TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Profit Before Income Tax Expense (Benefit) Included In The Statement Of Operations

Profit before tax and income tax expense included in the consolidated statements of comprehensive income:

	Year ended December 31,
	2019		2018			2017
Income (loss) before income tax expense:
Israel		1,741		(2,663	)		(3,701	)
Foreign jurisdictions		129		119			-
		1,870		(2,544	)		(3,701	)
Current tax expense:
Israel		-		14			-
Foreign jurisdictions		32		49			74
		32		63			74
Deferred taxes:
Israel		45		-			-
		45		-			-
Income tax expense		77		63			74

Reconciliation Of The Theoretical Income Tax Expense To The Actual Income Tax Expense

A reconciliation of the theoretical income tax benefit, assuming all income is taxable at the statutory rates applicable in Israel, and the actual income tax expense, is as follows:

	Year ended December 31,
	2019			2018			2017
Income (loss) before income tax expense as reported in the consolidated statements of comprehensive income		1,870			(2,544	)		(3,701	)
Statutory tax rates		23	%		23	%		24	%
Theoretical tax expense (benefit) calculated		430			(585	)		(888	)
Losses and other items for which a valuation allowance was provided		(38	)		271			1,218
Change in effective on corporate tax rate		-			-			(49	)
Realization of carryforward tax losses for which valuation allowance was provided		(250	)		-			-
Tax benefit arising from "Preferred enterprises"		(109	)		189			296
Foreign tax rate differential in subsidiaries		22			22			44
Non-deductible items and others		22			166			(547	)
Total		(353	)		648			962
Income tax expense		77			63			74

Deferred Tax Assets And Liabilities

Deferred taxes reflect the tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and such amounts for income tax purposes. Significant components of the Company's deferred tax liabilities and assets are as follows:

	December 31,
	2019		2018
Deferred tax assets:
Net operating loss carryforwards (in Israel)		3,851		3,892
Capital loss carryforwards (in Israel)		2,073		2,137
Reserves, operating lease and others		637		228
Tax credit carryforward		1,085		992
Total gross deferred taxes		7,646		7,249

Less valuation allowance	(6,298	)	(6,160	)
Deferred tax assets, net	1,348		1,089
Deferred tax liabilities:
Undistributed income of subsidiaries	(232	)	(212	)
Property and equipment, and operating lease	(1,161	)	(877	)
Total deferred tax liabilities	(1,393	)	(1,089	)
Net deferred tax liabilities	(45	)	-