FINANCIAL INSTRUMENTS (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2023

Dec. 31, 2022

December 31, 2022


	Less than one year		1 to 2 years		2 to 3 years		Total
Trade payables	$	3,234	$	—	$	—	$	3,234
User accounts		3,328		—		—		3,328
Accrued expenses and other payables		4,750		—		—		4,750
Short-term bank loan and credit		2,505		—		—		2,505
Lease liabilities		657		422		2		1,081
Contingent consideration		286		1,250		1,000		2,536
	$	14,760	$	1,672	$	1,002	$	17,434

December 31, 2021:


	Less than one year		1 to 2 years		2 to 3 years		Total
Trade payables	$	587	$	—	$	—	$	587
User accounts		9,201		—		—		9,201
Accrued expenses and other payables		2,873		—		—		2,873
Lease liabilities		702		658		467		1,827
Contingent consideration		300		300		—		600
	$	13,663	$	958	$	467	$	15,088


									Total
									liabilities
									arising
							Short-term		from
	Long-term		Lease		Contingent		bank loan and		financing
	bank loan		liabilities		consideration		credit		activities
Balance as of December 31, 2020	$	368	$	2,020	$	—	$	—	$	2,388
New leases		—		305		—		—		305
Modification		—		49		—		—		49
Contingent payment for a business combination		—		—		1,375		—		1,375
Cash flows		(364)		(574)		—		—		(938)
Currency revaluations		(4)		(57)		—				(61)
Balance as of December 31, 2021		—		1,743		1,375		—		3,118
New leases		—		74		—		—		74
Contingent payment for a business combination		—		—		1,768		—		1,768
Changes in the fair value of contingent consideration		—		—		(1,037)		—		(1,037)
Cash flows		—		(688)		—		2,505		1,817
Currency revaluations		—		(121)		—		—		(121)
Balance as of December 31, 2022	$	—	$	1,008	$	2,106	$	2,505	$	5,619


	Fair value hierarchy (unaudited)
As of June 30, 2023:	Level 1		Level 2		Level 3		Total
Assets measured at fair value:
Other current receivables - hedge instrument	$	25	$	—	$	—	$	25
Liabilities measured at fair value:
Other current liabilities - contingent payments for business combinations		—		—		(521)		(521)
Other current liabilities - hedge instruments		(74)		—		—		(74)
Other long-term liabilities - contingent payments for business combinations		—		—		(433)		(433)
Warrants liability	$	(3,522)	$	—	$	—	$	(3,522)


	Fair value hierarchy (audited)
As of December 31, 2022:	Level 1		Level 2		Level 3		Total
Assets measured at fair value:
Other current receivables - hedge instrument	$	12	$	—	$	—	$	12
Liabilities measured at fair value:
Other current liabilities - contingent payments for business combinations		—		—		(729)		(729)
Other current liabilities - hedge instruments		(66)		—		—		(66)
Other long-term liabilities - contingent payments for business combinations	$	—	$	—	$	(1,377)	$	(1,377)

As of December 31, 2022:


	Fair value hierarchy
	Level 1		Level 2		Level 3		Total
Assets measured at fair value:
Other current receivables - hedge instruments	$	12	$	—	$	—	$	12
Liabilities measured at fair value:
Other current liabilities - contingent payment for a business combination		—		—		(729)		(729)
Other current payables - hedge instruments		(66)		—		—		(66)
Other long-term liabilities - contingent payment for a business combination	$	—	$	—	$	(1,377)	$	(1,377)

NOTE 6: — FINANCIAL INSTRUMENTS (continued)

As of December 31, 2021:


	Fair value hierarchy
	Level 1		Level 2		Level 3		Total
Assets measured at fair value:
Other current receivables - hedge instruments	$	19	$	—	$	—	$	19
Liabilities measured at fair value:
Other current liabilities - contingent payment for a business combination		—		—		(688)		(688)
Other current payables - hedge instruments		(10)		—		—		(10)
Other long-term liabilities - contingent payment for a business combination	$	—	$	—	$	(687)	$	(687)


	Accrued
	expenses and		Other long-
	other payables		term liabilities		Total
Fair value as of December 31, 2022	$	729	$	1,377	$	2,106
Change in fair value		(375)		(528)		(903)
Payment		(249)		—		(249)
Classification of current maturity		416		(416)		—

	$	521	$	433	$	954


	Accrued
	expenses and		Other long-
	other		term
	payables		liabilities		Total

Fair value as of December 31, 2021	$	688	$	687	$	1,375
Business combination (see Note 5a)		—		1,768		1,768
Change in fair value		(263)		(774)		(1,037)
Classification of current maturity		304		(304)		—

	$	729	$	1,377	$	2,106