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Taxes on Income (Tables) | 12 Months Ended
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Dec. 31, 2024
Taxes on Income [Abstract] |
Schedule of Deferred Income Taxes | Provided in respect of the following:
|  | December 31, |
|  | 2 0 2 4 |  |  | 2 0 2 3 |
|  | U.S. dollars in thousands |
Research and development expenses, which are recognized for tax purposes over three years |  | $ | 87 |  |  | $ | 95 |
Carryforward tax losses, see (2) below |  |  | 880 |  |  |  | 1,134 |
Other |  |  | 21 |  |  |  | 7 |
Less - valuation allowance, see (2) below |  |  | (880 | ) |  |  | (1,134 | )
|  | $ | 108 |  |  | $ | 102 |
Schedule of Taxes on Income Included in Statements of Operations | As follows:
|  | Years Ended December 31, |
|  | 2 0 2 4 |  |  | 2 0 2 3 |  |  | 2 0 2 2 |
|  | U.S. dollars in thousands |
Current: |  |  |  |  |  |  |  |  |
In Israel |  | $ | 252 |  |  | $ | 308 |  |  | $ | 335 |
Outside Israel |  |  | 125 |  |  |  | 45 |  |  |  | (12 | )
|  |  | 377 |  |  |  | 353 |  |  |  | 323 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
In Israel |  |  | (6 | ) |  |  | 12 |  |  |  | 1 |
Outside Israel |  |  | (37 | ) |  |  | (6 | ) |  |  | 6 |
|  |  | (43 | ) |  |  | 6 |  |  |  | 7 |
|  | $ | 334 |  |  | $ | 359 |  |  | $ | 330 |
Schedule of Reconciliation of Theoretical Tax Expense | Following is a reconciliation of the theoretical tax expense, assuming all income is taxed at the regular tax rates applicable to companies in Israel (see b. above), and the actual tax expense:
|  | Years Ended December 31, |
|  | 2 0 2 4 |  |  | 2 0 2 3 |  |  | 2 0 2 2 |
|  | U.S. dollars in thousands |
Income before taxes on income, as reported in the statements of operations* |  | $ | 4,964 |  |  | $ | 5,526 |  |  | $ | 5,617 |
Theoretical tax expense |  |  | 1,142 |  |  |  | 1,271 |  |  |  | 1,292 |
Less - tax benefits arising from Technologic Preferred Enterprise status, see a. above |  |  | (583 | ) |  |  | (757 | ) |  |  | (797 | )
|  |  | 559 |  |  |  | 514 |  |  |  | 495 |
Increase (decrease) in taxes resulting from other differences: |  |  |  |  |  |  |  |  |  |  |  |
Disallowable deductions |  |  | 120 |  |  |  | 140 |  |  |  | 20 |
Taxes on income from previous years |  |  | (44 | ) |  |  | (88 | ) |  |  | (80 | )
Changes in valuation allowance |  |  | (229 | ) |  |  | (178 | ) |  |  | (119 | )
Other |  |  | (79 | ) |  |  | (29 | ) |  |  | 14 |
Taxes on income for the reported years: |  | $ | 334 |  |  | $ | 359 |  |  | $ | 330 |
*As follows: |  |  |  |  |  |  |  |  |  |  |  |
Taxable in Israel |  | $ | 3,757 |  |  | $ | 4,830 |  |  | $ | 5,144 |
Taxable outside Israel |  |  | 1,207 |  |  |  | 696 |  |  |  | 473 |
|  | $ | 4,964 |  |  | $ | 5,526 |  |  | $ | 5,617 |

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- 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://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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