Taxes on Income (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of deferred income taxes

	December 31,
	2 0 2 1			2 0 2 0
	U.S. dollars in thousands
Research and development expenses	$	104		$	84
Carryforward tax losses, see (2) below		1,588			1,604
Other		18			11
Less - valuation allowance, see (2) below		(1,526	)		(1,572	)
	$	184		$	127

Schedule of taxes on income included in statements of operations

	Years Ended December 31,
	2 0 2 1			2 0 2 0			2 0 1 9
	U.S. dollars in thousands
Current:
In Israel	$	687		$	420		$	316
Outside Israel		346			167			172
		1,033			587			488
Deferred:
In Israel		(18	)		(59	)		(2	)
Outside Israel		(79	)		(69	)		(28	)
	$	936		$	459		$	458

Schedule of reconciliation of theoretical tax expense

	Years Ended December 31,
	2 0 2 1			2 0 2 0			2 0 1 9
	U.S. dollars in thousands
Income before taxes on income, as reported in the statements of operations*	$	6,883		$	5,842		$	5,523
Theoretical tax expense		1,583			1,344			1,270
Less - tax benefits arising from Technologic Preferred Enterprise status, see a. above		(739	)		(796	)		(651	)
		844			548			619
Increase (decrease) in taxes resulting from permanent differences:
Disallowable deductions		38			52			44
Taxes on income previous years		169			-			-
Changes in valuation allowance		(127	)		(152	)		(212	)
Other		12			11			7
Taxes on income for the reported years:	$	936		$	459		$	458
*  As follows:
Taxable in Israel	$	4,936		$	5,135		$	4,039
Taxable outside Israel		1,947			707			1,484
	$	6,883		$	5,842		$	5,523