TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Deferred Income Taxes

	December 31,
	2 0 2 5			2 0 2 4
	U.S. dollars in thousands
Research and development expenses, which are recognized for tax purposes over three years	$	78		$	87
Carryforward tax losses, see (2) below		1,194			880
Other		69			21
Less - valuation allowance, see (2) below		(1,194	)		(880	)
	$	147		$	108

Schedule of Components of Income Tax Expense

	Years Ended December 31,
	2 0 2 5		2 0 2 4		2 0 2 3
	In thousands
Domestic		1,753		3,757		4,830
Foreign		1,014		1,207		696
		2,767		4,964		5,526

Schedule of Taxes on Income Included in Statements of Operations

	Years Ended December 31,
	2 0 2 5			2 0 2 4			2 0 2 3
	U.S. dollars in thousands
Current:
Domestic	$	202		$	252		$	308
Foreign		60			125			45
		262			377			353
Deferred:
Domestic		(38	)		(6	)		12
Foreign		(61	)		(37	)		(6	)
		(99	)		(43	)		6
	$	163		$	334		$	359

Schedule of Reconciliation of Theoretical Tax Expense

	U.S. dollars in thousands			Percent
Income before taxes on income, as reported in the statements of operations	$	2,767			100	%
Theoretical tax expense		636			23	%
Less - tax benefits arising from Technologic Preferred Enterprise status in Israel, see a. above		(272	)		(9.82	)%
		364			13.18	%
Foreign tax effects		(115	)		(4.15	)%
Changes in valuation allowance		(102	)		(3.68	)%
Non-taxable or non-deductible items		4			0.13	%
Other adjustments		12			0.4	%
Taxes on income for the reported years:	$	163			5.88	%

	Years Ended December 31,
	2 0 2 4			2 0 2 3
	U.S. dollars in thousands
Income before taxes on income, as reported in the statements of operations	$	4,964		$	5,526
Theoretical tax expense		1,142			1,271
Less - tax benefits arising from Technologic Preferred Enterprise status in Israel, see a. above		(583	)		(757	)
		559			514
Increase (decrease) in taxes resulting from other differences:
Disallowable deductions		120			140
Taxes on income from previous years		(44	)		(88	)
Changes in valuation allowance		(229	)		(178	)
Other		(72	)		(29	)
Taxes on income for the reported years:	$	334		$	359