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FINANCIAL INSTRUMENTS AND RISKS MANAGEMENT (Tables)

12 Months Ended

Dec. 31, 2023

Risks and Uncertainties [Abstract]

Schedule of Fair Values of Derivative Instruments

Fair values of derivative instruments:

	Assets derivatives
As of December 31, 2023	Thousands of US dollars
Balance sheet location			Fair value
Derivatives designated as hedging instruments:
Foreign exchange contracts	Other current liabilities			299

Amounts reclassified to statement of comprehensive income (loss):

Derivatives designated as hedging instruments	Location of loss recognized in income		Amount of gain recognized in income
Year ended December 31, 2023			Thousands of US dollars
Foreign exchange contracts	Unrealized losses in respect of derivative financial instruments designated for cash flow hedge			299

Schedule of Financial Assets Measured at Fair Value on a Recurring Basis

		December 31, 2023
(in thousands)		Level 1				Level 2				Level 3
Derivatives designated as hedging instruments			-				299				-
Trading securities			119				-				-
Total			119				299				-

		December 31, 2022
(in thousands)		Level 1				Level 2				Level 3
Trading securities			316				-				-
Total			316				-				-

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- Definition

Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

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Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.

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