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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

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- 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

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- 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

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- 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

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