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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, 2023 | Dec. 31, 2022
--- | --- | ---
Net deferred tax assets: |  |
Foreign net operating loss carry-forwards | $ 218 | $ 554
Inventory and accounts receivable | 3,138 | 3,880
Profit sharing | 3,505 | 2,871
Stock option compensation | 613 | 716
Effect of inventory profit elimination | 10,957 | 9,342
Other | 1,674 | 266
Total gross deferred tax assets, net | 20,105 | 17,629
Valuation allowance | (296) | (554)
Net deferred tax assets | 19,809 | 17,075
Deferred tax liabilities (long-term): |  |
Building expenses | (1,327) | (1,356)
Trademarks and licenses | (2,238) | (2,160)
Unrealized gain on marketable equity securities | (1,044) | (1,745)
Other | (655) | (655)
Total deferred tax liabilities | (5,264) | (5,916)
Net deferred tax assets | $ 14,545 | $ 11,159

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