XML 54 R40.htm IDEA: XBRL DOCUMENT
v3.23.1

TAXES ON INCOME (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Profit Before Income Tax Expense (Benefit) Included In The Statement Of Operations |
|  | Year ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Income before income tax expense: |  |  |  |  |  |  |  |  |
Israel |  |  | 3,682 |  |  |  | 1,330 |  |  |  | 2,504 |
Foreign jurisdictions |  |  | 176 |  |  |  | 172 |  |  |  | 175 |
|  |  | 3,858 |  |  |  | 1,502 |  |  |  | 2,679 |
Current tax expense: |  |  |  |  |  |  |  |  |  |  |  |
Israel |  |  | - |  |  |  | - |  |  |  | - |
Foreign jurisdictions |  |  | 35 |  |  |  | 57 |  |  |  | 38 |
|  |  | 35 |  |  |  | 57 |  |  |  | 38 |
Deferred taxes (income) expenses: |  |  |  |  |  |  |  |  |  |  |  |
Israel |  |  | 629 |  |  |  | (3,594 | ) |  |  | 33 |
|  |  | 629 |  |  |  | (3,594 | ) |  |  | 33 |
Income tax (benefit) expense, net |  |  | 664 |  |  |  | (3,537 | ) |  |  | 71 |
Schedule of Reconciliation Of The Theoretical Income Tax Expense To The Actual Income Tax Expense |
|  | Year ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Income before income tax expense as reported in the consolidated statements of comprehensive income |  |  | 3,858 |  |  |  | 1,502 |  |  |  | 2,679 |
Statutory tax rates |  |  | 23 | % |  |  | 23 | % |  |  | 23 | %
Theoretical tax expense calculated |  |  | 887 |  |  |  | 345 |  |  |  | 616 |
Losses and other items for which a valuation allowance was provided (released) |  |  | - |  |  |  | (3,563 | ) |  |  | 419 |
Realization of carryforward tax losses for which valuation allowance was provided |  |  | - |  |  |  | (261 | ) |  |  | (692 | )
Tax benefit arising from "Preferred enterprises" |  |  | (262 | ) |  |  | (93 | ) |  |  | (303 | )
Foreign tax rate differential in subsidiaries |  |  | (4 | ) |  |  | 17 |  |  |  | (3 | )
Non-deductible items and others |  |  | 43 |  |  |  | 18 |  |  |  | 34 |
Total |  |  | (223 | ) |  |  | (3,882 | ) |  |  | (545 | )
Income tax (benefit) expense |  |  | 664 |  |  |  | (3,537 | ) |  |  | 71 |
Schedule of Deferred Tax Assets And Liabilities |
|  | December 31, |
|  | 2022 |  |  | 2021 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforwards (in Israel) |  |  | 2,284 |  |  |  | 3,265 |
Capital loss carryforwards (in Israel) |  |  | 2,258 |  |  |  | 2,549 |
Reserves and other |  |  | 274 |  |  |  | 252 |
Total gross deferred taxes |  |  | 4,816 |  |  |  | 6,066 |
Less valuation allowance |  |  | (2,258 | ) |  |  | (2,549 | )
Deferred tax assets, net |  |  | 2,558 |  |  |  | 3,517 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Undistributed income of subsidiaries |  |  | (326 | ) |  |  | (290 | )
Property and equipment |  |  | (635 | ) |  |  | (677 | )
Total deferred tax liabilities |  |  | (961 | ) |  |  | (967 | )
Net deferred tax assets (liabilities) |  |  | 1,597 |  |  |  | 2,550 |

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(1)(Note 1)) -URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration