FINANCIAL INSTRUMENTS

3 Months Ended

Mar. 31, 2023

Investments, All Other Investments [Abstract]

FINANCIAL INSTRUMENTS

NOTE 7 - FINANCIAL INSTRUMENTS:

a. Fair value of financial instruments

The carrying amounts of financial instruments included in working capital approximate their fair value due to the relatively short-term maturities of such instruments.

b. As of March 31, 2023, and December 31, 2022, allowance for expected credit loss was immaterial.