TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

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

	Year ended December 31,
	2023		2022		2021
Income before income tax expense:
Israel		7,557		3,682		1,330
Foreign jurisdictions		160		176		172
		7,717		3,858		1,502
Current tax expense:
Israel		-		-		-
Foreign jurisdictions		41		35		57
		41		35		57
Deferred taxes (income) expenses:
Israel		1,323		629		(3,594	)
		1,323		629		(3,594	)
Income tax (benefit) expense, net		1,364		664		(3,537	)

Schedule of Reconciliation of The Theoretical Income Tax Expense To The Actual Income Tax Expense

	Year ended December 31,
	2023			2022			2021
Income before income tax expense as reported in the consolidated statements of comprehensive income		7,717			3,858			1,502
Statutory tax rates		23	%		23	%		23	%
Theoretical tax expense calculated		1,775			887			345
Losses and other items for which a valuation allowance was provided (released)		-			-			(3,563	)
Realization of carryforward tax losses for which valuation allowance was provided		-			-			(261	)
Tax benefit arising from "Preferred enterprises"		(532	)		(262	)		(93	)
Foreign tax rate differential in subsidiaries		(3	)		(4	)		17
Non-deductible items and others		124			43			18
Total		(411	)		(223	)		(3,882	)
Income tax (benefit) expense		1,364			664			(3,537	)

Schedule of Deferred Tax Assets And Liabilities

	December 31,
	2023		2022
Deferred tax assets:
Net operating loss carryforwards (in Israel)		849		2,284
Capital loss carryforwards (in Israel)		2,190		2,258
Reserves and other		99		274
Total gross deferred taxes		3,138		4,816

Less valuation allowance	(2,190	)	(2,258	)
Deferred tax assets, net	948		2,558
Deferred tax liabilities:
Undistributed income of subsidiaries	(76	)	(326	)
Property and equipment	(648	)	(635	)
Total deferred tax liabilities	(724	)	(961	)
Net deferred tax assets (liabilities)	224		1,597