SELECTED CONSOLIDATED STATEMENTS OF INCOME (LOSS) DATA (Tables)

12 Months Ended

Dec. 31, 2021

SELECTED STATEMENTS OF OPERATIONS DATA [Abstract]

Reconciliation of Allowance for Doubtful Accounts

a.Financial expenses, net:

	Year ended December 31,
	2021		2020		2019
Income:
Interest on cash equivalents, bank deposits and restricted cash	$	315	$	399	$	1,472
Other		611		272		18
		926		671		1,490
Expenses:
Interest with respect to bank loans		-		195		395
Exchange rate differences, net		543		176		103
Bank charges including guarantees		1,986		2,201		3,552
Other		119		6		57
		2,648		2,578		4,107
Total financial expenses, net	$	1,722	$	1,907	$	2,617

Schedule of Earnings (loss) per share

The following table sets forth the computation of basic and diluted earnings (loss) per share:

1.Numerator:

	Year ended December 31,
	2021			2020		2019
				As Restated (1)
Numerator for basic and diluted earnings (loss) per share -
Net income (loss) available to holders of ordinary shares	$	(3,033	)	$	35,076	$	36,858

2.Denominator (in thousands):

	Year ended December 31,
	2021		2020		2019
Denominator for basic earnings (loss) per share -
Weighted average number of shares		56,401		55,516		55,369
Add - employee stock options		-		67		662
Denominator for diluted earnings (loss) per share - adjusted weighted average shares assuming exercise of stock options		56,401		55,583		56,031

(1) The Company restated previously issued consolidated financial statements. See Note 2 and Note 17 for additional information.