TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

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

	Year ended December 31,
	2024		2023		2022
Income before income tax expense:
Israel		4,976		7,557		3,682
Foreign jurisdictions		121		160		176
		5,097		7,717		3,858
Current tax expense:
Israel		-		-		-
Foreign jurisdictions		39		41		35
		39		41		35
Deferred taxes (income) expenses:
Israel		614		1,323		629
Income tax (benefit) expense, net		873		1,364		664

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

	Year ended December 31,
	2024			2023			2022
Income before income tax expense as reported in the consolidated statements of comprehensive income		5,097			7,717			3,858
Statutory tax rates		23	%		23	%		23	%
Theoretical tax expense calculated		1,172			1,775			887
Tax benefit arising from "Preferred enterprises"		(357	)		(532	)		(262	)
Foreign tax rate differential in subsidiaries		11			(3	)		(4	)
Non-deductible items and others		47			124			43
Total		(299	)		(411	)		(223	)
Income tax (benefit) expense		873			1,364			664

Schedule of Deferred Tax Assets And Liabilities

	December 31,
	2024		2023
Deferred tax assets:
Net operating loss carryforwards (in Israel)		132		849
Capital loss carryforwards (in Israel)		2,179		2,190
Prepayment for non-deductible expenses		886		-
Reserves and other		443		99
Total gross deferred taxes		3,640		3,138

Less valuation allowance	(2,179	)	(2,190	)
Deferred tax assets, net	1,461		948
Deferred tax liabilities:
Undistributed income of subsidiaries	(200	)	(76	)
Property and equipment	(765	)	(648	)
Total deferred tax liabilities	(965	)	(724	)
Net deferred tax assets	496		224