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v3.23.1

Transition to IFRS (Details) - Schedule of reconciliation of statements of financial position - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021 | Jan. 01, 2021 | Dec. 31, 2020
--- | --- | --- | --- | ---
CURRENT ASSETS: |  |  |  |
Cash and cash equivalents | $ 83,062 | $ 88,090 | $ 88,127 | $ 88,127
Short-term deposits | 3,904 | 5,586 | 289 |
Trade receivables, net | 118,126 | 116,975 | 91,986 |
Unbilled receivables and contract assets | 30,354 | 25,096 | 19,073 |
Other accounts receivable and prepaid expenses | 13,652 | 11,027 | 11,751 |
Total current assets | 249,098 | 246,774 | 211,226 |
LONG-TERM ASSETS: |  |  |  |
Severance pay fund |  |  |  |
Deferred taxes |  | 7,993 | 6,235 |
Right-of-use assets | 27,536 | 23,280 | 23,363 |
Other accounts receivable | 5,795 | 5,165 | 5,507 |
Property, plants and equipment, net | 8,338 | 5,872 | 5,988 |
Intangible assets, net | 52,057 | 51,390 | 53,404 |
Goodwill | 158,699 | 146,803 | 135,682 |
Total long-term assets | 256,043 | 240,503 | 230,179 |
Total assets | 505,141 | 487,277 | 441,405 |
CURRENT LIABILITIES: |  |  |  |
Short term debt | 20,755 | 17,108 | 11,598 |
Trade payables | 27,598 | 24,711 | 14,250 |
Accrued expenses and other accounts payable | 46,842 | 45,091 | 41,777 |
Current maturities of operating lease liabilities | 4,591 | 3,267 | 3,792 |
Liabilities in respect of business combinations | 19,287 | 6,635 | 4,998 |
Redeemable non-controlling interests | 27,172 | 23,197 | 14,611 |
Deferred revenue and customer advances | 9,808 | 10,771 | 8,793 |
Total current liabilities | 156,053 | 130,780 | 99,819 |
LONG-TERM LIABILITIES: |  |  |  |
Long-term debt | 30,412 | 20,155 | 13,352 |
Long-term operating lease liabilities | 24,282 | 21,907 | 21,230 |
Liability in respect of business combinations | 5,376 | 13,892 | 10,926 |
Deferred taxes |  | 17,945 | 17,484 |
Redeemable non-controlling interests | 1,120 | 6,137 | 9,315 |
Accrued severance pay, net | 901 | 905 | 872 |
Total long-term liabilities | 72,777 | 80,941 | 73,179 |
REDEEMABLE NON-CONTROLLING INTEREST |  |  |  |
EQUITY |  |  |  |
Share capital | 1,166 | 1,165 | 1,164 |
Additional paid-in capital | 182,031 | 184,047 | 188,415 |
Accumulated other comprehensive loss | (6,559) | 9,264 | 7,437 |
Accumulated earnings | 86,289 | 70,660 | 62,673 |
Total equity attributable to company shareholders’ | 262,927 | 265,136 | 259,689 |
Non-controlling interests | 13,384 | 10,420 | 8,718 |
Total equity | 276,311 | 275,556 | 268,407 | $ 268,407
Total liabilities, redeemable non-controlling interest and equity | $ 505,141 | 487,277 | 441,405 |
U.S. GAAP [Member] |  |  |  |
CURRENT ASSETS: |  |  |  |
Cash and cash equivalents |  | 88,090 | 88,127 |
Short-term deposits |  | 5,586 | 289 |
Trade receivables, net |  | 116,975 | 91,986 |
Unbilled receivables and contract assets |  | 25,096 | 19,073 |
Other accounts receivable and prepaid expenses |  | 11,032 | 11,751 |
Total current assets |  | 246,779 | 211,226 |
LONG-TERM ASSETS: |  |  |  |
Severance pay fund |  | 3,646 | 4,673 |
Deferred taxes |  | 8,091 | 6,397 |
Right-of-use assets |  | 24,299 | 24,509 |
Other accounts receivable |  | 5,165 | 5,507 |
Property, plants and equipment, net |  | 5,872 | 5,988 |
Intangible assets, net |  | 51,390 | 53,404 |
Goodwill |  | 146,803 | 135,682 |
Total long-term assets |  | 245,266 | 236,160 |
Total assets |  | 492,045 | 447,386 |
CURRENT LIABILITIES: |  |  |  |
Short term debt |  | 17,032 | 11,529 |
Trade payables |  | 24,711 | 14,250 |
Accrued expenses and other accounts payable |  | 45,173 | 41,846 |
Current maturities of operating lease liabilities |  | 3,943 | 3,413 |
Liabilities in respect of business combinations |  | 6,635 | 4,998 |
Redeemable non-controlling interests |  |  |  |
Deferred revenue and customer advances |  | 10,771 | 8,793 |
Total current liabilities |  | 108,265 | 84,829 |
LONG-TERM LIABILITIES: |  |  |  |
Long-term debt |  | 20,155 | 13,352 |
Long-term operating lease liabilities |  | 20,970 | 21,109 |
Liability in respect of business combinations |  | 13,892 | 10,926 |
Deferred taxes |  | 18,112 | 17,639 |
Redeemable non-controlling interests |  |  |  |
Accrued severance pay, net |  | 4,551 | 5,545 |
Total long-term liabilities |  | 77,680 | 68,571 |
REDEEMABLE NON-CONTROLLING INTEREST |  | 30,432 | 24,980 |
EQUITY |  |  |  |
Share capital |  | 1,165 | 1,164 |
Additional paid-in capital |  | 211,543 | 211,713 |
Accumulated other comprehensive loss |  | 9,294 | 7,835 |
Accumulated earnings |  | 43,246 | 39,720 |
Total equity attributable to company shareholders’ |  | 265,248 | 260,432 |
Non-controlling interests |  | 10,420 | 8,574 |
Total equity |  | 275,668 | 269,006 |
Total liabilities, redeemable non-controlling interest and equity |  | 492,045 | 447,386 |
Other GAAP Adjustments and reclassifications [Member] |  |  |  |
CURRENT ASSETS: |  |  |  |
Cash and cash equivalents |  |  |  |
Short-term deposits |  |  |  |
Trade receivables, net |  |  |  |
Unbilled receivables and contract assets |  |  |  |
Other accounts receivable and prepaid expenses |  | (5) |  |
Total current assets |  | (5) |  |
LONG-TERM ASSETS: |  |  |  |
Severance pay fund |  | (3,646) | (4,673) |
Deferred taxes |  | (98) | (162) |
Right-of-use assets |  | (1,019) | (1,146) |
Other accounts receivable |  |  |  |
Property, plants and equipment, net |  |  |  |
Intangible assets, net |  |  |  |
Goodwill |  |  |  |
Total long-term assets |  | (4,763) | (5,981) |
Total assets |  | (4,768) | (5,981) |
CURRENT LIABILITIES: |  |  |  |
Short term debt |  | 76 | 69 |
Trade payables |  |  |  |
Accrued expenses and other accounts payable |  | (82) | (69) |
Current maturities of operating lease liabilities |  | (676) | 379 |
Liabilities in respect of business combinations |  |  |  |
Redeemable non-controlling interests |  | 23,197 | 14,611 |
Deferred revenue and customer advances |  |  |  |
Total current liabilities |  | 22,515 | 14,990 |
LONG-TERM LIABILITIES: |  |  |  |
Long-term debt |  |  |  |
Long-term operating lease liabilities |  | 937 | 121 |
Liability in respect of business combinations |  |  |  |
Deferred taxes |  | (167) | (155) |
Redeemable non-controlling interests |  | 6,137 | 9,315 |
Accrued severance pay, net |  | (3,646) | (4,673) |
Total long-term liabilities |  | 3,261 | (4,608) |
REDEEMABLE NON-CONTROLLING INTEREST |  | (30,432) | (24,980) |
EQUITY |  |  |  |
Share capital |  |  |  |
Additional paid-in capital |  | (27,496) | (23,298) |
Accumulated other comprehensive loss |  | (30) | (398) |
Accumulated earnings |  | 27,414 | 22,953 |
Total equity attributable to company shareholders’ |  | (112) | (743) |
Non-controlling interests |  |  | 143 |
Total equity |  | (112) | (600) |
Total liabilities, redeemable non-controlling interest and equity |  | $ (4,768) | $ (5,981) |

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- Definition The nominal value of capital issued. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_e&doctype=Standard -URIDate 2022-03-24 + Details
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