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SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Income Tax Disclosure [Abstract]    
Income before income taxes as reported in the consolidated statements of operations $ 1,270 $ 681
Statutory tax rate 21.00% 21.00%
Theoretical tax expense $ 267 $ 143
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