0001493152-26-040162 | 6-K | XBRL Viewer

ACQUISITION OF QUANTUM TRANSPORTATION LTD

6 Months Ended

Jun. 30, 2026

Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]

ACQUISITION OF QUANTUM TRANSPORTATION LTD

NOTE 3 – ACQUISITION OF QUANTUM TRANSPORTATION LTD.

In January 2026, the Company completed the acquisition of a 51% ownership interest in Quantum Transportation, pursuant to a definitive Securities Exchange Agreement (“SEA”), dated November 30, 2025, with Quantum Transportation and certain shareholders of Quantum Transportation (the “Exchanging Shareholders”), thereby obtaining majority ownership and control of Quantum Transportation.

Quantum Transportation was incorporated in Israel on August 31, 2025 and is a technology company focused on quantum-computing-based error-correction algorithms. Quantum Transportation holds an exclusive sublicense for rail technologies under an innovative pending patent relating to quantum error correction owned by Ramot, the technology transfer company of Tel Aviv University.

In consideration for 51% of Quantum Transportation’s issued and outstanding share capital on a fully diluted, post-closing basis, the Company issued 99,424 ordinary shares, representing approximately 4.99% of the Company’s outstanding share capital as of the signing date of the SEA and prior to such issuance. Certain of the Exchanging Shareholders included Mr. Eli Yoresh and Mr. Ofer Naveh, the Company’s Chairman of the Board of Directors and Chief Financial Officer, respectively.

The fair value of the ordinary shares issued on the acquisition date (i.e., the closing date) was $1,073. Including transaction costs of $13, the total acquisition cost amounted to $1,086.

The Company evaluated the acquired set in accordance with ASC 805, Business Combinations, and concluded that it did not meet the definition of a business and accordingly, the transaction was accounted for as an asset acquisition.

The acquisition cost was allocated between the identifiable net assets acquired and the acquired in-process research and development (“IPR&D”) asset based on their relative fair values. The principal asset acquired consisted of the exclusive sublicense rights described above. The Company determined that the acquired IPR&D asset had no alternative future use as of the acquisition date. Accordingly, the portion of the acquisition cost allocated to the acquired IPR&D asset was recognized as research and development expense upon acquisition in accordance with ASC 730, Research and Development.

The allocation of the acquisition cost was as follows:

	U.S. dollars (in thousands)
Fair value of ordinary shares issued		1,073
Transaction costs		13
Total acquisition cost		1,086
Net identifiable assets acquired		(58	)
Acquired IPR&D asset recognized as research and development expense		1,028

During the six months ended June 30, 2026, the Company recognized research and development expense of $1,028 related to the acquired IPR&D asset. No goodwill was recognized in connection with the acquisition.

Beginning on the acquisition date, the assets, liabilities, results of operations and cash flows of Quantum Transportation have been included in the Company’s condensed consolidated financial statements. All intercompany balances and transactions have been eliminated upon consolidation. The remaining 49% equity interest in Quantum Transportation is presented as non-controlling interests in the Company’s condensed consolidated financial statements.

Rail Vision Ltd.

Notes to the Interim Condensed Consolidated Financial Statements (Unaudited)

(U.S. dollars in thousands, except share and per share data and exercise prices)

NOTE 3 – ACQUISITION OF QUANTUM TRANSPORTATION LTD. (Cont.)

In connection with the closing, the Company also entered into a convertible loan agreement (the “Loan Agreement”) pursuant to which it committed to provide Quantum Transportation with a loan facility of up to $700, bearing interest at 8% per annum and drawable from time to time in accordance with the terms of the Loan Agreement. During the six months ended June 30, 2026, the Company advanced $200 under the Loan Agreement. As of June 30, 2026, including accrued interest, the outstanding balance under the Loan Agreement amounted to $204.

Amounts advanced under the Loan Agreement and the related accrued interest are eliminated upon consolidation.

- Definition

The entire disclosure for business combination.

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+ Details

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES

Unaudited Interim Financial Statements

The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information. Accordingly, they do not include all the information and footnotes required by GAAP for complete financial statements. In management’s opinion, the unaudited interim financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments necessary for the fair presentation of the Company’s financial position as of June 30, 2026, and the Company’s results of operations and cash flows for the six months ended June 30, 2026, and 2025. For further information, reference is made to the financial statements and footnotes thereto included in the Company’s Annual Report on Form 20-F for the year ended December 31, 2025.

The results of operations for the six months ended June 30, 2026, are not necessarily indicative of the results that may be expected for the year ending December 31, 2026.

Use of estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates, judgments and assumptions that affect the amounts reported in the financial statements and accompanying notes. Management believes that the estimates, judgments and assumptions used are reasonable based upon information available at the time they are made. Actual results could differ from those estimates.

Principles of Consolidation

The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and all entities in which the Company has a controlling financial interest. Intercompany accounts and transactions have been eliminated in consolidation. Non-controlling interests represent the portion of the net assets and results of operations of consolidated subsidiaries attributable to equity holders other than the Company.

Rail Vision Ltd.

Notes to the Interim Condensed Consolidated Financial Statements (Unaudited)

(U.S. dollars in thousands, except share and per share data and exercise prices)

GENERAL (Details Narrative)	Feb. 04, 2026	Jan. 31, 2026
Restructuring Cost and Reserve [Line Items]
Reverse stock split ratio	1-for-30
Quantum Transportation Ltd [Member]
Restructuring Cost and Reserve [Line Items]
Ownership interest percentage		51.00%

- Definition

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

+ References + Details

SIGNIFICANT EVENTS IN THE REPORTING PERIOD

6 Months Ended

Jun. 30, 2026

Significant Events In Reporting Period

SIGNIFICANT EVENTS IN THE REPORTING PERIOD

NOTE 4 - SIGNIFICANT EVENTS IN THE REPORTING PERIOD

Regarding acquisition of majority stake in Quantum Transportation Ltd. see Note 3.

New Lease Agreement

In March 2026, the Company entered into a lease agreement for new office premises, including a research and development facility, located in Infinity Park, Ra’anana, Israel, comprising approximately 1,230 square meters (approximately 13,240 square feet).

The lease term is for an initial period of five years commencing on October 1, 2026, with an option to extend for an additional five-year period. The average monthly base rent is approximately NIS 97 thousands (approximately $30), subject to linkage to the Israeli Consumer Price Index. The agreement also includes customary management fees and related charges.

The Company expects to relocate its corporate headquarters to the new premises upon commencement of the lease term.

At-the-Market Offering

During the reporting period, the Company issued 125,403 ordinary shares under its At-the-Market (“ATM”) offering program, resulting in aggregate gross proceeds of approximately $1,124. As a result of certain issuances under the ATM program, the exercise price and the number of ordinary shares underlying certain outstanding warrants were adjusted in accordance with their terms (see Note 4F below).

Reverse Share Split

On February 4, 2026, the Company effected a one-for-thirty (1-for-30) reverse share split of its outstanding ordinary shares. See Note 1B for additional information.

The Lion’s Roar Operation

On February 28, 2026, the United States and Israel launched joint combat operations in Iran to which Iran and Hezbollah responded with ballistic missile and drone attacks on Israel as well as other countries and U.S. military bases in the region. Although the United States and Iran have announced ceasefire and de-escalation arrangements from time to time, including a memorandum of understanding entered into on June 17, 2026 that contemplates the termination of military operations on multiple fronts, hostilities have resumed and may continue or escalate. How long and how severe the current conflicts in Gaza, Northern Israel, Lebanon, Iran or the broader region last and become is unknown at this time and any continued clash among Israel, Hamas, Hezbollah, Iran or other countries or militant groups in the region may escalate in the future into a greater regional conflict. During the reporting period, the conflict resulted in temporary restrictions on civilian activity, including limitations on passenger flights, public gatherings and certain business operations.

Rail Vision Ltd.

Notes to the Interim Condensed Consolidated Financial Statements (Unaudited)

(U.S. dollars in thousands, except share and per share data and exercise prices)

NOTE 4 - SIGNIFICANT EVENTS IN THE REPORTING PERIOD (Cont.)

The Lion’s Roar Operation (Cont.)

As of the date of issuance of these condensed consolidated financial statements, the Company has not experienced a material adverse effect on its operations or financial condition as a result of these events. However, the regional security situation remains uncertain, and the duration, scope and potential escalation of the conflict, as well as its potential impact on the Company’s operations, customers, suppliers and overall business environment, remain difficult to predict. Accordingly, management continues to monitor developments and assess their potential effect on the Company’s business, financial condition and results of operations.

January 2024 Facility Warrant

In January 2024, the Company issued warrants to purchase ordinary shares “the January 2024 Facility Warrant” to a global investment firm in connection with the credit facility entered into at that time. The credit facility was terminated in March 2024 in accordance with its terms; however, the January 2024 Facility Warrant remains outstanding in accordance with its terms.

On May 5, 2026, an amendment to the January 2024 Facility Warrant became effective following the expiration of the required 61-day waiting period, increasing the beneficial ownership limitation applicable to the exercise of the warrant from 4.99% to 19.99% of the Company’s outstanding ordinary shares immediately after giving effect to such exercise.

During the six months ended June 30, 2026, adjustments were made to the exercise price and the number of ordinary shares issuable upon exercise of the January 2024 Facility Warrant pursuant to its anti-dilution provisions, resulting from issuances of ordinary shares under the Company’s ATM) offering program. As of June 30, 2026, and through the date of issuance of these condensed consolidated financial statements, the January 2024 Facility Warrant is exercisable for 98,282 ordinary shares at an exercise price of $5.0328 per share.

SIGNIFICANT EVENTS IN THE REPORTING PERIOD (Details Narrative) $ / shares in Units, ₪ in Thousands, $ in Thousands		1 Months Ended		6 Months Ended
	Feb. 04, 2026	Mar. 31, 2026 USD ($)	Mar. 31, 2026 ILS (₪)	Jun. 30, 2026 USD ($) $ / shares shares	Mar. 31, 2026 m²	Mar. 31, 2026 ft²
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares issued				125,403
Gross proceeds \| $				$ 1,124
Reverse stock split ratio	1-for-30
January 2024 Facility Warrant [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant exercisable for ordinary shares				98,282
Warrant exercise price per share \| $ / shares				$ 5.0328
New Lease Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Area of land					1,230	13,240
Lease term		5 years	5 years
Lease option to extend		option to extend for an additional five-year period	option to extend for an additional five-year period
Monthly rent for the company's office		$ 30	₪ 97

ACQUISITION OF QUANTUM TRANSPORTATION LTD (Details Narrative) - USD ($) $ in Thousands	1 Months Ended	6 Months Ended
	Jan. 31, 2026	Jun. 30, 2026
Quantum Transportation Ltd [Member]
Business Combination [Line Items]
Voting interest percentage	4.99%	49.00%
Loan Agreement [Member]
Business Combination [Line Items]
Accrued interest		$ 700
Bearing interest		8.00%
Advanced loan		$ 200
Accrued interest		204
Quantum Transportation Ltd [Member]
Business Combination [Line Items]
Ownership interest percentage	51.00%
Shares issued for acquisition	99,424
Fair value of acquisition	$ 1,073
Transaction costs	13
Acquisition cost	1,086
Recognized research and development expense	1,028	$ 1,028
Goodwill	$ 0
Quantum Transportation Ltd [Member] \| Securities Exchange Agreement [Member]
Business Combination [Line Items]
Ownership interest percentage	51.00%

Cover	6 Months Ended
Cover	Jun. 30, 2026
Cover [Abstract]
Document Type	6-K
Amendment Flag	false
Document Period End Date	Jun. 30, 2026
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2026
Current Fiscal Year End Date	--12-31
Entity File Number	001-41334
Entity Registrant Name	RAIL VISION LTD.
Entity Central Index Key	0001743905
Entity Address, Address Line One	15 Ha’Tidhar St
Entity Address, City or Town	Ra’anana
Entity Address, Country	IL
Entity Address, Postal Zip Code	4366517

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

Unaudited Interim Financial Statements

Unaudited Interim Financial Statements

The results of operations for the six months ended June 30, 2026, are not necessarily indicative of the results that may be expected for the year ending December 31, 2026.

Use of estimates

Use of estimates

Principles of Consolidation

Principles of Consolidation

- Definition

Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.

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+ Details

Interim Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Current assets:
Cash and cash equivalents	$ 15,314	$ 19,957
Restricted cash	267	272
Accounts receivable	482	215
Inventories	598	1,207
Other current assets	541	342
Total current assets	17,202	21,993
Non-current Assets:
Operating lease - right of use asset	79	254
Fixed assets, net	302	296
Total non current assets	381	550
Total assets	17,583	22,543
Current liabilities
Trade accounts payables	156	219
Current operating lease liability	68	248
Other accounts payable	1,568	1,742
Total current liabilities	1,792	2,209
Total liabilities	1,792	2,209
Shareholders’ equity
Additional paid in capital	130,816	128,104
Accumulated deficit	(115,025)	(107,770)
Total shareholders’ equity	15,791	20,334
Total liabilities and shareholders’ equity	$ 17,583	$ 22,543

Interim Condensed Consolidated Statements of Changes In Shareholders' Equity (Unaudited) - USD ($)
$ in Thousands

Common Stock [Member]

Additional Paid-in Capital [Member]

Retained Earnings [Member]

Parent [Member]

Noncontrolling Interest [Member]

Total

Balance at Dec. 31, 2024

$ 114,372

$ (96,670)

$ 17,702

Balance, shares at Dec. 31, 2024

^[1]

1,264,757

Issuance of ordinary shares under ATM program, net of issuance costs

^[2]

Issuance of ordinary shares in relation to the ATM, net of issuance costs, shares

^[1]

10,300

Vesting of restricted stock units (RSUs)

390

Vesting of restricted stock units (RSUs), shares

^[1]

35,600

Share-based payment

Net loss for the period

(5,679)

Issuance of shares as a result of exercise of warrants, net of issuance costs

^[3]

2,307

Issuance of shares as a result of exercise of warrants, net of issuance costs, shares

^[1]

198,333

Issuance of ordinary shares in relation to the SEPA

7,917

Issuance of ordinary shares in relation to the SEPA, shares

^[1]

269,810

Issuance of ordinary shares in relation to the ATM, net of issuance costs

Issuance of ordinary shares in relation to the ATM, net of issuance costs, shares

^[1]

10,300

Balance at Jun. 30, 2025

125,043

(102,349)

22,694

Balance, shares at Jun. 30, 2025

^[1]

1,778,800

Balance at Dec. 31, 2025

128,104

(107,770)

$ 20,334

20,334

Balance, shares at Dec. 31, 2025

^[4]

2,014,263

Acquisition of Quantum Transportation

1,073

1,128

Acquisition of Quantum Transportation, shares

^[4]

99,424

Issuance of ordinary shares under ATM program, net of issuance costs

^[4]

1,083

Issuance of ordinary shares in relation to the ATM, net of issuance costs, shares

^[4]

125,403

Vesting of restricted stock units (RSUs)

531

Vesting of restricted stock units (RSUs), shares

^[4]

42,239

Share-based payment

Net loss for the period

(7,255)

(55)

(7,310)

Balance at Jun. 30, 2026

$ 130,816

$ (115,025)

$ 15,791

Balance, shares at Jun. 30, 2026

^[4]

2,281,329

[1]	Retroactively adjusted to reflect a reverse share split of the Company’s ordinary shares effected on February 4, 2026 (see Note 1B).
[2]	Issuance costs in the amount of approximately $111.
[3]	Issuance costs in the amount of approximately $121
[4]	Issuance costs in the amount of approximately $41. (See Note 4C)

SCHEDULE OF ALLOCATION ACQUISITION COST (Details) - Quantum Transportation Ltd [Member] - USD ($) $ in Thousands	1 Months Ended	6 Months Ended
	Jan. 31, 2026	Jun. 30, 2026
Business Combination [Line Items]
Fair value of ordinary shares issued	$ 1,073
Transaction costs	13
Total acquisition cost	1,086
Net identifiable assets acquired	(58)
Acquired IPR&D asset recognized as research and development expense	$ 1,028	$ 1,028

- Definition

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

+ References

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+ Details

ACQUISITION OF QUANTUM TRANSPORTATION LTD (Tables)

6 Months Ended

Jun. 30, 2026

Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]

SCHEDULE OF ALLOCATION ACQUISITION COST

The allocation of the acquisition cost was as follows:

	U.S. dollars (in thousands)
Fair value of ordinary shares issued		1,073
Transaction costs		13
Total acquisition cost		1,086
Net identifiable assets acquired		(58	)
Acquired IPR&D asset recognized as research and development expense		1,028

- Definition

Tabular disclosure of business combination. Includes, but is not limited to, recognized asset and liability.

+ References + Details

SUBSEQUENT EVENTS

6 Months Ended

Jun. 30, 2026

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 5 - SUBSEQUENT EVENTS

Subsequent to June 30, 2026, the Company advanced an additional $100 to Quantum Transportation under the convertible loan agreement described in Note 3. Following such advance, the aggregate principal amount advanced by the Company under the loan agreement amounted to $300.

GENERAL

6 Months Ended

Jun. 30, 2026

Organization, Consolidation and Presentation of Financial Statements [Abstract]

GENERAL

NOTE 1 - GENERAL

Reporting Entity

Rail Vision Ltd. (the “Company”) was incorporated and registered in Israel on April 18, 2016. The Company is an early commercialization stage technology company focused on transforming railway safety through advanced AI-integrated sensing systems. The Company develop and commercialize proprietary, multi-spectral electro-optic platforms that provide extended-range situational awareness and real-time hazard detection. Using machine learning algorithms to identify and classify obstacles, the Company’s technology enhances safety, improves operational efficiency and supports continuity across deployments.

In January 2026, the Company acquired a 51% ownership interest in Quantum Transportation Ltd. (“Quantum Transportation”) and, as a result, obtained control of Quantum Transportation. Accordingly, the financial results of Quantum Transportation have been consolidated into the Company’s condensed consolidated financial statements from the acquisition date. Quantum Transportation is an Israeli technology company focused on quantum-computing-based error-correction algorithms and holds an exclusive sublicense for rail technologies under a pending patent relating to quantum error correction. For additional information regarding the acquisition of Quantum Transportation, see Note 3.

These interim condensed consolidated financial statements should be read in conjunction with the Company’s audited financial statements as of December 31, 2025 and for the year ended on that date, and the accompanying notes included in the Company’s Annual Report on Form 20-F, filed with the Securities and Exchange Commission on March 31, 2026.

The Company’s activities are subject to significant risks and uncertainties. The Company has incurred significant losses since the date of its inception and anticipates that it will continue to incur significant losses until it will be able to successfully commercialize its products. Failure to obtain this necessary capital when needed may force the Company to delay, limit or terminate its product development efforts or other operations. In addition, the Company is subject to risks from, among other things, competition associated with the industry in general, other risks associated with financing, liquidity requirements, rapidly changing customer requirements, the loss of key personnel and the effect of planned expansion of operations on the future results of the Company.

To date, the Company has not generated significant revenues from its activities and has incurred substantial operating losses. Management expects the Company to continue to generate substantial operating losses and to continue to fund its operations primarily through the utilization of its current financial resources, sales of its products, and through additional raises of capital.

Based on the current monthly burn rate, the management anticipates that its cash and cash equivalents as of the issuance date of the financial statements and the future expected cash flow from sales will be sufficient for more than 12 months of operations.

Rail Vision Ltd.

Notes to the Interim Condensed Consolidated Financial Statements (Unaudited)

(U.S. dollars in thousands, except share and per share data and exercise prices)

NOTE 1 – GENERAL (Cont.)

Reverse Split:

On February 4, 2026, the Company effected a one-for-thirty (1-for-30) reverse stock split of its outstanding ordinary shares (the “Reverse Split”). As a result of the Reverse Split, every thirty (30) ordinary shares, no par value per share, were consolidated into one (1) new ordinary share, no par value per share. All outstanding securities entitling their holders to purchase ordinary shares, including options and warrants, were adjusted as a result of the Reverse Split, as required by the terms of those securities. The Reverse Split did not change the number of shares authorized for issuance.

All share amounts, and share prices, as well as exercise prices and the number of shares underlying options and warrants, have been adjusted retroactively within these financial statements to reflect the Reverse Split.

Interim Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands

6 Months Ended

Jun. 30, 2026

Jun. 30, 2025

Cash flows from operating activities

Net loss for the period

$ (7,310)

$ (5,679)

Adjustments to reconcile loss to net cash used in operating activities:

Depreciation

Share-based payment

556

429

Change in operating lease liability

(5)

Write-off of acquired in-process research and development

^[1]

1,028

Effect of exchange rate changes on cash and cash equivalents

(390)

(128)

Revaluation of derivatives, warrant liabilities and other

380

Changes in operating assets and liabilities:

Decrease (increase) in accounts receivables

(267)

400

Increase in other current assets

(199)

(39)

Decrease (increase) in inventories

609

(126)

Decrease in trade accounts payable

(99)

(30)

Increase (decrease) in other accounts payable

(201)

Net cash used in operating activities

(6,213)

(4,661)

Cash flows from investing activities

Purchase of fixed assets

(71)

(10)

Cash acquired upon initial consolidation of subsidiary, net

^[1]

163

Net cash provided by (used in) investing activities

(10)

Cash flows from financing activities:

Proceeds from a convertible loan credit facility and issuance of warrants

Payments on convertible loan credit facility

Proceeds from exercise of warrants, net of issuance expenses

2,204

Proceeds from issuance of shares and warrants, net of issuance expenses

1,083

7,555

Net cash provided by financing activities

1,083

9,759

Effect of exchange rate changes on cash and cash equivalents

390

128

Increase (Decrease) in cash, cash equivalents and restricted cash

(4,648)

5,216

Cash, cash equivalents and restricted cash at the beginning of the period

20,229

17,468

Cash, cash equivalents and restricted cash at the end of the period

15,581

22,684

Non Cash Activities:

Acquisition of subsidiary through issuance of ordinary shares

1,073

Cash and cash equivalents acquired

176

Transaction costs paid in cash

(13)

Net cash acquired upon initial consolidation

163

Cash and cash equivalents

176

Trade payables assumed

(36)

Other accounts payable and accrued expenses assumed

(27)

Net assets upon initial consolidation

113

Non-controlling interests recognized upon initial consolidation

(55)

Net assets attributable to Rail Vision

Fair value of ordinary shares issued

1,073

Transaction costs paid in cash

Less: net assets attributable to Rail Vision upon initial consolidation

(58)

Acquired IPR&D written off

$ 1,028

[1]	INITIAL CONSOLIDATION OF SUBSIDIARY

Interim Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($)
$ in Thousands

6 Months Ended

Jun. 30, 2026

Jun. 30, 2025

Income Statement [Abstract]

Revenues

$ 1,015

$ 237

Cost of revenues

(698)

(189)

Gross profit

317

Research and development expenses

(5,196)

(3,241)

General and administrative expenses

(3,150)

(2,512)

Operating loss

(8,029)

(5,705)

Financial (expenses) income:

Revaluation of derivatives, warrant liabilities and other

(380)

Other financing income, net

719

406

Net loss for the period

(7,310)

(5,679)

Net loss attributable to noncontrolling interests

(55)

Net loss attributable to Rail Vision Ltd

$ (7,255)

$ (5,679)

Basic loss per share

^[1]

$ (3.30)

$ (3.38)

Diluted loss per share

^[1]

$ (3.30)

$ (3.38)

Weighted average number of shares outstanding used to compute loss per ordinary share, basic

2,197,458

1,678,809

Weighted average number of shares outstanding used to compute loss per ordinary share, diluted

2,197,458

1,678,809

[1]	Basic and diluted net loss per share is calculated by dividing net loss attributable to shareholders of the Company by the weighted average number of ordinary shares outstanding during the period.

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] $ in Thousands	Aug. 26, 2026 USD ($)
Subsequent Event [Line Items]
Convertible debt	$ 100
Principal amount	$ 300

Interim Condensed Consolidated Statements of Changes In Shareholders' Equity (Unaudited) (Parenthetical) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
Common Stock [Member]
Issuance costs	$ 41	$ 111
Warrant [Member]
Issuance costs		$ 121