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SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Income Tax Disclosure [Abstract]    
Income before income taxes as reported in the combined consolidated statements of operations $ 681 $ 2,510
Statutory tax rate 21.00% 21.00%
Theoretical tax expense $ 143 $ 527
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