XML 55 R40.htm IDEA: XBRL DOCUMENT v3.24.1.u1

TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Pre-tax Income (Loss)

		Year ended December 31,
		2023				2022				2021
Domestic		$	(64,360	)		$	(32,826	)		$	(15,419	)
Foreign			2,640				2,691				2,230
		$	(61,720	)		$	(30,135	)		$	(13,189	)

Schedule of the Reconciliation of the Theoretical Tax Expenses

		Year ended December 31,
		2023				2022				2021
Loss before taxes on income		$	(61,720	)		$	(30,135	)		$	(13,189	)
Theoretical tax income computed at the Israeli statutory tax rate (23% for the years 2023, 2022 and 2021, respectively)		$	(14,196	)		$	(6,931	)		$	(3,034	)
Changes in valuation allowance			13,131				4,116				2,604
Write off of prepaid and withholding taxes			749				1,388				875
Foreign tax rates differences related to subsidiaries			20				46				14
Non-deductible expenses and exempt income			(269	)			512				71
Capital note and inter-company balances release taxes			-				544				100
Other expenses and Exchange rate differences			(37	)			195				488
Non-deductible share-based compensation expense			1,586				1,925				633
Change in uncertain tax positions			100				100				100
Actual tax expense		$	1,084			$	1,895			$	1,851

Schedule of Income Tax Expense

		Year ended December 31,
		2023				2022				2021
Current taxes		$	248			$	391			$	334
Deferred taxes expense			-				-				420
Taxes in respect of previous years			(13	)			16				122
Write off of prepaid and withholding taxes			749				1,388				875
Change in expense associated with tax positions for current year			100				100				100
		$	1,084			$	1,895			$	1,851

		Year ended December 31,
		2023				2022				2021
Domestic		$	822			$	1,129			$	973
Foreign			262				766				878
Total		$	1,084			$	1,895			$	1,851

Domestic
Taxes in respect of previous years		$	-			$	(20	)		$	37
Write off of prepaid and withholding taxes			822				1,149				936
Total Domestic		$	822			$	1,129			$	973

Foreign
Current taxes		$	248			$	391			$	334
Deferred taxes expense			-				-				420
Taxes in respect of previous years			(13	)			36				85
Write off of prepaid and withholding taxes			(73	)			239				(61	)
Change in expense associated with tax positions for current year			100				100				100
Total foreign		$	262			$	766			$	878
Total income tax expense (benefit)		$	1,084			$	1,895			$	1,851

Schedule of Deferred Income Taxes

		December 31,
		2023				2022
Deferred tax assets:
Operating and capital loss carryforwards		$	34,420			$	25,962
Research and development			8,423				10,260
Employee benefits			1,522				1,286
Intangible assets			353				77
Operating lease liabilities			496				1,178
Stock based compensation expenses			1,733				1,481
Onerous contract			127				-
Prepaid and withholding taxes			6,297				5,702
Other temporary differences			543				563
Deferred tax asset before valuation allowance			53,914				46,509
Valuation allowance			(49,928	)			(41,917	)
Deferred tax asset net of valuation allowance			3,986				4,592
Deferred tax liability:
Intangible assets			3,284				3,354
Operating lease right-of-use assets			702				1,239
Net deferred tax asset		$	-			$	-

X

- References

No definition available.

+ Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 9
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-9

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-2

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 12
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-12

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(1)(Note 1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

+ Details

Name:	us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration