INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The tax effect of temporary differences that give rise to deferred tax assets and deferred tax liabilities are as follows as of December 31,

In thousands
Deferred tax assets	2023			2022
Reserves and deferred revenue	$	1,213		$	411
163(j) Limitation		3,165			2,260
Foreign deferred tax assets		356			135
Net operating loss		10,731			8,353
Total gross deferred tax assets		15,465			11,158
Less: Valuation Allowance		(14,947	)		(10,890	)
Net deferred tax assets		518			269
Deferred tax liabilities
Depreciation		(162	)		(134	)
Total deferred tax liabilities		(162	)		(134	)
Net deferred tax assets	$	356		$	135

SCHEDULE OF DEFERRED TAX ASSETS AND VALUATION ALLOWANCES

Components of net deferred tax assets, including a valuation allowance, are as follows as of December 31:

	2023			2022
Net deferred tax assets	$	15,303		$	11,025
Valuation allowance		(14,947	)		(10,890	)
Total deferred tax assets	$	356		$	135

SCHEDULE OF RECONCILIATION OF STATUTORY RATE AND EFFECTIVE TAX RATE

The reconciliation between statutory rate and effective rate is as follows as of December 31,:

	2023			2022
Federal statutory tax rate		21.00	%		21.00	%
State taxes		(.03	)%		(0.07	)%
Foreign income taxes		(5.79	)%		(4.45	)%
Change in valuation allowance		(6.66	)%		(16.13	)%
Return to provision adjustments		(0.00	)%		(.03	)%
Goodwill amortization		(10.31	)%		(.76	)%
Effective tax rate		(1.79	)%		(.44	)%