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TAXES ON INCOME - Reconciliation of the theoretical tax expenses (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
TAXES ON INCOME |  |  |
Income before taxes, as reported in the consolidated statements of operations | $ 15,096 | $ 14,372 | $ 34,183
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 | $ 3,472 | $ 3,304 | $ 7,861
Impact of Preferred Technological Enterprise status | (3,077) | (608) | (3,031)
Changes in tax reserve for uncertain tax positions | (67) | 47 | 90
Adjustments for previous years' taxes | 2,536 | 486 | 448
Impact of income tax at rates other than the Israeli statutory corporate tax rate | 2,131 | 749 | (375)
Share-based compensation expenses see Note 11c | 1,914 | 1,289 | 329
Losses and temporary differences for which valuation allowance was provided | (7,363) | 198 | 453
Impact of tax rate change | 0 | 0 | 152
Other | 239 | 127 | (210)
Actual tax expense (benefit) | $ (215) | $ 5,592 | $ 5,717

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