Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2018

Depreciation of Property, Plant and Equipment

Property, plant and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated on the straight-line basis over the estimated useful life of the assets at the following annual rates:

		%
Machinery and equipment		15 - 33
Office furniture and equipment		6 - 33
Leasehold improvements		*

* Over the shorter term of the lease or the life of the asset

Computation of Basic and Diluted Income Per Ordinary Share

The following table summarizes information related to the computation of basic and diluted income per ordinary share for the years indicated.

	Year ended December 31
	2016		2017		2018
Net income attributable to ordinary shares
(US$ thousands)		13,137		21,714		14,637

Weighted average number of ordinary shares outstanding
used in basic income per ordinary share calculation		7,343,696		7,455,528		7,552,094

Add assumed exercise of outstanding dilutive potential
ordinary shares		91,485		146,443		105,236

Weighted average number of ordinary shares outstanding
used in diluted income per ordinary share calculation		7,435,181		7,601,971		7,657,330

Basic income per ordinary shares (US$)		1.789		2.912		1.938

Diluted income per ordinary shares (US$)		1.767		2.856		1.912

The weighted average number of shares related to options
and RSUs excluded from the diluted earnings per share
calculation because of anti-dilutive effect		9,633		-		171,086