INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

SCHEDULE OF INCOME TAX EXPENSE

The income tax expense consists of the following for the years ended December 31:

	2024			2023
Current
Federal	$	(287	)	$	388
State		22			75
Foreign		633			491
Deferred
Federal		127			(2,360	)
State		(119	)		(241	)
Foreign		(20	)		239
Income tax expense (benefit)	$	356		$	(1,408	)

SCHEDULE OF INCOME TAX STATUTORY RATE RECONCILIATION

The statutory rate reconciliation is as follows for the years ended December 31:

	2024			2023
Statutory rate	$	(200	)	$	1,148
State income tax		(101	)		79
Effect of foreign operations		(126	)		(124	)
Research and development		(121	)		(316	)
Valuation allowance		-			(2,563	)
Maquiladora tax		176			158
US permanent differences		(48	)		(44	)
Global intangible low-taxed income effect		484			7
Withholding tax		143			318
Other		149			(71	)
Income tax expense (benefit)	$	356		$	(1,408	)

SCHEDULE OF INCOME AND LOSS FROM OPERATIONS BEFORE INCOME TAX

Income and loss from operations before income taxes was derived from the following jurisdictions for the years ended December 31:

	2024			2023
United States	$	(3,284	)	$	3,307
Foreign		2,345			2,159
	$	(939	)	$	5,466

SCHEDULE OF DEFERRED TAX ASSETS (LIABILITIES)

Deferred tax assets (liabilities) consist of the following for the years ended December 31:

	2024			2023
Deferred tax assets
Inventory	$	535		$	423
Net operating losses		241			-
Accrued bonus		-			440
Stock-based compensation		277			206
Other accruals		94			415
Lease accounting lease liability		1,624			1,229
Capitalized research expenses		928			1,007
Tax credit carryforwards		151			94
Intangibles		422			477
Other		542			139
Total deferred tax assets		4,814			4,430
Deferred tax liabilities
Lease accounting lease asset		(1,562	)		(1,168	)
Withholding tax		(219	)		(239	)
Prepaid expenses		(186	)		(213	)
Property and equipment		(278	)		(276	)
Other		(213	)		(133	)
Total deferred tax liabilities		(2,458	)		(2,029	)
Net deferred tax assets	$	2,356		$	2,401

SCHEDULE OF UNRECOGNIZED TAX BENEFIT LIABILITIES

Balance as of January 1, 2023	$	50
Tax positions - additions		81
Tax positions - reductions		-
Balance as of December 31, 2023		131
Tax positions - additions		13
Tax positions - reductions		(47	)
Balance as of December 31, 2024	$	97