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INCOME TAX EXPENSE (Tables)
 12 Months Ended
Dec. 31, 2023
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

 
   2023   2022 
         
Deferred tax assets          
Deferred research and development expenses  $83   $279 
Employee compensation and benefits  $23   $13 
Operating loss carryforward  $7,927   $7,554 
Operating lease right of use asset  $47   $53 
Accrued severance pay  $-   $13 
           
Total deferred tax assets  $8,080   $7,912 
           
Deferred tax liabilities:          
Operating lease right of use liability  $48   $57 
Intangible assets associated with business combinations  $1,469   $1,796 
Total deferred tax liabilities  $1,517    1,853 
           
Net deferred tax assets before valuation allowance  $6,563   $6,059 
Valuation allowance   (7,933)   (7,572)
Net deferred tax liabilities  $1,370   $1,513 
SCHEDULE OF INCOME TAX EXPENSES (BENEFITS)

Income tax expenses are comprised as follows:

 

   2023   2022 
   Year ended December 31, 
   2023   2022 
         
Current tax expenses  $234   $782 
Tax benefit in respect of prior years  $(160)  $(84)
Deferred tax income  $(140)  $(545)
Taxes on income (benefit)  $(66)  $153 
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:

 

   2023   2022 
   Year ended December 31, 
   2023   2022 
         
Income (loss) before income taxes as reported in the consolidated statements of operations  $(8,753)  $1,270 
Statutory tax rate in the US   21%   21%
Theoretical tax expense (benefit)  $(1,838)  $267 
Increase (decrease) in tax expenses resulting from:          
Lower tax rates for preferred technology enterprises   637    (218)
Non-deductible expenses   734    192 
Tax benefits in respect of prior years   (160)   (84)
Losses for tax purposes for which deferred taxes were not recorded   101    (399)
Change in valuation allowance   361    342 
Others   99    53 
Taxes on income (benefit)  $(66)  $153 
SCHEDULE OF INCOME (LOSS) BEFORE TAXES ON INCOME

F. Income (loss) before taxes includes the following components:

 

   2023     2022 
   Year ended December 31, 
   2023     2022 
USA  $(1,689)    $(595)
Israel  $(7,064)

(*)

   $1,865 
Total income (loss) before taxes on income  $(8,753)    $1,270 

 

(*) Including a goodwill impairment loss of $5,107 (see note 6.B).