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The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are as follows: (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Net deferred tax assets: |  |
Foreign net operating loss carry-forwards | $ 554 | $ 1,292
Inventory and accounts receivable | 3,880 | 4,508
Profit sharing | 2,871 | 3,787
Stock option compensation | 716 | 732
Effect of inventory profit elimination | 9,342 | 5,112
Other | 266 | 407
Total gross deferred tax assets, net | 17,629 | 15,838
Valuation allowance | (554) | (3,582)
Net deferred tax assets | 17,075 | 12,256
Deferred tax liabilities (long-term): |  |
Building expenses | (1,356) | (1,082)
Trademarks and licenses | (2,160) | (2,551)
Unrealized gain on marketable equity securities | (1,745) | (436)
Other | (655) | (251)
Total deferred tax liabilities | (5,916) | (4,320)
Net deferred tax assets | $ 11,159 | $ 7,936

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