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SEGMENT INFORMATION (Tables)
 12 Months Ended
Dec. 31, 2023
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, 2023
  
   
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 external
  
$
27,555
    
$
28,625
    
$
50,760
    
$
6,854
          
$
113,794
  
Revenues internal
            
4,370
                      
(4,370
)
    
-
  
                                                 
Cost of revenues
    
20,193
      
30,176
      
41,788
      
4,110
      
(4,941
)
    
91,326
  
Gross profit
    
7,362
      
2,819
      
8,972
      
2,744
      
571
      
22,468
  
                                                 
Research and development
    
159
      
177
      
268
      
111
              
715
  
Selling and marketing
    
1,618
      
1,539
      
2,040
      
326
              
5,523
  
General and administrative
    
2,772
      
3,436
      
3,555
      
825
              
10,588
  
Other expenses (income)
    
9
      
(3
)
    
(439
)
    
(423
)
    
423
      
(433
)
                                                 
Operating income (loss)
  
$
2,804
    
$
(2,330
)
  
$
3,548
    
$
1,905
    
$
148
    
$
6,075
  
Financial expenses, net
                                            
(1,330
 )
Loss before tax benefits
                                            
4,745
  
 
   
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 external
  
$
21,844
    
$
21,063
    
$
35,879
    
$
5,770
      
-
    
$
84,556
  
Revenues internal
    
-
      
3,733
      
-
      
-
      
(3,733
)
    
-
  
                                                 
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 expenses, 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 external
  
$
25,977
    
$
14,930
    
$
33,232
    
$
3,834
      
-
    
$
77,973
  
Revenues internal
    
-
      
3,916
      
-
      
-
      
(3,916
)
    
-
  
                                                 
Cost of revenues
    
24,044
      
16,922
      
26,444
      
2,978
      
(3,685
)
    
66,703
  
Gross profit (loss)
    
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
  
Profit (loss) before taxes on income
                                            
(4,575
)
 
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, 2023
  
   
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
    
39,131
      
42,491
      
58,023
      
9,400
      
(3,468
)
    
145,577
  
Depreciation and amortization
    
557
      
878
      
3,078
      
268
      
(71
)
    
4,710
  
Expenditure for segment assets
    
3,519
      
1,352
      
252
      
458
              
4,390
  
 
   
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