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EARNINGS PER SHARE ("EPS")
 12 Months Ended
Dec. 31, 2024
Earnings Per Share [Abstract]  
EARNINGS PER SHARE ("EPS")
NOTE 13 -
EARNINGS PER SHARE (“EPS”)
 
Basic earnings per share are based on the weighted average number of ordinary shares outstanding, net of treasury shares. Diluted EPS is based on those shares used in basic EPS plus shares that would have been outstanding assuming issuance of ordinary shares for all dilutive potential ordinary shares outstanding.
 
   
Year ended December 31,
  
   
2024
    
2023
    
2022
  
Numerator for EPS:
                  
Net Income (loss)
  
$
11,167
    
$
4,672
    
$
(1,562
)
 Denominator for EPS:
                        
Weighted average shares outstanding – basic
    
10,363,978
      
8,961,689
      
8,911,546
  
Dilutive shares
    
851,849
      
122,333
      
-
  
Weighted average shares outstanding – diluted
    
11,215,827
      
9,084,022
      
8,911,546
  
EPS:
                        
Basic
  
$
1.08
    
$
0.52
    
$
(0.175
 )
Diluted
  
$
1.00
    
$
0.51
    
$
(0.175
 )
 
For the year 2022, diluted loss per share does not include 675,000 options.