Taxes on Income (Tables)

12 Months Ended

Dec. 31, 2022

Disclosure Of Income Tax Text Block Abstract

Schedule of deferred taxes

	Property and equipment, net			Intangible assets, net			Carryforward tax losses		Total
	U.S. dollar in thousands
Balance as of January 1, 2022		-			(1,067	)		422		(645	)
Changes during the year:
Tax benefit		-			215			129		344
Balance as of December 31, 2022		-			(852	)		551		(301	)
Balance as of January 1, 2021		(10	)		(783	)		-		(793	)
Changes during the year:
Initial recognition due to business combination		-			(825	)		-		(825	)
Tax benefit		10			541			422		973
Balance as of December 31, 2021		-			(1,067	)		422		(645	)
Balance as of January 1, 2020		(33	)		(1,007	)		-		(1,040	)
Changes during the year:
Tax benefit		23			224			-		247
Balance as of December 31, 2020		(10	)		(783	)		-		(793	)

Schedule of reconciliation of theoretical tax expense

	Year ended December 31
	2022					2021					2020
	%		U.S. dollars in thousands			%		U.S. dollars in thousands			%		U.S. dollars in thousands
Loss before taxes on income, as reported in the statement of profit or loss		23		13,478			23		14,070			23		8,091
Theoretical tax benefit				(3,100	)				(3,236	)				(1,861	)
Increase in taxes resulting from permanent differences - non-deductible expenses				282					311					86
Increase in taxes resulting from losses in the reported year for which deferred taxes were not recognized				2,491					1,980					1,529
Tax benefit				(327	)				(945	)				(246	)