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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
SCHEDULE OF COMPONENTS OF PROVISION FOR INCOME TAX | The following table presents the components of the December 31, 2024, 2023 and 2022 provision for income taxes: SCHEDULE OF COMPONENTS OF PROVISION FOR INCOME TAX
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | December 31, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | (in thousands) |
Current |  | $ | 2,232 |  |  | $ | 1,875 |  |  | $ | 2,039 |
Deferred |  |  | (581 | ) |  |  | (1,286 | ) |  |  | (3,883 | )
Total income tax expense |  | $ | 1,651 |  |  | $ | 589 |  |  | $ | (1,844 | )
SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE | The following is a reconciliation of income tax expense computed at the Moroccan statutory tax rate to the income tax expense reported in the consolidated statements of operations: SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | December 31, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | (in thousands) |
Net loss |  | $ | (23,333 | ) |  | $ | (12,551 | ) |  | $ | (15,113 | )
Income tax benefit for the period |  |  | 1,651 |  |  |  | 589 |  |  |  | (1,844 | )
Loss before tax |  |  | (21,682 | ) |  |  | (11,962 | ) |  |  | (16,957 | )
Effective tax rate |  |  | -8 | % |  |  | -5 | % |  |  | 11 | %
Permanent differences not deductible (taxable) for tax purposes |  |  | 3,421 |  |  |  | 3,685 |  |  |  | (1,577 | )
Unrecognised tax losses |  |  | 2,292 |  |  |  | 695 |  |  |  | 4,989 |
Other |  |  | 280 |  |  |  | (1,408 | ) |  |  | - |
Recalculated tax benefit |  | $ | (4,342 | ) |  | $ | (2,383 | ) |  | $ | (5,256 | )
Statutory tax rate in Morocco |  |  | 20 | % |  |  | 20 | % |  |  | 31 | %
SCHEDULE OF DEFERRED INCOME TAX ASSETS | The tax effects of temporary differences giving rise to deferred income tax assets (liabilities) were: SCHEDULE OF DEFERRED INCOME TAX ASSETS
|  | 2024 |  |  | 2023 |
|  | December 31, |
|  | 2024 |  |  | 2023 |
|  | (in thousands) |
Fixed assets and intangible assets |  | $ | (9,845 | ) |  | $ | (9,317 | )
Loss carryforward |  |  | 7,710 |  |  |  | 6,247 |
Leases |  |  | (2,375 | ) |  |  | (2,344 | )
Others |  |  | (170 | ) |  |  | (102 | )
Less: valuation allowance |  |  | (4,889 | ) |  |  | (4,805 | )
Deferred tax liabilities, net |  | $ | (9,569 | ) |  | $ | (10,321 | )

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