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INCOME TAX EXPENSE (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

SCHEDULE OF DEFERRED INCOME TAXES

Deferred taxes are comprised of the following components:

 SCHEDULE OF DEFERRED INCOME TAXES

		As of December 31				As of December 31
		2022				2021
Deferred tax assets
Deferred research and development expenses		$	279			$	38
Employee compensation and benefits		$	13			$	19
Operating loss carryforward		$	7,554			$	7,264
Operating lease right of use asset		$	53			$	68
Accrued severance pay		$	13			$	13
Total deferred tax assets		$	7,912			$	7,402
Deferred tax liabilities:
Differences between tax basis and carrying values of loans		$	-			$	39
Operating lease right of use liability		$	57			$	70
Intangible assets associated with business combinations		$	1,796			$	956
Total deferred tax liabilities		$	1,853				1,065
Net deferred tax assets before valuation allowance		$	6,059			$	6,337
Valuation allowance			(7,572	)			(7,230	)
Net deferred tax liabilities		$	1,513			$	893

SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFITS)

Income tax expenses are comprised as follows:

 SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFITS)

		2022				2021
		Year ended December 31,
		2022				2021
Current tax expenses		$	782			$	302
Tax benefit in respect of prior years		$	(84	)		$	(73	)
Deferred tax income		$	(545	)		$	(139	)
Taxes on income		$	153			$	90

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:

 SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

		2022				2021
		Year ended December 31,
		2022				2021
Income before income taxes as reported in the consolidated statements of operations		$	1,270			$	681
Statutory tax rate in the US			21	%			21	%
Theoretical tax expense		$	267			$	143
Increase (decrease) in tax expenses resulting from:
Lower tax rates for preferred technology enterprises			(218	)			(262	)
Non-deductible expenses			192				10
Tax benefits in respect of prior years			(84	)			(73	)
Losses for tax purposes for which deferred taxes were not recorded			(399	)			-
Change in valuation allowance			342				154
Others			53				118
Taxes on income		$	153			$	90

SCHEDULE OF LOSS (INCOME) FROM CONTINUING OPERATIONS BEFORE TAXES ON INCOME

F. Income before taxes includes the following components:

 SCHEDULE OF LOSS (INCOME) FROM CONTINUING OPERATIONS BEFORE TAXES ON INCOME

		2022				2021
		Year ended December 31,
		2022				2021
USA		$	(595	)		$	(164	)
Israel			1,865				845
Total loss before taxes on income		$	1,270			$	681

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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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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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.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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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))
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