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Taxes on Income (Tables) | 12 Months Ended
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Dec. 31, 2023
Taxes on Income [Abstract] |
Schedule of Deferred Taxes | Deferred tax assets on losses for tax purposes carried forward to subsequent years are recognized if utilization of the related tax benefit against a future taxable income is expected.
|  | Property and equipment, net |  |  | Intangible assets, net |  |  | Carryforward tax losses |  |  | Carryforward research and development expenses |  |  | Other |  |  | Total |
|  | U.S. dollar in thousands |
Balance as of January 1, 2023 |  |  | - |  |  |  | (852 | ) |  |  | 551 |  |  |  | - |  |  |  | - |  |  |  | (301 | )
Changes during the year: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Charged to the statement of profit or loss |  |  | - |  |  |  | 688 |  |  |  | (509 | ) |  |  | 285 |  |  |  | 18 |  |  |  | 482 |
Balance as of December 31, 2023 |  |  | - |  |  |  | (164 | ) |  |  | 42 |  |  |  | 285 |  |  |  | 18 |  |  |  | 181 |
Balance as of January 1, 2022 |  |  | - |  |  |  | (1,067 | ) |  |  | 422 |  |  |  | - |  |  |  | - |  |  |  | (645 | )
Changes during the year: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Charged to the statement of profit or loss |  |  | - |  |  |  | 215 |  |  |  | 129 |  |  |  | - |  |  |  | - |  |  |  | 344 |
Balance as of December 31, 2022 |  |  | - |  |  |  | (852 | ) |  |  | 551 |  |  |  | - |  |  |  | - |  |  |  | (301 | )
Balance as of January 1, 2021 |  |  | (10 | ) |  |  | (783 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (793 | )
Changes during the year: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Initial recognition due to business combination |  |  | - |  |  |  | (825 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (825 | )
Charged to the statement of profit or loss |  |  | 10 |  |  |  | 541 |  |  |  | 422 |  |  |  | - |  |  |  | - |  |  |  | 973 |
Balance as of December 31, 2021 |  |  | - |  |  |  | (1,067 | ) |  |  | 422 |  |  |  | - |  |  |  | - |  |  |  | (645 | )
Schedule of Reconciliation of Theoretical Taxes on income | Following is a reconciliation of the theoretical taxes on income, assuming all income is taxed at the regular tax rates applicable to companies in Israel (see above) and the actual tax expense:
|  | Year ended December 31 |
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | % |  |  | U.S. dollars in thousands |  |  | % |  |  | U.S. dollars in thousands |  |  | % |  |  | U.S. dollars in thousands |
Loss before taxes on income, as reported in the statement of profit or loss |  |  | 23 |  |  |  | 6,089 |  |  |  | 23 |  |  |  | 12,783 |  |  |  | 23 |  |  |  | 9,470 |
Theoretical tax benefit |  |  |  |  |  |  | (1,400 | ) |  |  |  |  |  |  | (2,940 | ) |  |  |  |  |  |  | (2,178 | )
Increase (decrease) in effective tax rate due to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tax benefits arising from reduced tax rate under Preferred Technological Enterprise |  |  |  |  |  |  | (590 | ) |  |  |  |  |  |  | 441 |  |  |  |  |  |  |  | 497 |
Decrease in taxes resulting from utilization of losses in the reported year for which deferred taxes were not recognized in prior years |  |  |  |  |  |  | (843 | ) |  |  |  |  |  |  | - |  |  |  |  |  |  |  | - |
Increase in taxes resulting from permanent differences - non-deductible expenses |  |  |  |  |  |  | 2,206 |  |  |  |  |  |  |  | 261 |  |  |  |  |  |  |  | 214 |
Increase in taxes resulting from losses in the reported year for which deferred taxes were not recognized |  |  |  |  |  |  | 145 |  |  |  |  |  |  |  | 1,911 |  |  |  |  |  |  |  | 522 |
Tax benefit |  |  |  |  |  |  | (482 | ) |  |  |  |  |  |  | (327 | ) |  |  |  |  |  |  | (945 | )

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