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INCOME TAX EXPENSE (Tables)
 12 Months Ended
Dec. 31, 2021
Income Tax Disclosure [Abstract]  
SCHEDULE OF DEFERRED INCOME TAXES

Deferred taxes are comprised of the following components:

 

  

As of

December 31

  

As of

December 31

 
   2021   2020 
         
Deferred tax assets          
Deferred research and development expenses  $38   $26 
Employee compensation and benefits  $19   $50 
Operating loss carryforward  $7,264   $7,110 
Operating lease right of use asset  $68    - 
Accrued severance pay  $13   $42 
           
Total deferred tax assets  $7,402   $7,228 
           
Deferred tax liabilities:          
Differences between tax basis and carrying values of loans  $39   $- 
Operating lease right of use liability  $70    - 
Intangible assets associated with business combinations  $956   $420 
Total deferred tax liabilities  $1,065    420 
           
Net deferred tax assets before valuation allowance  $6,337   $6,808 
Valuation allowance   (7,230)   (7,076)
Net deferred tax liabilities  $893   $268 
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFITS)

Income tax expenses are comprised as follows:

 

   2021   2020 
   Year ended 31, 
   2021   2020 
         
Current tax expenses  $302   $452 
Tax benefit in respect of prior years  $(73)  $(126)
Deferred tax income  $(139)  $(145)
Taxes on income  $90   $181 
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

A reconciliation between the theoretical tax expense, assuming all income is taxed at the statutory tax rate applicable to income of the Company, and the actual tax expense as reported in the statements of operations is as follows:

 

   2021   2020 
   Year ended 31, 
   2021   2020 
         
Income before income taxes as reported in the combined consolidated statements of operations  $681   $2,510 
Statutory tax rate the US   21%   21%
Theoretical tax expense  $143   $527 
Increase (decrease) in tax expenses resulting from:          
Lower tax rates for preferred technology enterprises   (262)   (412)
Non-deductible expenses   10    15 
Tax benefits in respect of prior years   (73)   (126)
Change in valuation allowance   154    73 
Others   118    104 
Taxes on income  $90   $181 
SCHEDULE OF LOSS (INCOME) FROM CONTINUING OPERATIONS, BEFORE TAXES ON INCOME

F. Income before taxes includes the following components:

 

   2021   2020 
   Year ended 31, 
   2021   2020 
         
USA  $(164)  $(65)
Israel   845    2,575 
Total loss before taxes on income  $

681

   $

2,510