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Taxes on Income (Tables)
12 Months Ended
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 )