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EQUITY (Tables)
 9 Months Ended
Sep. 30, 2023
Stockholders' Equity Note [Abstract]  
Share-Based Payment Arrangement, Option, Activity [Table Text Block] A summary of the status of the Company’s stock option plans for the nine months ended September 30, 2023 and the year ended December 31, 2022 and changes during the periods are presented below (in number of options):
   

Number

of Options

    

Average

Exercise Price

  
                 

Outstanding options at January 1, 2022

     165,620     $ 6.256  

Options granted

     -       -  

Options canceled/forfeited

     (7,200

)

   $ 6.530  
                 

Outstanding options at December 31, 2022

     158,420     $ 6.245  

Options granted

     -       -  

Options canceled/forfeited

     -     $ -  
                 

Outstanding options at September 30, 2023

     158,420     $ 6.245