XML 41 R28.htm IDEA: XBRL DOCUMENT
v3.22.4

Taxes on Income (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of deferred income taxes |
|  | December 31, |
|  | 2 0 2 2 |  |  | 2 0 2 1 |
|  | U.S. dollars in thousands |
Research and development expenses |  | $ | 105 |  |  | $ | 104 |
Carryforward tax losses, see (2) below |  |  | 1,388 |  |  |  | 1,588 |
Other |  |  | 10 |  |  |  | 18 |
Less - valuation allowance, see (2) below |  |  | (1,360 | ) |  |  | (1,526 | )
|  | $ | 143 |  |  | $ | 184 |
Schedule of taxes on income included in statements of operations |
|  | Years Ended December 31, |
|  | 2 0 2 2 |  |  | 2 0 2 1 |  |  | 2 0 2 0 |
|  | U.S. dollars in thousands |
Current: |  |  |  |  |  |  |  |  |
In Israel |  | $ | 335 |  |  | $ | 687 |  |  | $ | 420 |
Outside Israel |  |  | (12 | ) |  |  | 346 |  |  |  | 167 |
|  |  | 323 |  |  |  | 1,033 |  |  |  | 587 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
In Israel |  |  | 1 |  |  |  | (18 | ) |  |  | (59 | )
Outside Israel |  |  | 6 |  |  |  | (79 | ) |  |  | (69 | )
|  | $ | 330 |  |  | $ | 936 |  |  | $ | 459 |
Schedule of reconciliation of theoretical tax expense |
|  | Years Ended December 31, |
|  | 2 0 2 2 |  |  | 2 0 2 1 |  |  | 2 0 2 0 |
|  | U.S. dollars in thousands |
Income before taxes on income, as reported in the statements of operations* |  | $ | 5,617 |  |  | $ | 6,883 |  |  | $ | 5,842 |
Theoretical tax expense |  |  | 1,292 |  |  |  | 1,583 |  |  |  | 1,344 |
Less - tax benefits arising from Technologic Preferred Enterprise status, see a. above |  |  | (797 | ) |  |  | (739 | ) |  |  | (796 | )
|  |  | 495 |  |  |  | 844 |  |  |  | 548 |
Increase (decrease) in taxes resulting from other differences: |  |  |  |  |  |  |  |  |  |  |  |
Disallowable deductions |  |  | 20 |  |  |  | 38 |  |  |  | 52 |
Taxes on income from previous years |  |  | (80 | ) |  |  | 169 |  |  |  | - |
Changes in valuation allowance |  |  | (119 | ) |  |  | (127 | ) |  |  | (152 | )
Other |  |  | 14 |  |  |  | 12 |  |  |  | 11 |
Taxes on income for the reported years: |  | $ | 330 |  |  | $ | 936 |  |  | $ | 459 |
* As follows: |  |  |  |  |  |  |  |  |  |  |  |
Taxable in Israel |  | $ | 5,144 |  |  | $ | 4,936 |  |  | $ | 5,135 |
Taxable outside Israel |  |  | 473 |  |  |  | 1,947 |  |  |  | 707 |
|  | $ | 5,617 |  |  | $ | 6,883 |  |  | $ | 5,842 |

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References 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)) -URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI https://asc.fasb.org/extlink&oid=126976462&loc=d3e36027-109320 + Details
Name: | us-gaap_SummaryOfIncomeTaxExaminationsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration