0001178913-26-004205 | 6-K | XBRL Viewer

MARKETABLE SECURITIES

6 Months Ended

Jun. 30, 2026

Investments, Debt and Equity Securities [Abstract]

NOTE 3 – MARKETABLE SECURITIES:

The following table sets forth the Company’s marketable securities for the indicated periods:

	December 31,		June 30,
	2025		2026
Level 2 securities:
U.S government and agency bonds	$	5,280	$	14,338
Corporate bonds*		7,686		11,755
Other Government bonds		-		5,174
Total	$	12,966	$	31,267

* Investments in Corporate bonds rated A or higher.

The Company elected the fair value option to measure and recognize its investments in debt securities in accordance with ASC 825, Financial Instruments as the Company manages its portfolio and evaluates the performance on a fair value basis.

The Company’s debt securities are classified within Level 2 because it uses quoted market prices or alternative pricing sources and models utilizing market observable inputs to determine their fair value.

The cost of marketable securities as of June 30, 2026 is $31,252.

The table below sets forth a summary of the changes in the fair value of the Company’s marketable securities for the indicated periods:

		Marketable securities
		For the year ended December 31, 2025			For the Six Months ended June 30, 2026

Balance at beginning of the period	$	4,425		$	12,966
Additions		14,078			31,252
Sale or maturity		(5,511	)		(12,876	)
Changes in fair value during the period		(26	)		(75	)
Balance at end of the period	$	12,966		$	31,267

SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES:

Basis of Presentation

The unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial statements. Accordingly, they do not include all of the information and notes required by U.S. GAAP for annual financial statements. The interim financial statements have been prepared using the same accounting policies as those applied in the preparation of the Company's annual financial statements. In the opinion of management, these unaudited condensed consolidated financial statements reflect all adjustments, which include normal recurring adjustments, necessary for a fair statement of the Company’s consolidated financial position as of June 30, 2026, the consolidated results of operations and the statements of changes in shareholders' equity for the six and three month periods ended June 30, 2026 and 2025 and the statements of cash flows for the six month periods ended June 30, 2026 and 2025.

The consolidated results for the six month period ended June 30, 2026 are not necessarily indicative of the results to be expected for the year ending December 31, 2026.

These unaudited condensed consolidated financial statements should be read in conjunction with the audited financial statements of the Company for the year ended December 31, 2025. The comparative balance sheet at December 31, 2025 has been derived from the audited financial statements at that date but does not include all disclosures required by U.S. GAAP.

Loss per share

Basic loss per share is computed on the basis of the net loss for the period divided by the weighted average number of ordinary shares outstanding during the period. Diluted loss per share is based upon the weighted average number of ordinary shares and of potential ordinary shares outstanding when dilutive. Potential ordinary shares include outstanding stock options and warrants, which are included under the treasury stock method when dilutive.

SIGNIFICANT ACCOUNTING POLICIES (Policies)

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

The consolidated results for the six month period ended June 30, 2026 are not necessarily indicative of the results to be expected for the year ending December 31, 2026.

Loss per share

SHARE CAPITAL (Schedule of Assumptions Used to Estimate Fair Value) (Details)	6 Months Ended
	Jun. 30, 2026 $ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Value of one ordinary share	$ 69.5
Dividend yield	0.00%
Expected volatility	87.00%
Risk-free interest rate	4.08%
Expected term	6 years 3 months

- 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.

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+ Details

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION

6 Months Ended

Jun. 30, 2026

Supplementary Financial Statement Information [Abstract]

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION

NOTE 4 – SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION:

Revenue:

	Six months ended June 30				Three months ended June 30
	2025		2026		2025		2026
Royalties revenue	$	683	$	-	$	530	$	-
Sale of IP and license revenue		17,577		568		16,717		460
Support services		32		131		14		131
Total revenue	$	18,292	$	699	$	17,261	$	591

Research and development expenses:

	Six months ended June 30				Three months ended June 30
	2025		2026		2025		2026
Payroll and related expenses	$	1,687	$	2,083	$	763	$	1,026
Clinical and preclinical trials expenses		3,660		1,992		1,850		1,590
Professional consulting and subcontracted work		4,722		1,819		1,656		797
Supplier-led manufacturing development		2,749		-		-		-
Other		671		611		377		306
Total Research and development expenses	$	13,489	$	6,505	$	4,646	$	3,719

SHARE CAPITAL (Narrative) (Details) $ / shares in Units, $ in Millions	1 Months Ended		6 Months Ended
	Mar. 23, 2026 USD ($) shares	Jan. 19, 2026 $ / shares shares	Jun. 30, 2026 ₪ / shares $ / shares	Mar. 23, 2026 ₪ / shares	Mar. 23, 2026 $ / shares	Dec. 31, 2025 ₪ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued \| shares	459,112
Ordinary shares, par value per share \| ₪ / shares			₪ 1	₪ 1		₪ 1
Ordinary shares issued, price per share					$ 72
Proceeds from issuance of common stock \| $	$ 33.1
Weighted average fair value of options granted			₪ 1,214
Employees and executive officers [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Ordinary shares issued, price per share		$ 69.5
Option grants \| shares		23,050
Option vesting period		4 years

- Definition

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

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+ Details

- Definition

Number of new stock issued during the period.

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+ Details

SHARE CAPITAL (Tables)

6 Months Ended

Jun. 30, 2026

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

Schedule of Assumptions Used to Estimate Fair Value

	2026
Value of one ordinary share	$	69.5
Dividend yield		0	%
Expected volatility		87	%
Risk-free interest rate		4.08	%
Expected term		6.25 years

- Definition

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+ References

+ Details

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION (Tables)

6 Months Ended

Jun. 30, 2026

Supplementary Financial Statement Information [Abstract]

Schedule of Revenues

	Six months ended June 30				Three months ended June 30
	2025		2026		2025		2026
Royalties revenue	$	683	$	-	$	530	$	-
Sale of IP and license revenue		17,577		568		16,717		460
Support services		32		131		14		131
Total revenue	$	18,292	$	699	$	17,261	$	591

Schedule of Research and Development Expenses

	Six months ended June 30				Three months ended June 30
	2025		2026		2025		2026
Payroll and related expenses	$	1,687	$	2,083	$	763	$	1,026
Clinical and preclinical trials expenses		3,660		1,992		1,850		1,590
Professional consulting and subcontracted work		4,722		1,819		1,656		797
Supplier-led manufacturing development		2,749		-		-		-
Other		671		611		377		306
Total Research and development expenses	$	13,489	$	6,505	$	4,646	$	3,719

Document and Entity Information	6 Months Ended
Document and Entity Information	Jun. 30, 2026
Document Information [Line Items]
Entity Registrant Name	SOL-GEL TECHNOLOGIES LTD.
Entity Central Index Key	0001684693
Document Type	6-K
Document Period End Date	Jun. 30, 2026
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Entity Address, Address Line One	7 Golda Meir Street
Entity Address, City or Town	Ness Ziona
Entity Address, Country	IL
Entity Address, Postal Zip Code	7403650
Document Fiscal Year Focus	2026
Document Fiscal Period Focus	Q2

MARKETABLE SECURITIES (Narrative) (Details) $ in Thousands	Jun. 30, 2026 USD ($)
Investments, Debt and Equity Securities [Abstract]
Cost of marketable securities	$ 31,252

- Definition

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

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-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(1))
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479130/326-30-45-1

+ Details

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION (Schedule of research and development expenses) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Supplementary Financial Statement Information [Abstract]
Payroll and related expenses	$ 1,026	$ 763	$ 2,083	$ 1,687
Clinical and preclinical trials expenses	1,590	1,850	1,992	3,660
Professional consulting and subcontracted work	797	1,656	1,819	4,722
Supplier-led manufacturing development	0	0	0	2,749
Other	306	377	611	671
Total Research and development expenses	$ 3,719	$ 4,646	$ 6,505	$ 13,489

MARKETABLE SECURITIES (Schedule of Company's Marketable Securities) (Details) - USD ($)
$ in Thousands

Jun. 30, 2026

Dec. 31, 2025

Dec. 31, 2024

Level 2 securities:

Marketable securities

$ 31,267

$ 12,966

$ 4,425

U.S government and agency bonds [Member]

Level 2 securities:

Marketable securities

14,338

5,280

Corporate bonds [Member]

Level 2 securities:

Marketable securities

^[1]

11,755

7,686

Other Government bonds [Member]

Level 2 securities:

Marketable securities

$ 5,174

$ 0

[1]	Investments in Corporate bonds rated A or higher.

RELATED PARTIES

6 Months Ended

Jun. 30, 2026

RELATED PARTIES

NOTE 6 – RELATED PARTIES:

Related parties include the controlling shareholder and companies under his control, the board of directors and the executive officers of the Company.

As to options granted to executive officers, see note 5.

As of January 1, 2025, Mr. Mori Arkin, the Company’s Executive Chairman and controlling shareholder serves as the interim CEO of the Company. Mr. Arkin will not be entitled to any compensation for assuming this position.

- Definition

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

+ References

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

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
CURRENT ASSETS:
Cash and cash equivalents	$ 16,662	$ 11,033
Marketable securities	31,267	12,966
Accounts receivables	713	1,968
Prepaid expenses and other current assets	2,439	1,004
TOTAL CURRENT ASSETS	51,081	26,971
NON-CURRENT ASSETS:
Restricted long-term deposits and cash equivalents	1,339	1,324
Property and equipment, net	130	140
Operating lease right-of-use assets	785	1,027
Other long-term assets	0	62
Funds in respect of employee rights upon retirement	421	393
TOTAL NON-CURRENT ASSETS	2,675	2,946
TOTAL ASSETS	53,756	29,917
CURRENT LIABILITIES:
Accounts payable	906	735
Other accounts payable	3,502	4,941
Current maturities of operating leases	519	495
TOTAL CURRENT LIABILITIES	4,927	6,171
LONG-TERM LIABILITIES:
Operating leases liabilities	251	496
Liability for employee rights upon retirement	482	439
TOTAL LONG-TERM LIABILITIES	733	935
TOTAL LIABILITIES	5,660	7,106
SHAREHOLDERS' EQUITY:
Ordinary shares, NIS 1 par value – authorized: 5,000,000 as of December 31, 2025 and June 30, 2026, respectively; issued and outstanding: 2,786,158 and 3,273,999 as of December 31, 2025 and June 30, 2026, respectively	1,393	774
Additional paid-in capital	291,121	259,047
Accumulated deficit	(244,418)	(237,010)
TOTAL SHAREHOLDERS' EQUITY	48,096	22,811
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 53,756	$ 29,917

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
REVENUE	$ 591	$ 17,261	$ 699	$ 18,292
RESEARCH AND DEVELOPMENT EXPENSES	3,719	4,646	6,505	13,489
GENERAL AND ADMINISTRATIVE EXPENSES	1,034	1,385	2,211	2,642
OPERATING INCOME (LOSS)	(4,162)	11,230	(8,017)	2,161
FINANCIAL INCOME, net	481	380	609	641
NET INCOME (LOSS) FOR THE PERIOD	$ (3,681)	$ 11,610	$ (7,408)	$ 2,802
BASIC EARNINGS (LOSS) PER ORDINARY SHARE	$ (1.13)	$ 4.17	$ (2.42)	$ 1.01
DILUTED EARNINGS (LOSS) PER ORDINARY SHARE	$ (1.13)	$ 4.17	$ (2.42)	$ 1.01
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING USED IN COMPUTATION OF BASIC EARNINGS (LOSS) PER SHARE	3,270,543	2,785,787	3,056,125	2,785,787
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING USED IN COMPUTATION OF DILUTED EARNINGS (LOSS) PER SHARE	3,270,543	2,785,787	3,056,125	2,785,787

MARKETABLE SECURITIES (Tables)

6 Months Ended

Jun. 30, 2026

Investments, Debt and Equity Securities [Abstract]

Schedule of Marketable Securities

	December 31,		June 30,
	2025		2026
Level 2 securities:
U.S government and agency bonds	$	5,280	$	14,338
Corporate bonds*		7,686		11,755
Other Government bonds		-		5,174
Total	$	12,966	$	31,267

* Investments in Corporate bonds rated A or higher.

Schedule of Changes in Fair Value of Marketable Securities

		Marketable securities
		For the year ended December 31, 2025			For the Six Months ended June 30, 2026

Balance at beginning of the period	$	4,425		$	12,966
Additions		14,078			31,252
Sale or maturity		(5,511	)		(12,876	)
Changes in fair value during the period		(26	)		(75	)
Balance at end of the period	$	12,966		$	31,267

SEGMENTS	6 Months Ended
SEGMENTS	Jun. 30, 2026
Segment Reporting [Abstract]
SEGMENTS	NOTE 7 – SEGMENTS Our chief operating decision maker (“CODM”), the Chief Executive Officer, manages the Company’s business activities as a single operating and reportable segment at the consolidated level. Accordingly, our CODM uses consolidated net income to measure segment profit or loss, allocate resources and assess performance based on consolidated net income which is consistent with the basis the consolidated statements of operations are presented. In addition, the CODM examines research and development expenses separately in order to make operating decisions. For additional information regarding research and development expenses, see note 4.

- Definition

The entire disclosure for segment reporting.

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+ Details

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION (Schedule of revenues) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Supplementary Financial Statement Information [Line Items]
Revenues	$ 591	$ 17,261	$ 699	$ 18,292
Royalties revenue [Member]
Supplementary Financial Statement Information [Line Items]
Revenues	0	530	0	683
Sale of IP and license revenue [Member]
Supplementary Financial Statement Information [Line Items]
Revenues	460	16,717	568	17,577
Support services [Member]
Supplementary Financial Statement Information [Line Items]
Revenues	$ 131	$ 14	$ 131	$ 32

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References

+ Details

SHARE CAPITAL

6 Months Ended

Jun. 30, 2026

Stockholders' Equity Note [Abstract]

SHARE CAPITAL

NOTE 5 – SHARE CAPITAL:

Ordinary shares

On March 23, 2026, the Company issued and sold 459,112 ordinary shares, par value NIS 1.00 per share, at a public offering price of $72.00 per share. The offering was conducted pursuant to the Company’s effective shelf registration statement.

The gross proceeds from the offering amounted is approximately $33.1 million.

Options grants

In January 19, 2026, the Company granted a total of 23,050 options to employees and executive officers to purchase ordinary shares at an exercise price of $69.5 per share.

The options vest over a period of 4 years; one quarter of the options vest on the first anniversary of the vesting commencement date (as described in each agreement) and the rest vest quarterly over the following six years. The options expire on the tenth anniversary of their grant date.

The weighted average fair value of options granted in 2026 was $1,214. The underlying data used for computing the fair value of the options are as follows:

	2026
Value of one ordinary share	$	69.5
Dividend yield		0	%
Expected volatility		87	%
Risk-free interest rate		4.08	%
Expected term		6.25 years

- Definition

The entire disclosure for equity.

+ References

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+ Details

NATURE OF OPERATIONS

6 Months Ended

Jun. 30, 2026

Organization, Consolidation and Presentation of Financial Statements [Abstract]

NATURE OF OPERATIONS

NOTE 1 – NATURE OF OPERATIONS

The Company is an innovative dermatology company with a successful track record of two NDA approvals and advanced orphan drugs pipeline. The Company has two approved drugs: (i) Twyneo®, which was developed for the treatment of acne vulgaris and received marketing authorization by the U.S. Food and Drug Administration (the "FDA") on July 27, 2021 and (ii) Epsolay®, a treatment for subtype II rosacea that received marketing authorization by the FDA on April 25, 2022. In June 2021, the Company entered into two exclusive license agreements with Galderma for the commercialization of Twyneo® and Epsolay®, in the United States. On April 14, 2022, the Company announced that Twyneo® is available for purchase by consumers who obtain a prescription from their physician. On June 2, 2022, the Company announced that Epsolay® is available for purchase by consumers who obtain a prescription from their physician. For further details regarding agreements in respect of Epsolay® and Twyneo®, see Note 9 to the annual financial statements.

On January 27, 2023 the Company entered into an asset purchase agreement ("APA") with PellePharm, Inc. (“PellePharm”), pursuant to which the Company agreed to purchase all of the assets related to the topically-applied patidegib, a hedgehog signaling pathway blocker, for the treatment of Gorlin syndrome (such compound designated as investigational compound SGT-610) For further details, see Note 9 to the annual financial statements.

On May 15, 2024, the Company and Shenzhen Beimei Pharmaceutical Co. Ltd. ("Beimei"), entered into an asset purchase agreement. For further details, see Note 9 to the annual financial statements.

During the first quarter of 2025, the Company committed to fund approximately $2.9 million (€2.7 million) for a hydrogenator at Ajinomoto Bio-Pharma Services ("Omnichem") to support the potential commercial manufacturing of Patidegib API.

The payment will be made in two installments:

$1.4 million (€1.3 million) paid in March 2025.

$1.5 million (€1.4 million) is due in December 2026, such payment is composed of deferred principal and accrued interest.

Accordingly, during 2025, the total amount of this payment is recorded under Other accounts payable in the balance sheet, amounting to $1.45 million.The Company recognized R&D expenses for a total amount of $2.6 million which is measured on a present value basis.

On April 17, 2025, the Company entered into a product purchase agreement with a subsidiary of Mayne Pharma Group Limited (“Mayne Pharma”) for the sale and exclusive license of the U.S. rights to EPSOLAY and TWYNEO. Under the terms of the agreement, the Company is entitled to receive a total of $16 million in two installments: $10 million in the second quarter of 2025 and $6 million in the fourth quarter of 2025. This agreement was executed following the mutual termination by Sol-Gel and Galderma of the exclusive five-year license agreement in the U.S. for both products

	e.	The Company has a wholly owned U.S. subsidiary - Sol-Gel Technologies Inc. (the "Subsidiary"). The Subsidiary supports the Company with regard to marketing, regulatory affairs and business development relating to its products and technology in the U.S. The Subsidiary ceased to operate in 2024.

In October 2023, Israel was attacked by Hamas, a terrorist organization and entered a state of war. Since the commencement of these events, there have been additional active hostilities, including with Hezbollah in Lebanon, the Houthi movement which controls parts of Yemen, and with Iran. On October 9, 2025, Israel, Hamas, the United States and other countries in the region agreed to a framework for a ceasefire in Gaza between Israel and Hamas. How long and how severe the current conflicts in Gaza, Northern Israel, Lebanon, Iran or the broader region 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. As of the date of these consolidated financial statements and, the ceasefire between Israel and Hamas formally remains in place, but the broader regional situation continues to be unstable and subject to sudden escalation, and the ultimate political and security outcomes of these arrangements remain uncertain. On February 28, 2026, the United States and Israel launched a joint attack on Iran. Iran launched ballistic missiles and drones against targets in Israel and against U.S. military bases and other targets in several countries in the Persian Gulf and Hezbollah joined Iran in launching ballistic missiles and drones against targets in Israel. As of the date of these consolidated financial statements, the war is ongoing and continues to evolve. The intensity and duration of the war is difficult to predict, as such are the war’s economic implications of the conflict on the Company’s operational and financial performance.

As of the issuance date of this report, there was no material impact on the Company's ongoing operations in Israel. The Company continues to monitor its ongoing activities and will make any needed adjustments to ensure continuity of its business, while supporting the safety and well-being of its employees.

Risk and Uncertainties

Since incorporation through June 30, 2026, the Company has an accumulated deficit of $244,418 and its activities have been funded mainly by its shareholders, public offerings, license agreements and sale of IP, see also Note 5 and Note 6a. The Company expects to continue to incur significant research and development and other costs related to its ongoing operations.

Management expects that the Company's cash and cash equivalents, deposits and marketable securities will allow the Company to fund its operating plan through at least the next 12 months from the financial statement issuance date.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
CASH FLOWS FROM OPERATING ACTIVITIES:
Income (loss) for the period	$ (7,408)	$ 2,802
Adjustments required to reconcile loss to net cash used in operating activities:
Depreciation	39	68
Changes in accrued liability for employee rights upon retirement, net	15	(166)
Share-based compensation expenses	346	230
Financial expenses, net	35	48
Net changes in operating leases	22	71
Changes in fair value of marketable securities	75	140
Gain from sale of property and equipment	(3)	0
Changes in operating asset and liabilities:
Accounts receivables	1,255	(6,445)
Prepaid expenses and other current assets	(1,373)	2,878
Accounts payable and other accounts payable	(1,268)	973
Net cash provided by (used in) operating activities	(8,265)	599
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(29)	(26)
Proceeds from sale of property and equipment	3	0
Investment in marketable securities	(31,252)	(14,078)
Proceeds from maturity of marketable securities	12,876	4,309
Long-term deposits	(15)	(17)
Net cash used in investing activities	(18,417)	(9,812)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of shares through public offering	33,055	0
Public offering costs	(2,173)	0
Proceeds from exercise of options	1,465	0
Net cash provided by financing activities	32,347	0
EFFECT OF EXCHANGE RATE ON CASH AND CASH EQUIVALENTS	(35)	(48)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS AND RESTRICTED CASH AND CASH EQUIVALENTS	5,630	(9,261)
CASH AND CASH EQUIVALENTS AND RESTRICTED CASH AND CASH EQUIVALENTS AT BEGINNING OF THE PERIOD	12,225	20,665
CASH AND CASH EQUIVALENTS AND RESTRICTED CASH AND CASH EQUIVALENTS AT END OF THE PERIOD	17,855	11,404
Cash and Cash equivalents	16,662	10,221
Restricted cash equivalents included in restricted long-term deposits and cash equivalents	1,193	1,183
CASH AND CASH EQUIVALENTS AND RESTRICTED CASH SHOWN IN STATEMENT OF CASH FLOWS	17,855	11,404
SUPPLEMENTARY INFORMATION:
Interest received	$ 289	$ 369

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - ₪ / shares	Jun. 30, 2026	Dec. 31, 2025
Statement of Financial Position [Abstract]
Common Stock, Par or Stated Value Per Share	₪ 1	₪ 1
Ordinary shares, shares authorized	5,000,000	5,000,000
Common Stock, Shares, Issued	3,273,999	2,786,158
Ordinary shares, shares outstanding	3,273,999	2,786,158

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References

+ Details

SEGMENTS (Narrative) (Details)	6 Months Ended
SEGMENTS (Narrative) (Details)	Jun. 30, 2026 Segment
Segment Reporting [Abstract]
Number of operating segments	1
Number of reportable segments	1

NATURE OF OPERATIONS (Narrative) (Details) $ in Thousands, € in Millions	1 Months Ended			3 Months Ended					6 Months Ended
	Apr. 17, 2025 USD ($)	Mar. 31, 2025 EUR (€)	Mar. 31, 2025 USD ($)	Jun. 30, 2026 USD ($)	Dec. 31, 2025 USD ($)	Jun. 30, 2025 USD ($)	Mar. 31, 2025 EUR (€)	Mar. 31, 2025 USD ($)	Jun. 30, 2026 EUR (€)	Jun. 30, 2026 USD ($)	Jun. 30, 2025 USD ($)
Nature Of Operations [Line Items]
Accumulated deficit				$ 244,418	$ 237,010					$ 244,418
Research and development expenses				3,719		$ 4,646				6,505	$ 13,489
Omnichem [Member]
Nature Of Operations [Line Items]
Funds committed							€ 2.7	$ 2,900
Other long-term liabilities				$ 1,450						1,450
Research and development expenses										2,600
Installment One [Member] \| Omnichem [Member]
Nature Of Operations [Line Items]
Funds committed		€ 1.3	$ 1,400
Installment Two [Member] \| Omnichem [Member]
Nature Of Operations [Line Items]
Funds committed									€ 1.4	$ 1,500
Mayne Pharma Group Limited [Member] \| Product Purchase Agreement [Member]
Nature Of Operations [Line Items]
Consideration for agreement	$ 16,000				$ 6,000	$ 10,000
Contract termination description	This agreement was executed following the mutual termination by Sol-Gel and Galderma of the exclusive five-year license agreement in the U.S. for both products

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited) - USD ($) $ in Thousands	Ordinary shares [Member]	Additional paid-in capital [Member]	Accumulated deficit [Member]	Total
Balance at Dec. 31, 2024	$ 774	$ 258,959	$ (230,883)	$ 28,850
Balance, shares at Dec. 31, 2024	2,785,787
Income/loss for the year	$ 0	0	2,802	2,802
Share-based compensation	0	230	0	230
Balance at Jun. 30, 2025	$ 774	259,189	(228,081)	31,882
Balance, shares at Jun. 30, 2025	2,785,787
Balance at Mar. 31, 2025	$ 774	259,089	(239,691)	20,172
Balance, shares at Mar. 31, 2025	2,785,787
Income/loss for the year	$ 0	0	11,610	11,610
Share-based compensation	0	100	0	100
Balance at Jun. 30, 2025	$ 774	259,189	(228,081)	31,882
Balance, shares at Jun. 30, 2025	2,785,787
Balance at Dec. 31, 2025	$ 774	259,047	(237,010)	$ 22,811
Balance, shares at Dec. 31, 2025	2,786,158			2,786,158
Income/loss for the year	$ 0	0	(7,408)	$ (7,408)
Exercise of options	$ 472	993	0	1,465
Exercise of options, shares	28,729
Issuance of shares through public offering, net of issuance costs	$ 147	30,735	0	30,882
Issuance of shares through public offering, net of issuance costs, shares	459,112
Share-based compensation	$ 0	346	0	346
Balance at Jun. 30, 2026	$ 1,393	291,121	(244,418)	$ 48,096
Balance, shares at Jun. 30, 2026	3,273,999			3,273,999
Balance at Mar. 31, 2026	$ 1,321	290,822	(240,737)	$ 51,406
Balance, shares at Mar. 31, 2026	3,268,991
Income/loss for the year	$ 0	0	(3,681)	(3,681)
Exercise of options	$ 72	145	0	217
Exercise of options, shares	5,008
Share-based compensation	$ 0	154	0	154
Balance at Jun. 30, 2026	$ 1,393	$ 291,121	$ (244,418)	$ 48,096
Balance, shares at Jun. 30, 2026	3,273,999			3,273,999

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References

+ Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

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Number of share options (or share units) exercised during the current period.

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Value of stock issued as a result of the exercise of stock options.

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- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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+ Details

MARKETABLE SECURITIES (Summary of Changes in Fair Value of Company's Marketable Securities) (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2026	Dec. 31, 2025
Investments, Debt and Equity Securities [Abstract]
Balance at beginning of the period	$ 12,966	$ 4,425
Additions	31,252	14,078
Sale or maturity	(12,876)	(5,511)
Changes in fair value during the period	(75)	(26)
Balance at end of the period	$ 31,267	$ 12,966