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TAXES ON INCOME (Tables)
12 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
SCHEDULE OF COMPONENTS OF LOSS BEFORE INCOME TAXES

The components of loss before income taxes are as follows:

  

   Year ended December 31 
   2022   2021 
   ($ in thousands) 
Loss before taxes on income:          
InspireMD, Inc.  $(4,773)  $(4,452)
Subsidiaries   (13,690)   (10,421)
   $(18,463)  $(14,873)
SCHEDULE OF CHANGES IN VALUATION ALLOWANCE

The changes in the valuation allowance for the year ended December 31, 2022 and 2021 were as follows:

 

   Year ended December 31 
   2022   2021 
   ($ in thousands) 
Balance at the beginning of the year  $39,212   $35,145 
Changes during the year:          
Losses during the year (including foreign exchange rate effect)   859    4,067 
Balance at the end of the year  $40,071   $39,212 
SCHEDULE OF RECONCILIATION OF UNCERTAIN TAX POSITIONS

The following is a reconciliation of the total amounts of the Company’s uncertain tax positions during the year ended December 31, 2022 and 2021 were as follows:

 

   Year ended December 31, 
   2022   2021 
   ($ in thousands) 
Balance at beginning of period  $89   $52 
Increase in uncertain tax positions because of tax positions taken during the year   17    37 
Balance at end of period  $106   $89 
SCHEDULE OF OPEN TAX YEARS BY MAJOR JURISDICTION

A summary of open tax years by major jurisdiction is presented below:

 

Jurisdiction   Years
U.S.   2019-2022
Israel   2018-2022
Germany   2019-2022
SCHEDULE OF DEFERRED INCOME TAX

 

  g. Deferred income tax:

 

   2022   2021 
   December 31, 
   2022   2021 
   ($ in thousands) 
     
Long-term:          
Provision for vacation and recreation pay   45    53 
R&D expenses   1,452    1,000 
Operating lease right of use assets   (357)   (248)
Operating lease liabilities   371    276 
Share-based compensation   3,021    2,849 
Carry forward tax losses   35,507    35,248 
Accrued severance pay, net   32    34 
Deferred tax assets noncurrent   40,071    39,212 
Less-valuation allowance   (40,071)   (39,212)
Deferred tax assets   -    -