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TAXES ON INCOME (Tables)
 12 Months Ended
Dec. 31, 2023
Income Tax Disclosure [Abstract]  
Schedule of Deferred Income Taxes
 

 

  
December 31,
  
     
2023
    
2022
  
1.
Provided in respect of the following:
            
 
Gross deferred tax assets:
            
 
Carryforward tax losses and credits *) **)
  
$
35,636
    
$
42,344
  
 
Property, equipment and intangibles
    
29,055
      
26,249
  
 
Inventory accrual
    
1,460
      
1,828
  
 
Vacation accrual
    
686
      
979
  
 
Supplementary tax advances
    
1,274
      
1,002
  
 
Deferred revenues
    
193
      
367
  
 
Research and development costs
    
5,167
      
2,531
  
 
Other temporary differences
    
1,860
      
3,332
  
                   
 
Gross deferred tax assets
    
75,331
      
78,632
  
                   
 
Valuation allowance
    
(56,491
)
    
(56,169
)
                   
 
Net deferred tax assets
    
18,840
      
22,463
  
                   
 
Gross deferred tax liabilities:
                
 
Property, equipment and intangibles
    
(7,042
)
    
(3,703
)
 
Other temporary differences
    
(314
)
    
(495
)
                   
 
Gross deferred tax liabilities
    
(7,356
)
    
(4,198
)
                   
 
Net deferred tax assets
  
$
11,484
    
$
18,265
  
 
  *)
The amounts are presented after reduction for unrecognized tax benefits of $2,860 and $2,617 as of December 31, 2023 and 2022, respectively.
 
  **)
Excluding capital losses carryforwards, which are not part of the Company’s on-going business, and for which the Company records full valuation allowance, see Note 12c.
Schedule Of Effective Income Tax Rate Reconciliation
   
Year ended December 31,
  
   
2023
    
2022
      
2021
 
                     
Income before taxes on income, as reported in the consolidated statements of income (loss)
  
$
28,194
    
$
7,135
    
$
459
  
                         
Statutory tax rate
    
23.0
%
    
23.0
%
    
23.0
%
                         
Theoretical taxes on income
  
$
6,485
    
$
1,641
    
$
105
  
Currency differences
    
(1,212
)
    
621
      
3,393
  
Tax adjustment in respect of different tax rates
    
501
      
(883
)
    
(968
)
Changes in valuation allowance
    
322
      
1,999
      
1,823
  
Expiration of carryforward tax losses
    
2,814
      
1,517
      
1,032
  
Exempt subsidy income
    
(5,257
)
    
(6,758
)
    
(6,353
)
Release of trapped earnings
    
-
      
12,880
      
-
  
Nondeductible expenses and other differences
    
1,037
      
2,046
      
4,460
  
                         
   
$
4,690
    
$
13,063
    
$
3,492
  
Schedule of Taxes on Income
   
Year ended December 31,
  
   
2023
    
2022
    
2021
  
                   
Current
  
$
2,380
    
$
14,940
    
$
1,140
  
Deferred
    
2,310
      
(1,877
)
    
2,352
  
                         
   
$
4,690
    
$
13,063
    
$
3,492
  
 
   
Year ended December 31,
  
   
2023
    
2022
    
2021
  
                   
Domestic
  
$
2,938
    
$
12,154
    
$
2,719
  
Foreign
    
1,752
      
909
      
773
  
                         
   
$
4,690
    
$
13,063
    
$
3,492
  
Schedule of Income (Loss) Before Taxes on Income
   
Year ended December 31,
  
   
2023
    
2022
    
2021
  
             
Domestic
  
$
24,532
    
$
(7,523
)
  
$
(5,537
)
Foreign
    
3,662
      
14,658
      
5,996
  
                         
   
$
28,194
    
$
7,135
    
$
459
  
Schedule Of Unrecognized Tax Benefits
 
   
December 31,
  
   
2023
    
2022
  
             
Balance at beginning of year
  
$
2,908
    
$
2,842
  
Increase (decrease) in tax positions for prior years, net
     212      
(129
)
Increase in tax positions for current year
     277      
195
  
 
                
Balance at the end of year **)
   $ 3,397    
$
2,908
  
 
  **)
The amounts for the years ended December 31, 2023 and 2022 include $2,860 and $2,617, respectively, of unrecognized tax benefits which are presented as a reduction from deferred tax assets, see Note 12d.