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TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of Deferred Income Taxes

			December 31,
			2024				2023
1.	Provided in respect of the following:
	Gross deferred tax assets:
	Carryforward tax losses and credits *) **)		$	34,030			$	35,636
	Property, equipment and intangibles			28,645				29,055
	Inventory accrual			2,268				1,460
	Vacation accrual			662				686
	Supplementary tax advances			1,530				1,274
	Deferred revenues			-				193
	Research and development costs			7,056				5,167
	Other temporary differences			883				1,860
	Gross deferred tax assets			75,074				75,331
	Valuation allowance			(57,667	)			(56,491	)
	Net deferred tax assets			17,407				18,840
	Gross deferred tax liabilities:
	Property, equipment and intangibles			(5,511	)			(7,042	)
	Other temporary differences			-				(314	)
	Gross deferred tax liabilities			(5,511	)			(7,356	)
	Net deferred tax assets		$	11,896			$	11,484

*) The amounts are presented after reduction for unrecognized tax benefits of $3,241 and $2,860 as of December 31, 2024 and 2023, respectively.

**) Excluding capital losses carryforwards, which are not part of the Company’s on-going business, and for which the Company records full valuation allowance, see Note 12c.

Schedule of Effective Income Tax Rate Reconciliation

		Year ended December 31,
		2024				2023				2022
Income before taxes on income, as reported in the consolidated statements of income (loss)		$	29,201			$	28,194			$	7,135
Statutory tax rate			23.0	%			23.0	%			23.0	%
Theoretical taxes on income		$	6,716			$	6,485			$	1,641
Currency differences			1,324				(1,212	)			621
Tax adjustment in respect of different tax rates			1,313				501				(883	)
Changes in valuation allowance			1,176				322				1,999
Expiration of carryforward tax losses			4,033				2,814				1,517
Exempt subsidy income			(9,537	)			(5,257	)			(6,758	)
Release of trapped earnings			-				-				12,880
Exempts income from arbitrations			(4,035	)			(975	)			-
Nondeductible expenses and other differences			3,362				2,012				2,046
		$	4,352			$	4,690			$	13,063

Schedule of Taxes on Income

		Year ended December 31,
		2024				2023				2022
Current		$	2,355			$	2,380			$	14,940
Deferred			1,997				2,310				(1,877	)
		$	4,352			$	4,690			$	13,063

		Year ended December 31,
		2024				2023				2022
Domestic		$	4,385			$	2,938			$	12,154
Foreign			(33	)			1,752				909
		$	4,352			$	4,690			$	13,063

Schedule of Income (Loss) Before Taxes on Income

		Year ended December 31,
		2024				2023				2022
Domestic		$	13,207			$	24,532			$	(7,523	)
Foreign			15,994				3,662				14,658
		$	29,201			$	28,194			$	7,135

Schedule of Unrecognized Tax Benefits

		December 31,
		2024				2023
Balance at beginning of year		$	3,397			$	2,908
Increase (decrease) in tax positions for prior years, net			(221	)			212
Increase in tax positions for current year			417				277
Balance at the end of year *)		$	3,594			$	3,397

*) The amounts for the years ended December 31, 2024 and 2023 include $3,241 and $2,860, respectively, of unrecognized tax benefits which are presented as a reduction from deferred tax assets, see Note 12d.

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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.

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