corporate debt [Member]
Level 2 securities:
Fair value	15,516
Cost or amortized cost	15,517
Gross unrealized holding loss	(1)
Treasury bills [Member]
Level 2 securities:
Fair value	1,985
Cost or amortized cost	1,985
Gross unrealized holding loss
Agency bonds [Member]
Level 2 securities:
Fair value	901
Cost or amortized cost	901
Gross unrealized holding loss

- Definition

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

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+ Details

Income Tax - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 30, 2024
Deferred tax assets:
Tax loss carryforwards	$ 72,704	$ 50,070
Intangible assets	687
Inventory		439
Property and equipment, net	2,310
Research and development	4,104	3,719
Stock based compensation	524
Employee and payroll accrued expenses	677	443
Operating lease liabilities	1,100	1,022
Other	743	425
Total deferred tax assets	82,849	56,118
Right of use assets	(822)	(896)
Property and equipment, net	(405)
Intangible assets	(12,916)	(15,131)
Total deferred tax liabilities	(14,143)	(16,027)
Deferred tax assets, net	68,706	40,091
Less valuation allowance for deferred tax assets	(68,706)	(40,091)	$ (40,091)
Deferred tax assets

Goodwill & Intangible Assets, Net - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Schedule of Intangible Assets [Line Items]
Gross carrying amount	$ 103,975	$ 103,594
Accumulated amortization	44,107	33,599
Net carrying amount	$ 59,868	69,995
Developed technology [Member]
Schedule of Intangible Assets [Line Items]
Useful life (Years)	10 years
Gross carrying amount	$ 27,316	27,316
Accumulated amortization	11,389	8,655
Net carrying amount	$ 15,927	18,661
Image big data [Member]
Schedule of Intangible Assets [Line Items]
Useful life (Years)	10 years
Gross carrying amount	$ 52,500	52,500
Accumulated amortization	21,875	16,625
Net carrying amount	$ 30,625	35,875
Market platform [Member]
Schedule of Intangible Assets [Line Items]
Useful life (Years)	4 years
Gross carrying amount	$ 2,591	2,591
Accumulated amortization	2,591	2,052
Net carrying amount		539
Radiologist relationships [Member]
Schedule of Intangible Assets [Line Items]
Useful life (Years)	11 years 2 months 1 day
Gross carrying amount	$ 17,770	17,770
Accumulated amortization	6,636	5,042
Net carrying amount	$ 11,134	12,728
Trade name [Member]
Schedule of Intangible Assets [Line Items]
Useful life (Years)	12 years 2 months 1 day
Gross carrying amount	$ 2,095	2,095
Accumulated amortization	717	545
Net carrying amount	1,378	1,550
Customer relationships [Member]
Schedule of Intangible Assets [Line Items]
Gross carrying amount	1,703	1,322
Accumulated amortization	899	680
Net carrying amount	$ 804	$ 642
Customer relationships [Member] \| Minimum [Member]
Schedule of Intangible Assets [Line Items]
Useful life (Years)	6 years 2 months 1 day
Customer relationships [Member] \| Maximum [Member]
Schedule of Intangible Assets [Line Items]
Useful life (Years)	7 years 29 days

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, 2022

$ 158

$ 477,953

$ (1,974)

$ (259,457)

$ 216,680

Balance (in Shares) at Dec. 31, 2022

55,094,237

Issuance of ordinary shares and warrants, net of issuance expenses

^[1]

$ 6

27,133

27,139

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

^[1]

2,142,858

Issuance of ordinary shares upon exercise of RSUs

^[2]

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

34,750

Issuance of ordinary shares upon exercise of options

^[2]

903

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

251,391

Issuance of ordinary shares under settlement agreement with former shareholders

$ 1

1,560

1,561

Issuance of ordinary shares under settlement agreement with former shareholders (in Shares)

255,392

Reclassification of earn-out liability to equity

1,500

Share-based compensation

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

Issuance of ordinary shares, net of issuance expenses

^[1]

$ 14

37,820

37,834

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

^[1]

5,046,990

Issuance of ordinary shares upon exercise of RSUs

^[2]

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

190,000

Issuance of ordinary shares upon exercise of options

$ 2

1,668

1,670

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

746,383

Share-based compensation

7,313

Unrealized gain from marketable securities, net

304

Net loss for the year

(53,516)

Balance at Dec. 31, 2024

$ 181

562,688

(1)

(373,749)

189,119

Balance (in Shares) at Dec. 31, 2024

63,762,001

Issuance of ordinary shares, net of issuance expenses

^[1]

$ 17

21,188

21,205

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

^[1]

5,624,989

Issuance of ordinary shares upon exercise of RSUs

^[2]

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

12,985

Issuance of ordinary shares upon exercise of options

^[2]

163

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

74,027

Issuance of ordinary shares under settlement agreement with former shareholders

^[2]

Issuance of ordinary shares under settlement agreement with former shareholders (in Shares)

116,226

Share-based compensation

4,262

Unrealized gain from marketable securities, net

Net loss for the year

(75,018)

Balance at Dec. 31, 2025

$ 198

$ 588,301

$ (448,767)

$ 139,732

Balance (in Shares) at Dec. 31, 2025

69,590,228

[1]	Issuance expenses totaled to $1,076, $970 and $2,861 in 2025, 2024 and 2023 respectively.
[2]	Less than $1.

Business Combination and Other Transaction (Tables)

12 Months Ended

Dec. 31, 2025

Business Combination and Other Transaction [Abstract]

Schedule of Fair Value of the Consideration Transferred to NHIT Shareholders for the NHIT Transaction

The following table summarizes the fair value of the consideration transferred to NHIT shareholders for the NHIT transaction:

	U.S. $ in thousands
Cash payments	$	200
Contingent consideration at estimated fair value		470
Total consideration	$	670

Schedule of Allocation of the Purchase Price to Assets Acquired and Liabilities

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

	Allocation of Purchase Price
	(U.S. $ in thousands)
Cash and cash equivalents	$	-
Accounts Receivables		315
Intangible assets		381
Other current assets		333
Total assets acquired		1,029

Accounts payables		315
Other labilities		79
Deferred revenue		281
Total liabilities assumed		675
Total assets acquired, and liabilities assumed, net		354
Goodwill		316

Schedule of Pro Forma

Accordingly, these unaudited pro forma results are presented for informational purposes only and are not necessarily indicative of what the actual results of operations of the combined company would have been if the acquisition of NHIT had occurred at the beginning of 2024.

	For the Year Ended December 31, 2025			For the Year Ended December 31, 2024
	US$ in thousand
Revenue	$	16,197		$	15,880
Net loss	$	(76,140	)	$	(54,308	)

Business Combination and Other Transaction

12 Months Ended

Dec. 31, 2025

Business Combination and Other Transaction [Abstract]

BUSINESS COMBINATION AND OTHER TRANSACTION

NOTE 3 – BUSINESS COMBINATION:

The acquisition of Nanox Health IT Inc. (the “NHIT transaction”)

On November 19, 2025 (the “NHIT closing date”), the Company completed the acquisition of 100% of the shares of Vaso Healthcare IT Corp. (which subsequently changed its name to Nanox Health IT Inc.), a Delaware corporation (“NHIT”), pursuant to the terms of the Stock Purchase Agreement, dated November 19, 2025, between Nanox Imaging Inc., and Vaso Corporation Inc. NHIT is a healthcare information technology provider serving hospitals and healthcare providers across the United States, resells and supports third-party healthcare IT infrastructure, cybersecurity, compliance, and imaging and clinical systems solutions for U.S. healthcare organizations. At the NHIT closing date, Nanox U.S. purchased 100% of the shares of NHIT on a fully diluted basis for $200 thousand in cash. In addition, upon the successful achievement of certain milestones related to revenue from active customers as defined in the Stock Purchase Agreement, the Company will pay additional cash consideration in the amount of up to $600 thousand Earn-Out that shall be calculated as 10% of all revenues received from current NHIT’s active customers as of Closing date, during the two-year earn-out period. Revenue in the amount of $382 thousand and net loss in the amount of $165 thousand of the acquiree included in the Company’s consolidated statements of operations for the period starting from the closing date to December 31, 2025.

The NHIT 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 NHIT shareholders for the NHIT transaction:

	U.S. $ in thousands
Cash payments	$	200
Contingent consideration at estimated fair value		470
Total consideration	$	670

In accordance with ASC 805, the estimated contingent consideration as of the Vaso Corporation Inc. transaction date was included in the purchase price. The total contingent payments could reach to a maximum aggregate amount of up to $600 thousand. All of the payments shall be settled in cash. The estimated fair value of the contingent consideration is based on management’s assessment of whether, and at what level, the financial metrics will be achieved, and the present value factors associated with the timing of the payments. This fair value measurement is based on significant unobservable inputs in the market and thus represents a Level 3 measurement within the fair value hierarchy. Changes in the fair value of contingent consideration will be recorded in operating expenses.

The fair value of the contingent consideration is based on the projected revenue from the acquired customers. The weighted average discount rate, calculated based on the relative fair value of the contingent consideration liabilities, was 24.4%. The contingent consideration is evaluated quarterly, or more frequently, if circumstances dictate. Changes in the fair value of contingent consideration are recorded in consolidated statements of income. Significant changes in unobservable inputs, mainly the probability of success and revenue projected, could result in changes to the contingent consideration liabilities.

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

	Allocation of Purchase Price
	(U.S. $ in thousands)
Cash and cash equivalents	$	-
Accounts Receivables		315
Intangible assets		381
Other current assets		333
Total assets acquired		1,029

Accounts payables		315
Other labilities		79
Deferred revenue		281
Total liabilities assumed		675
Total assets acquired, and liabilities assumed, net		354
Goodwill		316

The allocation of the purchase price to net assets acquired and liability assumed resulted in the recognition of intangible asset related to customers’ relationship of $381 thousand and goodwill of $316 thousand. As such, the goodwill will be assigned to the operational segment of AI and software solutions. The goodwill is attributable to the workforce of the acquired business. The intangible asset relates to customers’ relationship has a useful-life of 7.08 years. This fair value measurement is based on significant unobservable inputs in the market and thus represents a Level 3 measurement within the fair value hierarchy. The fair value of the contingent consideration is based on the projected revenue from the acquired customers. The weighted average discount rate was 24.4%. The contingent consideration is evaluated quarterly, or more frequently, if circumstances dictate. Changes in the fair value of contingent consideration are recorded in consolidated statements of income. Changes in unobservable inputs, mainly the probability of success and revenue projected, could result in changes to the contingent consideration liabilities. Refer to notes 2d and 2k.

The amount of the acquisition-related costs was approximately $116 thousand which was recognized as an expense in the general and administration expenses.

The following unaudited pro forma information presents the combined results of operations of the Company and NHIT as if the acquisition of NHIT had been completed on January 1, 2024.

The unaudited pro forma results include adjustments primarily related to amortization of the acquired intangible assets as referenced above, as of January 1,2024. The unaudited pro forma results do not reflect any cost-saving synergies from operating efficiencies, or the effect of the incremental costs incurred from integrating NHIT. Accordingly, these unaudited pro forma results are presented for informational purposes only and are not necessarily indicative of what the actual results of operations of the combined company would have been if the acquisition of NHIT had occurred at the beginning of 2024.

	For the Year Ended December 31, 2025			For the Year Ended December 31, 2024
	US$ in thousand
Revenue	$	16,197		$	15,880
Net loss	$	(76,140	)	$	(54,308	)

- Definition

The entire disclosure for business combination.

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+ Details

Loss Per Share (Tables)

12 Months Ended

Dec. 31, 2025

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,
	2025			2024			2023
Net loss attributable to Company’s owners	$	(75,018	)	$	(53,516	)	$	(60,776	)

The weighted average of the number of ordinary shares (in thousands)		64,790			58,673			56,368
Basic and diluted loss per share	$	(1.16	)	$	(0.91	)	$	(1.08	)

Goodwill & Intangible Assets, Net - Schedule of Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2023
Schedule of Goodwill and Intangible Assets [Line Items]
Beginning balance		$ 7,420
Ending balance	316
Radiology Services [Member]
Schedule of Goodwill and Intangible Assets [Line Items]
Beginning balance		7,055
Ending balance
AIAnd Software Solutions [Member]
Schedule of Goodwill and Intangible Assets [Line Items]
Beginning balance		365
Ending balance	316
Impairment of the Goodwill related to the acquisition of Nanox AI [Member]
Schedule of Goodwill and Intangible Assets [Line Items]
Impairment of the Goodwill related to the acquisition		(365)
Impairment of the Goodwill related to the acquisition of Nanox AI [Member] \| Radiology Services [Member]
Schedule of Goodwill and Intangible Assets [Line Items]
Impairment of the Goodwill related to the acquisition
Impairment of the Goodwill related to the acquisition of Nanox AI [Member] \| AIAnd Software Solutions [Member]
Schedule of Goodwill and Intangible Assets [Line Items]
Impairment of the Goodwill related to the acquisition		(365)
Impairment of the Goodwill related to the acquisition of USARAD [Member]
Schedule of Goodwill and Intangible Assets [Line Items]
Impairment of the Goodwill related to the acquisition		(7,055)
Impairment of the Goodwill related to the acquisition of USARAD [Member] \| Radiology Services [Member]
Schedule of Goodwill and Intangible Assets [Line Items]
Impairment of the Goodwill related to the acquisition		(7,055)
Impairment of the Goodwill related to the acquisition of USARAD [Member] \| AIAnd Software Solutions [Member]
Schedule of Goodwill and Intangible Assets [Line Items]
Impairment of the Goodwill related to the acquisition
Goodwill from acquisition of Nanox Health IT Inc [Member]
Schedule of Goodwill and Intangible Assets [Line Items]
Impairment of the Goodwill related to the acquisition	316
Goodwill from acquisition of Nanox Health IT Inc [Member] \| Radiology Services [Member]
Schedule of Goodwill and Intangible Assets [Line Items]
Impairment of the Goodwill related to the acquisition
Goodwill from acquisition of Nanox Health IT Inc [Member] \| AIAnd Software Solutions [Member]
Schedule of Goodwill and Intangible Assets [Line Items]
Impairment of the Goodwill related to the acquisition	$ 316

- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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+ Details

Property and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2025

Property and Equipment, Net [Abstract]

Schedule of Property and Equipment

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

	December 31,
	2025			2024
Office furniture and lab equipment		594			660
Computers and electronic equipment		1,902			1,685
Equipment and machinery		6,191			3,456
Nanox.ARC		6,495			3,838
Leasehold improvement		1,208			1,126
Vehicles		296			296
Land – See b below		6,314			6,314
Production line– See b below		12,299			33,659
		35,299			51,034
Less: accumulated depreciation		(5,622	)		(5,679	)
Total property and equipment, net		29,677			45,355

Consolidated Balance Sheets (Parentheticals) $ in Thousands	Dec. 31, 2025 USD ($) shares	Dec. 31, 2024 USD ($) shares
Statement of Financial Position [Abstract]
Accounts receivables net, credit losses \| $	$ 367	$ 112
Ordinary shares, shares authorized (in Shares)	100,000,000	100,000,000
Ordinary shares, shares issued (in Shares)	69,590,228	63,762,001
Ordinary shares, shares outstanding (in Shares)	69,590,228	63,762,001

Shareholders' Equity

12 Months Ended

Dec. 31, 2025

Shareholders’ Equity [Abstract]

SHAREHOLDERS’ EQUITY

NOTE 11 — 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, 2025				December 31, 2024
	Authorized		Issued and Outstanding		Authorized		Issued and Outstanding
Ordinary shares		100,000,000		69,590,228		100,000,000		63,762,001
Total		100,000,000		69,590,228		100,000,000		63,762,001

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.

On June 7, 2024, the Company entered into a Controlled Equity OfferingSM Sales Agreement (the “Sales Agreement”) with Cantor Fitzgerald & Co. and Mizuho Securities USA LLC (each individually, an “Agent” and collectively, the “Agents”) relating to the issuance and sale from time to time of the Company’s ordinary shares. In accordance with the terms of the Sales Agreement, the Company may offer and sell our ordinary shares having an aggregate offering price of up to $100 million from time to time through the Agents pursuant to the sales agreement. The Agents will be entitled to compensation at a commission rate of up to 2.5 % of the aggregate gross proceeds from each sale of ordinary shares. The Company issued 1,798,459 and 5,046,990 ordinary shares in gross consideration of $7.3 and $38.8 million and net consideration of $7.1 and $37.8 million for the years ended December 31, 2025, and 2024, respectively, under the Sales Agreement.

In May 2025, the Company issued 116,226 ordinary shares in connection with the asset acquisition of MDWEB LLC, originally completed in 2021.

The shares were issued following the achievement of certain milestones in 2023, at which time the corresponding earn-out contingent liability was reclassified to equity.

On November 23, 2025, the Company entered into a securities purchase agreement (the “Purchase Agreement”) with a single institutional investor (the “Purchaser”) for the purchase and sale of 3,826,530 of the Company’s ordinary shares, par value NIS 0.01 per share (the “ordinary shares”) at a purchase price of $3.92 per share, in a registered direct offering. Gross consideration of $15 million and net consideration of $14.1 million were received from the purchase agreement.

During 2025, 74,027 options to purchase ordinary shares were exercised to ordinary shares in consideration of $163.

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. On August 2024, the Board of Directors of the Company approved a further increase of option pool by 2,303,894 to 10,345,830 ordinary shares of NIS 0.01 par value of the Company that will be 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, 2025, there were 3,141,940 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, 2025, there is an unrecognized share-based compensation expense of $6,028 thousand to be recognized over the average remaining vesting period of 1.75 years.

During 2025, the Company granted certain employees, officers and directors awards to purchase 316,970 of the Company’s ordinary shares for an average exercise price of $11.54. 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 87,720 RSUs that were granted to certain members of the Board of Directors of the Company on December 10, 2025. The Company recorded an expense of $106 thousand attributable to RSUs awards during the reporting period.

The following table summarizes share-based awards for the period ended December 31, 2025:

	Year ended December 31, 2025
				Weighted
	Number of			average
	share-based			exercise
	payment			Price (in
	awards			U.S. Dollar)
Outstanding at beginning of year		4,447,876			14.63
Changes during the year:
Granted		316,970			11.54
Exercised		(87,012	)		1.84
Forfeited		(254,659	)		19.07
Outstanding at end of year		4,423,175			14.41
Aggregate intrinsic value		3,301			-
Exercisable at end of year		3,633,213			14.71
Aggregate intrinsic value		3,301			-

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, 2025 and year ended at December 31, 2024 are as follows:

	Year ended December 31, 2025	Year ended December 31, 2024
Dividend yield	0	0
Expected volatility	73.09% - 82.16%	80.19% - 82.66%
Risk-free interest rate	3.83% - 4.43%	3.83% - 4.53%
Expected term (years)	6.25 - 10	6.25 - 10

The expected volatility is based on the combination of the historical volatility of the Company (with weigh of 50%) and comparable companies (with weigh of 50%) according to the available data. 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 following table summarizes information concerning outstanding and exercisable awards as of December 31, 2025:

December 31, 2025
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		140,632	*)		-		26,934		-
$	2.21		1,493,781			3.94		1,493,781		3.94
$	11.06		14,000			7.39		8,750		7.39
$	11.52		549,500			7.94		266,562		7.63
$	16.00		45,000			4.62		45,000		4.62
$	17.63		1,067,384			7.31		698,058		6.72
$	23.19		210,000			5.78		210,000		5.78
$	23.84		509,768			5.96		491,018		5.96
$	23.86		53,100			5.75		53,100		5.75
$	30.66		26,400			5.53		26,400		5.53
$	30.93		20,000			4.81		20,000		4.81
$	40.21		32,600			5.19		32,600		5.19
$	49.68		233,000			5.05		233,000		5.05
$	59.2		3,000			4.98		3,000		4.98
$	64.61		25,010			5.11		25,010		5.11

*)	Including 8,611 RSUs that were granted to the employees of Nanox AI at the completion of the merger and 132,021 RSUs that were issued in consideration for services.

Share-based compensation expenses

	Year Ended December 31,
	2025		2024		2023
Cost of revenue		125		227		56
Research and development		1,182		2,448		3,818
Sales and Marketing		355		717		484
General and administrative		2,528		3,869		2,480
		4,190		7,261		6,838

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-8A

Reference 2: 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 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478448/946-505-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480237/815-40-50-6

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
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-Paragraph 14
-Subparagraph (a)
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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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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+ Details

Leases - Schedule of Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Operating lease cost:
Fixed payments	$ 1,014	$ 1,118
Variable Lease Cost	13	13
Total operating lease cost	1,027	1,131
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows used in operating leases	1,099	1,196
Right-of-use assets obtained in exchange for lease obligations (non-cash):
Operating leases	131		$ 4,411
Operating leases:
Operating lease right-of-use assets	3,518	3,843
Current maturities of operating leases	950	745
Non-current operating leases	3,765	3,640
Total operating lease liabilities	$ 4,715	$ 4,385
Weighted average remaining lease term
Operating leases	7 years 4 months 2 days	8 years 1 month 28 days
Weighted average discount rate
Operating leases	12.77%	12.73%

Segments of Operations (Details)	12 Months Ended
Segments of Operations (Details)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Segments of Operations [Line Items]
Segment Reporting, CODM, Individual Title and Position or Group Name [Extensible Enumeration]	Chief Executive Officer
Description of segment	Chief Executive Officer
Reportable segments	3
Geographic Concentration Risk [Member] \| UNITED STATES \| Revenue Benchmark [Member]
Segments of Operations [Line Items]
Risk percentage	98.00%	98.00%	99.00%

- Definition

For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.

+ References + Details

Segments of Operations

12 Months Ended

Dec. 31, 2025

Segments of Operations [Abstract]

SEGMENTS OF OPERATIONS

NOTE 13 — SEGMENTS OF OPERATIONS:

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 (loss) and operating loss by the three identified reportable segments.

The CODM uses gross profit (loss) and operating loss for each segment predominantly in the annual budget and forecasting process. The CODM considers budget-to-actual variances on a quarterly basis for all measures when making decisions about the allocation of operating and capital resources to each segment.

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 and software 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 loss for each segment includes revenues from third parties, related cost of revenues and operating expenses directly attributable to the segment. The Company does not include intercompany transfers between segments for management reporting.

Nanox health IT Inc.’s operational results are included in the AI and software solutions segment.

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

The accounting policies of the various segments are the same as those described in Note 2, “Summary of Significant Accounting Policies.”

	Year ended December 31, 2025
	Nanox. ARC			Radiology Services			AI and software Solutions			Total
Revenues		478			11,585			958			13,021
Cost of revenues		8,104			9,020			8,685			25,809
Segment gross profit (loss)		(7,626	)		2,565			(7,727	)		(12,788	)
Research and development, net		14,552			134			4,550			19,236
Sales and Marketing		4,866			485			314			5,665
General and administrative		16,967			4,181			439			21,587
Other segment items (*)		18,951			-			7			18,958
Segment operating loss		(62,962	)		(2,235	)		(13,037	)		(78,234	)
Financial income											1,424
Loss before taxes on income											(76,810	)

Depreciation expense		1,075			10			104			1,189
Amortization expense		-			2,519			7,989			10,508
Change in contingent earnout liability		-			-			7			7
Impairment of long-lived assets		17,528			-			-			17,528
Stock based compensation		3,326			701			163			4,190

Total Assets		93,198			18,365			50,602			162,165
Expenditures for segment’s assets		4,186			15			6			4,207

(*)

Nanox.Arc – impairment of long-lived assets, other expense, net in connection with settlement with a shareholder (see Note 10), loss from disposal of property and equipment and rent income.

AI and software Solutions - change in contingent earnout liability.

	Year ended December 31, 2024
	Nanox. ARC			Radiology Services			AI and software Solutions			Total
Revenues		281			10,275			727			11,283
Cost of revenues		4,926			8,664			8,302			21,892
Segment gross profit (loss)		(4,645	)		1,611			(7,575	)		(10,609	)
Research and development, net		16,223			103			3,856			20,182
Sales and Marketing		2,808			432			170			3,410
General and administrative		17,825			4,139			491			22,455
Other segment items (*)		90			-			-			90
Segment operating loss		(41,591	)		(3,063	)		(12,092	)		(56,746	)
Financial income											2,870
Realized income from sale of marketable securities											2
Loss before taxes on income											(53,874	)

Depreciation expense		998			8			115			1,121
Amortization expense		-			2,628			7,984			10,612
Stock based compensation		5,546			1,123			592			7,261

Total Assets		132,914			19,819			57,269			210,002
Expenditures for segment’s assets		2,767			-			-			2,767

(*)	Nanox.Arc – loss from disposal of property and equipment and rent income.

	Year ended December 31, 2023
	Nanox.			Radiology			AI and software
	ARC			Services			Solutions			Total
Revenues		116			9,462			327			9,905
Cost of revenues		124			8,040			8,333			16,497
Segment gross profit (loss)		(8	)		1,422			(8,006	)		(6,592	)
Research and development, net		20,121			63			5,865			26,049
Sales and Marketing		2,689			454			1,025			4,168
General and administrative		20,472			2,626			1,174			24,272
Other segment items (*)		(1,424	)		2,567			365			1,508
Segment operating loss		(41,866	)		(4,288	)		(16,435	)		(62,589	)
Financial income											1,652
Realized loss from sale of marketable securities											(178	)
Loss before taxes on income											(61,115	)

Depreciation expense		1,036			12			150			1,198
Amortization expense		-			2,628			7,984			10,612
Change in contingent earnout liability		-			(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

(*)	Other segment items for each reportable segment includes:

Nanox.Arc – Other income, net in connection with legal proceedings (see Note 10) and loss from disposal of property and equipment.

Radiology Services – goodwill impairment and change in contingent earnout liability.

AI and software Solutions – goodwill impairment.

For the years ended December 31, 2025, 2024 and 2023, the Company’s revenues in the United States constituted approximately 98%, 98%, and 99% of the Company’s total revenue, respectively. For the years ended December 31, 2025, 2024 and 2023, no individual customer exceeded 10% of the Company’s total revenue or total accounts receivables.

Long-lived assets by geography

	Year Ended December 31
	2025		2024		2023
Israel		13,138		8,439		7,360
South Korea		16,520		37,336		38,921
United States		3,537		3,423		635
		33,195		49,198		46,916

- 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 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-21

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+ Details

Leases

12 Months Ended

Dec. 31, 2025

Leases [Abstract]

LEASES

NOTE 7 — LEASES:

As of December 31, 2025, the Company has several operating building and car lease agreements:

Since the second half of 2023, the Company started leasing two office floors and parking spaces in Petah Tikva.

The Company leases approximately 3080 square meters (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 $59 thousand.

The Company leases vehicles to some of its employees. The lease agreement is effective through March 2028 and the monthly payment in 2025 was approximately $7 thousand.

Nanox Imaging Inc. leased its offices in the U.S. under operating lease agreement which expired in January 2025. The monthly rent payment for this agreement was approximately $6 thousand.

USARAD Holdings inc. leases its offices in the U.S. under operating lease agreement which expires in December 2027. The monthly rent payment for this agreement is approximately $12 thousand.

Nanox Impact inc. leases its offices in the U.S. under operating lease agreement which expires in August 2026. The monthly rent payment for this agreement is approximately $6 thousand.

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

	Year ended December 31,
	2025		2024
Operating lease cost:
Fixed payments		1,014		1,118

Variable Lease Cost		13		13
Total operating lease cost		1,027		1,131

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

	Year ended December 31,
	2025		2024
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows used in operating leases		1,099		1,196

Right-of-use assets obtained in exchange for lease obligations (non-cash):
Operating leases		131		-

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

	December 31,
	2025		2024
Operating leases:
Operating lease right-of-use assets		3,518		3,843

Current maturities of operating leases		950		745
Non-current operating leases		3,765		3,640
Total operating lease liabilities		4,715		4,385

	December 31,
	2025			2024
Weighted average remaining lease term
Operating leases		7.34			8.16

Weighted average discount rate
Operating leases		12.77	%		12.73	%

The table below presents maturities of operating lease liabilities:

	December 31,
	2025
2026		1,008
2027		995
2028		888
2029		916
2030		916
Thereafter		2,560
Total operating lease payments		7,283
Less: imputed interest		2,568
Present value of lease liabilities		4,715

Inventories - Schedule of Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Schedule of Inventories [Abstract]
Raw materials and parts	$ 1,341	$ 808
Finished goods	1,729	685
Total	$ 3,070	$ 1,493

Shareholders' Equity (Tables)

12 Months Ended

Dec. 31, 2025

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, 2025				December 31, 2024
	Authorized		Issued and Outstanding		Authorized		Issued and Outstanding
Ordinary shares		100,000,000		69,590,228		100,000,000		63,762,001
Total		100,000,000		69,590,228		100,000,000		63,762,001

Schedule of RSUs

The Company recorded an expense of $106 thousand attributable to RSUs awards during the reporting period.

	Year ended December 31, 2025
				Weighted
	Number of			average
	share-based			exercise
	payment			Price (in
	awards			U.S. Dollar)
Outstanding at beginning of year		4,447,876			14.63
Changes during the year:
Granted		316,970			11.54
Exercised		(87,012	)		1.84
Forfeited		(254,659	)		19.07
Outstanding at end of year		4,423,175			14.41
Aggregate intrinsic value		3,301			-
Exercisable at end of year		3,633,213			14.71
Aggregate intrinsic value		3,301			-

Schedule of Black-Scholes Option-Pricing Model

	Year ended December 31, 2025	Year ended December 31, 2024
Dividend yield	0	0
Expected volatility	73.09% - 82.16%	80.19% - 82.66%
Risk-free interest rate	3.83% - 4.43%	3.83% - 4.53%
Expected term (years)	6.25 - 10	6.25 - 10

Schedule of Information Concerning Outstanding and Exercisable Awards

The following table summarizes information concerning outstanding and exercisable awards as of December 31, 2025:

December 31, 2025
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		140,632	*)		-		26,934		-
$	2.21		1,493,781			3.94		1,493,781		3.94
$	11.06		14,000			7.39		8,750		7.39
$	11.52		549,500			7.94		266,562		7.63
$	16.00		45,000			4.62		45,000		4.62
$	17.63		1,067,384			7.31		698,058		6.72
$	23.19		210,000			5.78		210,000		5.78
$	23.84		509,768			5.96		491,018		5.96
$	23.86		53,100			5.75		53,100		5.75
$	30.66		26,400			5.53		26,400		5.53
$	30.93		20,000			4.81		20,000		4.81
$	40.21		32,600			5.19		32,600		5.19
$	49.68		233,000			5.05		233,000		5.05
$	59.2		3,000			4.98		3,000		4.98
$	64.61		25,010			5.11		25,010		5.11

*)	Including 8,611 RSUs that were granted to the employees of Nanox AI at the completion of the merger and 132,021 RSUs that were issued in consideration for services.

Schedule of Share-Based Compensation Expenses

Share-based compensation expenses

	Year Ended December 31,
	2025		2024		2023
Cost of revenue		125		227		56
Research and development		1,182		2,448		3,818
Sales and Marketing		355		717		484
General and administrative		2,528		3,869		2,480
		4,190		7,261		6,838

- 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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-Paragraph 1
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+ Details

Income Tax - Schedule of Valuation Allowance (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($)
Schedule of Valuation Allowance [Abstract]
Valuation allowance, December 31, 2024	$ 40,091
Increase	28,615
Valuation allowance, December 31, 2025	$ 68,706

Accounting Policies, by Policy (Policies)

12 Months Ended

Dec. 31, 2025

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

Short-term and long-term deposits

Short-term and long-term deposits

Deposits with original maturity dates of more than three months but less than one year are included in short-term deposits.

Deposits with maturity of more than one year are considered long-term.

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
Nanox ARC		7
Vehicles		7
Equipment and machinery		5-10
Production line facility		20

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

Intangible Assets, net

Goodwill

As of December 31, 2025, the only remaining goodwill relates to the acquisition of NHIT. The goodwill was assigned to the AI and software Solutions segment.

During 2023, the Company recognized a goodwill impairment of $7,420 thousand related to the acquisition of USARAD and Nanox AI (refer to Note 4).

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

Share-based compensation

Share-based compensation

Loss per share

Loss per share

The Company did not take into account any dilutive instruments, such as investor warrants and share-based payments, since their effect is anti-dilutive.

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, 2025
	Level 1		Level 2		Level 3		Total
Assets:
Money market funds (*)		-		257		-		257

Total assets		-		257		-		257
		-
Liabilities:
Short-term loan						3,116		3,116
Contingent short-term earnout liability (***)		-		-		304		304
Contingent long-term earnout liability (***)		-		-		173		173
Total liabilities		-		-		3,593		3,593

	Balance as of December 31, 2024
	Level 1		Level 2		Level 3		Total
Assets:
Money market funds (*)		-		4,321		-		4,321
Marketable securities (**)		-		18,402		-		18,402

Total assets		-		22,723		-		22,723

Liabilities:
Short-term loan		-		-		2,972		2,972

Total liabilities		-		-		2,972		2,972

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 following tables summarize the amortized cost, unrealized gains and losses, and fair value of available-for-sale marketable securities as of December 31, 2025 and 2024:

	December 31, 2024
	Fair value		Cost or amortized cost		Gross unrealized holding loss
Level 2 securities:

Corporate debt		15,516		15,517		(1	)
Treasury bills		1,985		1,985		-
Agency bonds		901		901		-
Total		18,402		18,403		(1	)

As of December 31, 2025 and 2024, the Company’s debt securities and certificates of deposit had the following maturity dates:

	December 31
	2025		2024
Due within one year		-		18,402

Total		-		18,402

(***)

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

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, 2025		December 31, 2024		December 31, 2023
Fair value at the beginning of the year		-		-		8,339
Initial recognition of earnout liabilities		470		-		-
Change in fair value of earn out liabilities obligation		7		-		(4,488	)
Issuance of ordinary shares due to achievement of milestones and settlement of contingent consideration (*)		-		-		(1,561	)
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		477		-		-

(*)

Concentration of Credit Risks

Concentration of Credit Risks

Leases

Leases

Segment reporting

Segment reporting

New Accounting pronouncements

New Accounting pronouncements

Accounting pronouncements adopted in the period

New Accounting pronouncements Accounting Pronouncements effective in future periods

Income Tax - Schedule of Taxes on Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Current tax expenses:
Domestic	$ 161
Foreign	23	19	38
Total	184	19	38
Deferred:
Domestic
Foreign	(1,976)	(377)	(377)
Total	(1,976)	(377)	(377)
Income tax benefit	$ (1,792)	$ (358)	$ (339)

- Definition

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

+ References

+ Details

Leases (Details) $ in Thousands	12 Months Ended
Leases (Details) $ in Thousands	Dec. 31, 2025 USD ($) m²
Leases [Line Items]
Lease term	5 years
Monthly payment agreements	$ 59
Lease expired date	August 2026
Lease Agreements [Member]
Leases [Line Items]
Squaremeters (in Square Meters) \| m²	3,080
Nanox Imaging Inc. [Member]
Leases [Line Items]
Lease expired date	January 2025
Rent payments	$ 6
USARAD Holdings Inc [Member]
Leases [Line Items]
Monthly payment agreements	$ 12
Lease expired date	December 2027
Vehicles [Member]
Leases [Line Items]
Monthly payment agreements	$ 7

Deferred Revenue (Tables)

12 Months Ended

Dec. 31, 2025

Deferred Revenue [Abstract]

Schedule of Changes in Deferred Revenue

The following table represents the changes in deferred revenue for the year ended December 31, 2025 and December 31, 2024:

	Deferred Revenue
Balance at January 1, 2024 (*)		543
Additions		165
Revenue recognized in the reported period		(568	)
Balance at December 31, 2024		140
Additions		236
Increase due to the business combination		281
Revenue recognized in the reported period		(106	)
Balance at December 31, 2025 (**)		551

Includes only short term deferred revenue in the Company’s consolidated balance sheets as of December 31, 2024 and January 1, 2024.

Includes $17 thousand under long term deferred revenue in the Company’s consolidated balance sheets as of December 31, 2025.

Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Income Statement [Abstract]
REVENUE	$ 13,021	$ 11,283	$ 9,905
COST OF REVENUE	25,809	21,892	16,497
GROSS LOSS	(12,788)	(10,609)	(6,592)
OPERATING EXPENSES:
Research and development, net	19,236	20,182	26,049
Sales and Marketing	5,665	3,410	4,168
General and administrative	21,587	22,455	24,272
Goodwill impairment			7,420
Change in contingent earnout liability	7		(4,488)
Impairment of long-lived assets	17,528
Other expenses (income)	1,423	90	(1,424)
TOTAL OPERATING EXPENSES	65,446	46,137	55,997
OPERATING LOSS	(78,234)	(56,746)	(62,589)
REALIZED INCOME (LOSS) FROM SALE OF MARKETABLE SECURITIES		2	(178)
FINANCIAL INCOME, net	1,424	2,870	1,652
OPERATING LOSS BEFORE INCOME TAXES	(76,810)	(53,874)	(61,115)
INCOME TAX BENEFIT	1,792	358	339
NET LOSS	$ (75,018)	$ (53,516)	$ (60,776)
BASIC LOSS PER SHARE (in Dollars per share)	$ (1.16)	$ (0.91)	$ (1.08)
DILUTED LOSS PER SHARE (in Dollars per share)	$ (1.16)	$ (0.91)	$ (1.08)
WEIGHTED AVERAGE NUMBER OF BASIC ORDINARY SHARES OUTSTANDING (IN THOUSANDS) (in Shares)	64,790	58,673	56,368
WEIGHTED AVERAGE NUMBER OF DILUTED ORDINARY SHARES OUTSTANDING (IN THOUSANDS) (in Shares)	64,790	58,673	56,368
NET LOSS	$ (75,018)	$ (53,516)	$ (60,776)
Reclassification of net losses (income) realized in income statement		(2)	178
Unrealized gain from marketable securities	1	306	1,491
Total other comprehensive income:	1	304	1,669
TOTAL COMPREHENSIVE LOSS	$ (75,017)	$ (53,212)	$ (59,107)

Goodwill & Intangible Assets, Net

12 Months Ended

Dec. 31, 2025

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, 2025, 2024 and 2023 (U.S. dollars in thousands):

Segment of Operation	Radiology Services			AI and software Solutions			Total
Balance as of January 1, 2023		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		-			-			-
Balance as of December 31, 2024		-			-			-
Goodwill from acquisition of Nanox Health IT Inc. (*)		-			316			316
Balance as of December 31, 2025		-			316			316

(*)

The goodwill balance related to the acquisition of Nanox Health IT Inc. is not deductible for tax purposes.

The company expect to finalize the valuation as soon as practicable, but not later than one year from the acquisition date.

Goodwill impairment assessments for the year 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.

Intangible assets

Identifiable intangible assets consisted of the following:

						Accumulated
	Useful	Gross carrying				amortization				Net carrying
	life	amount				December 31,				amount
	(Years)	2025		2024		2025		2024		2025		2024
Developed technology	10		27,316		27,316		11,389		8,655		15,927		18,661
Image big data	10		52,500		52,500		21,875		16,625		30,625		35,875
Market platform	4		2,591		2,591		2,591		2,052		-		539
Radiologist relationships	11.17		17,770		17,770		6,636		5,042		11,134		12,728
Trade name	12.17		2,095		2,095		717		545		1,378		1,550
Customer relationships	6.17-7.08		1,703		1,322		899		680		804		642
Total balance as of December 31, 2025			103,975		103,594		44,107		33,599		59,868		69,995

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

Amortization expenses were $10,508, $10,612 and $10,612 thousand for the years ended December 31, 2025, 2024, and 2023.

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,
2026			10,018
2027			10,018
2028			9,804
2029			9,804
2030			9,804
Thereafter			10,420
Total			59,868

Shareholders' Equity - Schedule of RSUs (Details) - Restricted Stock Units (RSUs) [Member] $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($) $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of share-based payment awards, Outstanding at beginning of year \| shares	4,447,876
Weighted average exercise price, Outstanding at beginning of year \| $ / shares	$ 14.63
Changes during the year:
Number of share-based payment awards, Granted \| shares	316,970
Weighted average exercise price, Granted \| $ / shares	$ 11.54
Exercised \| shares	(87,012)
Exercised \| $ / shares	$ 1.84
Number of share-based payment awards, Forfeited \| shares	(254,659)
Weighted average exercise price, Forfeited \| $ / shares	$ 19.07
Number of share-based payment awards, Outstanding at end of year \| shares	4,423,175
Weighted average exercise price, Outstanding at end of year \| $ / shares	$ 14.41
Number of share-based payment awards, Aggregate intrinsic value \| $	$ 3,301
Weighted average exercise price, Aggregate intrinsic value \| $
Number of share-based payment awards, Exercisable at end of year \| shares	3,633,213
Weighted average exercise price, Exercisable at end of year \| $ / shares	$ 14.71
Number of share-based payment awards, Aggregate intrinsic value \| $	$ 3,301

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

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Deferred Revenue [Abstract]

Balance at beginning

$ 140

$ 543

^[1]

Additions

236

165

Increase due to the business combination

281

Revenue recognized in the reported period

(106)

(568)

Balance at ending

$ 551

^[2]

$ 140

[1]	Includes only short term deferred revenue in the Company’s consolidated balance sheets as of December 31, 2024 and January 1, 2024.
[2]	Includes $17 thousand under long term deferred revenue in the Company’s consolidated balance sheets as of December 31, 2025.

Business Combination and Other Transaction - Schedule of Pro Forma (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Schedule of Pro Forma [Abstract]
Revenue	$ 16,197	$ 15,880
Net loss	$ (76,140)	$ (54,308)

General

12 Months Ended

Dec. 31, 2025

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. Starting 2024 Nanox Japan is inactive.

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.

On November 4, 2021, the Company completed the merger with Zebra Medical Vision Ltd (which subsequently changed its name to Nanox AI).

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

On November 19, 2025, the company completed the acquisition of 100% of the shares of Vaso Healthcare IT Corp (which subsequently changed its name to Nanox Health IT Inc.) (hereinafter “NHIT”).

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. On December 4, 2024, 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 for general use including human musculoskeletal system, pulmonary, intra-abdominal, and paranasal sinus indications, 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.

On February 25, 2025, the Company received its CE (Conformité Européenne) mark certification to market the multi-source Nanox.ARC system, including the Nanox.CLOUD, its accompanying cloud-based infrastructure in Europe.

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.

On June 7, 2024, the Company entered into a Controlled Equity OfferingSM Sales Agreement (the “Sales Agreement”) with Cantor Fitzgerald & Co. and Mizuho Securities USA LLC (each individually, an “Agent” and collectively, the “Agents”) relating to the issuance and sale from time to time of the Company’s ordinary shares. In accordance with the terms of the Sales Agreement, the Company may offer and sell its ordinary shares having an aggregate offering price of up to $100 million from time to time through the Agents pursuant to the sales agreement. The Agents will be entitled to compensation at a commission rate of up to 2.5 % of the aggregate gross proceeds from each sale of ordinary shares.

The Company issued 1,798,459 and 5,046,990 ordinary shares in gross consideration of $7.3 and $38.8 million and net consideration of $7.1 and $37.8 million for the years ended December 31, 2025, and 2024, respectively, under the Sales Agreement.

Since incorporation through December 31, 2025, the Company has an accumulated deficit of $448,767 and its activities have been funded mainly by the sale of its Common Stock and positive cash flow from the Teleradiology business segment. The Company expects to continue to incur significant costs related to its ongoing operations. Management expects that the Company’s cash and cash equivalents, and deposits as of December 31, 2025 are not sufficient to support the Company’s operations under its current operating plans for at least one year from the issuance date of these financial statements. These factors raise substantial doubt as to the Company’s ability to continue as a going concern.

Management is continuing in the process of fund raising in the private equity and capital markets as the Company will need to finance future activities However, there is no assurance that the Company will be able to obtain such funding. In addition, the Company is exploring the use of mitigating actions such as postponing expenses that are not based on firm commitments. These consolidated financial statements do not include any adjustments that may be necessary should the Company be unable to continue as a going concern.

Economic and geopolitical risks

U.S., Israel and global economies and markets are experiencing volatility and disruption following the escalation of geopolitical tensions. As a result of the military conflict between Russia and Ukraine, 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.

Additionally, the Company monitors changes in tariffs, including recently imposed tariffs by the U.S. government and the effects of retaliatory tariffs and countermeasures from affected countries.

Although the length and impact of the ongoing military conflicts and tariffs are highly unpredictable, they could lead to market disruptions, including significant volatility in commodity prices, credit and capital 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.

As of December 2025, 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.

The security situation in Israel

In October 2023, Israel was attacked by Hamas, a terrorist organization and entered a state of war. Since the commencement of these events, there have been additional active hostilities, including with Hezbollah in Lebanon, the Houthi movement which controls parts of Yemen, and with Iran. In October 2025, the Israeli-Hamas war concluded pursuant to a ceasefire that has mostly been upheld by the sides since that time.

On February 28, 2026, Israel and the United States initiated a preemptive attack on Iran to which Iran responded with ballistic missile and drone attacks. On April 8, 2026 a ceasefire between the parties was declared. To date, there was no material adverse impact on Company’s operations and financial conditions due to this war. The Company continues to monitor political and military developments closely and examine the consequences for its operations and assets

The Company’s headquarters, its R&D operations, and certain manufacturing and assembly facilities are located in Israel.

Currently, such activities in Israel remain largely unaffected. As of December 31, 2025, the impact of this war on the Company’s results of operations and financial condition was immaterial.

Loss Per Share - Schedule of Basic Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Schedule of Basic Loss Per Share [Abstract]
Net loss for the year	$ (75,018)	$ (53,516)	$ (60,776)
The weighted average of the number of ordinary shares (in thousands)	64,790	58,673	56,368
Basic loss per share	$ (1.16)	$ (0.91)	$ (1.08)
Diluted loss per share	$ (1.16)	$ (0.91)	$ (1.08)

- Definition

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

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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

+ Details

Business Combination and Other Transaction - Schedule of Allocation of the Purchase Price to Assets Acquired and Liabilities (Details) $ in Thousands	Dec. 31, 2025 USD ($)
Schedule of Allocation of the Purchase Price to Assets Acquired and Liabilities [Abstract]
Cash and cash equivalents
Accounts Receivables	315
Intangible assets	381
Other current assets	333
Total assets acquired	1,029
Accounts payables	315
Other labilities	79
Deferred revenue	281
Total liabilities assumed	675
Total assets acquired, and liabilities assumed, net	354
Goodwill	$ 316

Short-Term Loan (Details) - USD ($) $ in Millions	Dec. 31, 2025	Sep. 30, 2024	Sep. 30, 2021
Short-Term Loan [Abstract]
Loan agreement term			3 years
Loan amount (in Dollars)			$ 3.8
Additional term of long term debt	3 months	12 months
Loan bears annual interest rate	1.149%

- Definition

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

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+ Details

Segments of Operations (Tables)

12 Months Ended

Dec. 31, 2025

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.”

	Year ended December 31, 2025
	Nanox. ARC			Radiology Services			AI and software Solutions			Total
Revenues		478			11,585			958			13,021
Cost of revenues		8,104			9,020			8,685			25,809
Segment gross profit (loss)		(7,626	)		2,565			(7,727	)		(12,788	)
Research and development, net		14,552			134			4,550			19,236
Sales and Marketing		4,866			485			314			5,665
General and administrative		16,967			4,181			439			21,587
Other segment items (*)		18,951			-			7			18,958
Segment operating loss		(62,962	)		(2,235	)		(13,037	)		(78,234	)
Financial income											1,424
Loss before taxes on income											(76,810	)

Depreciation expense		1,075			10			104			1,189
Amortization expense		-			2,519			7,989			10,508
Change in contingent earnout liability		-			-			7			7
Impairment of long-lived assets		17,528			-			-			17,528
Stock based compensation		3,326			701			163			4,190

Total Assets		93,198			18,365			50,602			162,165
Expenditures for segment’s assets		4,186			15			6			4,207

(*)

Nanox.Arc – impairment of long-lived assets, other expense, net in connection with settlement with a shareholder (see Note 10), loss from disposal of property and equipment and rent income.

	Year ended December 31, 2024
	Nanox. ARC			Radiology Services			AI and software Solutions			Total
Revenues		281			10,275			727			11,283
Cost of revenues		4,926			8,664			8,302			21,892
Segment gross profit (loss)		(4,645	)		1,611			(7,575	)		(10,609	)
Research and development, net		16,223			103			3,856			20,182
Sales and Marketing		2,808			432			170			3,410
General and administrative		17,825			4,139			491			22,455
Other segment items (*)		90			-			-			90
Segment operating loss		(41,591	)		(3,063	)		(12,092	)		(56,746	)
Financial income											2,870
Realized income from sale of marketable securities											2
Loss before taxes on income											(53,874	)

Depreciation expense		998			8			115			1,121
Amortization expense		-			2,628			7,984			10,612
Stock based compensation		5,546			1,123			592			7,261

Total Assets		132,914			19,819			57,269			210,002
Expenditures for segment’s assets		2,767			-			-			2,767

(*)	Nanox.Arc – loss from disposal of property and equipment and rent income.

	Year ended December 31, 2023
	Nanox.			Radiology			AI and software
	ARC			Services			Solutions			Total
Revenues		116			9,462			327			9,905
Cost of revenues		124			8,040			8,333			16,497
Segment gross profit (loss)		(8	)		1,422			(8,006	)		(6,592	)
Research and development, net		20,121			63			5,865			26,049
Sales and Marketing		2,689			454			1,025			4,168
General and administrative		20,472			2,626			1,174			24,272
Other segment items (*)		(1,424	)		2,567			365			1,508
Segment operating loss		(41,866	)		(4,288	)		(16,435	)		(62,589	)
Financial income											1,652
Realized loss from sale of marketable securities											(178	)
Loss before taxes on income											(61,115	)

Depreciation expense		1,036			12			150			1,198
Amortization expense		-			2,628			7,984			10,612
Change in contingent earnout liability		-			(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

(*)	Other segment items for each reportable segment includes:

Schedule of Long-Lived Assets by Geography

Long-lived assets by geography

	Year Ended December 31
	2025		2024		2023
Israel		13,138		8,439		7,360
South Korea		16,520		37,336		38,921
United States		3,537		3,423		635
		33,195		49,198		46,916