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TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Reconciliation of Tax Provisions to the Domestic and Effective Tax Rate

		Year ended December 31,
		2022				2021				2020
Income (loss) before taxes on income (tax benefit) from continued operations reported in the statements of income		$	(1,648	)		$	(4,575	)		$	(4,816	)
Statutory tax rate in Israel			23	%			23	%			23	%
Theoretical taxes on income (tax benefit)		$	(379	)		$	(1,052	)		$	(1,108	)
Increase (decrease) in taxes on income resulting from:
Tax adjustment for foreign subsidiaries subject to a different tax rate			(13	)			75				50
Reduced tax rate on income derived from "Preferred Enterprises" plans			(48	)			149				580
Earnings from foreign subsidiaries (1)			-				-				(2,338	)
Deferred tax assets from discontinued operation profit (loss)			-				98				(138	)
Reduced deferred tax asset from expecting utilization of carryforward losses			-				-				1,984
Tax in respect of prior years			59				24				(345	)
Temporary differences for which no deferred taxes were recorded			238				-				(377	)
Permanent differences			77				71				24
Other adjustments			164				(27	)			151
Taxes on income (tax benefit) as reported in the statements of income		$	98			$	(662	)		$	(1,517	)

Schedule of Income (Loss) from Continuing Operations Before Income Tax Domestic and Foreign

		Year ended December 31,
		2022				2021				2020
Domestic (Israel)		$	(1,201	)		$	(5,139	)		$	(4,499	)
Foreign (United States)			(447	)			564				(317	)
		$	(1,648	)		$	(4,575	)		$	(4,816	)

		Year ended December 31,
		2022				2021				2020
Current:
Domestic (Israel)		$	-			$	-			$	-
Foreign (United States)			-				-				-
			-				-				-
Deferred:
Domestic (Israel)			268				(579	)			(683	)
Foreign (United States)			(111	)			(107	)			(489	)
			157				(686	)			(1,172	)
Previous years:
Domestic (Israel)			-				-				(134	)
Foreign (United States)			(59	)			24				(211	)
			-				-				(345	)
		$	98			$	(662	)		$	(1,517	)

Schedule of Components of Income Tax Provision

		December 31,
		2022				2021
Deferred tax assets:
Provision for current expected credit losses		$	-			$	95
Provisions for employee benefits			378				495
Inventory			1,288				1,212
Capital tax losses carryforward			2,475				3,500
Net operating losses carryforward			4,040				3,084
Other			475				326
Deferred tax assets, before valuation allowance		$	8,656			$	8,712
Valuation allowance			(5,202	)			(5,484	)
Deferred tax assets, net		$	3,454			$	3,228
Deferred tax liabilities:
Property, plant and equipment			(1,884	)			(1,542	)
Intangible assets			(341	)			(434	)
Other temporary differences deferred tax liabilities			-				-
Deferred tax liabilities		$	(2,225	)		$	(1,976	)
Net		$	1,229			$	1,252

Schedule of Deferred Tax Assets and Liabilities

Balance, December 31, 2019		$	3,500
Additions during the year			1,984
Balance, December 31,2020		$	5,484
Additions during the year			-
Balance, December 31,2021		$	5,484
Additions during the year			(282	)
Balance, December 31,2022		$	5,202

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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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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.

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
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- 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.

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
-Paragraph 12
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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
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