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TAXES ON INCOME - Reconciliation of the theoretical tax expenses (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
TAXES ON INCOME |  |  |
Income before taxes, as reported in the consolidated statements of operations | $ 14,372 | $ 34,183 | $ 39,647
Israeli statutory corporate tax rate | 23.00% | 23.00% | 23.00%
Theoretical tax expense on the above amount at the Israeli statutory corporate tax rate | $ 3,304 | $ 7,861 | $ 9,118
Impact of Preferred Technological Enterprise status | (608) | (3,031) | (3,555)
Changes in tax reserve for uncertain tax positions | 47 | 90 | 175
Adjustments for previous years' taxes | 486 | 448 | 88
Impact of income tax at rates other than the Israeli statutory corporate tax rate | 749 | (375) | 603
Share-based compensation expenses | 1,289 | 329 | (65)
Losses and timing differences for which valuation allowance was provided | 198 | 453 | 140
Impact of tax rate change | 0 | 152 | 0
Other | 127 | (210) | (608)
Actual tax expense | $ 5,592 | $ 5,717 | $ 5,896

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