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Taxes on Income (Tables)

12 Months Ended

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

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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

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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

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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))
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