Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2026

Significant Accounting Policies [Abstract]

Schedule of Fair Value Measurements on a Recurring Basis

The Company’s financial assets subject to fair value measurements on a recurring basis and the level of inputs used in such measurements were as follows:

		March 31, 2026
		Level 1				Level 2				Level 3				Fair Value
Assets*:
Marketable Securities (see note 3):
DNA			466				-				-				466
Entera			130				-				-				130
Pelthos			3,013				-				-				3,013
Nano			17,967				-				-				17,967
Nano’s Put options and written Call options, net			-				1,356				-				1,356
Investments at fair value (see note 4):
Ruby Capital			-				-				492				492
Royalty Purchase Agreement			-				-				2,225				2,225
Tranche A Note			-				-				25,214				25,214
Tranche B Note			-				-				9,724				9,724
Warrants Note B			-				-				254				254
Investment in Alpha Tau’s warrants (see note 8)			-				-				12,000				12,000
Profit Sharing Loan Agreement			-				-				1,933				1,933
Loan agreement measured in fair value (see note 7)			-				-				35,412				35,412
Investment in Alpha Tau’s shares (see note 8)			102,299				-				-				102,299
Loan to an Equity Method Investee (see note 6)			-				-				423				423
		$	123,875			$	1,356			$	87,677			$	212,908

*	As to financial instruments related to the transaction with Lifeward refer to note 9.

		December 31, 2025
		Level 1				Level 2				Level 3				Fair Value
Assets:
Marketable Securities (see note 3):
DNA			540				-				-				540
Entera			227				-				-				227
Pelthos			4,650				-				-				4,650
Nano			8,371				-				-				8,371
Investments at fair value (see note 4):
Royalty Purchase Agreement			-				-				2,209				2,209
Tranche A Note			-				-				23,063				23,063
Warrants Note B			-				-				850				850
Tranche B Note			-				-				11,473				11,473
Loan agreement measured in fair value (see note 7)			-				-				27,943				27,943
Investment in Alpha Tau’s warrants (see note 8)			-				-				6,242				6,242
Profit Sharing Loan Agreement			-				-				1,890				1,890
Investment in Alpha Tau’s shares (see note 8)			71,623				-				-				71,623
Loan to an equity method investee (see note 6)			-				-				553				553
Convertible note (see note 9)			-				-				4,636				4,636
		$	85,411			$	-			$	78,859			$	164,270

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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