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Taxes on Income (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of income (loss) before taxes |
|  | Year ended December 31 |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | U.S. dollars in thousands |
Israel |  |  | (2,081 | ) |  |  | (1,096 | ) |  |  | - |
Foreign |  |  | (126 | ) |  |  | (465 | ) |  |  | 188 |
|  |  | (2,207 | ) |  |  | (1,561 | ) |  |  | 188 |
Schedule of income tax expense (benefit) |
|  | Year ended December 31 |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Current: |  | U.S. dollars in thousands |
Israel |  | - |  |  | - |  |  | - |
Foreign |  |  | 12 |  |  |  | 94 |  |  |  | 126 |
Total current income tax expense |  |  | 12 |  |  |  | 94 |  |  |  | 126 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Israel |  |  | - |  |  |  | - |  |  |  | - |
Foreign |  |  | (18 | ) |  |  | (115 | ) |  |  | (50 | )
Total deferred tax income |  |  | (18 | ) |  |  | (115 | ) |  |  | (50 | )
Total tax (benefit) expense |  |  | (6 | ) |  |  | (21 | ) |  |  | 76 |
Schedule of statutory income tax rate to effective income tax rate |
|  | December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | U.S. dollars in thousands |
Income (loss) before taxes on income |  |  | (2,201 | ) |  |  | (1,561 | ) |  |  | 188 |
Statutory tax rate |  |  | 23 | % |  |  | 23 | % |  |  | 23 | %
Tax (tax benefit) computed at the statutory tax rate |  |  | (506 | ) |  |  | (359 | ) |  |  | 43 |
Increase (decrease) in taxes on income resulting from the following: |  |  |  |  |  |  |  |  |  |  |  |
Tax rate differences applicable to subsidiaries |  |  | (110 | ) |  |  | (78 | ) |  |  | 10 |
Tax losses and timing differences for which deferred taxes were not recognized |  |  | 610 |  |  |  | 416 |  |  |  | 23 |
Taxes on income |  |  | (6 | ) |  |  | (21 | ) |  |  | 76 |
Schedule of deferred taxes assets and liabilities |
|  | Year ended December 31, |
|  | 2022 |  |  | 2021 |
|  | U.S. dollars in thousands |
Deferred tax asset |  |  |  |  |  |  |  |
Intangible assets |  |  | 110 |  |  |  | 56 |
Operating lease right of use asset |  |  | 32 |  |  |  | - |
Operating loss carryforward |  |  | 890 |  |  |  | 172 |
Total deferred tax assets |  |  | 1,032 |  |  |  | 228 |
Valuation allowance |  |  | (890 | ) |  |  | (172 | )
Total deferred tax assets after valuation allowance |  |  | 142 |  |  |  | 56 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Differences between tax basis and carrying value of loans |  |  | - |  |  |  | 370 |
Operating lease liability |  |  | 32 |  |  |  | - |
Total deferred tax liability |  |  | 32 |  |  |  | 370 |
Net deferred tax assets (liabilities) |  |  | 110 |  |  |  | (314 | )

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- Definition 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 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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- Definition 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 + Details
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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://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
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- 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
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