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SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2022

Segment Reporting [Abstract]

Schedule of Operating Income by Segment

The following financial information is the information that CODM uses for analyzing the segment results. The figures are presented in consolidated method as presented to CODM.

The following financial information is a summary of the operating income of each operational segment:

		Year ended December 31, 2022
		OEM of Heat Transfer Solutions and Aviation Accessories				MRO Services for heat transfer components and OEM of heat transfer solutions				MRO services for Aviation Components and Lease				Overhaul and coating of jet engine components				Elimination of inter-Company sales				Consolidated
Revenues		$	21,844			$	24,796			$	35,879			$	5,770			$	(3,733	)		$	84,556
Cost of revenues			18,778				20,750				28,890				3,495				(3,285	)			68,628
Gross profit			3,066				4,046				6,989				2,275				(448	)			15,928
Research and development			193				54				286				19				(74	)			479
Selling and marketing			1,936				926				2,383				330				54				5,629
General and administrative			3,226				2,462				3,686				594				2				9,970
Other expenses (income)			(1,566	)			(52	)			(18	)			-				1,547				(90	)
Restructuring expenses, net			975				618				-				122				-				1,715
Operating income (loss)		$	(1,698	)		$	38			$	652			$	1,210			$	(1,977	)		$	(1,775	)
Financial income, net																							127
Loss before tax benefits																							(1,648	)

		Year ended December 31, 2021
		OEM of Heat Transfer Solutions and Aviation Accessories				MRO Services for heat transfer components and OEM of heat transfer solutions				MRO services for Aviation Components and Lease				Overhaul and coating of jet engine components				Elimination of inter-Company sales				Consolidated
Revenues		$	25,977			$	18,846			$	33,232			$	3,834			$	(3,916	)		$	77,973
Cost of revenues			24,044				16,922				26,444				2,978				(3,685	)			66,703
Gross profit			1,933				1,924				6,788				856				(231	)			11,270
Research and development			122				80				202				160				(47	)			517
Selling and marketing			2,040				1,015				1,961				220				(89	)			5,147
General and administrative			3,128				1,855				3,004				558				(191	)			8,354
Other expenses (income)			(913	)			-				(432	)			(19	)			896				(468	)
Restructuring expenses, net			1,338				386				-				31				-				1,755
Operating income (loss)		$	(3,782	)		$	(1,412	)		$	2,053			$	(94	)		$	(800	)		$	(4,035	)
Financial expenses, net																							540
Loss before tax benefits																							(4,575	)

		Year ended December 31, 2020
		OEM of Heat Transfer Solutions and Aviation Accessories				MRO Services for heat transfer components and OEM of heat transfer solutions				MRO services for Aviation Components and Lease				Overhaul and coating of jet engine components				Elimination of inter-Company sales				Consolidated
Revenues		$	23,125			$	20,640			$	31,189			$	3,546			$	(3,141	)		$	75,359
Cost of revenues			21,703				17,885				26,961				3,312				(2,937	)			66,924
Gross profit (loss)			1,422				2,755				4,228				234				(204	)			8,435
Research and development			(3	)			(2	)			7				183				-				185
Selling and marketing			1,429				1,152				1,527				261				-				4,369
General and administrative			2,183				2,054				2,732				643				-				7,612
Other expenses (income)			-				21				-				294				-				315
Operating income (loss)		$	(2,187	)		$	(470	)		$	(38	)		$	(1,147	)		$	(204	)		$	(4,046	)
Financial expenses, net																							770
Loss before taxes on income																							(4,816	)

Schedule of Assets, Depreciation and Amortization, and Capital Expenditures by Segment

c.The following financial information identifies the assets, depreciation and amortization, and capital expenditures to segments:

		Year ended December 31, 2022
		OEM of Heat Transfer Solutions and Aviation Accessories				MRO Services for heat transfer components and OEM of heat transfer solutions				MRO services for Aviation Components and Lease				Overhaul and coating of jet engine components				Amounts not allocated to segments				Consolidated
Total assets			24,251				39,193				55,616				8,846				(1,255	)			126,651
Depreciation and amortization			690				432				2,325				259				-				3,706
Expenditure for segment assets			1,012				9,345				5,411				2,107				-				17,875

		Year ended December 31, 2021
		OEM of Heat Transfer Solutions and Aviation Accessories				MRO Services for heat transfer components and OEM of heat transfer solutions				MRO services for Aviation Components and Lease				Overhaul and coating of jet engine components				Amounts not allocated to segments				Consolidated
Total assets			27,271				27,267				45,112				7,128				4,055				110,833
Depreciation and amortization			2,174				740				1,683				284				-				4,881
Asset’s impairment			1,800																				1,800
Expenditure for segment assets			271				4,831				5,624				1,604				-				12,330

X

- Definition

Tabular disclosure of all significant reconciling items in the reconciliation of total assets from reportable segments to the entity's consolidated assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599

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- Definition

Tabular disclosure of the reconciliation of profit (loss) from reportable segments to the consolidated income (loss) before income tax expense (benefit) and discontinued operations. Includes, but is not limited to, reconciliation after income tax if income tax is allocated to the reportable segment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
-Paragraph 30
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-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599

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