CollPlant Biotechnologies (CLGN) 20-F4 Apr 242023 FY Annual report (foreign)Financial data

Company Profile

Document And Entity Information

Document And Entity Information	12 Months Ended
Document And Entity Information	Dec. 31, 2023 shares
Document Information Line Items
Entity Registrant Name	CollPlant Biotechnologies Ltd.
Trading Symbol	CLGN
Document Type	20-F
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	11,452,672
Amendment Flag	false
Entity Central Index Key	0001631487
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-38370
Entity Incorporation, State or Country Code	L3
Entity Address, Address Line One	4 Oppenheimer
Entity Address, Address Line Two	Weizmann Science Park
Entity Address, City or Town	Rehovot
Entity Address, Postal Zip Code	7670104
Entity Address, Country	IL
Title of 12(b) Security	Ordinary shares, par value NIS 1.50 per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Document Financial Statement Error Correction [Flag]	false
Document Accounting Standard	U.S. GAAP
Auditor Firm ID	1281
Auditor Name	Kost Forer Gabbay & Kasierer
Auditor Location	Tel-Aviv, Israel
Business Contact
Document Information Line Items
Entity Address, Address Line One	4 Oppenheimer
Entity Address, Address Line Two	Weizmann Science Park
Entity Address, City or Town	Rehovot
Entity Address, Postal Zip Code	7670104
Entity Address, Country	IL
Contact Personnel Name	Yehiel Tal
City Area Code	+972
Local Phone Number	73 232 5600
Contact Personnel Email Address	Yehiel@CollPlant.com

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 26,674	$ 29,653
Restricted deposit	241	23
Trade receivables, net		9
Other accounts receivable and prepaid expenses	393	543
Inventories	714	1,430
Total current assets	28,022	31,658
Non-current assets:
Restricted deposit	57	188
Operating lease right-of-use assets	3,070	2,711
Property and equipment, net	2,789	2,966
Intangible assets, net	188	245
Total non-current assets	6,104	6,110
Total assets	34,126	37,768
Current liabilities:
Trade payables	980	1,133
Operating lease liabilities	624	529
Accrued liabilities and other payables	1,647	1,443
Total current liabilities	3,251	3,105
Non-current liabilities:
Operating lease liabilities	2,535	2,382
Total non-current liabilities	2,535	2,382
Total liabilities	5,786	5,487
Commitments and contingencies
Shareholders’ Equity:
Ordinary shares, NIS 1.5 par value - authorized: 30,000,000 ordinary shares as of December 31, 2023 and , 2022; issued and outstanding: 11,452,672 and 11,186,481 ordinary shares as of December 31, 2023 and 2022, respectively	4,982	4,873
Additional paid in capital	121,068	118,099
Accumulated other comprehensive loss	(969)	(969)
Accumulated deficit	(96,741)	(89,722)
Total shareholders’ equity	28,340	32,281
Total liabilities and shareholders’ equity	$ 34,126	$ 37,768

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - ₪ / shares	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Ordinary shares par value (in New Shekels per share)	₪ 1.5	₪ 1.5
Ordinary shares, shares authorized	30,000,000	30,000,000
Ordinary shares, shares issued	11,452,672	11,186,481
Ordinary shares, shares outstanding	11,452,672	11,186,481

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenues	$ 10,959	$ 299	$ 15,641
Cost of revenues	1,991	400	2,005
Gross profit (loss)	8,968	(101)	13,636
Operating expenses:
Research and development	10,484	10,255	7,631
General, administrative and marketing	5,996	6,741	5,940
Total operating income (loss)	(7,512)	(17,097)	65
Financial income, net	493	172	172
Net income (loss)	$ (7,019)	$ (16,925)	$ 237
Basic net income (loss) per ordinary share (in Dollars per share)	$ (0.62)	$ (1.53)	$ 0.02
Diluted net income (loss) per ordinary share (in Dollars per share)	$ (0.62)	$ (1.53)	$ 0.02
Weighted average number of ordinary shares used in computation of basic net income (loss) per share (in Shares)	11,389,168	11,033,310	9,968,972
Weighted average number of ordinary shares used in computation of diluted net income (loss) per share (in Shares)	11,389,168	11,033,310	11,966,788

Consolidated Statements of Shar

Consolidated Statements of Shareholders’ Equity - USD ($) $ in Thousands	Ordinary shares	Additional paid-in capital	Accumulated other comprehensive income (loss)	Accumulated deficit	Total
Balance at Dec. 31, 2020	$ 2,933	$ 75,547	$ (969)	$ (73,034)	$ 4,477
Balance (in Shares) at Dec. 31, 2020	6,963,838
Issuance of ordinary shares and warrants, net of issuance costs	$ 1,035	31,758			32,793
Issuance of ordinary shares and warrants, net of issuance costs (in Shares)	2,250,000
Exercise of warrants	$ 665	5,053			5,718
Exercise of warrants (in Shares)	1,442,149
Exercise of options	$ 31	268			299
Exercise of options (in Shares)	66,037
Share-based compensation		1,597			1,597
Net income (loss)				237	237
Balance at Dec. 31, 2021	$ 4,664	114,223	(969)	(72,797)	45,121
Balance (in Shares) at Dec. 31, 2021	10,722,024
Exercise of warrants	$ 191	1,509			1,700
Exercise of warrants (in Shares)	425,000
Exercise of options	$ 18	156			174
Exercise of options (in Shares)	39,457
Share-based compensation		2,211			2,211
Net income (loss)				(16,925)	(16,925)
Balance at Dec. 31, 2022	$ 4,873	118,099	(969)	(89,722)	$ 32,281
Balance (in Shares) at Dec. 31, 2022	11,186,481				11,186,481
Exercise of warrants	$ 76	668			$ 744
Exercise of warrants (in Shares)	186,000
Exercise of options	$ 33	331			$ 364
Exercise of options (in Shares)	80,191				76,441
Share-based compensation		1,970			$ 1,970
Net income (loss)				(7,019)	(7,019)
Balance at Dec. 31, 2023	$ 4,982	$ 121,068	$ (969)	$ (96,741)	$ 28,340
Balance (in Shares) at Dec. 31, 2023	11,452,672				11,452,672

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders’ Equity (Parentheticals) $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($)
Statement of Stockholders' Equity [Abstract]
Ordinary shares and warrants	$ 3,205
Net of issuance costs	$ 51

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income (loss)	$ (7,019)	$ (16,925)	$ 237
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Loss on sale of property and equipment	18
Depreciation and amortization	1,102	1,076	773
Accrued interest	(28)	(87)	(151)
Share-based compensation to employees and consultants	1,937	2,174	1,597
Exchange differences on cash and cash equivalents	379	608	(143)
Remeasurement of Derivatives liability			(28)
Changes in assets and liabilities:
Decrease in trade receivables	9	261	560
Decrease (increase) in inventories	749	(312)	181
Decrease (increase) in other receivables and prepaid expenses	150	(119)	(185)
Decrease in operating lease right-of-use assets	527	461	400
Increase (decrease) in trade payables	(153)	99	236
Decrease in operating lease liabilities	(638)	(916)	(337)
Increase (decrease) in accrued liabilities and other payables	204	14	(464)
Decrease in deferred revenues		(32)	(175)
Net cash provided by (used in) operating activities	(2,763)	(13,698)	2,501
Cash flows from investing activities:
Capitalization of intangible assets		(42)	(161)
Purchase of property and equipment	(954)	(1,274)	(1,428)
Proceed from short term deposit		50,238
Investment in restricted deposits	(270)
Investment in deposits		(20,000)	(30,000)
Proceeds from sale of property and equipment	68		33
Net cash provided by (used in) investing activities	(1,156)	28,922	(31,556)
Cash flows from financing activities:
Proceeds from issuance of shares and warrants less issuance expenses			32,743
Exercise of options and warrants into shares	1,108	1,874	6,017
Net cash provided by financing activities	1,108	1,874	38,760
Effect of exchange rate changes on cash and cash equivalents and restricted deposits	(379)	(608)	143
Net increase (decrease) in cash and cash equivalents and restricted deposits	(3,190)	16,490	9,848
Cash and cash equivalents and restricted cash at the beginning of the year	29,864	13,374	3,526
Cash and cash equivalents and restricted deposits at the end of the year	26,674	29,864	13,374
Supplemental discloser of non-cash activities:
Right of use assets recognized with corresponding lease liabilities	886	219	557
Classification of issuance costs liability to equity			50
Capitalization of Share-based compensation to inventory	33	37
Supplemental discloser of cash activities:
Cash paid during the year for taxes	8	31
Reconciliation of cash, cash equivalents and restricted cash at the end of the year
Cash and cash equivalents	26,674	29,653	13,148
Restricted deposits short term		23	13
Restricted deposits long term		188	213
Total cash and cash equivalents and restricted deposits	$ 26,674	$ 29,864	$ 13,374

General

General	12 Months Ended
General	Dec. 31, 2023
General [Abstract]
GENERAL	NOTE 1 - GENERAL Company description a. CollPlant Biotechnologies Ltd. (the “Company” or “CollPlant”) is a regenerative and aesthetic medicine company focused on 3D bioprinting of tissues and organs and medical aesthetics. The Company’s products are based on its rhCollagen (recombinant human collagen) produced with CollPlant’s proprietary plant-based technology. These products address indications for the diverse fields of tissue repair, aesthetics, and organ manufacturing. The Company’s revenues include income from business collaborators and from sales of (i) bioink products for the development of 3D bioprinting of organs and tissues, (ii) rhCollagen for the medical aesthetics market, and (iii) rhCollagen-based products for tendinopathy and wound care. The Company operates mainly through its wholly-owned subsidiary CollPlant Ltd. In November 2021 CollPlant Ltd. established CollPlant Inc., a wholly owned subsidiary in the United States. As of December 31, 2023, CollPlant Inc. has not commenced operation. b. For the year ended December 31, 2023, the Company incurred net loss of $7,019 and has an accumulated deficit in the total amount of $96,741. The Company's negative cash flows from operating activities was $2,763. The Company's cash and cash equivalent as of December 31, 2023 totaled $26,674. The Company has sufficient funds to support its operation for more than 12 months following the approval of its consolidated financial statements for the fiscal year ended December 31, 2023. The Company expects to incur future net losses and the transition to profitability is dependent upon, among other things, the successful development and commercialization of the Company’s products and product candidates or of the dermal filler product developed by AbbVie, the establishment of contracts for the distribution of new product lines, any of which, or in combination, would contribute to the achievement of a level of revenue adequate to support the cost structure. Until the Company achieves profitability or generates positive cash flows, it will continue to need to raise additional cash. The Company intends to fund future operations through existing cash on hand, additional private and/or public offerings of debt or equity securities, additional milestone payments that may be received under the AbbVie Development Agreement, adjustment of operating expenses to meet available cash resources or a combination of the foregoing. Notwithstanding, there can be no assurance that the Company will be able to raise additional funds or achieve or sustain profitability or positive cash flows from operations.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
Significant Accounting Policies	Dec. 31, 2023
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES a. Basis of presentation of the financial statements The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“U.S GAAP”). b. Use of estimates The preparation of 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 financial statements and the reported amounts of revenues and expenses during the reporting period. The Company’s management believes that the estimates, judgment and assumptions used are reasonable based upon information available at the time they are made. Actual results may differ from those estimates. c. Financial statements in U.S. dollars: The functional currency is the currency that best reflects the economic environment in which the Company and its subsidiaries operates and conducts their transactions. Most of the Company's revenues and financing activity are incurred in U.S. dollar. Based on the Company's management assessment the functional currency of the Company is the U.S. dollar. Transactions and balances that are denominated in currencies other than the U.S. dollar are remeasured into U.S. dollars in accordance with principles set forth in ASC 830, Foreign Currency Matters (“ASC 830"). In accordance with ASC 830, monetary assets and liabilities denominated in foreign currencies are remeasured into U.S. dollars at the end of each reporting period using the exchange rates in effect at the balance sheet date. Non-monetary assets denominated in foreign currencies are measured using historical exchange rates. Gains and losses resulting from remeasurement are reflected in the statements of operation as financial income or expenses, as appropriate. d. Principles of consolidation The consolidated financial statements include the accounts of the Company and its subsidiaries. All inter-company transactions and balances have been eliminated in consolidation. e. Segments The Company identifies operating segments in accordance with ASC Topic 280, “Segment Reporting” as components of an entity for which discrete financial information is available and is regularly reviewed by the chief operating decision maker in making decisions regarding resource allocation and evaluating financial performance. The Company defines the term “chief operating decision maker” to be its chief executive officer. The Company determined it operates in one operating segment and reportable segment, as its chief operating decision maker reviews financial information presented only on a consolidated basis for purposes of allocating resources and evaluating financial performance. f. Cash and cash equivalents The Company considers as cash equivalents all short-term, highly liquid investments, which include short-term bank deposits with original maturities of three months or less from the date of purchase that are not restricted as to withdrawal or use and are readily convertible to known amounts of cash. g. Restricted deposits The Company’s restricted deposits long term and short term collaterals related to the Company’s lease contracts and credit card. h. Trade receivables, net Trade receivables are recorded net of credit losses allowance for any potential uncollectible amounts. The allowance for credit losses is based on the Company’s assessment of the collectability of accounts. The Company regularly assessed collectability based on a combination of factors, including an assessment of the current customer’s aging balance, the nature and size of the customer, the financial condition of the customer, and other factors that may affect its ability to collect from customers. i. Inventories Inventories are stated at the lower of cost or net realizable value. Inventory costing is based on the moving average cost method. In the case of purchased goods and work in process, costs include raw materials, direct labor, share based compensation and other direct costs and fixed production overheads (based on the normal operating capacity of the production facilities). The Company periodically evaluates the quantities on hand relative to historical, current and projected sales volume. Based on this evaluation, an impairment charge is recorded when required to write-down inventory to its net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less attributable selling expenses. j. Leases 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 and current and non-current operating lease 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. 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’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. The Company elected to not recognize a lease liability or ROU asset for leases with a term of twelve months or less. The Company also elected the practical expedient to not separate lease and non-lease components for its leases (see also Note 5). k. Property and equipment Property and equipment are stated at cost, net of accumulated depreciation. The Company’s property and equipment are depreciated by the straight-line method on the basis of their estimated useful life. The depreciation period is as follows: Years Laboratory and production equipment 5 Greenhouse equipment* 4 - 10 Computer equipment 3 Office furniture 17 Leasehold improvements ** Electronic equipment 7 Vehicles 7 * Greenhouse equipment - agricultural equipment used in the tobacco production greenhouse. ** Leasehold improvements are amortized by the straight-line method over the shorter of the lease term or useful economic life. l. Impairment of long-lived assets The Company’s long-lived assets are reviewed for impairment in accordance with ASC 360, “Property, Plant and Equipment” (“ASC 360”), whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset 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 the asset. If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. As of December 31, 2023, 2022 and 2021, the Company did not recognize an impairment loss for its long-lived assets. m. Intangible assets The Company capitalizes development costs incurred during the application development stage that are related to internal use technology. Under ASC 350-40, internal-use software capitalization begins when the preliminary project stage is complete and ceases at the point in which the project is substantially complete and is ready for its intended purpose. Cost capitalized to internal use software include sub-contractors services and employee salary expenses. n. Share-based compensation The Company accounts for employees’, directors’ and consultants’ share-based payment awards classified as equity awards using the grant-date fair value. The fair value of each share option award is estimated on the grant date using the Black-Scholes option-pricing model. The Black-Scholes option-pricing model requires the input of highly subjective assumptions, including the fair value of the underlying ordinary shares, the expected term of the share option, the expected volatility of the price of our ordinary shares, risk-free interest rates, and the expected dividend yield of ordinary shares. The assumptions used to determine the fair value of the option awards represent management’s best estimates. The Company elected to recognize compensation costs for awards conditioned only on continued service that have a graded vesting schedule using the accelerated method based on the multiple-option award approach. The Company elected to account for forfeitures as they occur. o. Research and development expenses Research and development expenses include costs directly attributable to the conduct of research and development programs, including the cost of salaries, share-based compensation expenses, payroll taxes and other employee benefits, lab expenses, consumable materials and equipment and consulting fees. All costs associated with research and developments are expensed as incurred. p. Revenue recognition Revenues are recognized in accordance with ASC 606; revenue from contracts with customers is recognized when control of the promised goods or services is transferred to the customers, in an amount that the Company expects in exchange for those goods or services. The Company recognizes revenue under the core principle that transfer of control to the Company’s customers should be depicted in an amount reflecting the consideration the Company expects to receive in revenue. In order to achieve that core principle, the Company applies the following five-step approach: (1) Identify the contract with a customer A contract is an agreement between two or more parties that creates enforceable rights and obligations. In evaluating the contract, the Company analyzes the customer’s intent and ability to pay the amount of promised consideration and considers the probability of collecting substantially all of the consideration. (2) Identify the performance obligations in the contract At a contract’s inception, the Company assesses the goods or services promised in a contract with a customer and identifies the performance obligations. Performance obligations are promised goods or services in a contract to transfer a distinct good or service to the customer. The Company evaluates whether options granted to a customer to acquire additional goods or services give rise to a performance obligation. If an agreement contains such option, the Company determines that the option is a separate performance obligation only if the option provides a material right to the customer that it would not receive without entering into that agreement. (3) Determine the transaction price The Company estimates the transaction price based on the amount of consideration the Company expects to be received for transferring the promised goods or services in the contract. The consideration may include both fixed consideration and variable consideration. At the inception of each arrangement that includes variable consideration, the Company evaluates the amount of the potential payments and the likelihood that the payments will be received. If it is probable that a significant revenue reversal would not occur, the variable consideration is included in the transaction price. (4) Allocate the transaction price to the performance obligations in the contract For contracts with more than one performance obligation the Company allocates the transaction price to each separate performance obligation, based on its relative standalone selling price. (5) Recognize revenue when a performance obligation is satisfied Revenue is recognized when or as performance obligations are satisfied by transferring control of a promised good or service to a customer. Control either transfers over time or at a point in time, which affects when revenue is recorded. Up-front payments and fees are recorded as deferred revenue upon receipt or when due until the Company performs its obligations under these arrangements. The Company has elected to apply the practical expedient for financing component for transactions in which the difference between the payment date and the revenue recognition timing is up to 12 months. 1. Revenues from sale of goods The goods are the Company’s rhCollagen and rhCollagen-based products, and include the bioink products for the development of 3D bioprinting of organs and tissues and the medical aesthetics and products for tendinopathy and wound care. The Company recognizes revenues from selling goods at a point in time when control over the product is transferred to customers. 2. Revenues from rendering services Revenue from rendering of services is recognized over time, during the period the customer simultaneously receives and consumes the benefits provided by the Company’s performance. Under the Company’s service contracts, the Company has a right to consideration from the customer in an amount that corresponds directly with the value to the customer of the Company’s performance completed to date and recognizes revenue in the amount to which the Company has a right to invoice. The Company charges its customers based on payment terms agreed upon in specific agreements. As of December 31, 2023 and 2022, the Company did not recognize revenue from rendering services. 3. Revenues from licensing agreement On February 5, 2021, the Company entered into development and global commercialization agreement (the “AbbVie Development Agreement"), with Allergan, an AbbVie company, pursuant to which the Company and AbbVie agreed to collaborate in the development and commercialization of dermal and soft tissue filler products for the medical aesthetics market, using the Company’s rhCollagen technology and AbbVie’s technology (see also Note 7). Pursuant to the AbbVie Development Agreement CollPlant grants AbbVie, its affiliates and third-party transferees a right to use any know-how related to CollPlant rhCollagen that is (a) necessary or useful to exploit an exclusive product and (b) controlled by CollPlant or its affiliates, solely to support the regulatory approval of such exclusive product. The Company determined that those rights described above are to the use of the IP of CollPlant, therefore represent a right under a license contract. The Company farther identified the license as a performance obligation. In addition, the Company has identified in the AbbVie Development Agreement (i) certain development activities, (ii) a right of first negotiation for Option Products, and (iii) an option for future supply agreement. However, neither of the abovementioned is distinct and/or provides a material right to the customer and therefore, do not give rise to a performance obligation. As such the Company has concluded that the contract includes only one performance obligation, and the transaction price was fully allocated to the license delivery performance obligation. The transaction price included an up-front paid amount of $14,000 as well as variable considerations contingent upon the Company or AbbVie achieving certain milestones and sales-based royalties (“Variable Consideration”). The potential milestones will be included in the transaction price when the Company concludes that achievement of the milestones is probable, and that recognition of revenue related to the milestones will not result in a significant reversal in amounts recognized in future periods, and as such have been excluded from the transaction price until such probability is achieved. Any consideration related to sales-based royalties will be recognized if and when the related sales occur. At contract inception, since it is not probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the milestone payments is resolved, and since the contract include termination provisions, the Company estimated the transaction price at $14,000 and recognized that amount as revenue once the license was delivered. In June 2023, the Company received notification from AbbVie about achievement of a milestone with respect to the clinical-phase dermal filler product. According to the AbbVie Development Agreement, the milestone achievement triggered a $10,000 payment from AbbVie to CollPlant. Such payment received in July 2023, and recognized as revenue in the year 2023. q. Income taxes 1) Deferred taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is recognized to the extent that it is more likely than not that the deferred taxes will not be realized in the foreseeable future. 2) Uncertainty in income taxes The Company follows a two-step approach in recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the available evidence indicates that it is more likely than not that the position will be sustained based on technical merits. If the more likely than not threshold is met, the second step is to measure the tax position as the largest amount that has more than a 50% likelihood of being realized upon ultimate settlement. When applicable, the Company accounts for interest and penalties related to unrecognized tax benefits as a component of income tax expense. As of December 31, 2023 and 2022, no liability for unrecognized tax benefits was recorded. r. Income (loss) per share Basic income (loss) per share is computed on the basis of the net income (loss), for the period divided by the weighted average number of ordinary shares and prepaid warrants outstanding during the period. Diluted income (loss) per share is based upon the weighted average number of ordinary shares and of potential ordinary shares outstanding when dilutive. Ordinary share equivalents include outstanding stock options and warrants, which are included under the treasury stock method when dilutive. The calculation of diluted income (loss) per share does not include options and warrants exercisable into 2,007,546 2,558,164 1,590,346 s. 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. 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. 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. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The carrying amount of the cash and cash equivalents, restricted deposits, trade receivable, trade payables, accrued expenses and other liabilities approximates their fair value. t. Warrants: During the twelve -month ended December 31, 2021, the Company issued warrants to acquire up to 250,000 ordinary shares. There were no issued warrants during the twelve months ended December 31, 2023 and 2022. The Company assessed the warrants pursuant to ASC 480 "Distinguishing Liabilities from Equity" and ASC 815 "Derivatives and Hedging" and determined that the warrants should be accounted for as equity and not as a derivative liability. Refer to Note 8A for additional information. u. Severance Pay All of the Company’s employees who are Israeli citizens have subscribed to Section 14 of Israel’s Severance Pay Law, 5723-1963 (the “Severance Pay Law”). Pursuant to Section 14 of the Severance Pay Law, employees covered by this section are entitled to monthly deposits at a rate of 8.33% of their monthly salary, made on their behalf by the Company. Payments made to employees in accordance with this section release the Company from any future severance liabilities with respect to such employees. Neither severance pay liability nor severance pay fund under Section 14 of the Severance Pay Law is recorded on the Company’s consolidated balance sheets. v. New accounting pronouncements not yet effective: In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires public entities to disclose information about their reportable segments’ significant expenses and other segment items on an interim and annual basis. Public entities with a single reportable segment are required to apply the disclosure requirements in ASU 2023-07, as well as all existing segment disclosures and reconciliation requirements in ASC 280 on an interim and annual basis. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is currently evaluating the impact of adopting ASU 2023-07. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires public entities, on an annual basis, to provide disclosure of specific categories in the rate reconciliation, as well as disclosure of income taxes paid disaggregated by jurisdiction. ASU 2023-09 is effective for fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is currently evaluating the impact of adopting ASU 2023-09.

Inventories, Net

Inventories, Net	12 Months Ended
Inventories, Net	Dec. 31, 2023
Inventories, Net [Abstract]
INVENTORIES, NET	NOTE 3 - INVENTORIES, NET a. Inventories on December 31, 2023 and 2022 consisted of the following: December 31, 2023 2022 Work in progress $ 173 $ 881 Finished goods 541 549 $ 714 $ 1,430 b. The Company recorded inventories write-downs of $866, $296 and $367 for the years ended December 31, 2023, 2022 and 2021, respectively, which were recorded as part of cost of revenues.

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
Property and Equipment, Net	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 4 - PROPERTY AND EQUIPMENT NET December 31 2023 2022 Cost: Laboratory equipment $ 1,979 $ 1,491 Production equipment 1,769 1,673 Greenhouse equipment 771 751 Computer and electronic equipment 306 231 Office furniture 266 300 Leasehold improvements 3,503 3,310 Vehicles 241 251 8,835 8,007 Less: Accumulated depreciation (6,046 ) (5,041 ) Property and Equipment, net $ 2,789 $ 2,966 Depreciation expenses totaled $1,045, $1,036 and $773 for the years ended December 31, 2023, 2022 and 2021, respectively. During the year ended December 31, 2023, 2022 and 2021, the Company disposed of property and equipment in the net amount of $86, $7 and $33, respectively.

Leases

Leases	12 Months Ended
Leases	Dec. 31, 2023
Operating Leases [Abstract]
LEASES	NOTE 5 - LEASES The Company’s leases includes the production sites, corporate headquarter, research lab center and car leases, which are all classified as operating leases. The car leases are generally for three years period and the payments are linked to the Israeli CPI. As collateral for part of the lease agreements, a restricted deposit was pledged in favor of the property owners. The balance of the restricted deposit as of December 31, 2023 amounted to $190, classified as current assets, and $57 classified as non-current asset. To secure the terms of the car lease agreements, the Company has made certain prepayments to the leasing company, representing approximately three months of lease payments. Operating leases cost for space and cars for the years ended December 31, 2023, 2022 and 2021 totaled $775, $645 and $646, respectively. The operating lease costs include variable lease payments of $52, $24 and $12 in 2023, 2022 and 2021, respectively. Supplemental cash flow information related to leases was as follows: Year ended December 31, 2023 2022 Operating cash flows from operating leases $ 809 $ 770 Supplemental balance sheet information related to leases was as follows: December 31, 2023 2022 Operating Leases Operating lease right-of-use assets $ 3,070 $ 2,711 Current lease liabilities $ 624 $ 529 Non-current lease liabilities 2,535 2,382 Total lease liabilities $ 3,159 $ 2,911 Weighted Average Remaining Lease Term Operating leases 5.14 years 5.7 years Weighted Average Discount Rate Operating leases 7.46 % 7.13 % As of December 31, 2023, the maturities of lease liabilities were as follows: Operating Year ending December 31, 2024 $ 824 2025 768 2026 664 2027 636 2028 627 Thereafter 303 Total undiscounted lease payments 3,822 Less – imputed interests (663 ) Present value of lease liabilities $ 3,159

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 6 - COMMITMENTS AND CONTINGENCIES Commitment to pay royalties to the government of Israel The Company received grants from the IIA for research and development funding until the year 2019, and therefore is subject to the provisions of the Israeli Law for the Encouragement of Research, Development and Technological Innovation in the Industry and the regulations and guidelines thereunder (the “Innovation Law”), the regulations promulgated thereunder, the IIA’s rules and guidelines and the terms of the approved program funded by the IIA. Under the Innovation Law royalties of 3% on the income deriving from products and from related know-how and services developed in whole or in part, directly or indirectly, under IIA programs are payable to the IIA. Such commitment is up to the amount of grants received (dollar linked), plus interest at annual rate based on LIBOR. In addition to paying any royalty due, the Company must abide by other restrictions associated with receiving such grants under the Innovation Law that continue to apply following repayment to the IIA. These restrictions may impair the Company’s ability to outsource manufacturing or otherwise transfer its know-how outside of Israel and may require it to obtain the approval of the IIA for certain actions and transactions and pay additional royalties and other amounts to the IIA. The Company did not apply for grants from the IIA since 2019. For the years ended December 31, 2023, 2022 and 2021, the Company recorded royalties expenses of $329, $9 and $468, respectively. The royalty expenses which are related to the funded project are recognized in the statements of operations as a component of cost of revenue. As of December 31, 2023, the maximum total royalty amount payable by the Company under IIA funding arrangement is approximately $6,987 (without interest).

Development , Exclusivity and O

Development , Exclusivity and Option Products Agreements	12 Months Ended
Development , Exclusivity and Option Products Agreements	Dec. 31, 2023
Development , Exclusivity and Option Products Agreements [Abstract]
DEVELOPMENT , EXCLUSIVITY AND OPTION PRODUCTS AGREEMENTS	NOTE 7 - DEVELOPMENT, EXCLUSIVITY AND OPTION PRODUCTS AGREEMENTS On February 5, 2021, CollPlant entered into development and global commercialization agreement (the "AbbVie Development Agreement") with Allergan, an AbbVie company, pursuant to which CollPlant and AbbVie agreed to collaborate in the development and commercialization of dermal and soft tissue filler products for the medical aesthetics market, using CollPlant rhCollagen technology and AbbVie’s technology. Pursuant to the AbbVie Development Agreement, CollPlant agreed to undertake projects for the development of an aseptic process for sterile rhCollagen that meets or exceeds certain specifications as set forth in the Development Agreement. Pursuant to the AbbVie Development Agreement, CollPlant granted to AbbVie and its affiliates, worldwide exclusive rights to use its rhCollagen in combination with AbbVie proprietary technologies, for the production and commercialization of dermal and soft tissue filler products, or the Exclusive Products. Further, pursuant to the AbbVie Development Agreement, CollPlant granted to AbbVie and its affiliates, a right of first negotiation to enter into a definitive agreement to obtain exclusive, worldwide rights to the use of CollPlant rhCollagen for the commercialization and sale of an injectable breast implant product and a right of first negotiation to enter into a definitive agreement to obtain exclusive, worldwide rights to the use of CollPlant's rhCollagen for the commercialization and sale of a photocurable dermal filler product, each an “Option Product” and together, the “Option Products”. Other than under the AbbVie Development Agreement, CollPlant agreed not to research, develop or commercialize its rhCollagen for use with any Exclusive Products during the term of the Development Agreement or grant any third party any rights to CollPlant's rhCollagen technology that would conflict with rights granted to AbbVie. The AbbVie Development Agreement provides that later on CollPlant and AbbVie will enter into a supply agreement whereby CollPlant will manufacture and supply AbbVie with rhCollagen, at a pre-agreed price, to be used solely for the development and manufacture of the Exclusive Products and Option Products. The AbbVie Development Agreement provides that with respect to the Exclusive Products CollPlant shall be entitled to receive up to $50,000 comprised of an upfront cash payment of $14,000, which was paid in February 2021, and up to $36,000 in proceeds upon the achievement of certain development, clinical trial, regulatory and commercial sale milestones. In June 2023, a milestone under the AbbVie Development Agreement was achieved. Such milestone achievement triggered a payment of $10,000 from AbbVie to CollPlant, which was received in July 2023. In addition, CollPlant shall be entitled to a fixed-fee royalty payment (subject to certain adjustments) for each product commercially sold during the applicable royalty term as well as a fee for the supply of rhCollagen to AbbVie. In addition, with respect to the Option Products, CollPlant shall be entitled to receive up to $53,000, as further described below, plus a fixed-fee royalty payment (subject to certain adjustments) for each product commercially sold during the applicable royalty term and a fee for the supply of rhCollagen to AbbVie. The $53,000 in proceeds includes a one-time non-refundable payment of $6,000 upon signing a definitive agreement with regards to the injectable breast implant product; a one-time non-refundable payment of $4,000 for signing a definitive agreement with regards to the photocurable dermal filler product; and up to an additional $43,000 payable upon the achievement of certain clinical trial, regulatory approval and commercial sale milestones. Unless earlier terminated, the AbbVie Development Agreement will continue in effect on a product-by-product and country-by-country basis until the later of (i) the expiration, invalidation or abandonment of the last CollPlant patent covering a product in a particular country, and (ii) 10 years from the first commercial sale of such product in such country. Following expiration (unless earlier terminated), the rights granted to AbbVie in the AbbVie Development Agreement will continue on a non-exclusive, fully paid-up, royalty-free, perpetual and irrevocable basis. The AbbVie Development Agreement may be terminated early by either party for material breach or bankruptcy. In addition, AbbVie may terminate the AbbVie Development Agreement at any time immediately upon written notice to CollPlant if AbbVie reasonably believes that it is not advisable for AbbVie to continue to develop or commercialize the Exclusive Products under the AbbVie Development Agreement as a result of a perceived serious safety issue regarding the use of any Exclusive Product or upon 60 days’ written notice, for any or no reason, with respect to its rights under the AbbVie Development Agreement on an Exclusive Product-by-Exclusive Product or country-by-country basis.

Share Capital

Share Capital	12 Months Ended
Share Capital	Dec. 31, 2023
Share Capital [Abstract]
SHARE CAPITAL	NOTE 8 - SHARE CAPITAL A. Ordinary shares 1) Rights of the Company’s ordinary shares Each ordinary share is entitled to one vote. The holder of the ordinary shares is also entitled to receive dividends whenever funds are legally available, when and if declared by the Board of Directors. Since its inception, the Company has not declared any dividends. On January 31, 2018 the Company’s ADSs commenced trading on the Nasdaq Capital Market, under the symbol CLGN. On May 25, 2021, The Company's ordinary shares were approved for trading on the Nasdaq Global Market, and began trading at the open of market on June 4, 2021. At such time, the Company's ADSs were mandatorily cancelled and exchanged for ordinary shares at a one-for-one ratio. 2) Changes in share capital: a) During January-April 2021, one of the Company’s shareholder exercised 992,149 warrants into 992,149 ADS in return of $3,969. In 2021, one of the U.S investors exercised 450,000 warrants into 450,000 ordinary shares in return of $1,800. In 2022, three U.S investors exercised 425,000 warrants into 425,000 ordinary shares in return of $1,700. In 2023, Mr. Sagy exercised 186,000 warrants into 186,000 ordinary shares in return of $744. b) On February 17, 2021, the Company completed a registered direct offering providing for the sale and issuance of an aggregate of 2,000,000 ADSs at a purchase price of $17.50 per ADS, for aggregate gross proceeds of $35,000. The total issuance costs accumulated to $3,200. On the same date, one of the Company’s investors transferred the Company an amount of $1,000 by way of an equity investment, and the Company issued to the investor 250,000 ADSs representing 250,000 ordinary shares and a warrant to purchase up to 250,000 ADSs representing 250,000 ordinary shares. The following table summarizes information about warrants outstanding and exercisable as of December 2023: Year ended December 31, 2023 Issuance date warrants outstanding Exercise warrants outstanding and exercisable Contractual term February 17, 2021 250,000 $ 4.00 250,000 February 17, 2024 B. Share-based compensation: 1) Option plan Under the Company’s Share Ownership and Option Plan (2010), or the 2010 Plan, employees, directors and consultants of the Company may be granted options, each exercisable into one ordinary share of the Company of NIS 1.50 par value. 2) Options grants a. Option granted to employees and directors In the years ended December 31, 2023, 2022 and 2021, the Company granted options as follows (amounts presented reflect the number of shares underlying options): Year ended December 31, 2023 Award Exercise Vesting Expiration Employees 158,000 $ 5.65-7.5 4 years 10 years Year ended December 31, 2022 Award Exercise Vesting Expiration Employees 529,000 $ 5.33-9.22 4 years 10 years Directors 217,000 $ 9.22 4 years 10 years Year ended December 31, 2021 Award Exercise Vesting Expiration Employees 96,500 $ 12.78-20.7 4 years 10 years Directors 23,000 $ 15.2 4 years 10 years The fair value of options granted on the date of grant was computed using the Black-Scholes model. The underlying data used for computing the fair value of the options are as follows: Year ended December 31, 2023 2022 2021 Value of one ordinary share $ 5.73-7.5 $ 5.03-9.22 $ 11.9-20.37 Dividend yield 0 % 0 % 0 % Expected volatility 70.27-74.1 % 67.95-72.27 % 65.36-66.49 % Risk-free interest rate 3.62-4.33 % 0.39-3.03 % 0.64-1.37 % Expected term 6.11 years 6.11 years 6.11 years The fair value of options granted during 2023, 2022 and 2021 was $747, 3,970 and $1,094 respectively. The total unrecognized compensation cost of options on December 31, 2023 is $1,342, which is expected to be recognized over a weighted average period of 1.64 year. Modification of share-based compensation On August 23, 2023, the Company’s board of directors approved the repricing of the exercise price of outstanding options to purchase 969,886 ordinary shares, previously granted to employees and directors, to a price of $6.39 per share, out of which the repricing of 583,979 options granted to the Company’s directors and the Chief Executive Officer, were subject to the approval of the general meeting of the shareholders, which approval was obtained on October 10, 2023. There was no change in the number of shares subject to each option, vesting or other terms of the options. The total incremental fair value of these options amounted to $579 and was determined based on the Black-Scholes pricing options model using the following assumptions: risk free interest rate of 4.33%-4.74%, expected volatility of 72.1% - 77%, expected term of 3.4-4.71 years and dividend yield of 0%. For the year ended December 31, 2023, the Company recorded expenses totaling $ associated with the repricing A summary of options data for the years ended December 31, 2023, 2022 and 2021, is as follows: Year ended December 31, 2023 2022 2021 Weighted-average grant date fair value of options granted, per option $ 4.73 $ 5.32 $ 9.16 Total intrinsic value of the options exercised $ 271 $ 221 $ 869 Total fair value of options vested $ 4,380 $ 2,802 $ 3,356 A summary of the activity in options granted to employees for the year ended December 31, 2023 is as follows: 2023 Number of Weighted weighted average remaining contractual term (in years) aggregate intrinsic value* Options outstanding at the beginning of the year 1,868,749 $ 6.02 6.81 $ 4,620 Granted 158,000 7.05 - - Exercised (76,441 ) 4.52 - - Expired (83,156 ) 9.79 - - Forfeited (121,272 ) 8.81 - - Options outstanding at the end of the year 1,745,880 $ 5.8 5.91 $ 1,165 Options exercisable at the end of the year 1,151,015 $ 5.49 4.6 $ 1,062 * After repricing- see Note 8(B)(2)(a). b. Option granted to non-employees A summary of the activity in options granted to for the year ended December 31, 2023 is as follows: 2023 Number of Weighted weighted average remaining contractual term (in years) aggregate intrinsic value Options outstanding at the beginning of the year 15,416 $ 16.04 1.79 $ 23 Exercised (3,750 ) 5.07 Options outstanding at the end of the year 11,666 $ 16.78 1.36 $ 2 Options exercisable at the end of the year 6,329 $ 10.00 1.34 $ 2 The following tables summarize information concerning outstanding and exercisable options as of December 31, 2023: December 31, 2023 Options outstanding Options exercisable Exercise prices * Number of Weighted Number of Weighted $ 24.81 6,666 1.38 1,329 1.38 6.07 5,000 1.33 5,000 1.33 10.08 2,625 0.17 2,625 0.17 5.07 149,500 2.08 149,500 2.08 4.02 352,464 1.29 352,464 1.29 9.22 3,905 0.11 3,905 0.11 5.33 111,000 8.92 27,750 8.92 7.5 103,000 9.25 - - 6.5 33,500 9.65 - - 5.65 20,000 9.2 - - $ 6.39 969,886 7.33 614,771 6.97 1,757,546 1,157,344 * In U.S. dollars per Ordinary Share. c. The following table illustrates the effect of share-based compensation on the statements of operations: Year ended December 31 2023 2022 2021 Cost of revenues $ - $ 22 $ 78 Research and development expenses 714 565 525 General, administrative and marketing expenses 1,223 1,587 1,017 $ 1,937 $ 2,174 $ 1,620

Income Tax

Income Tax	12 Months Ended
Income Tax	Dec. 31, 2023
Income Tax [Abstract]
INCOME TAX	NOTE 9 - INCOME TAX The Company and its Israeli subsidiary are taxed under Israel tax laws: A. Tax rates After the Company consummates its Net Operating Losses, the corporate tax rate applicable for the years 2021-2023, is 23%. B. Tax assessments The Company and its subsidiary have tax assessments that are considered to be final through tax year 2017. C. Losses for tax purposes carried forward to future years As of December 31, 2023, CollPlant Biotechnologies Ltd. and CollPlant Ltd had approximately $7,365, and $59,993, respectively, of net carried forward tax losses which are available to be offset against future taxable income in future with no limited period of use. D. Deferred income taxes 2023 2022 Deferred tax assets Net operating loss carry forward $ 15,492 $ 20,105 Research and development expenses 1,993 1,736 Offering costs - 230 Operating lease liabilities 726 670 Share-based compensation 1,035 349 Total gross deferred tax assets 19,246 23,090 Less – valuation allowance (18,540 ) (22,466 ) Deferred tax liabilities: Operating lease assets 706 624 Net deferred tax assets $ - $ - Realization of deferred tax assets is contingent upon sufficient future taxable income during the period that deductible temporary differences and carried forward losses are expected to be available to be offset against taxable income. As the achievement of required future taxable income is not likely, the Company recorded a full valuation allowance. E. Reconciliation of theoretical tax expenses to actual expenses The primary difference between the statutory tax rate of the Company and the effective rate results virtually from the changes in valuation allowance in respect of carried forward tax losses for tax purposes and research and development expenses due to the uncertainty of the realization of such tax benefits. F. Uncertain tax positions As of December 31, 2023 and 2022, the Company does not have a provision for uncertain tax positions. G. Roll forward of valuation allowance: Balance at December 31, 2022 $ 22,466 Change (3,926 ) Balance at December 31, 2023 $ 18,540

Supplementary Financial Stateme

Supplementary Financial Statement Information	12 Months Ended
Supplementary Financial Statement Information	Dec. 31, 2023
Supplementary Financial Statement Information [Abstract]
SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION	NOTE 10 - SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION: Balance sheets: December 31, 2023 2022 a. Accrued liabilities and other payables: Employees and institutions for employees $ 1,052 $ 944 Provisions for vacation 490 446 Royalties and Other 105 53 $ 1,647 $ 1,443 Statements of operations: b. Revenues 1) Disaggregated revenues Year ended December 31, 2023 2022 2021 Revenues from licensing agreement (see Note 2(p)) $ 10,000 $ - $ 14,000 Revenues from the sales of goods 959 299 1,595 Revenues from the rendering of services - - 46 Total revenues $ 10,959 $ 299 $ 15,641 2) Revenues by geographical area (based on the location of customers): Year ended December 31, 2023 2022 2021 United states $ 10,839 $ 16 $ 14,951 Canada 87 158 57 Europe and Other 28 104 633 Israel 5 21 - Total revenues $ 10,959 $ 299 $ 15,641 3) Major customers Set forth below is a breakdown of the Company’s revenue by major customers (major customer –revenues from these customers constitute at least 10% of total revenues in a certain year): Year ended December 31, 2023 2022 2021 Customer A $ 10,743 $ 9 $ 14,770 Customer B $ - $ 101 ) Customer C $ 79 $ 158 ) Customer D $ - $ - $ 169 *) Less than 10%. 4) The changes in deferred revenues relating to goods that were not yet delivered are as follows: 2023 2022 2021 Balance at beginning of year $ - $ (32 ) $ (207 ) Contract liability recognized during the period - - (32 ) Revenue recognized during the period - 32 207 Balance at end of year $ - $ - $ (32 ) Contract liability presented in current liabilities $ - $ - $ (32 ) Contract liability presented in non-current liabilities $ - $ - $ - c. Long-lived assets All of the Company’s operating Right-of-use lease assets and long-lived assets are located in Israel. d. Financial income (expenses), net Year ended December 31, 2023 2022 2021 Exchange rate differences $ (285 ) $ (115 ) $ (38 ) Bank and other fees (10 ) (10 ) (30 ) Remeasurement of financial instruments - - 28 Other financing expenses - (24 ) (7 ) Interest on bank deposits 788 321 219 Financial income, net $ 493 $ 172 $ 172

Subsequent Events

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 - SUBSEQUENT EVENTS a. On April 3, 2024, the board of directors (following the approval of the compensation committee with respect to the Company's directors and officers) approved to extend the expiry date of 337,464 options exercisable into 337,464 ordinary shares that were previously granted to some of the Company’s employees and directors, from an expiry date ranging between December 2024 and July 2025, by an additional three years, such that the expiry dates will range between December 2027 and July 2028. Out of the said options, 126,800 options exercisable into 126,800 ordinary shares are held by some of the Company's directors and its CEO (who also serves as a director on the board of directors), and as such, the extension of the expiry dates of these options is subject to the receipt of shareholders’ approval by the required majorities under applicable law. b. On April 3, 2024, the board of directors approved the adoption of an equity-based incentive plan (the “ 2024 Plan

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
Accounting Policies, by Policy (Policies)	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of presentation of the financial statements	a. Basis of presentation of the financial statements The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“U.S GAAP”).
Use of estimates	b. Use of estimates The preparation of 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 financial statements and the reported amounts of revenues and expenses during the reporting period. The Company’s management believes that the estimates, judgment and assumptions used are reasonable based upon information available at the time they are made. Actual results may differ from those estimates.
Financial statements in U.S. dollars	c. Financial statements in U.S. dollars: The functional currency is the currency that best reflects the economic environment in which the Company and its subsidiaries operates and conducts their transactions. Most of the Company's revenues and financing activity are incurred in U.S. dollar. Based on the Company's management assessment the functional currency of the Company is the U.S. dollar. Transactions and balances that are denominated in currencies other than the U.S. dollar are remeasured into U.S. dollars in accordance with principles set forth in ASC 830, Foreign Currency Matters (“ASC 830"). In accordance with ASC 830, monetary assets and liabilities denominated in foreign currencies are remeasured into U.S. dollars at the end of each reporting period using the exchange rates in effect at the balance sheet date. Non-monetary assets denominated in foreign currencies are measured using historical exchange rates. Gains and losses resulting from remeasurement are reflected in the statements of operation as financial income or expenses, as appropriate.
Principles of consolidation	d. Principles of consolidation The consolidated financial statements include the accounts of the Company and its subsidiaries. All inter-company transactions and balances have been eliminated in consolidation.
Segments	e. Segments The Company identifies operating segments in accordance with ASC Topic 280, “Segment Reporting” as components of an entity for which discrete financial information is available and is regularly reviewed by the chief operating decision maker in making decisions regarding resource allocation and evaluating financial performance. The Company defines the term “chief operating decision maker” to be its chief executive officer. The Company determined it operates in one operating segment and reportable segment, as its chief operating decision maker reviews financial information presented only on a consolidated basis for purposes of allocating resources and evaluating financial performance.
Cash and cash equivalents	f. Cash and cash equivalents The Company considers as cash equivalents all short-term, highly liquid investments, which include short-term bank deposits with original maturities of three months or less from the date of purchase that are not restricted as to withdrawal or use and are readily convertible to known amounts of cash.
Restricted deposits	g. Restricted deposits The Company’s restricted deposits long term and short term collaterals related to the Company’s lease contracts and credit card.
Trade receivables, net	h. Trade receivables, net Trade receivables are recorded net of credit losses allowance for any potential uncollectible amounts. The allowance for credit losses is based on the Company’s assessment of the collectability of accounts. The Company regularly assessed collectability based on a combination of factors, including an assessment of the current customer’s aging balance, the nature and size of the customer, the financial condition of the customer, and other factors that may affect its ability to collect from customers.
Inventories	i. Inventories Inventories are stated at the lower of cost or net realizable value. Inventory costing is based on the moving average cost method. In the case of purchased goods and work in process, costs include raw materials, direct labor, share based compensation and other direct costs and fixed production overheads (based on the normal operating capacity of the production facilities). The Company periodically evaluates the quantities on hand relative to historical, current and projected sales volume. Based on this evaluation, an impairment charge is recorded when required to write-down inventory to its net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less attributable selling expenses.
Leases	j. Leases 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 and current and non-current operating lease 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. 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’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. The Company elected to not recognize a lease liability or ROU asset for leases with a term of twelve months or less. The Company also elected the practical expedient to not separate lease and non-lease components for its leases (see also Note 5).
Property and equipment	k. Property and equipment Property and equipment are stated at cost, net of accumulated depreciation. The Company’s property and equipment are depreciated by the straight-line method on the basis of their estimated useful life. The depreciation period is as follows: Years Laboratory and production equipment 5 Greenhouse equipment* 4 - 10 Computer equipment 3 Office furniture 17 Leasehold improvements ** Electronic equipment 7 Vehicles 7 * Greenhouse equipment - agricultural equipment used in the tobacco production greenhouse. ** Leasehold improvements are amortized by the straight-line method over the shorter of the lease term or useful economic life.
Impairment of long-lived assets	l. Impairment of long-lived assets The Company’s long-lived assets are reviewed for impairment in accordance with ASC 360, “Property, Plant and Equipment” (“ASC 360”), whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset 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 the asset. If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. As of December 31, 2023, 2022 and 2021, the Company did not recognize an impairment loss for its long-lived assets.
Intangible assets	m. Intangible assets The Company capitalizes development costs incurred during the application development stage that are related to internal use technology. Under ASC 350-40, internal-use software capitalization begins when the preliminary project stage is complete and ceases at the point in which the project is substantially complete and is ready for its intended purpose. Cost capitalized to internal use software include sub-contractors services and employee salary expenses.
Share-based compensation	n. Share-based compensation The Company accounts for employees’, directors’ and consultants’ share-based payment awards classified as equity awards using the grant-date fair value. The fair value of each share option award is estimated on the grant date using the Black-Scholes option-pricing model. The Black-Scholes option-pricing model requires the input of highly subjective assumptions, including the fair value of the underlying ordinary shares, the expected term of the share option, the expected volatility of the price of our ordinary shares, risk-free interest rates, and the expected dividend yield of ordinary shares. The assumptions used to determine the fair value of the option awards represent management’s best estimates. The Company elected to recognize compensation costs for awards conditioned only on continued service that have a graded vesting schedule using the accelerated method based on the multiple-option award approach. The Company elected to account for forfeitures as they occur.
Research and development expenses	o. Research and development expenses Research and development expenses include costs directly attributable to the conduct of research and development programs, including the cost of salaries, share-based compensation expenses, payroll taxes and other employee benefits, lab expenses, consumable materials and equipment and consulting fees. All costs associated with research and developments are expensed as incurred.
Revenue recognition	p. Revenue recognition Revenues are recognized in accordance with ASC 606; revenue from contracts with customers is recognized when control of the promised goods or services is transferred to the customers, in an amount that the Company expects in exchange for those goods or services. The Company recognizes revenue under the core principle that transfer of control to the Company’s customers should be depicted in an amount reflecting the consideration the Company expects to receive in revenue. In order to achieve that core principle, the Company applies the following five-step approach: (1) Identify the contract with a customer A contract is an agreement between two or more parties that creates enforceable rights and obligations. In evaluating the contract, the Company analyzes the customer’s intent and ability to pay the amount of promised consideration and considers the probability of collecting substantially all of the consideration. (2) Identify the performance obligations in the contract At a contract’s inception, the Company assesses the goods or services promised in a contract with a customer and identifies the performance obligations. Performance obligations are promised goods or services in a contract to transfer a distinct good or service to the customer. The Company evaluates whether options granted to a customer to acquire additional goods or services give rise to a performance obligation. If an agreement contains such option, the Company determines that the option is a separate performance obligation only if the option provides a material right to the customer that it would not receive without entering into that agreement. (3) Determine the transaction price The Company estimates the transaction price based on the amount of consideration the Company expects to be received for transferring the promised goods or services in the contract. The consideration may include both fixed consideration and variable consideration. At the inception of each arrangement that includes variable consideration, the Company evaluates the amount of the potential payments and the likelihood that the payments will be received. If it is probable that a significant revenue reversal would not occur, the variable consideration is included in the transaction price. (4) Allocate the transaction price to the performance obligations in the contract For contracts with more than one performance obligation the Company allocates the transaction price to each separate performance obligation, based on its relative standalone selling price. (5) Recognize revenue when a performance obligation is satisfied Revenue is recognized when or as performance obligations are satisfied by transferring control of a promised good or service to a customer. Control either transfers over time or at a point in time, which affects when revenue is recorded. Up-front payments and fees are recorded as deferred revenue upon receipt or when due until the Company performs its obligations under these arrangements. The Company has elected to apply the practical expedient for financing component for transactions in which the difference between the payment date and the revenue recognition timing is up to 12 months. 1. Revenues from sale of goods The goods are the Company’s rhCollagen and rhCollagen-based products, and include the bioink products for the development of 3D bioprinting of organs and tissues and the medical aesthetics and products for tendinopathy and wound care. The Company recognizes revenues from selling goods at a point in time when control over the product is transferred to customers. 2. Revenues from rendering services Revenue from rendering of services is recognized over time, during the period the customer simultaneously receives and consumes the benefits provided by the Company’s performance. Under the Company’s service contracts, the Company has a right to consideration from the customer in an amount that corresponds directly with the value to the customer of the Company’s performance completed to date and recognizes revenue in the amount to which the Company has a right to invoice. The Company charges its customers based on payment terms agreed upon in specific agreements. As of December 31, 2023 and 2022, the Company did not recognize revenue from rendering services. 3. Revenues from licensing agreement On February 5, 2021, the Company entered into development and global commercialization agreement (the “AbbVie Development Agreement"), with Allergan, an AbbVie company, pursuant to which the Company and AbbVie agreed to collaborate in the development and commercialization of dermal and soft tissue filler products for the medical aesthetics market, using the Company’s rhCollagen technology and AbbVie’s technology (see also Note 7). Pursuant to the AbbVie Development Agreement CollPlant grants AbbVie, its affiliates and third-party transferees a right to use any know-how related to CollPlant rhCollagen that is (a) necessary or useful to exploit an exclusive product and (b) controlled by CollPlant or its affiliates, solely to support the regulatory approval of such exclusive product. The Company determined that those rights described above are to the use of the IP of CollPlant, therefore represent a right under a license contract. The Company farther identified the license as a performance obligation. In addition, the Company has identified in the AbbVie Development Agreement (i) certain development activities, (ii) a right of first negotiation for Option Products, and (iii) an option for future supply agreement. However, neither of the abovementioned is distinct and/or provides a material right to the customer and therefore, do not give rise to a performance obligation. As such the Company has concluded that the contract includes only one performance obligation, and the transaction price was fully allocated to the license delivery performance obligation. The transaction price included an up-front paid amount of $14,000 as well as variable considerations contingent upon the Company or AbbVie achieving certain milestones and sales-based royalties (“Variable Consideration”). The potential milestones will be included in the transaction price when the Company concludes that achievement of the milestones is probable, and that recognition of revenue related to the milestones will not result in a significant reversal in amounts recognized in future periods, and as such have been excluded from the transaction price until such probability is achieved. Any consideration related to sales-based royalties will be recognized if and when the related sales occur. At contract inception, since it is not probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the milestone payments is resolved, and since the contract include termination provisions, the Company estimated the transaction price at $14,000 and recognized that amount as revenue once the license was delivered. In June 2023, the Company received notification from AbbVie about achievement of a milestone with respect to the clinical-phase dermal filler product. According to the AbbVie Development Agreement, the milestone achievement triggered a $10,000 payment from AbbVie to CollPlant. Such payment received in July 2023, and recognized as revenue in the year 2023.
Income taxes	q. Income taxes 1) Deferred taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is recognized to the extent that it is more likely than not that the deferred taxes will not be realized in the foreseeable future. 2) Uncertainty in income taxes The Company follows a two-step approach in recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the available evidence indicates that it is more likely than not that the position will be sustained based on technical merits. If the more likely than not threshold is met, the second step is to measure the tax position as the largest amount that has more than a 50% likelihood of being realized upon ultimate settlement. When applicable, the Company accounts for interest and penalties related to unrecognized tax benefits as a component of income tax expense. As of December 31, 2023 and 2022, no liability for unrecognized tax benefits was recorded.
Income (loss) per share	r. Income (loss) per share Basic income (loss) per share is computed on the basis of the net income (loss), for the period divided by the weighted average number of ordinary shares and prepaid warrants outstanding during the period. Diluted income (loss) per share is based upon the weighted average number of ordinary shares and of potential ordinary shares outstanding when dilutive. Ordinary share equivalents include outstanding stock options and warrants, which are included under the treasury stock method when dilutive. The calculation of diluted income (loss) per share does not include options and warrants exercisable into 2,007,546 2,558,164 1,590,346
Fair value measurement	s. 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. 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. 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. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The carrying amount of the cash and cash equivalents, restricted deposits, trade receivable, trade payables, accrued expenses and other liabilities approximates their fair value.
Warrants	t. Warrants: During the twelve -month ended December 31, 2021, the Company issued warrants to acquire up to 250,000 ordinary shares. There were no issued warrants during the twelve months ended December 31, 2023 and 2022. The Company assessed the warrants pursuant to ASC 480 "Distinguishing Liabilities from Equity" and ASC 815 "Derivatives and Hedging" and determined that the warrants should be accounted for as equity and not as a derivative liability. Refer to Note 8A for additional information.
Severance Pay	u. Severance Pay All of the Company’s employees who are Israeli citizens have subscribed to Section 14 of Israel’s Severance Pay Law, 5723-1963 (the “Severance Pay Law”). Pursuant to Section 14 of the Severance Pay Law, employees covered by this section are entitled to monthly deposits at a rate of 8.33% of their monthly salary, made on their behalf by the Company. Payments made to employees in accordance with this section release the Company from any future severance liabilities with respect to such employees. Neither severance pay liability nor severance pay fund under Section 14 of the Severance Pay Law is recorded on the Company’s consolidated balance sheets.
New accounting pronouncements not yet effective	v. New accounting pronouncements not yet effective: In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires public entities to disclose information about their reportable segments’ significant expenses and other segment items on an interim and annual basis. Public entities with a single reportable segment are required to apply the disclosure requirements in ASU 2023-07, as well as all existing segment disclosures and reconciliation requirements in ASC 280 on an interim and annual basis. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is currently evaluating the impact of adopting ASU 2023-07. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires public entities, on an annual basis, to provide disclosure of specific categories in the rate reconciliation, as well as disclosure of income taxes paid disaggregated by jurisdiction. ASU 2023-09 is effective for fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is currently evaluating the impact of adopting ASU 2023-09.

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	12 Months Ended
Significant Accounting Policies (Tables)	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of Depreciation	The depreciation period is as follows: Years Laboratory and production equipment 5 Greenhouse equipment* 4 - 10 Computer equipment 3 Office furniture 17 Leasehold improvements ** Electronic equipment 7 Vehicles 7 * Greenhouse equipment - agricultural equipment used in the tobacco production greenhouse. ** Leasehold improvements are amortized by the straight-line method over the shorter of the lease term or useful economic life.

Inventories, Net (Tables)

Inventories, Net (Tables)	12 Months Ended
Inventories, Net (Tables)	Dec. 31, 2023
Inventories, Net [Abstract]
Schedule of Inventories	Inventories on December 31, 2023 and 2022 consisted of the following: December 31, 2023 2022 Work in progress $ 173 $ 881 Finished goods 541 549 $ 714 $ 1,430

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
Property and Equipment, Net (Tables)	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment, Net	December 31 2023 2022 Cost: Laboratory equipment $ 1,979 $ 1,491 Production equipment 1,769 1,673 Greenhouse equipment 771 751 Computer and electronic equipment 306 231 Office furniture 266 300 Leasehold improvements 3,503 3,310 Vehicles 241 251 8,835 8,007 Less: Accumulated depreciation (6,046 ) (5,041 ) Property and Equipment, net $ 2,789 $ 2,966

Leases (Tables)

Leases (Tables)	12 Months Ended
Leases (Tables)	Dec. 31, 2023
Operating Leases [Abstract]
Schedule of Supplemental Cash Flow	Supplemental cash flow information related to leases was as follows: Year ended December 31, 2023 2022 Operating cash flows from operating leases $ 809 $ 770
Schedule of Supplemental Balance Sheet	Supplemental balance sheet information related to leases was as follows: December 31, 2023 2022 Operating Leases Operating lease right-of-use assets $ 3,070 $ 2,711 Current lease liabilities $ 624 $ 529 Non-current lease liabilities 2,535 2,382 Total lease liabilities $ 3,159 $ 2,911 Weighted Average Remaining Lease Term Operating leases 5.14 years 5.7 years Weighted Average Discount Rate Operating leases 7.46 % 7.13 %
Schedule of Maturities of Lease Liabilities	As of December 31, 2023, the maturities of lease liabilities were as follows: Operating Year ending December 31, 2024 $ 824 2025 768 2026 664 2027 636 2028 627 Thereafter 303 Total undiscounted lease payments 3,822 Less – imputed interests (663 ) Present value of lease liabilities $ 3,159

Share Capital (Tables)

Share Capital (Tables)	12 Months Ended
Share Capital (Tables)	Dec. 31, 2023
Share Capital [Abstract]
Schedule of Changes in Number of Options Granted	In the years ended December 31, 2023, 2022 and 2021, the Company granted options as follows (amounts presented reflect the number of shares underlying options): Year ended December 31, 2023 Award Exercise Vesting Expiration Employees 158,000 $ 5.65-7.5 4 years 10 years Year ended December 31, 2022 Award Exercise Vesting Expiration Employees 529,000 $ 5.33-9.22 4 years 10 years Directors 217,000 $ 9.22 4 years 10 years Year ended December 31, 2021 Award Exercise Vesting Expiration Employees 96,500 $ 12.78-20.7 4 years 10 years Directors 23,000 $ 15.2 4 years 10 years
Schedule of Fair Value of Options Granted	The fair value of options granted on the date of grant was computed using the Black-Scholes model. The underlying data used for computing the fair value of the options are as follows: Year ended December 31, 2023 2022 2021 Value of one ordinary share $ 5.73-7.5 $ 5.03-9.22 $ 11.9-20.37 Dividend yield 0 % 0 % 0 % Expected volatility 70.27-74.1 % 67.95-72.27 % 65.36-66.49 % Risk-free interest rate 3.62-4.33 % 0.39-3.03 % 0.64-1.37 % Expected term 6.11 years 6.11 years 6.11 years
Schedule of Options Data	A summary of options data for the years ended December 31, 2023, 2022 and 2021, is as follows: Year ended December 31, 2023 2022 2021 Weighted-average grant date fair value of options granted, per option $ 4.73 $ 5.32 $ 9.16 Total intrinsic value of the options exercised $ 271 $ 221 $ 869 Total fair value of options vested $ 4,380 $ 2,802 $ 3,356
Schedule of Changes in Number of Options Granted	A summary of the activity in options granted to employees for the year ended December 31, 2023 is as follows: 2023 Number of Weighted weighted average remaining contractual term (in years) aggregate intrinsic value* Options outstanding at the beginning of the year 1,868,749 $ 6.02 6.81 $ 4,620 Granted 158,000 7.05 - - Exercised (76,441 ) 4.52 - - Expired (83,156 ) 9.79 - - Forfeited (121,272 ) 8.81 - - Options outstanding at the end of the year 1,745,880 $ 5.8 5.91 $ 1,165 Options exercisable at the end of the year 1,151,015 $ 5.49 4.6 $ 1,062 * After repricing- see Note 8(B)(2)(a). A summary of the activity in options granted to for the year ended December 31, 2023 is as follows: 2023 Number of Weighted weighted average remaining contractual term (in years) aggregate intrinsic value Options outstanding at the beginning of the year 15,416 $ 16.04 1.79 $ 23 Exercised (3,750 ) 5.07 Options outstanding at the end of the year 11,666 $ 16.78 1.36 $ 2 Options exercisable at the end of the year 6,329 $ 10.00 1.34 $ 2
Schedule of Outstanding and Exercisable Options	The following tables summarize information concerning outstanding and exercisable options as of December 31, 2023: December 31, 2023 Options outstanding Options exercisable Exercise prices * Number of Weighted Number of Weighted $ 24.81 6,666 1.38 1,329 1.38 6.07 5,000 1.33 5,000 1.33 10.08 2,625 0.17 2,625 0.17 5.07 149,500 2.08 149,500 2.08 4.02 352,464 1.29 352,464 1.29 9.22 3,905 0.11 3,905 0.11 5.33 111,000 8.92 27,750 8.92 7.5 103,000 9.25 - - 6.5 33,500 9.65 - - 5.65 20,000 9.2 - - $ 6.39 969,886 7.33 614,771 6.97 1,757,546 1,157,344 * In U.S. dollars per Ordinary Share.
Schedule of Share-Based Compensation	The following table illustrates the effect of share-based compensation on the statements of operations: Year ended December 31 2023 2022 2021 Cost of revenues $ - $ 22 $ 78 Research and development expenses 714 565 525 General, administrative and marketing expenses 1,223 1,587 1,017 $ 1,937 $ 2,174 $ 1,620

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
Income Tax (Tables)	Dec. 31, 2023
Income Tax [Abstract]
Schedule of Deferred Income Taxes	D. Deferred income taxes 2023 2022 Deferred tax assets Net operating loss carry forward $ 15,492 $ 20,105 Research and development expenses 1,993 1,736 Offering costs - 230 Operating lease liabilities 726 670 Share-based compensation 1,035 349 Total gross deferred tax assets 19,246 23,090 Less – valuation allowance (18,540 ) (22,466 ) Deferred tax liabilities: Operating lease assets 706 624 Net deferred tax assets $ - $ -
Schedule of Valuation Allowance	G. Roll forward of valuation allowance: Balance at December 31, 2022 $ 22,466 Change (3,926 ) Balance at December 31, 2023 $ 18,540

Supplementary Financial State_2

Supplementary Financial Statement Information (Tables)	12 Months Ended
Supplementary Financial Statement Information (Tables)	Dec. 31, 2023
Supplementary Financial Statement Information [Abstract]
Schedule of Accrued Liabilities and Other	Balance sheets: December 31, 2023 2022 a. Accrued liabilities and other payables: Employees and institutions for employees $ 1,052 $ 944 Provisions for vacation 490 446 Royalties and Other 105 53 $ 1,647 $ 1,443
Schedule of Disaggregated Revenues	1) Disaggregated revenues Year ended December 31, 2023 2022 2021 Revenues from licensing agreement (see Note 2(p)) $ 10,000 $ - $ 14,000 Revenues from the sales of goods 959 299 1,595 Revenues from the rendering of services - - 46 Total revenues $ 10,959 $ 299 $ 15,641
Schedule of Revenues by Geographical Area	2) Revenues by geographical area (based on the location of customers): Year ended December 31, 2023 2022 2021 United states $ 10,839 $ 16 $ 14,951 Canada 87 158 57 Europe and Other 28 104 633 Israel 5 21 - Total revenues $ 10,959 $ 299 $ 15,641
Schedule of Revenue by Major Customers	Set forth below is a breakdown of the Company’s revenue by major customers (major customer –revenues from these customers constitute at least 10% of total revenues in a certain year): Year ended December 31, 2023 2022 2021 Customer A $ 10,743 $ 9 $ 14,770 Customer B $ - $ 101 ) Customer C $ 79 $ 158 ) Customer D $ - $ - $ 169 *) Less than 10%.
Schedule of Changes in Deferred Revenues Relating to Goods Not Yet Delivered	4) The changes in deferred revenues relating to goods that were not yet delivered are as follows: 2023 2022 2021 Balance at beginning of year $ - $ (32 ) $ (207 ) Contract liability recognized during the period - - (32 ) Revenue recognized during the period - 32 207 Balance at end of year $ - $ - $ (32 ) Contract liability presented in current liabilities $ - $ - $ (32 ) Contract liability presented in non-current liabilities $ - $ - $ -
Schedule of Financial Income (Expenses) ,Net	d. Financial income (expenses), net Year ended December 31, 2023 2022 2021 Exchange rate differences $ (285 ) $ (115 ) $ (38 ) Bank and other fees (10 ) (10 ) (30 ) Remeasurement of financial instruments - - 28 Other financing expenses - (24 ) (7 ) Interest on bank deposits 788 321 219 Financial income, net $ 493 $ 172 $ 172

General (Details)

General (Details) - USD ($) $ in Thousands	12 Months Ended
General (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
General [Abstract]
Net loss	$ (7,019)	$ (16,925)	$ 237
Accumulated deficit	(96,741)	(89,722)
Cash flows from operating activities	(2,763)	$ (13,698)	$ 2,501
Cash and cash equivalent	$ 26,674

Significant Accounting Polici_3

Significant Accounting Policies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jun. 30, 2023
Significant Accounting Policies (Details) [Line Items]
Considerations contingent (in Dollars)	$ 14,000
Termination provisions (in Dollars)	$ 14,000
Milestone achievement triggered (in Dollars)				$ 10,000
Number of warrants to acquire ordinary shares			250,000
Share-Based Payment Arrangement [Member]
Significant Accounting Policies (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,007,546	2,558,164	1,590,346

Significant Accounting Polici_4

Significant Accounting Policies (Details) - Schedule of Depreciation	Dec. 31, 2023
Laboratory and production equipment [Member]
Significant Accounting Policies (Details) - Schedule of Depreciation [Line Items]
Useful life measured property and equipment	5 years
Greenhouse equipment [Member] \| Minimum [Member]
Significant Accounting Policies (Details) - Schedule of Depreciation [Line Items]
Useful life measured property and equipment	4 years	[1]
Greenhouse equipment [Member] \| Maximum [Member]
Significant Accounting Policies (Details) - Schedule of Depreciation [Line Items]
Useful life measured property and equipment	10 years	[1]
Computer equipment [Member]
Significant Accounting Policies (Details) - Schedule of Depreciation [Line Items]
Useful life measured property and equipment	3 years
Office furniture [Member]
Significant Accounting Policies (Details) - Schedule of Depreciation [Line Items]
Useful life measured property and equipment	17 years
Leasehold improvements [Member]
Significant Accounting Policies (Details) - Schedule of Depreciation [Line Items]
Useful life measured property and equipment		[2]
Electronic equipment [Member]
Significant Accounting Policies (Details) - Schedule of Depreciation [Line Items]
Useful life measured property and equipment	7 years
Vehicles [Member]
Significant Accounting Policies (Details) - Schedule of Depreciation [Line Items]
Useful life measured property and equipment	7 years

[1] Greenhouse equipment - agricultural equipment used in the tobacco production greenhouse. Leasehold improvements are amortized by the straight-line method over the shorter of the lease term or useful economic life.

Inventories, Net (Details)

Inventories, Net (Details) - USD ($) $ in Thousands	12 Months Ended
Inventories, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Inventories, Net [Line Items]
Write-down of inventory	$ 866	$ 296	$ 367

Inventories, Net (Details) - Sc

Inventories, Net (Details) - Schedule of Inventories - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Inventories, Net [Abstract]
Work in progress	$ 173	$ 881
Finished goods	541	549
Total inventory	$ 714	$ 1,430

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property and Equipment, Net (Details) [Line Items]
Depreciation expenses	$ 1,045	$ 1,036	$ 773
Property and equipment net	2,789	2,966
Property, Plant and Equipment [Member]
Property and Equipment, Net (Details) [Line Items]
Property and equipment net	$ 86	$ 7	$ 33

Property and Equipment, Net (_2

Property and Equipment, Net (Details) - Schedule of Property and Equipment, Net - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and Equipment, net	$ 8,835	$ 8,007
Accumulated depreciation	(6,046)	(5,041)
Property and Equipment, net	2,789	2,966
Laboratory equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, net	1,979	1,491
Production equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, net	1,769	1,673
Greenhouse equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, net	771	751
Computer and electronic equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, net	306	231
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, net	266	300
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, net	3,503	3,310
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, net	$ 241	$ 251

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	12 Months Ended
Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases [Line Items]
Restricted deposit, current	$ 241	$ 23
Restricted deposit, noncurrent	57	188
Operating lease cost	775	645	$ 646
Variable lease payments	52	$ 24	$ 12
Lease Agreements [Member]
Leases [Line Items]
Restricted deposit, current	190
Restricted deposit, noncurrent	$ 57

Leases (Details) - Schedule of

Leases (Details) - Schedule of Supplemental Cash Flow - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Supplemental Cash Flow [Abstract]
Operating cash flows from operating leases	$ 809	$ 770

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Supplemental Balance Sheet - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Operating Leases
Operating lease right-of-use assets	$ 3,070	$ 2,711
Current lease liabilities	624	529
Non-current lease liabilities	2,535	2,382
Total lease liabilities	$ 3,159	$ 2,911
Weighted Average Remaining Lease Term
Operating leases	5 years 1 month 20 days	5 years 8 months 12 days
Weighted Average Discount Rate
Operating leases	7.46%	7.13%

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of Maturities of Lease Liabilities - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Maturities Of Lease Liabilities Abstract
2024	$ 824
2025	768
2026	664
2027	636
2028	627
Thereafter	303
Total undiscounted lease payments	3,822
Less – imputed interests	(663)
Present value of lease liabilities	$ 3,159	$ 2,911

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Percentage of income from product and services	3%
Royalty expense	$ 329	$ 9	$ 468
Maximum total royalty amount	$ 6,987

Development , Exclusivity and_2

Development , Exclusivity and Option Products Agreements (Details)	12 Months Ended
	Dec. 31, 2023
Development , Exclusivity and Option Products Agreements [Abstract]
Description of agreement	The AbbVie Development Agreement provides that with respect to the Exclusive Products CollPlant shall be entitled to receive up to $50,000 comprised of an upfront cash payment of $14,000, which was paid in February 2021, and up to $36,000 in proceeds upon the achievement of certain development, clinical trial, regulatory and commercial sale milestones. In June 2023, a milestone under the AbbVie Development Agreement was achieved. Such milestone achievement triggered a payment of $10,000 from AbbVie to CollPlant, which was received in July 2023. In addition, CollPlant shall be entitled to a fixed-fee royalty payment (subject to certain adjustments) for each product commercially sold during the applicable royalty term as well as a fee for the supply of rhCollagen to AbbVie. In addition, with respect to the Option Products, CollPlant shall be entitled to receive up to $53,000, as further described below, plus a fixed-fee royalty payment (subject to certain adjustments) for each product commercially sold during the applicable royalty term and a fee for the supply of rhCollagen to AbbVie. The $53,000 in proceeds includes a one-time non-refundable payment of $6,000 upon signing a definitive agreement with regards to the injectable breast implant product; a one-time non-refundable payment of $4,000 for signing a definitive agreement with regards to the photocurable dermal filler product; and up to an additional $43,000 payable upon the achievement of certain clinical trial, regulatory approval and commercial sale milestones. Unless earlier terminated, the AbbVie Development Agreement will continue in effect on a product-by-product and country-by-country basis until the later of (i) the expiration, invalidation or abandonment of the last CollPlant patent covering a product in a particular country, and (ii) 10 years from the first commercial sale of such product in such country. Following expiration (unless earlier terminated), the rights granted to AbbVie in the AbbVie Development Agreement will continue on a non-exclusive, fully paid-up, royalty-free, perpetual and irrevocable basis. The AbbVie Development Agreement may be terminated early by either party for material breach or bankruptcy. In addition, AbbVie may terminate the AbbVie Development Agreement at any time immediately upon written notice to CollPlant if AbbVie reasonably believes that it is not advisable for AbbVie to continue to develop or commercialize the Exclusive Products under the AbbVie Development Agreement as a result of a perceived serious safety issue regarding the use of any Exclusive Product or upon 60 days’ written notice, for any or no reason, with respect to its rights under the AbbVie Development Agreement on an Exclusive Product-by-Exclusive Product or country-by-country basis.

Share Capital (Details)

Share Capital (Details) - USD ($)	4 Months Ended	12 Months Ended
Share Capital (Details) - USD ($)	Apr. 30, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Aug. 23, 2023	Feb. 17, 2021
Share Capital (Details) [Line Items]
Exercised warrants (in Shares)	992,149
Return amount	$ 3,969,000
Shares return value		$ 744,000	$ 1,700,000	$ 1,800,000
Issuance costs						$ 3,200,000
Description of Investors transferred		On the same date, one of the Company’s investors transferred the Company an amount of $1,000 by way of an equity investment, and the Company issued to the investor 250,000 ADSs representing 250,000 ordinary shares and a warrant to purchase up to 250,000 ADSs representing 250,000 ordinary shares.
Equity investment		$ 1,000
Investor shares (in Shares)		250,000
Fair value of options granted		$ 747,000	$ 3,970,000	$ 1,094,000
Employee Benefits and Share-Based Compensation		$ 1,342,000
Weighted average period		1 year 7 months 20 days
Shares issued (in Shares)					969,886
Price per share (in Dollars per share)					$ 6.39
Options granted					$ 583,979
Fair value		$ 579,000
Term dividend yield		6 years 1 month 9 days	6 years 1 month 9 days	6 years 1 month 9 days
Dividend yield percentage		0%
Expenses		$ 523
Common Stock [Member]
Share Capital (Details) [Line Items]
Exercised shares (in Shares)		186,000	425,000	450,000
Minimum [Member]
Share Capital (Details) [Line Items]
Percentage of interest		3.62%	0.39%	0.64%
Percentage of volatility		70.27%	67.95%	65.36%
Maximum [Member]
Share Capital (Details) [Line Items]
Percentage of interest		4.33%	3.03%	1.37%
Percentage of volatility		74.10%	72.27%	66.49%
Warrant [Member]
Share Capital (Details) [Line Items]
Exercised warrants (in Shares)	992,149
Exercised shares (in Shares)		186,000	425,000	450,000
Meitav Dash Purchase Agreement [Member]
Share Capital (Details) [Line Items]
Warants exercise, description		In 2021, one of the U.S investors exercised 450,000 warrants into 450,000 ordinary shares in return of $1,800. In 2022, three U.S investors exercised 425,000 warrants into 425,000 ordinary shares in return of $1,700. In 2023, Mr. Sagy exercised 186,000 warrants into 186,000 ordinary shares in return of $744. b)On February 17, 2021, the Company completed a registered direct offering providing for the sale and issuance of an aggregate of 2,000,000 ADSs at a purchase price of $17.50 per ADS, for aggregate gross proceeds of $35,000. The total issuance costs accumulated to $3,200.
Black Scholes Pricing Options [Member] \| Minimum [Member]
Share Capital (Details) [Line Items]
Percentage of interest		4.33%
Percentage of volatility		72.10%
Term dividend yield		3 years 4 months 24 days
Black Scholes Pricing Options [Member] \| Maximum [Member]
Share Capital (Details) [Line Items]
Percentage of interest		4.74%
Percentage of volatility		77%

Share Capital (Details) - Sched

Share Capital (Details) - Schedule of Shares Issued Granted Options - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Employees [Member]
Share Capital [Line Items]
Award amount (in Shares)	158,000	529,000	96,500
Vesting period	4 years	4 years	4 years
Expiration	10 years	10 years	10 years
Directors [Member]
Share Capital [Line Items]
Award amount (in Shares)		217,000	23,000
Exercise price range (in Dollars per share)		$ 9.22	$ 15.2
Vesting period		4 years	4 years
Expiration		10 years	10 years
Minimum [Member] \| Employees [Member]
Share Capital [Line Items]
Exercise price range (in Dollars per share)	$ 5.65	$ 5.33	$ 12.78
Maximum [Member] \| Employees [Member]
Share Capital [Line Items]
Exercise price range (in Dollars per share)	$ 7.5	$ 9.22	$ 20.7

Share Capital (Details) - Sch_2

Share Capital (Details) - Schedule of Fair Value of Options Granted - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Fair Value of Options Granted [Line Items]
Dividend yield (in Dollars per share)	$ 0	$ 0	$ 0
Expected term	6 years 1 month 9 days	6 years 1 month 9 days	6 years 1 month 9 days
Minimum [Member]
Schedule of Fair Value of Options Granted [Line Items]
Value of one ordinary share (in Dollars per share)	$ 5.73	$ 5.03	$ 11.9
Expected volatility	70.27%	67.95%	65.36%
Risk-free interest rate	3.62%	0.39%	0.64%
Maximum [Member]
Schedule of Fair Value of Options Granted [Line Items]
Value of one ordinary share (in Dollars per share)	$ 7.5	$ 9.22	$ 20.37
Expected volatility	74.10%	72.27%	66.49%
Risk-free interest rate	4.33%	3.03%	1.37%

Share Capital (Details) - Sch_3

Share Capital (Details) - Schedule of Options Data - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Options Data [Line Items]
Weighted-average grant date fair value of options granted, per option (in Dollars per share)	$ 4.73	$ 5.32	$ 9.16
Total intrinsic value of the options exercised	$ 271	$ 221	$ 869
Total fair value of options vested	$ 4,380	$ 2,802	$ 3,356

Share Capital (Details) - Sch_4

Share Capital (Details) - Schedule of Changes in Number of Options Granted $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Schedule of Changes in Number of Options Granted [Line Items]
Number of Options Outstanding, Options outstanding at the beginning of the year \| shares	1,868,749
Weighted average exercise price Options outstanding, Options outstanding at the beginning of the year \| $ / shares	$ 6.02	[1]
weighted average remaining contractual term (in years), Options outstanding at the beginning of the year	6 years 9 months 21 days
aggregate intrinsic value, Options outstanding at the beginning of the year \| $	$ 4,620	[1]
Number of options, Granted \| shares	158,000
Weighted average exercise price, Granted \| $ / shares	$ 7.05	[1]
weighted average remaining contractual term (in years), Granted
aggregate intrinsic value, Granted \| $		[1]
Number of options, Exercised \| shares	(76,441)
Weighted average exercise price, Exercised \| $ / shares	$ 4.52	[1]
weighted average remaining contractual term (in years), Exercised
aggregate intrinsic value, Exercised \| $		[1]
Number of options, Expired \| shares	(83,156)
Weighted average exercise price, Expired \| $ / shares	$ 9.79	[1]
weighted average remaining contractual term (in years), Expired
aggregate intrinsic value, Expired \| $		[1]
Number of options, Forfeited \| shares	(121,272)
Weighted average exercise price, Forfeited \| $ / shares	$ 8.81	[1]
weighted average remaining contractual term (in years), Forfeited
aggregate intrinsic value, Forfeited \| $		[1]
Number of options, Options outstanding at the end of the year \| shares	1,745,880
Weighted average exercise price, Options outstanding at the end of the year \| $ / shares	$ 5.8	[1]
weighted average remaining contractual term (in years), Options outstanding at the end of the year	5 years 10 months 28 days
aggregate intrinsic value, Options outstanding at the end of the year \| $	$ 1,165	[1]
Number of options, Options exercisable at the end of the year \| shares	1,151,015
Weighted average exercise price, Options exercisable at the end of the year \| $ / shares	$ 5.49	[1]
weighted average remaining contractual term (in years), Options exercisable at the end of the year	4 years 7 months 6 days
aggregate intrinsic value, Options exercisable at the end of the year \| $	$ 1,062	[1]
Non-Employees [Member]
Schedule of Changes in Number of Options Granted [Line Items]
Number of Options Outstanding, Options outstanding at the beginning of the year \| shares	15,416
Weighted average exercise price Options outstanding, Options outstanding at the beginning of the year \| $ / shares	$ 16.04
weighted average remaining contractual term (in years), Options outstanding at the beginning of the year	1 year 9 months 14 days
aggregate intrinsic value, Options outstanding at the beginning of the year \| $	$ 23
Number of options, Exercised \| shares	(3,750)
Weighted average exercise price, Exercised \| $ / shares	$ 5.07
Number of options, Options outstanding at the end of the year \| shares	11,666
Weighted average exercise price, Options outstanding at the end of the year \| $ / shares	$ 16.78
weighted average remaining contractual term (in years), Options outstanding at the end of the year	1 year 4 months 9 days
aggregate intrinsic value, Options outstanding at the end of the year \| $	$ 2
Number of options, Options exercisable at the end of the year \| shares	6,329
Weighted average exercise price, Options exercisable at the end of the year \| $ / shares	$ 10
weighted average remaining contractual term (in years), Options exercisable at the end of the year	1 year 4 months 2 days
aggregate intrinsic value, Options exercisable at the end of the year \| $	$ 2

[1]After repricing- see Note 8(B)(2)(a).

Share Capital (Details) - Sch_5

Share Capital (Details) - Schedule of Outstanding and Exercisable Options - $ / shares		12 Months Ended
		Dec. 31, 2023	Jan. 01, 2023
Schedule of Outstanding and Exercisable Options [Line Items]
Options outstanding Number of options outstanding			1,757,546
Options exercisable Number of options exercisable		1,157,344
Options exercisable Weighted average remaining contractual life		4 years 7 months 6 days
Exercise prices 24.81 [Member]
Schedule of Outstanding and Exercisable Options [Line Items]
Options outstanding Exercise prices (in Dollars per share)	[1]		$ 24.81
Options outstanding Number of options outstanding			6,666
Options outstanding Weighted average remaining contractual Life		1 year 4 months 17 days
Options exercisable Number of options exercisable		1,329
Options exercisable Weighted average remaining contractual life		1 year 4 months 17 days
Exercise prices 6.07 [Member]
Schedule of Outstanding and Exercisable Options [Line Items]
Options outstanding Exercise prices (in Dollars per share)	[1]		$ 6.07
Options outstanding Number of options outstanding			5,000
Options outstanding Weighted average remaining contractual Life		1 year 3 months 29 days
Options exercisable Number of options exercisable		5,000
Options exercisable Weighted average remaining contractual life		1 year 3 months 29 days
Exercise prices 10.08 [Member]
Schedule of Outstanding and Exercisable Options [Line Items]
Options outstanding Exercise prices (in Dollars per share)	[1]		$ 10.08
Options outstanding Number of options outstanding			2,625
Options outstanding Weighted average remaining contractual Life		2 months 1 day
Options exercisable Number of options exercisable		2,625
Options exercisable Weighted average remaining contractual life		2 months 1 day
Exercise prices 5.07 [Member]
Schedule of Outstanding and Exercisable Options [Line Items]
Options outstanding Exercise prices (in Dollars per share)	[1]		$ 5.07
Options outstanding Number of options outstanding			149,500
Options outstanding Weighted average remaining contractual Life		2 years 29 days
Options exercisable Number of options exercisable		149,500
Options exercisable Weighted average remaining contractual life		2 years 29 days
Exercise prices 4.02 [Member]
Schedule of Outstanding and Exercisable Options [Line Items]
Options outstanding Exercise prices (in Dollars per share)	[1]		$ 4.02
Options outstanding Number of options outstanding			352,464
Options outstanding Weighted average remaining contractual Life		1 year 3 months 14 days
Options exercisable Number of options exercisable		352,464
Options exercisable Weighted average remaining contractual life		1 year 3 months 14 days
Exercise prices 9.22 [Member]
Schedule of Outstanding and Exercisable Options [Line Items]
Options outstanding Exercise prices (in Dollars per share)	[1]		$ 9.22
Options outstanding Number of options outstanding			3,905
Options outstanding Weighted average remaining contractual Life		1 month 9 days
Options exercisable Number of options exercisable		3,905
Options exercisable Weighted average remaining contractual life		1 month 9 days
Exercise prices 5.33 [Member]
Schedule of Outstanding and Exercisable Options [Line Items]
Options outstanding Exercise prices (in Dollars per share)	[1]		$ 5.33
Options outstanding Number of options outstanding			111,000
Options outstanding Weighted average remaining contractual Life		8 years 11 months 1 day
Options exercisable Number of options exercisable		27,750
Options exercisable Weighted average remaining contractual life		8 years 11 months 1 day
Exercise prices 7.5 [Member]
Schedule of Outstanding and Exercisable Options [Line Items]
Options outstanding Exercise prices (in Dollars per share)	[1]		$ 7.5
Options outstanding Number of options outstanding			103,000
Options outstanding Weighted average remaining contractual Life		9 years 3 months
Options exercisable Number of options exercisable
Options exercisable Weighted average remaining contractual life
Exercise prices 6.5 [Member]
Schedule of Outstanding and Exercisable Options [Line Items]
Options outstanding Exercise prices (in Dollars per share)	[1]		$ 6.5
Options outstanding Number of options outstanding			33,500
Options outstanding Weighted average remaining contractual Life		9 years 7 months 24 days
Options exercisable Number of options exercisable
Options exercisable Weighted average remaining contractual life
Exercise prices 5.65 [Member]
Schedule of Outstanding and Exercisable Options [Line Items]
Options outstanding Exercise prices (in Dollars per share)	[1]		$ 5.65
Options outstanding Number of options outstanding			20,000
Options outstanding Weighted average remaining contractual Life		9 years 2 months 12 days
Options exercisable Number of options exercisable
Options exercisable Weighted average remaining contractual life
Exercise prices 6.39 [Member]
Schedule of Outstanding and Exercisable Options [Line Items]
Options outstanding Exercise prices (in Dollars per share)	[1]		$ 6.39
Options outstanding Number of options outstanding			969,886
Options outstanding Weighted average remaining contractual Life		7 years 3 months 29 days
Options exercisable Number of options exercisable		614,771
Options exercisable Weighted average remaining contractual life		6 years 11 months 19 days

[1] In U.S. dollars per Ordinary Share.

Share Capital (Details) - Sch_6

Share Capital (Details) - Schedule of Share-Based Compensation - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Share-Based Compensation [Line Items]
Share-based compensation	$ 1,937	$ 2,174	$ 1,620
Cost of revenues [Member]
Schedule of Share-Based Compensation [Line Items]
Share-based compensation		22	78
Research and development expenses [Member]
Schedule of Share-Based Compensation [Line Items]
Share-based compensation	714	565	525
General, administrative and marketing expenses [Member]
Schedule of Share-Based Compensation [Line Items]
Share-based compensation	$ 1,223	$ 1,587	$ 1,017

Income Tax (Details)

Income Tax (Details) $ in Thousands	12 Months Ended
Income Tax (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Income Tax [Line Items]
Corporate tax rates	23%
Future taxable income	$ 59,993
CollPlant Biotechnologies Ltd [Member]
Income Tax [Line Items]
Future taxable income	$ 7,365

Income Tax (Details) - Schedule

Income Tax (Details) - Schedule of Deferred Income Taxes - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets
Net operating loss carry forward	$ 15,492	$ 20,105
Research and development expenses	1,993	1,736
Offering costs		230
Operating lease liabilities	726	670
Share-based compensation	1,035	349
Total gross deferred tax assets	19,246	23,090
Less – valuation allowance	(18,540)	(22,466)
Deferred tax liabilities:
Operating lease assets	706	624
Net deferred tax assets

Income Tax (Details) - Schedu_2

Income Tax (Details) - Schedule of Valuation Allowance $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Schedule of Valuation Allowance [Abstract]
Beginning balance	$ 22,466
Change	(3,926)
Ending balance	$ 18,540

Supplementary Financial State_3

Supplementary Financial Statement Information (Details) - Schedule of Accrued Liabilities and Other - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
a. Accrued liabilities and other payables:
Employees and institutions for employees	$ 1,052	$ 944
Provisions for vacation	490	446
Royalties and Other	105	53
Accrued liabilities and other	$ 1,647	$ 1,443

Supplementary Financial State_4

Supplementary Financial Statement Information (Details) - Schedule of Disaggregated Revenues - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Disaggregated Revenues [Line Items]
Revenues	$ 10,959	$ 299	$ 15,641
Revenues from licensing agreement [Member]
Schedule of Disaggregated Revenues [Line Items]
Revenues	10,000		14,000
Revenues from the sales of goods [Member]
Schedule of Disaggregated Revenues [Line Items]
Revenues	959	299	1,595
Revenues from the rendering of services [Member]
Schedule of Disaggregated Revenues [Line Items]
Revenues			$ 46

Supplementary Financial State_5

Supplementary Financial Statement Information (Details) - Schedule of Revenues by Geographical Area - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Revenues by Geographical Area [Line Items]
Revenues	$ 10,959	$ 299	$ 15,641
United states [Member]
Schedule of Revenues by Geographical Area [Line Items]
Revenues	10,839	16	14,951
Canada [Member]
Schedule of Revenues by Geographical Area [Line Items]
Revenues	87	158	57
Europe and Other [Member]
Schedule of Revenues by Geographical Area [Line Items]
Revenues	28	104	633
Israel [Member]
Schedule of Revenues by Geographical Area [Line Items]
Revenues	$ 5	$ 21

Supplementary Financial State_6

Supplementary Financial Statement Information (Details) - Schedule of Revenue by Major Customers - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Customer A [Member]
Schedule of Revenue by Major Customers [Line Items]
Revenues	$ 10,743	$ 9	$ 14,770
Customer B [Member]
Schedule of Revenue by Major Customers [Line Items]
Revenues		101		[1]
Customer C [Member]
Schedule of Revenue by Major Customers [Line Items]
Revenues	79	158		[1]
Customer D [Member]
Schedule of Revenue by Major Customers [Line Items]
Revenues			$ 169

[1]Less than 10%.

Supplementary Financial State_7

Supplementary Financial Statement Information (Details) - Schedule of Changes in Deferred Revenues Relating to Goods Not Yet Delivered - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Changes in Deferred Revenues Relating to Goods Not Yet Delivered [Abstract]
Balance at beginning of year		$ (32)	$ (207)
Contract liability recognized during the period			(32)
Revenue recognized during the period		32	207
Balance at end of year			(32)
Contract liability presented in current liabilities			(32)
Contract liability presented in non-current liabilities

Supplementary Financial State_8

Supplementary Financial Statement Information (Details) - Schedule of Financial Income (Expenses) ,Net - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Financial Income (Expenses) ,Net [Abstract]
Exchange rate differences	$ (285)	$ (115)	$ (38)
Bank and other fees	(10)	(10)	(30)
Remeasurement of financial instruments			28
Other financing expenses		(24)	(7)
Interest on bank deposits	788	321	219
Financial income, net	$ 493	$ 172	$ 172

Subsequent Events (Details)

Subsequent Events (Details) - Forecast [Member]	Apr. 03, 2024 shares
Subsequent Events [Line Items]
Options exercisable	337,464
Shares converted	337,464
Additional optional shares	126,800
2024 plan term	10 years
CEO [Member]
Subsequent Events [Line Items]
Additional optional shares	126,800