on Track Innovations (OTIVF) 10-Q 15 Nov 21 2021 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2021	Nov. 09, 2021
Document Information Line Items
Entity Registrant Name	ON TRACK INNOVATIONS LTD
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		72,789,893
Amendment Flag	false
Entity Central Index Key	0001021604
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-49877
Entity Incorporation, State or Country Code	L3
Entity Tax Identification Number	00-0000000
Entity Address, Address Line One	Hatnufa 5
Entity Address, Address Line Two	Yokneam Industrial Zone Box 372
Entity Address, City or Town	Yokneam
Entity Address, Country	IL
Entity Address, Postal Zip Code	2069200
Entity Interactive Data Current	Yes
City Area Code	972
Local Phone Number	6868000

Interim Unaudited Condensed Con

Interim Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents	$ 1,253	$ 1,377
Short-term investments		105
Trade receivables (net of allowance for doubtful accounts of $610 and $620 as of September 30, 2021 and December 31, 2020, respectively)	3,839	1,148
Other receivables and prepaid expenses	1,142	695
Inventories	3,223	2,479
Assets from discontinued operations - held for sale		6,358
Total current assets	9,457	12,162
Non-current assets
Restricted bank deposit	105
Long-term restricted deposit for employee benefits	509	511
Severance pay deposits	410	411
Property, plant and equipment, net	702	752
Intangible assets, net	171	247
Right-of-use assets due to operating leases	2,304	2,903
Total non-current assets	4,201	4,824
Total Assets	13,658	16,986
Current Liabilities
Short-term bank credit and loans and current maturities of long-term bank loans	1,863	542
Convertible short-term loan from shareholders, including a controlling shareholder (See note 5)	422	625
Trade payables	3,410	1,667
Other current liabilities	2,519	2,283
Liabilities from discontinued operations - held for sale		5,829
Total current liabilities	8,214	10,946
Long-Term Liabilities
Long-term loans, net of current maturities	24	14
Long-term liabilities due to operating leases, net of current maturities	1,708	2,343
Accrued severance pay	993	977
Total long-term liabilities	2,725	3,334
Total Liabilities	10,939	14,280
Commitments and Contingencies
Shareholders’ Equity
Ordinary shares of NIS 0.1 par value: Authorized – 100,000,000 shares as of September 30, 2021 and December 31, 2020; issued: 73,968,592 and 55,003,076 shares as of September 30, 2021 and December 31, 2020, respectively; outstanding: 72,789,893 and 53,824,377 shares as of September 30, 2021, and December 31, 2020, respectively	2,008	1,423
Additional paid-in capital	233,406	227,209
Treasury shares at cost - 1,178,699 shares as of September 30, 2021 and December 31, 2020	(2,000)	(2,000)
Accumulated other comprehensive loss	(332)	(961)
Accumulated deficit	(230,363)	(222,965)
Total Equity	2,719	2,706
Total Liabilities and Equity	$ 13,658	$ 16,986

Interim Unaudited Condensed C_2

Interim Unaudited Condensed Consolidated Balance Sheets (Parentheticals) $ in Thousands	Sep. 30, 2021USD ($)shares	Sep. 30, 2021₪ / shares	Dec. 31, 2020USD ($)shares	Dec. 31, 2020₪ / shares
Statement of Financial Position [Abstract]
Allowance for doubtful accounts, net (in Dollars) | $	$ 610		$ 620
Ordinary shares, par value (in New Shekels per share) | ₪ / shares		₪ 0.1		₪ 0.1
Ordinary shares, shares authorized	100,000,000		100,000,000
Ordinary shares, shares issued	73,968,592		55,003,076
Ordinary shares, shares outstanding	73,968,592		55,003,076
Treasury shares, at cost	1,178,699		1,178,699

Interim Unaudited Condensed C_3

Interim Unaudited Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2021		Sep. 30, 2020	[1]	Sep. 30, 2021	Sep. 30, 2020	[1]
Revenues
Sales	$ 4,632		$ 2,624		$ 9,465	$ 9,718
Software as a Service (“SaaS”)	407		362		1,194	972
Total revenues	5,039		2,986	[2]	10,659	10,690	[2]
Cost of revenues
Cost of sales	3,715		1,834		6,955	6,213
Total cost of revenues	3,715		1,834		6,955	6,213
Gross profit	1,324		1,152		3,704	4,477
Operating expenses
Research and development	946		839		2,684	2,635
Selling and marketing	701		765		2,042	2,348
General and administrative	764		799		2,245	2,299
Total operating expenses	2,411		2,403		6,971	7,282
Operating loss from continuing operations	(1,087)		(1,251)		(3,267)	(2,805)
Financial expenses derived from convertible short-term loan from shareholders	(345)				(2,398)
Other financial expenses, net	(112)		(72)		(160)	(5)
Financial expenses, net	(457)		(72)		(2,558)	(5)
Loss from continuing operations before taxes on income	(1,544)		(1,323)		(5,825)	(2,810)
Income tax benefits (expenses)			8		13	(9)
Loss from continuing operations	(1,544)		(1,315)		(5,812)	(2,819)
Loss (income from discontinued operations)	29		(306)	[3]	(1,586)	(594)	[3]
Net loss	$ (1,515)		$ (1,621)	[4]	$ (7,398)	$ (3,413)	[4]
Basic and diluted net loss attributable to shareholders per ordinary share
From continuing operations (in Dollars per share)	$ (0.02)		$ (0.02)		$ (0.09)	$ (0.05)
From discontinued operations (in Dollars per share)		[5]	(0.01)		(0.03)	(0.01)
Total (in Dollars per share)	$ (0.02)		$ (0.03)		$ (0.12)	$ (0.06)
Weighted average number of ordinary shares used in computing basic and diluted net loss per ordinary share (in Shares)	72,789,893			[6]	63,133,458		[6]
[1]	Reclassified to conform with the current period presentation, see Note 1C(2).
[2]	Reclassified to conform with the current period presentation, see Note 1C(2).
[3]	Reclassified to conform with the current period presentation, see Note 1C(2).
[4]	Reclassified to conform with the current period presentation, see Note 1C(2).
[5]	Less than $0.01 per ordinary share.
[6]	Basic and diluted net losses attributable to shareholders per ordinary share for previous reporting periods were retroactively adjusted due to the completion of rights offering, see Note 1E.

Interim Unaudited Condensed C_4

Interim Unaudited Condensed Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	[2]	Sep. 30, 2021	Sep. 30, 2020	[2]
Total comprehensive loss:
Net loss	$ (1,515)	$ (1,621)	[1]	$ (7,398)	$ (3,413)	[1]
Exchange differences on translation released following sale of a subsidiary				746
Exchange differences on translation of foreign continuing operations	20	18		(65)	(13)
Exchange differences on translation of foreign discontinued operations		58		(52)	(64)
Total comprehensive loss	$ (1,495)	$ (1,545)		$ (6,769)	$ (3,490)
[1]	Reclassified to conform with the current period presentation, see Note 1C(2).
[2]	Reclassified to conform with the current period presentation, see Note 1C(2).

Interim Unaudited Condensed C_5

Interim Unaudited Condensed Consolidated Statements of Changes in Equity - USD ($) $ in Thousands		Share capital	Additional paid-in capital	Treasury Shares (at cost)	Accumulated other comprehensive Income (loss)		Accumulated deficit	Total
Balance at Dec. 31, 2019		$ 1,226	$ 225,970	$ (2,000)	$ (974)		$ (216,832)	$ 7,390
Balance (in Shares) at Dec. 31, 2019		47,963,076
Issuance of shares, net of issuance costs	[1]	$ 197	1,172					1,369
Issuance of shares, net of issuance costs (in Shares)	[1]	7,040,000
Stock-based compensation			41					41
Exchange differences on translation adjustments					(77)			(77)
Classification of embedded derivative from liability to equity
Net loss							(3,413)	(3,413)	[2],[3]
Balance at Sep. 30, 2020		$ 1,423	227,183	(2,000)	(1,051)		(220,245)	5,310
Balance (in Shares) at Sep. 30, 2020		55,003,076
Balance at Jun. 30, 2020		$ 1,423	227,170	(2,000)	(1,127)		(218,624)	6,842
Balance (in Shares) at Jun. 30, 2020		55,003,076
Stock-based compensation			13					13
Exchange differences on translation adjustments					76			76
Net loss							(1,621)	(1,621)	[2],[3]
Balance at Sep. 30, 2020		$ 1,423	227,183	(2,000)	(1,051)		(220,245)	5,310
Balance (in Shares) at Sep. 30, 2020		55,003,076
Balance at Dec. 31, 2020		$ 1,423	227,209	(2,000)	(961)		(222,965)	2,706
Balance (in Shares) at Dec. 31, 2020		55,003,076
Issuance of shares, net of issuance costs	[1]	$ 585	2,587					3,172
Issuance of shares, net of issuance costs (in Shares)	[1]	18,965,516
Stock-based compensation			44					44
Exchange differences on translation adjustments					629	[4]		629
Classification of embedded derivative from liability to equity	[5]		3,566					3,566
Classification of embedded derivative from liability to equity (in Shares)	[5]
Net loss							(7,398)	(7,398)
Balance at Sep. 30, 2021		$ 2,008	233,406	(2,000)	(332)		(230,363)	2,719
Balance (in Shares) at Sep. 30, 2021		73,968,592
Balance at Jun. 30, 2021		$ 2,008	233,391	(2,000)	(352)		(228,848)	4,199
Balance (in Shares) at Jun. 30, 2021		73,968,592
Stock-based compensation			15					15
Exchange differences on translation adjustments					20			20
Net loss							(1,515)	(1,515)
Balance at Sep. 30, 2021		$ 2,008	$ 233,406	$ (2,000)	$ (332)		$ (230,363)	$ 2,719
Balance (in Shares) at Sep. 30, 2021		73,968,592
[1]	See Note 10A.
[2]	Reclassified to conform with the current period presentation, see Note 1C(2).
[3]	Reclassified to conform with the current period presentation, see Note 1C(2).
[4]	Including exchange differences on translation released following sale of a subsidiary in amount of $746.
[5]	See Note 5.

Interim Unaudited Condensed C_6

Interim Unaudited Condensed Consolidated Statements of Changes in Equity (Parentheticals) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Statement of Stockholders' Equity [Abstract]
Net of issuance cost	$ 128	$ 39

Interim Unaudited Condensed C_7

Interim Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2021		Sep. 30, 2020
Cash flows from continuing operating activities
Net loss from continuing operations		$ (5,812)		$ (2,819)	[1]
Adjustments required to reconcile net loss to net cash used in by continuing operating activities:
Stock-based compensation related to options and shares issued to employees and others		44		41	[1]
Accrued interest and linkage differences, net		(110)		(102)	[1]
Financial expenses derive from convertible short-term loan from shareholders		2,398			[1]
Depreciation and amortization		290		314	[1]
Deferred tax (benefits) expenses, net		(13)		9	[1]
Changes in operating assets and liabilities:
Change in accrued severance pay, net		17		21	[1]
Increase in trade receivables, net		(2,848)		(432)	[1]
(Increase) decrease in other receivables and prepaid expenses		(420)		306	[1]
(Increase) decrease in inventories		(750)		253	[1]
Increase in trade payables		1,739		1,087	[1]
Increase (decrease) in other current liabilities		58		(305)	[1]
Net cash used in continuing operating activities		(5,407)		(1,627)	[1]
Cash flows from continuing investing activities
Purchase of property and equipment and intangible assets		(206)		(336)	[1]
Change in short-term investments, net				1,715	[1]
Net cash (used in) provided by continuing investing activities		(206)		1,379	[1]
Cash flows from continuing financing activities
(Decrease) increase in short-term bank credit, net		(406)		70	[1]
Convertible short-term loan received from shareholders, net of transaction expenses		923			[1]
Long-term loan received		18			[1]
Repayment of long-term loans		(4)		(8)	[1]
Proceeds from issuance of shares, net of issuance costs		3,209		1,369	[1]
Net cash provided by continuing financing activities		3,740		1,431	[1]
Cash flows from discontinued operations
Net cash used in discontinued operating activities		(1,724)		(1,335)	[1]
Net cash provided by (used in) discontinued investing activities		2,926		(658)	[1]
Net cash (used in) provided by discontinued financing activities		(380)		890	[1]
Total net cash provided by (used in) discontinued operations		822		(1,103)	[1]
Effect of exchange rate changes on cash and cash equivalents		(90)		(45)	[1]
(Decrease) increase in cash, cash equivalents and restricted cash		(1,141)		35	[1]
Cash, cash equivalents and restricted cash - beginning of the period	[2]
Cash, cash equivalents and restricted cash - end of the period	[2]	1,358
Cash paid during the period for:
Interest paid			[3]	64
Income taxes paid					[4]
Income tax refund received		6		83
Supplemental disclosures of non-cash flow information
Payables due to issuance costs		37
Payables due to purchase of property and equipment and intangible assets				23
Payables due to purchase of property and equipment and intangible assets from discontinued operations - held for sale					[5]
Classification of embedded derivative from liability to equity		$ 3,566	[6]
[1]	Reclassified to conform with the current period presentation, see Note 1C(2).
[2]	Including cash and cash equivalents from discontinued operations held for sale. See also Note 8.
[3]	Including $7 that derives from discontinued operations.
[4]	Derives from discontinued operations.
[5]	Derives from discontinued operations
[6]	See Note 5.

Organization and Basis of Prese

Organization and Basis of Presentation	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	Note 1 - Organization and Basis of Presentation A. Description of business On Track Innovations Ltd. (the “Company”) was founded in 1990, in Israel. The Company and its subsidiaries (together, the “Group”) are principally engaged in the field of design and development of cashless payment solutions. The Company’s ordinary shares are quoted for trading on the OTCQX market (formerly listed on the Nasdaq Capital Market until October 31, 2019). As of September 30, 2021, the Company operates in two operating segments: (a) Retail, and (b) Petroleum (see Note 11). The Company completed the sale of its Mass Transit Ticketing operation in April 2021 (see Note 1C(2)). The Company has determined that the Mass Transit Ticketing business qualifies as a discontinued operation. Accordingly, the results and the cash flows of this operation for all reporting periods are presented in the statements of operations and in the statements of cash flows, respectively, as discontinued operations separately from continuing operations. In addition, the sale of the Mass Transit Ticketing business qualified as held for sale as of December 31, 2020. B. Interim Unaudited Financial Information The accompanying unaudited consolidated financial statements of the Company have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements and therefore should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2020. In the opinion of management, all adjustments considered necessary for a fair statement, consisting of normal recurring adjustments, have been included. Operating results for the nine month period and the three month period ended September 30, 2021 are not necessarily indicative of the results that may be expected for the year ending December 31, 2021. Use of Estimates: The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the assets, liabilities, revenue, costs, expenses and accumulated other comprehensive loss that are reported in the Interim Consolidated Financial Statements and accompanying disclosures. These estimates are based on management’s best knowledge of current events, historical experience, actions that the Company may undertake in the future and on various other assumptions that are believed to be reasonable under the circumstances. As a result, actual results may be different from these estimates. C. Divestiture of operations 1. In December 2013, the Company completed the sale of certain assets, subsidiaries and intellectual property relating to its Smart ID division, for a total purchase price of $10,000 in cash and an additional $12,500 subject to performance-based milestones. Accordingly, the results and the cash flows of this operation for all reporting periods are presented in the statements of operations and in the statements of cash flows, respectively, as discontinued operations separately from continuing operations. On April 20, 2016, the purchaser of the Smart ID division, SuperCom Ltd. (“SuperCom”), and the Company entered into a settlement agreement resolving certain litigation between SuperCom and the Company pursuant to which SuperCom paid the Company $2,050 and agreed to pay the Company up to $1,500 in accordance with and subject to a certain earn-out mechanism. In November 2017, the Company commenced an arbitration procedure with SuperCom, in which the Company claimed that additional earn-out payment was not paid to the Company. SuperCom raised claims against the Company during the arbitration for material damages. An arbitration decision was issued on December 24, 2018 in the Company’s favor and denied SuperCom’s claims. The arbitrator ordered SuperCom to disclose the financial information regarding the earn-out payments that the Company was entitled to receive, and to pay the Company accordingly, or otherwise pay the Company approximately $1,300 that reflects the maximum earn-out amount that was not paid to the Company by SuperCom. The arbitration verdict was approved as a court’s verdict in June 2019, but SuperCom failed to disclose the financial information in the way it should have done according to the arbitration decision. Therefore, in December 2019 the Company submitted a complementary claim to the arbitrator, asking for a final award that includes a final payment by SuperCom (as opposed to merely disclosing information). On January 21, 2021, after conclusion of the evidence phase in the arbitration, and after the Company already filed its summaries, SuperCom submitted new documents claiming that these include the missing financial information. Following the submission of these documents, on February 9, 2021, the Company submitted an application claiming that implementing the contractual sanction mechanism on the amounts presented in these documents testifies to the Company’s entitlement to the maximum earn-out amount, and, therefore, the arbitrator was requested to order that the parties will complete their summaries and then a verdict will be given. On March 8, 2021, the arbitrator accepted the Company’s application and on April 11, 2021, the Company submitted complementary summaries. Following an arbitration process between the Company and SuperCom, on August 10, 2021, the parties entered into a settlement agreement that concluded the legal proceedings with SuperCom. For further details see Notes 6A(1) and 6A(2). 2. On March 29, 2021, the Company entered into an agreement (the “Sale Agreement”) for the sale of 100% of the issued and outstanding share capital of its wholly owned Polish subsidiary, ASEC S.A. (“ASEC”), with Vector Software SP. Z O.O. (the “Buyer”). ASEC is headquartered in Krakow, Poland, and had been conducting the Company’s Mass Transit Ticketing business in Europe. The sale of ASEC was completed on April 21, 2021. The Company has determined that the Mass Transit Ticketing business qualifies as a discontinued operation. Accordingly, the results and the cash flows of this operation for all reporting periods are presented in the statements of operations and in the statements of cash flows, respectively, as discontinued operations separately from continuing operations. In addition, assets and liabilities of the Polish subsidiary and assets and liabilities related to the Mass Transit Ticketing operation that have not yet been actually sold as of December 31, 2020, are presented as assets and liabilities held for sale in the balance sheets as of December 31, 2020. The consideration for ASEC after reduction of some working capital adjustments, as agreed in April 2021, is approximately $2,700, out of which: (i) approximately $2,100 was transferred from the Buyer to ASEC at the end of March 2021 in order to repay Polish bank loans, out of which approximately $1,700 was repaid as of March 31, 2021 and a loan of approximately $400 was repaid at the beginning of April 2021 and (ii) $600 was paid by the Buyer to the Company in April 2021. The Sale Agreement contains customary representations and warranties, as well as covenants, including an undertaking the Company provided not to compete with the business of ASEC for a period of five years after the closing and an undertaking to indemnify ASEC and the Buyer for certain damages. The Company’s liability is limited to the purchase price actually paid by the Buyer. D. Liquidity and Capital Resources The Company has had recurring losses and cash outflows from operating activities. It has an accumulated deficit as of September 30, 2021 of $230,363. As of September 30, 2021 the Company also has a payable balance on its short-term bank loans, that is due within the next 12 months, of $1,863 and a convertible short-term loan from shareholders, including a controlling shareholder , including accrued interest, of $1,702 (out of which, only $422 is presented as a liability within ‘convertible short-term loan from shareholders, including a controlling shareholder’), that, if not converted, would mature in December 2021 (see also Note 5). Since inception, the Company’s principal sources of liquidity have been revenues, proceeds from sales of equity securities (regarding the issuance of shares during the last two years, see Note 10A), borrowings from banks, government and shareholders, including convertible loans, proceeds from the exercise of options and warrants as well as proceeds from the divestiture of parts of the Company’s businesses. The Company had cash, cash equivalents and investments representing bank deposits of $1,253 as of September 30, 2021. The recent situation in Poland resulting from the coronavirus (“COVID-19”) pandemic, led to an almost complete stop to the Company’s Mass Transit Ticketing sales business, which negatively impacted the Company’s cash flow. The revenues from this operation, that were relatively stable during the year preceding the COVID-19 outbreak, decreased by $295 in the first quarter of 2021 compared to the first quarter of 2020, mainly due to lockdowns and other restrictions and consequences of the COVID-19 pandemic as started in March 2020. On April 21, 2021, the Company completed the sale of ASEC, including its Mass Transit Ticketing activity, as mentioned in Note 1C(2). The results, including the revenues, and the cash flows of the Mass Transit Ticketing operation for all reporting periods are presented in the statements of operations and in the statements of cash flows, respectively, as discontinued operations separately from continuing operations. Since the extension of the date of the repayment of the Loan Amount on June 17, 2021 to Extended Maturity Date, the Company has been working with the Lead Lender, to either convert the Loan Amount to equity or further extend the repayment date of the Loan Amount in order to continue to advance the Company's goals and meet its projections. The Company is still working through this matter, but given the proximity to the Extended Maturity Date, the Company is uncertain regarding the likelihood of achieving of these two alternatives. Based on the projected cash flows and the Company’s cash balances as of September 30, 2021, the Company believes that if the Loan Amount is paid in December and without further fund raising, it would have only sufficient funds to continue to operate its business until the end of the third quarter of 2022, and we cannot assure that the Company will be able to continue its operations for a period of at least the next 12 months. As a result, there is a substantial doubt regarding the Company’s ability to continue as a going concern. The Company is attempting to raise additional funds and in connection therewith, the Company is negotiating the terms of the Loan Agreement with the Lead Lender, that could address the Company’s projected cash needs. While the Company’s management believes in its ability to raise additional funds and increase its cash, there can be no assurances to that effect. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets and the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. In connection with the outbreak of COVID-19, the Company has taken steps to protect its workforce in Israel, the United States, Poland, South Africa and elsewhere. Such steps include working from home where possible, minimizing face-to-face meetings, utilizing video conference as much as possible, social distancing at facilities and elimination of most international travel. The Company continues to comply with all local health directives. The Company has continued to see an interest from new customers, potential customers and partners as they forecasted that the need for the Company’s products will grow, yet execution of closing is still slow due to the current business environment. While interest from current and new customers is growing, which is reflected in an increasing rate of orders, a global shortage in components, which caused an increase in components prices, freight cost and longer lead-time, has created a delay in fulfilling customers’ orders which impacted the Company’s revenues and product gross margin, mainly in the Retail segment. As a response to this business environment, the Company encourages its customers to provide their forecast for their demand and continues to maintain a comprehensive network of world-wide suppliers in order to optimize its access to critical components. In addition, during last few months the Company purchased an amount of such components to be used for sales later this year. As long as the COVID-19 pandemic continues, the components’ lead-time may be longer than normal and the shortage in components may continue or get worse. It is difficult to predict what other impacts the COVID-19 pandemic may have on the Company. E. Retroactively adjustment of basic and diluted net losses attributable to shareholders per ordinary share (the “EPS”) for previous reporting periods At the beginning of the second quarter of 2021, the Company offered its shareholders to purchase additional ordinary shares as part of a rights offering (the “Rights Offering”). The Rights Offering was concluded on May 19, 2021 by issuance of shares, as mentioned in Note 10A(2). The Rights Offering included an offer to all existing shareholders of the Company to purchase additional ordinary shares in consideration for a lower exercise price than the quoted share price in the active market, reflects a bonus element that is somewhat similar to a stock dividend. Therefore, basic and diluted EPS was adjusted retroactively for the bonus element for all periods presented. In computing the adjustment factor to the EPS, the Theoretical ex-rights fair value per share was computed by adding the aggregate fair value of the shares immediately prior to the exercise of the rights to the proceeds from the exercise of the rights and dividing by the number of shares outstanding after the exercise of the rights. The resulting adjusted factor was approximately 1.07 for the three months and the nine months ended September 30, 2020, respectively.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Significant Accounting Policies	Note 2 - Significant Accounting Policies Except as described in Note 2A below, these interim unaudited condensed consolidated financial statements have been prepared according to the same accounting policies as those discussed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020. A. Recently Adopted Accounting Pronouncements In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, which simplifies the accounting for income taxes. This ASU, among other things, removes the exception to the incremental approach for intra-period allocation of tax expense when a company has a loss from continuing operations and income from other items that are not included in continuing operations, such as income from discontinued operations, or income recorded in other comprehensive income. The general rule under Accounting Standards Codification (“ASC”) 740-20-45-7 is that the tax effect of pretax income or loss from continuing operations should be determined by a computation that does not consider the tax effects of items that are not included in continuing operations. Previously, companies could consider the impact on a loss from continuing operations of items in discontinued operations or other comprehensive income. However, under the amended guidance, companies should not consider the effect of items outside of continuing operations in calculating the tax effect on continuing operations. The Company adopted ASU 2019-12 as of January 1, 2021. The adoption of this accounting standard did not have a material effect on the Company ’ B. Recent accounting pronouncements 1. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326). The main objective of this ASU is to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. To achieve this objective, the amendments in this ASU replace the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The amendments affect entities holding financial assets and net investment in leases that are not accounted for at fair value through net income. The amendments affect loans, debt securities, trade receivables, net investments in leases, off-balance-sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. ASU 2016-13 is effective for the Company for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted for fiscal years beginning after December 15, 2018. The Company currently does not expect the adoption of this accounting standard to have a material impact on its consolidated financial statements. 2. In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40). This pronouncement simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. Specifically, the ASU simplifies accounting for convertible instruments by removing major separation models required under current accounting standard. In addition, the ASU removes certain settlement conditions that are required for equity contracts to qualify for it and simplifies the diluted earnings per share calculations in certain areas. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2021. Early adoption is permitted for annual period beginning after December 15, 2020. The Company is currently evaluating the impact that this new guidance will have on its consolidated financial statements.

Other Receivables and Prepaid E

Other Receivables and Prepaid Expenses	9 Months Ended
	Sep. 30, 2021
Other Income and Expenses [Abstract]
Other Receivables and Prepaid Expenses	Note 3 - Other Receivables and Prepaid Expenses September 30, December 31, 2021 2020 Government institutions $ 9 $ 104 Prepaid expenses 217 257 Supplier advances 848 227 Other current receivables 68 107 $ 1,142 $ 695

Other Current Liabilities

Other Current Liabilities	9 Months Ended
	Sep. 30, 2021
Other Liabilities and Financial Instruments Subject to Mandatory Redemption [Abstract]
Other Current Liabilities	Note 4 - Other Current Liabilities September 30, December 31, 2021 2020 Government institutions $ 137 $ 15 Employees and related expenses 666 516 Accrued expenses 841 811 Customer advances 96 142 Short-term liabilities due to operating leases and current maturities 736 762 Other current liabilities 43 37 $ 2,519 $ 2,283

Convertible short-term loan fro

Convertible short-term loan from shareholders, including a controlling shareholder	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Convertible short-term loan from shareholders, including a controlling shareholder	Note 5 - Convertible short-term loan from shareholders, including a controlling shareholder On December 9, 2020, the Company entered into a loan financing agreement (the “Loan Agreement”), with Jerry L. Ivy, Jr., Descendants’ Trust (“Ivy”, or the “Lender”), the Company’s Controlling Shareholder (as such term is defined under the Israeli Companies Law, 5759-1999, as amended (the “Companies Law”)). The Loan Agreement provides that the Lender will extend a loan to the Company in the amount of up to $1,500 (the “Loan Amount”), payable in two tranches: one of $625 at the initial closing that took place on December 17, 2020, and the other of $875 at the second closing that took place on January 28, 2021. The amount lent under the Loan Agreement is secured pursuant to a debenture by a first priority floating charge over all the Company’s tangible or intangible assets and other property, the Company owns, subject only to certain permitted security interests, as set forth in Loan Agreement. The amount lent under the Loan Agreement and all accrued interest was scheduled to mature on June 17, 2021 (the “Initial Maturity Date”), and was to be payable in full on the Initial Maturity Date, provided that the maturity date could be extended by six months at the sole option of Ivy. The amount lent bears interest on all outstanding principal at an interest rate of 8.0% per annum, (the “Interest”); provided, however, that upon an extension of the maturity period beyond the Initial Maturity Date, the Interest will automatically increase, effective as of the Initial Maturity Date, to the rate of 10.0% per annum. Also, in case of an extension of the Initial Maturity Date, the accrued interest for the first six months for which the Loan Amount has been outstanding will be payable by the Company to the Lender at the time of the extension, and the accrued Interest for the extension period was to be payable by the Company on the extended maturity date. In addition, the Company may repay the amount lent, in whole and not in part, and any accrued Interest thereon, at any time prior to the Initial Maturity Date (as it may be extended), in its sole discretion. On March 2, 2021, the Company obtained shareholders’ approval to the grant of a right to Ivy, pursuant to which, at any time prior to the repayment in full of the amount lent, together with Interest accrued and all other amounts outstanding under the Loan Agreement (the “Secured Amount”), Ivy will be entitled, at its sole discretion, to demand to convert (the “Conversion Right”) the entire Secured Amount into the Company’s Ordinary Shares, at a price per share equal to the lower of (a) $0.20 per share (subject to adjustment in the event of any bonus shares, combinations or splits) and (b) a price per share reflecting a discount to the average closing bid price of an Ordinary Share over the 20 trading days preceding the Initial Closing (the “Benchmark Price”) ($0.248), as follows: (i) if conversion occurs until March 17, 2021 (no later than three months after the initial closing), the conversion price per share will be $0.1984 (reflects discount of 20% of the Benchmark Price); (ii) if conversion occurs between March 18, 2021, and June 17, 2021 (more than three months but no later than six months after the initial closing), the conversion price per share will be $0.1736 (reflects discount of 30% of the Benchmark Price); (iii) if conversion occurs after June 17, 2021 (more than six months after the initial closing (to the extent extended in accordance with the terms of the Loan Agreement)), the conversion price per share will be $0.124 (reflects discount of 50% of the Benchmark Price); and (iv) if conversion occurs upon an event of default, the conversion price per share will be $0.124 (reflects discount of 50% of the Benchmark Price). Pursuant to the Loan Agreement, the Conversion Right will become effective only following the approval thereof by the shareholders of the Company in accordance with the requirements of the Companies Law, which approval applies to a controlling shareholder transaction that includes a private offering that may increase the holdings of a controlling shareholder to and above 45% of the share capital of the Company, and will be deemed of no force or effect at any time prior to obtaining such Shareholders’ Approval, if at all. The Company obtained such shareholders’ approval on March 2, 2021. The Loan Agreement includes customary events of default, including, among others, failures to repay any amounts due to the Lender, breaches or defaults under the terms of the Loan Agreement, etc. If an event of default occurs, the Secured Amount shall immediately become due and payable, without the need for any notice by the Lender. The Loan Agreement was subsequently amended to allow for an additional lender (“the additional lender”) to lend $100 under the same terms as Ivy. Accordingly, the aggregate gross amount the Company received under the Loan Agreement is $1,600, out of which $975 took place as part of the second closing on January 28, 2021. On June 17, 2021, the Lender, being the majority of the lenders, exercised its option to extend the Initial Maturity Date, and the parties entered into a notice of exercise of option and agreement (the “Extension Agreement”), according to which the maturity date was extended until December 17, 2021 (the “Extended Maturity Date”). Pursuant to both the Loan Agreement and the Extension Agreement, the interest rate automatically increased, effective as of the Initial Maturity Date, to the rate of 10.0% per annum (the “Extension Interest”). Any payment of interest is subject to withholding of taxes at source and the interest rates mentioned above are net of such withholding. The net amount of interest on the Loan Amount accrued through June 17, 2021 was approximately $55 (the “Interest Debt”). Under the Extension Agreement, it was agreed that the Interest Debt shall be payable on the Extended Maturity Date, while until then it shall be considered part of the Loan Amount and shall bear the Extension Interest rate. In the event of a conversion of the Loan Amount, the Interest Debt shall convert into Ordinary Shares of the Company at the conversion price of $0.174 per share, and the remaining Secured Amount shall be converted at a price per share of $0.124, as originally contemplated under the Loan Agreement. As of September 30, 2021, the Secured Amount is $1,702 , out of which $102 is accrued interest expenses. In accordance with ASC 815-15-25 , The fair value of the conversion component at the initial closing, December 17, 2020, was estimated using the Trinomial model based on the assumptions, as follows: Expected volatility (%) 125.2 % Risk-free interest rate (%) 0.09 % Expected dividend yield 0 % Contractual term (years) 0.500 Conversion price (US dollars per share) 0.124 Underlying Share price (US dollars per share) 0.220 Based on the Trinomial model, the fair value of the conversion component of the initial closing was $617 as of December 17, 2020. Accordingly, the loan component at the initial closing was $8 as of December 17, 2020. There were no significant changes in the model assumptions as of December 31, 2020, compared to the assumptions as of December 17, 2020, as mentioned above. Therefore, the conversion component and the loan component were $617 and $8, respectively, as of December 31, 2020. Both components were presented as Convertible short-term loan from a controlling shareholder within the short-term liabilities as of December 31, 2020. The fair value of the conversion component at the second closing, January 28, 2021, was estimated using the Trinomial model based on the assumptions, as follows: Expected volatility (%) 103.23 % Risk-free interest rate (%) 0.075 % Expected dividend yield 0 % Contractual term (years) 0.386 Conversion price (US dollars per share) 0.124 Underlying Share price (US dollars per share) 0.240 Based on the Trinomial model, the entire proceeds of the second closing in amount of $975 were allocated to the conversion component and the residual balance of the of the loan component of the second closing is zero. The table below summarizes the balances of the conversion components and the loan components of the initial closing and the second closing, as follows: Conversion component Loan component Total Initial closing $ 617 $ 8 $ 625 Second closing 975 - 975 $ 1,592 $ 8 $ 1,600 On March 2, 2021, the Company obtained shareholders’ approval of the Conversion Right. At this shareholders meeting date, the fair value of the conversion component of both the initial closing and second closing was estimated using the Trinomial model based on the assumptions, as follows: Expected volatility (%) 107.34 % Risk-free interest rate (%) 0.044 % Expected dividend yield 0 % Contractual term (years) 0.296 Conversion price (US dollars per share) 0.124 Underlying Share price (US dollars per share) 0.390 The change in the fair value of the conversion component is as follows: Conversion component Fair value before the shareholders’ approval date $ 1,592 Change in fair value (*) 1,974 Fair value at the shareholders’ approval date $ 3,566 (*) This amount is recorded as loss from change in fair value of embedded derivative as part of the financial expenses in the statements of operations of the first quarter of 2021. Following the shareholders’ approval of the Conversion Right on March 2, 2021, the conversion component is qualifying for the scope exception under ASC 815-10-15-74(a). In accordance with ASC 815-15-35-4, since the embedded conversion option in the convertible debt no longer meets the bifurcation criteria, the fair value of the conversion component, in the amount of $3,566, was reclassified from short-term liability to shareholders equity at this approval date. The change in the balance of the Loan component following the shareholders’ approval of the Conversion Right on March 2, 2021, is as follows: Loan component Balance as of March 2, 2021 $ 8 Interest and amortization of debt discount and expense 69 Balance as of June 30, 2021 77 Interest and amortization of debt discount and expense 345 Balance as of September 30, 2021 $ 422

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 6 - Commitments and Contingencies A. Legal claims As mentioned above, based on the agreement with SuperCom from April 2016 (which was granted an effect of a court judgment), SuperCom was liable for all the costs and liabilities arising out of this claim. Since SuperCom failed to pay the Company the amounts due, in February 2019 the Company initiated an arbitration process to collect from SuperCom, the amount paid to Merwell, as well as any complementary amounts, as may be ordered in the future. Concurrently and subject to the fulfillment of the arbitration process between the Company and SuperCom, on August 10, 2021, the parties entered into a settlement agreement that concluded the legal proceedings with SuperCom. For further details see Notes 6A(2) below. 1. On June 12, 2019, Merwell submitted a complementary claim against the Company in arbitration, with respect to the additional financial details that Merwell claims that the Company was ordered to provide according to the arbitration verdict from February 21, 2016, and additional payments that Merwell claims that the Company is obligated to pay Merwell. The said financial details refer to the quantity of smart driving licenses that Merwell claims were issued in the later period of a project in Tanzania in which Merwell claims to have provided services to the Company. Merwell claims that despite the Company’s failure to provide the details, Merwell obtained the details independently from other sources, and they indicate that the Company is obligated to pay Merwell an additional amount of approximately $1,618, and there might be additional amounts to be claimed in the future, as additional information might be found from time to time. On March 4, 2020, the Company submitted a response to this complementary claim, rejecting Merwell’s claims. On September 16, 2020, Merwell filed a request to amend the additional amount claimed from approximately $1,618 to approximately $3,012. As mentioned above, the Company was conducting in parallel a separate arbitration process against SuperCom in that matter, as the Company deems SuperCom to be liable for all the costs and liabilities arising out of this claim. On August 10, 2021, the Company reached settlement agreements with both Merwell and SuperCom. Both settlements are, as noted above, linked, as SuperCom was deemed liable for all costs and expenses arising out of the claim made by Merwell. As part of the settlement with Merwell, the Company paid NIS 5,700 (approximately $1,766) on August 10, 2021, and as part of the settlement with SuperCom (that concluded the legal proceedings, as mentioned in Notes 1C(1) and 6A above), the Company received NIS 5,128 (approximately $1,589) on August 10, 2021. The loss of $177 that derives from those settlements was recognized in the second quarter of 2021 and is presented within ‘loss from discontinued operations’. 2. In October 2013, a financial claim was filed against the Company and its then French subsidiary, Parx France (in this paragraph, together, the “Defendants”), in the Commercial Court of Paris, France (in this paragraph, the “Court”). The sum of the claim was €1,500 (approximately $1,736) and was based on the allegation that the plaintiff sustained certain losses in connection with Defendants not granting the plaintiff exclusive marketing rights to distribute and operate the Defendants’ PIAF Parking System in Paris and the Ile of France. On October 25, 2017, the Court issued its ruling in this matter dismissing all claims against the Company but ordering Parx France to pay the plaintiff €50 ($58) plus interest in damages plus another approximately €5 ($6) in other fees and penalties. As, in accordance with the sale agreement signed between the Company and Parx France, the Company was liable and should indemnify Parx France for any amount ruled against it as part of that claim, the Company offered to pay the amounts mentioned above to the plaintiff in consideration for not filing future appeals. The Plaintiff rejected this offer and filed an appeal against Parx France and the Company claiming the sum of €503 ($582) plus interest and expenses. On November 7, 2019, the Company’s external legal counsel concluded that the appeal was inadmissible, and that it believed that the opposing claims would be dismissed. The case was pleaded before the Court and the Court has provided a judgement, dated July 8, 2021, declaring that the appeal against the Company is null and void, and annulled the €50 ($58) damages pronounced by the previous court. 3. In July 2019, the Company received a request (the “Request”), to allow a petitioner to submit a class action, which concerns the petitioner’s claims that, inter alia, through the EasyPark card, drivers are permitted to exceed the quota of permitted hours in accordance with the instructions of various local authorities in Israel. The Request was submitted against a company incorporated by the buyer of the assets (including the parking activity) of the Israeli subsidiaries of the Company (the “Company’s Subsidiaries”) and against two other companies that operate technological means for payment for public parking spaces scattered throughout the cities. Since the majority of potential claims against the Company’s Subsidiaries relate to the period following the sale of the Company’s Subsidiaries’ assets, including the parking activity, it appears that the Company’s exposure through this channel is limited. Furthermore, even if payment will be required, the buyer would be liable for the majority of such payment. Therefore, the Company will not participate in such procedure at this stage. Based on the assessment of the Company’s external legal counsel, the exposure of the Company is low. B. Other contingency The Company has entered into several research and development agreements, pursuant to which the Company received grants from the Israel Innovation Authority (“IIA”), and is therefore obligated to pay royalties to the IIA at a rate of 3% - There is a dispute between the Company and the IIA in the amount of approximately NIS 3,600 ($1,115) including accrued interest (while the current debt to the IIA as presented in the Company’s financial statements amounts to approximately $145) due to a claim of the IIA about miscalculations in the amount of royalties paid by the Company and the revenues on which the Company must pay royalties. The Company has not yet completed its discussions with the IIA and intends to exhaust all options in order to resolve this matter in a favorable manner. Management believes that, at the current stage, it is more likely than not that a positive resolution will be applied to this dispute. Accordingly, no additional accrual has been recorded in the financial statements in respect of this matter. During the nine months ended September 30, 2021 and 2020, there were no royalty expenses. C. Guarantees As of September 30, 2021, the Company granted a bank guarantee in an amount of $105, with an expiration date in May 2024.

Revenues

Revenues	9 Months Ended
	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
Revenues	Note 7 - Revenues Disaggregation of revenue The following tables disaggregate the Company’s revenue by major source based on categories that depict its nature and timing as reviewed by management for the three months ended September 30, 2021 and 2020: Three months ended September 30, 2021 Retail Petroleum Total Cashless payment products (A) $ 2,996 $ - $ 2,996 Complete cashless payment solutions (B): Sales of products (B1) 1,205 283 1,488 SaaS and other services (B2) 313 242 555 1,518 525 2,043 Total revenues $ 4,514 $ 525 $ 5,039 Three months ended September 30, 2020 (*) Retail Petroleum Total Cashless payment products (A) $ 1,830 $ - $ 1,830 Complete cashless payment solutions (B): Sales of products (B1) 224 529 753 SaaS and other services (B2) 176 227 403 400 756 1,156 Total revenues $ 2,230 $ 756 $ 2,986 (*) Reclassified to conform with the current period presentation, see Note 1C(2). The following tables disaggregate the Company’s revenue by major source based on categories that depict its nature and timing as reviewed by management for the nine months ended September 30, 2021 and 2020: Nine months ended September 30, 2021 Retail Petroleum Total Cashless payment products (A) $ 5,690 $ - $ 5,690 Complete cashless payment solutions (B): Sales of products (B1) 2,433 931 3,364 SaaS and other services (B2) 852 753 1,605 3,285 1,684 4,969 Total revenues $ 8,975 $ 1,684 $ 10,659 Nine months ended September 30, 2020 (*) Retail Petroleum Total Cashless payment products (A) $ 5,922 $ - $ 5,922 Complete cashless payment solutions (B): Sales of products (B1) 2,154 1,404 3,558 SaaS and other services (B2) 579 631 1,210 2,733 2,035 4,768 Total revenues $ 8,655 $ 2,035 $ 10,690 (*) Reclassified to conform with the current period presentation, see Note 1C(2). Performance obligations Below is a listing of performance obligations for the Company’s main revenue streams: A. Cashless payment products – The performance obligation is the selling of contactless payment products. Most of those products are Near Field Communication (NFC) readers. For such sales the performance obligation, transfer of control and revenue recognition occur when the products are delivered. B. Complete cashless payment solutions – The complete solution includes selling of products and complementary services, as follows: 1. Sales of products – ● Selling of contactless payment products (see A above) together with payment gateways and machine-to-machine controllers. ● Selling of petroleum payment solutions including site and vehicle equipment. For such sales, the performance obligation, transfer of control and revenue recognition occur when the products are delivered. 2. SaaS and other services - The types of arrangements and their main performance obligations are as follows: ● To provide terminal management system licensing for software that is responsible for remote terminal management and cloud-based software licensing which provide data insights. For such services, the revenue recognition occurs as the services are rendered since the performance obligation is satisfied over time. ● To provide technical and customer services for products. For such services, the performance obligation is satisfied over time and therefore revenue recognition occurs as the services are rendered. The Company includes a warranty in connection with certain contracts with customers, which are not considered to be separate performance obligations. The cost to the Company of this warranty is insignificant. Contract balances September 30, December 31, 2021 2020 Trade receivables, net of allowance for doubtful accounts $ 3,839 $ 1,148 Customer advances $ 96 $ 142 Trade receivable are recognized when the right to consideration becomes unconditional based upon contractual billing schedules. Transaction price and variable consideration The transaction price is the amount of consideration to which the Company expects to be entitled in exchange for transferring goods or services to a customer, excluding amounts collected on behalf of third parties. In certain arrangements with variable consideration, revenue is recognized over time as it is mainly attributed to ongoing services provided.

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2021
Discontinued Operations and Disposal Groups [Abstract]
Discontinued operations	Note 8 – Discontinued operations As described in Note 1C, the Company divested its interest in ASEC, including its Mass Transit Ticketing activity, and the SmartID division and presented these activities as discontinued operations. Set forth below are the results of the discontinued operations: Three months ended Nine months ended 2021 (*) 2020 2021 (*) 2020 Revenues $ - $ 651 $ 488 $ 2,251 Expenses - (957 ) (1,152 ) (2,845 ) Other loss, net 29 - (**) (922 ) - Net (loss) income from discontinued operations $ 29 $ (306 ) $ (1,586 ) $ (594 ) (*) Reclassified to conform with the current period presentation, see Note 1C(2). (**) Mainly including net loss of $177 due to the legal proceedings, as mentioned in Note 6A(2), and loss of $746 due to transfer of the exchange differences on translation, as derived from ASEC, from other comprehensive loss to the statement of operations loss (see statements of comprehensive loss). The following table summarizes information about assets and liabilities from discontinued operations held for sale as of December 31, 2020: December 31, Assets held for sale from discontinued operations: 2020 Current assets: Cash and cash equivalents $ 1,017 Trade receivables, net of allowance for doubtful accounts of $42 409 Other receivables and prepaid expenses 454 Inventories 392 Property, plant and equipment, net 3,136 Intangible assets, net 370 Right-of-use assets due to operating leases 580 6,358 Liabilities held for sale from discontinued operations: Current liabilities: Short-term bank credit and current maturities of long-term loans 2,339 Trade payables 1,832 Other current liabilities 443 Long-term loans, net of current maturities (*) 642 Long-term liabilities due to operating leases, net of current maturities (*) 401 Deferred tax liability 172 5,829 (*) Those liabilities were received for a long-term (more than twelve months) in ASEC, but were presented as held for sale within the current assets as of December 31, 2020, because the Company has determined that the sale of ASEC qualified as held for sale and as a discontinued operation as of December 31, 2020.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Note 9 - Fair Value of Financial Instruments The Company’s financial instruments consist mainly of cash and cash equivalents, short-term interest bearing investments, accounts receivable, restricted deposits for employee benefits, accounts payable and short-term and long-term loans. Fair value for the measurement of financial assets and liabilities is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. The Company utilizes a valuation hierarchy for disclosure of the inputs for fair value measurement. This hierarchy prioritizes the inputs into three broad levels as follows: ● Level 1 Inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date. ● Level 2 Inputs: Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. ● Level 3 Inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at measurement date. By distinguishing between inputs that are observable in the market place, and therefore more objective, and those that are unobservable and therefore more subjective, the hierarchy is designed to indicate the relative reliability of the fair value measurements. A financial asset or liability’s classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement. The Company, in estimating fair value for financial instruments, determined that the carrying amounts of cash and cash equivalents, trade receivables, short-term bank credit and trade payables are equivalent to, or approximate their fair value due to the short-term maturity of these instruments. The carrying amounts of variable interest rate long-term loans are equivalent or approximate to their fair value as they bear interest at approximate market rates. The liabilities held for sale as of December 31, 2020, included a long-term loan, that did not bear any interest, but taking into account the schedule of its maturities, its amount and the relatively low market rates, the difference between its carrying amount and its fair value was insignificant. As of September 30, 2021, the Company held approximately $105 of bank deposits (as of December 31, 2020- $105). As of September 30, 2021 and December 31, 2020, this deposit in the amount of $105 has been pledged as security in respect of guarantees granted and cannot be pledged to others or withdrawn without the consent of the bank. Derivatives Embedded derivatives are separated from the host contract and carried at fair value when (1) the embedded derivative possesses economic characteristics that are not clearly and closely related to the economic characteristics of the host contract and (2) a separate, standalone instrument with the same terms would qualify as a derivative instrument. The derivative is measured both initially and in subsequent periods at fair value, with changes in fair value charged to financial expenses, net. As to embedded derivatives arising from the issuance of convertible debentures, see Note 5. Transaction expenses related to the embedded derivatives are recognized as financial expenses at the date of the initial recognition.

Equity

Equity	9 Months Ended
	Sep. 30, 2021
Stockholders' Equity Note [Abstract]
Equity	Note 10 - Equity A. Share capital 1. On December 23, 2019, the Company entered into a share purchase agreement (the “Agreement”) with Ivy and two other investors (collectively together with Ivy – “Investors”). The Agreement relates to a private placement of an aggregate of up to 12,500,000 ordinary shares of the Company for aggregate gross proceeds to the Company of up to $2,500. As part of this Agreement, in December 2019 and January 2020, the Company issued 5,460,000 and 1,040,000 ordinary shares, respectively, for aggregate gross proceeds of $1,092 and $208, respectively. Under the term of the Agreement and following the issuance of those shares, the Company appointed one representative to its Board of Directors (the “Board”), designated by Ivy. Also, pursuant to the Agreement, Ivy has a right to purchase any future equity securities offered by the Company, except with respect to certain exempt issuances as set forth in the Agreement. The issuance of the remaining 6,000,000 ordinary shares (the “Subsequent Closing”) for aggregate gross proceeds of $1,200 took place in April 2020, following the approval by the Company’s shareholders on April 14, 2020, of the resolutions detailed below, that were required for the consummation of the Subsequent Closing under the Agreement and the applicable law: (i) an increase in the number of the ordinary shares authorized for issuance from 50,000,000 to 100,000,000; (ii) the issuance of the ordinary shares to Ivy following which Ivy will hold 25% or more of the total voting rights at general meetings of the shareholders of the Company; and (iii) the election of the representative designated by Ivy to the Board. The issuance costs were approximately $31, $8 and $111 during the three months ended June 30, 2020, March 31, 2020, and December 31, 2019, respectively. In addition, pursuant to the terms of the Agreement, on May 5, 2020, after the consummation of the Subsequent Closing, the Board appointed an additional representative designated by Ivy. The appointment of such designee shall remain valid through the next general meeting of the Company’s shareholders or as set forth in the Articles of Association of the Company. 2. During the second quarter of 2021 the Company conducted a rights offering (the “Rights Offering”), under which the Company offered its shareholders the ability to exercise subscription rights and purchase, for every subscription right held by them as of April 14, 2021 (i.e. the record date), one Ordinary Share of the Company, at a purchase price of $0.174 per share. The Rights Offering was concluded on May 19, 2021 and was oversubscribed. Accordingly, the Company issued an aggregate of 18,965,516 Ordinary Shares (the “Issued Shares”) for aggregate gross proceeds to the Company of $3,300. The Issued Shares included 10,869,304 shares that were issued to Ivy and its affiliates, upon exercise of its basic subscription rights and over-subscription rights. Following the Rights Offering, Ivy and its affiliates own 35.9% of issued and outstanding share capital as of September 30, 2021. The issuance costs derived from the Rights Offering were approximately $128. 3. Two shareholders, including Ivy, have an existing right to purchase additional shares from the Company upon conversion of a convertible loan – See Note 5. B. Stock option plans During the nine month periods ended September 30, 2021 and September 30, 2020, 670,000 and 814,000 options were granted, respectively. The vesting period for the options is three years. The average exercise prices for the options that were granted during the nine months ended September 30, 2021 and September 30, 2020 are $0.23 and $0.24, respectively. Those options expire up to five years after the date of grant. Any options which are forfeited or cancelled before expiration become available for future grants under the Company’s option plan. The fair value of each option granted to employees during the nine months ended September 30, 2021 and September 30, 2020 was estimated on the date of grant, using the Black-Scholes model and the following assumptions: Nine months ended September 30, 2021 2020 Expected dividend yield 0 % 0 % Expected volatility 114 % 107 % Risk-free interest rate 0.18 % 0.36 % Expected life - in years 2.50 2.49 1. Dividend yield of zero percent for all periods. 2. Expected average volatility represents a weighted average standard deviation rate for the price of the Company’s ordinary shares on Nasdaq and on the OTCQX market, as applicable. 3. Risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant. 4. Estimated expected lives are based on historical grants data. The Company’s options activity (including options to non-employees) and options outstanding and options exercisable as of December 31, 2020 and September 30, 2021, are summarized in the following table: Number of Weighted options average exercise outstanding price per share Outstanding – December 31, 2020 1,443,333 $ 0.54 Options granted 670,000 0.23 Options expired or forfeited (132,833 ) 0.74 Outstanding – September 30, 2021 1,980,500 0.42 Exercisable as of: December 31, 2020 681,330 $ 0.83 September 30, 2021 734,346 $ 0.72 The weighted average fair value of options granted during the nine months ended September 30, 2021 and during the nine months ended September 30, 2020 is $0.14 and $0.12, respectively, per option. The aggregate intrinsic value of outstanding options as of September 30, 2021 and December 31, 2020 is approximately $10 and $5, respectively. The aggregate intrinsic value of exercisable options as of September 30, 2021 and December 31, 2020 $3 and $2, respectively. The following table summarizes information about options outstanding and exercisable (including options to non-employees) as of September 30, 2021: Options outstanding Options exercisable Number Weighted Number Weighted Outstanding average Weighted Outstanding average Weighted as of remaining Average As of remaining Average Range of September 30, contractual Exercise September 30, contractual Exercise exercise price($) 2021 life (years) Price 2021 life (years) Price 0.20-0.84 1,634,500 3.73 0.27 388,346 3.20 0.35 1.07-1.22 346,000 0.62 1.14 346,000 0.62 1.14 1,980,500 3.18 734,346 1.99 As of September 30, 2021, there was approximately $142 of total unrecognized compensation cost related to non-vested stock-based compensation arrangements. That cost is expected to be recognized over a weighted-average period of approximately 1.30 years. During the three months ended September 30, 2021 and September 30, 2020, the Company recorded stock-based compensation expenses in the amount of $15 and $13, respectively, in accordance with ASC 718, “Compensation-Stock Compensation”. During the nine months ended September 30, 2021 and September 30, 2020, the Company recorded stock-based compensation expenses in the amount of $44 and $41, respectively, in accordance with ASC 718, “Compensation-Stock Compensation”. C. Stock options, including shares that could derive from a convertible short-term loan from shareholders, including a controlling shareholder , as mentioned in Note 5, in the amounts of 15,582,865 and 1,516,500 outstanding as of September 30, 2021 and 2020, respectively, have been excluded from the calculation of the diluted net loss per ordinary share of three and nine months period then ended because all such securities have an anti-dilutive effect for all periods presented. D. On July 19, 2021, and July 23, 2021, each of the compensation committee of the Board (the “Committee”) and the Board approved a new incentive plan (the “Equity Incentive Plan”). On September 22, 2021, the Board contingently approved, subject to filing of the Equity Incentive Plan with the Israeli Tax Authorities, the waiver of certain options and signing of appropriate grant documents by the grantees, grants of 4.4 million restricted shares (“RS Awards”) to employees pursuant to the Equity Incentive Plan. The RS Awards will vest over an up to three-year vesting period. An RS Award to the Company’s Chief Executive Officer, executive officers and to directors of the Company, is subject, in addition to the conditions set forth above, to the approval of the amended compensation policy in the upcoming annual general meeting of the shareholders of the Company. The Company does not plan to issue any additional securities under its 2001 Stock Option Plan. The company plans to offer employees that were granted options as part of the 2001 Stock Option Plan, the opportunity to forfeit their outstanding options, as mentioned in Note 10B, in exchange for the grant of restricted shares to be granted in accordance with the Equity Incentive Plan.

Operating Segments

Operating Segments	9 Months Ended
	Sep. 30, 2021
Segment Reporting [Abstract]
Operating segments	Note 11 - Operating segments For the purposes of allocating resources and assessing performance in order to improve profitability, the Company’s chief operating decision maker (“CODM”) examines two segments which are the Company’s strategic business units: (1) Retail, and (2) Petroleum. Information regarding the results of each reportable segment is included below based on the internal management reports that are reviewed by the CODM. Three months ended September 30, 2021 Retail Petroleum Total Revenues $ 4,515 $ 524 $ 5,039 Reportable segment gross profit (**) 1,085 247 1,332 Reconciliation of reportable segment gross profit to gross profit for the period Depreciation (7 ) Stock-based compensation (1 ) Gross profit for the period in the consolidated financial statement $ 1,324 Three months ended September 30, 2020 Retail Petroleum Total Revenues $ 2,231 $ 755 $ 2,986 Reportable segment gross profit (**) 852 309 1,161 Reconciliation of reportable segment gross profit to gross profit for the period Depreciation (8 ) Stock-based compensation (1 ) Gross profit for the period in the consolidated financial statement $ 1,152 (*) Reclassified to conform with the current period presentation, see Note 1C(2). (**) Gross profit as reviewed by the CODM, represents gross profit, adjusted to exclude depreciation and stock-based compensation . Nine months ended September 30, 2021 Retail Petroleum Total Revenues $ 8,976 $ 1,683 $ 10,659 Reportable segment gross profit (**) 2,851 880 3,731 Reconciliation of reportable segment gross profit to gross profit for the period Depreciation (24 ) Stock-based compensation (3 ) Gross profit for the period in the consolidated financial statement $ 3,704 Nine months ended September 30, 2020 Retail Petroleum Total Revenues $ 8,655 $ 2,035 $ 10,690 Reportable segment gross profit (**) 3,610 896 4,506 Reconciliation of reportable segment gross profit to gross profit for the period Depreciation (26 ) Stock-based compensation (3 ) Gross profit for the period in the consolidated financial statement $ 4,477 (*) Reclassified to conform with the current period presentation, see Note 1C(2). (**) Gross profit as reviewed by the CODM, represents gross profit, adjusted to exclude depreciation and stock-based compensation

Balances and Transactions with

Balances and Transactions with Related Parties	9 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
Balances and transactions with related parties	Note 12 - Balances and transactions with related parties Regarding balances and transactions with a related party, Ivy, a controlling shareholder, during the reporting period, see Notes 5 and 10A.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Recently Adopted Accounting Pronouncements	A. Recently Adopted Accounting Pronouncements In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, which simplifies the accounting for income taxes. This ASU, among other things, removes the exception to the incremental approach for intra-period allocation of tax expense when a company has a loss from continuing operations and income from other items that are not included in continuing operations, such as income from discontinued operations, or income recorded in other comprehensive income. The general rule under Accounting Standards Codification (“ASC”) 740-20-45-7 is that the tax effect of pretax income or loss from continuing operations should be determined by a computation that does not consider the tax effects of items that are not included in continuing operations. Previously, companies could consider the impact on a loss from continuing operations of items in discontinued operations or other comprehensive income. However, under the amended guidance, companies should not consider the effect of items outside of continuing operations in calculating the tax effect on continuing operations. The Company adopted ASU 2019-12 as of January 1, 2021. The adoption of this accounting standard did not have a material effect on the Company ’
Recent accounting pronouncements	B. Recent accounting pronouncements 1. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326). The main objective of this ASU is to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. To achieve this objective, the amendments in this ASU replace the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The amendments affect entities holding financial assets and net investment in leases that are not accounted for at fair value through net income. The amendments affect loans, debt securities, trade receivables, net investments in leases, off-balance-sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. ASU 2016-13 is effective for the Company for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted for fiscal years beginning after December 15, 2018. The Company currently does not expect the adoption of this accounting standard to have a material impact on its consolidated financial statements. 2. In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40). This pronouncement simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. Specifically, the ASU simplifies accounting for convertible instruments by removing major separation models required under current accounting standard. In addition, the ASU removes certain settlement conditions that are required for equity contracts to qualify for it and simplifies the diluted earnings per share calculations in certain areas. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2021. Early adoption is permitted for annual period beginning after December 15, 2020. The Company is currently evaluating the impact that this new guidance will have on its consolidated financial statements.

Other Receivables and Prepaid_2

Other Receivables and Prepaid Expenses (Tables)	9 Months Ended
	Sep. 30, 2021
Other Income and Expenses [Abstract]
Schedule of other receivables and prepaid expenses	September 30, December 31, 2021 2020 Government institutions $ 9 $ 104 Prepaid expenses 217 257 Supplier advances 848 227 Other current receivables 68 107 $ 1,142 $ 695

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2021
Other Liabilities and Financial Instruments Subject to Mandatory Redemption [Abstract]
Schedule of other current liabilities	September 30, December 31, 2021 2020 Government institutions $ 137 $ 15 Employees and related expenses 666 516 Accrued expenses 841 811 Customer advances 96 142 Short-term liabilities due to operating leases and current maturities 736 762 Other current liabilities 43 37 $ 2,519 $ 2,283

Convertible short-term loan f_2

Convertible short-term loan from shareholders, including a controlling shareholder (Tables)	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Schedule of fair value conversion	Expected volatility (%) 125.2 % Risk-free interest rate (%) 0.09 % Expected dividend yield 0 % Contractual term (years) 0.500 Conversion price (US dollars per share) 0.124 Underlying Share price (US dollars per share) 0.220 Expected volatility (%) 103.23 % Risk-free interest rate (%) 0.075 % Expected dividend yield 0 % Contractual term (years) 0.386 Conversion price (US dollars per share) 0.124 Underlying Share price (US dollars per share) 0.240 Expected volatility (%) 107.34 % Risk-free interest rate (%) 0.044 % Expected dividend yield 0 % Contractual term (years) 0.296 Conversion price (US dollars per share) 0.124 Underlying Share price (US dollars per share) 0.390
Summarizes the balance of conversion components and loan components of the initial closing	Conversion component Loan component Total Initial closing $ 617 $ 8 $ 625 Second closing 975 - 975 $ 1,592 $ 8 $ 1,600
Schedule of changes in fair value of conversion component	Conversion component Fair value before the shareholders’ approval date $ 1,592 Change in fair value (*) 1,974 Fair value at the shareholders’ approval date $ 3,566
Schedule of the change in the balance of the loan component	Loan component Balance as of March 2, 2021 $ 8 Interest and amortization of debt discount and expense 69 Balance as of June 30, 2021 77 Interest and amortization of debt discount and expense 345 Balance as of September 30, 2021 $ 422

Revenues (Tables)

Revenues (Tables)	9 Months Ended
	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
Schedule of disaggregation of revenue	Three months ended September 30, 2021 Retail Petroleum Total Cashless payment products (A) $ 2,996 $ - $ 2,996 Complete cashless payment solutions (B): Sales of products (B1) 1,205 283 1,488 SaaS and other services (B2) 313 242 555 1,518 525 2,043 Total revenues $ 4,514 $ 525 $ 5,039 Three months ended September 30, 2020 (*) Retail Petroleum Total Cashless payment products (A) $ 1,830 $ - $ 1,830 Complete cashless payment solutions (B): Sales of products (B1) 224 529 753 SaaS and other services (B2) 176 227 403 400 756 1,156 Total revenues $ 2,230 $ 756 $ 2,986 (*) Reclassified to conform with the current period presentation, see Note 1C(2). Nine months ended September 30, 2021 Retail Petroleum Total Cashless payment products (A) $ 5,690 $ - $ 5,690 Complete cashless payment solutions (B): Sales of products (B1) 2,433 931 3,364 SaaS and other services (B2) 852 753 1,605 3,285 1,684 4,969 Total revenues $ 8,975 $ 1,684 $ 10,659 Nine months ended September 30, 2020 (*) Retail Petroleum Total Cashless payment products (A) $ 5,922 $ - $ 5,922 Complete cashless payment solutions (B): Sales of products (B1) 2,154 1,404 3,558 SaaS and other services (B2) 579 631 1,210 2,733 2,035 4,768 Total revenues $ 8,655 $ 2,035 $ 10,690 (*) Reclassified to conform with the current period presentation, see Note 1C(2).
Schedule of contract balances	September 30, December 31, 2021 2020 Trade receivables, net of allowance for doubtful accounts $ 3,839 $ 1,148 Customer advances $ 96 $ 142

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2021
Discontinued Operations and Disposal Groups [Abstract]
Schedule of discontinued operations	Three months ended Nine months ended 2021 (*) 2020 2021 (*) 2020 Revenues $ - $ 651 $ 488 $ 2,251 Expenses - (957 ) (1,152 ) (2,845 ) Other loss, net 29 - (**) (922 ) - Net (loss) income from discontinued operations $ 29 $ (306 ) $ (1,586 ) $ (594 ) (*) Reclassified to conform with the current period presentation, see Note 1C(2). (**) Mainly including net loss of $177 due to the legal proceedings, as mentioned in Note 6A(2), and loss of $746 due to transfer of the exchange differences on translation, as derived from ASEC, from other comprehensive loss to the statement of operations loss (see statements of comprehensive loss).
Schedule of assets and liabilities from discontinued operations held for sale	December 31, Assets held for sale from discontinued operations: 2020 Current assets: Cash and cash equivalents $ 1,017 Trade receivables, net of allowance for doubtful accounts of $42 409 Other receivables and prepaid expenses 454 Inventories 392 Property, plant and equipment, net 3,136 Intangible assets, net 370 Right-of-use assets due to operating leases 580 6,358 Liabilities held for sale from discontinued operations: Current liabilities: Short-term bank credit and current maturities of long-term loans 2,339 Trade payables 1,832 Other current liabilities 443 Long-term loans, net of current maturities (*) 642 Long-term liabilities due to operating leases, net of current maturities (*) 401 Deferred tax liability 172 5,829 (*) Those liabilities were received for a long-term (more than twelve months) in ASEC, but were presented as held for sale within the current assets as of December 31, 2020, because the Company has determined that the sale of ASEC qualified as held for sale and as a discontinued operation as of December 31, 2020.

Equity (Tables)

Equity (Tables)	9 Months Ended
	Sep. 30, 2021
Stockholders' Equity Note [Abstract]
Schedule of black-scholes model and assumptions	Nine months ended September 30, 2021 2020 Expected dividend yield 0 % 0 % Expected volatility 114 % 107 % Risk-free interest rate 0.18 % 0.36 % Expected life - in years 2.50 2.49
Schedule of stock options activity	Number of Weighted options average exercise outstanding price per share Outstanding – December 31, 2020 1,443,333 $ 0.54 Options granted 670,000 0.23 Options expired or forfeited (132,833 ) 0.74 Outstanding – September 30, 2021 1,980,500 0.42 Exercisable as of: December 31, 2020 681,330 $ 0.83 September 30, 2021 734,346 $ 0.72
Schedule of options outstanding and exercisable	Options outstanding Options exercisable Number Weighted Number Weighted Outstanding average Weighted Outstanding average Weighted as of remaining Average As of remaining Average Range of September 30, contractual Exercise September 30, contractual Exercise exercise price($) 2021 life (years) Price 2021 life (years) Price 0.20-0.84 1,634,500 3.73 0.27 388,346 3.20 0.35 1.07-1.22 346,000 0.62 1.14 346,000 0.62 1.14 1,980,500 3.18 734,346 1.99

Operating Segments (Tables)

Operating Segments (Tables)	9 Months Ended
	Sep. 30, 2021
Segment Reporting [Abstract]
Schedule of information regarding results of each reportable segment	Three months ended September 30, 2021 Retail Petroleum Total Revenues $ 4,515 $ 524 $ 5,039 Reportable segment gross profit (**) 1,085 247 1,332 Reconciliation of reportable segment gross profit to gross profit for the period Depreciation (7 ) Stock-based compensation (1 ) Gross profit for the period in the consolidated financial statement $ 1,324 Three months ended September 30, 2020 Retail Petroleum Total Revenues $ 2,231 $ 755 $ 2,986 Reportable segment gross profit (**) 852 309 1,161 Reconciliation of reportable segment gross profit to gross profit for the period Depreciation (8 ) Stock-based compensation (1 ) Gross profit for the period in the consolidated financial statement $ 1,152 (*) Reclassified to conform with the current period presentation, see Note 1C(2). (**) Gross profit as reviewed by the CODM, represents gross profit, adjusted to exclude depreciation and stock-based compensation . Nine months ended September 30, 2021 Retail Petroleum Total Revenues $ 8,976 $ 1,683 $ 10,659 Reportable segment gross profit (**) 2,851 880 3,731 Reconciliation of reportable segment gross profit to gross profit for the period Depreciation (24 ) Stock-based compensation (3 ) Gross profit for the period in the consolidated financial statement $ 3,704 Nine months ended September 30, 2020 Retail Petroleum Total Revenues $ 8,655 $ 2,035 $ 10,690 Reportable segment gross profit (**) 3,610 896 4,506 Reconciliation of reportable segment gross profit to gross profit for the period Depreciation (26 ) Stock-based compensation (3 ) Gross profit for the period in the consolidated financial statement $ 4,477

Organization and Basis of Pre_2

Organization and Basis of Presentation (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 31, 2013	Apr. 30, 2021	Mar. 29, 2021	Apr. 20, 2016	Sep. 30, 2021	Sep. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Total purchase price in cash	$ 10,000
Additional purchase price						$ 12,500
Settlement agreement resolving, description				the purchaser of the Smart ID division, SuperCom Ltd. (“SuperCom”), and the Company entered into a settlement agreement resolving certain litigation between SuperCom and the Company pursuant to which SuperCom paid the Company $2,050 and agreed to pay the Company up to $1,500 in accordance with and subject to a certain earn-out mechanism.
Maximum earn-out amount				$ 1,300
Sale of stock percentage			100.00%
Lease agreement, description		The consideration for ASEC after reduction of some working capital adjustments, as agreed in April 2021, is approximately $2,700, out of which: (i) approximately $2,100 was transferred from the Buyer to ASEC at the end of March 2021 in order to repay Polish bank loans, out of which approximately $1,700 was repaid as of March 31, 2021 and a loan of approximately $400 was repaid at the beginning of April 2021 and (ii) $600 was paid by the Buyer to the Company in April 2021.
Working capital		$ 2,700
Business undertaking period						5 years
Accumulated deficit					$ (230,363)	$ (230,363)	$ (222,965)
Short-term bank credit and current maturities of long-term bank loans					1,863	1,863	$ 542
Short-term bank loan					1,702	1,702
Debt liability						422
Short-term investments bank deposits					$ 1,253	$ 1,253
Decrease of revenue, description						The recent situation in Poland resulting from the coronavirus (“COVID-19”) pandemic, led to an almost complete stop to the Company’s Mass Transit Ticketing sales business, which negatively impacted the Company’s cash flow. The revenues from this operation, that were relatively stable during the year preceding the COVID-19 outbreak, decreased by $295 in the first quarter of 2021 compared to the first quarter of 2020, mainly due to lockdowns and other restrictions and consequences of the COVID-19 pandemic as started in March 2020. On April 21, 2021, the Company completed the sale of ASEC, including its Mass Transit Ticketing activity, as mentioned in Note 1C(2).
Resulting adjusted factor (in Dollars per share)					$ 1.07	$ 1.07

Other Receivables and Prepaid_3

Other Receivables and Prepaid Expenses (Details) - Schedule of other receivables and prepaid expenses - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Schedule of other receivables and prepaid expenses [Abstract]
Government institutions	$ 9	$ 104
Prepaid expenses	217	257
Supplier advances	848	227
Other current receivables	68	107
Total other receivables and prepaid expenses	$ 1,142	$ 695

Other Current Liabilities (Deta

Other Current Liabilities (Details) - Schedule of other current liabilities - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Schedule of other current liabilities [Abstract]
Government institutions	$ 137	$ 15
Employees and related expenses	666	516
Accrued expenses	841	811
Customer advances	96	142
Short-term liabilities due to operating leases and current maturities	736	762
Other current liabilities	43	37
Total other current liabilities	$ 2,519	$ 2,283

Convertible short-term loan f_3

Convertible short-term loan from shareholders, including a controlling shareholder (Details) - USD ($)	Mar. 02, 2021	Mar. 02, 2021	Dec. 09, 2020	Jun. 17, 2021	Dec. 17, 2020	Sep. 30, 2021	Dec. 31, 2020
Convertible short-term loan from shareholders, including a controlling shareholder (Details) [Line Items]
Interest rate						8.00%
Effective interest rate						10.00%
Business combination description		On March 2, 2021, the Company obtained shareholders’ approval to the grant of a right to Ivy, pursuant to which, at any time prior to the repayment in full of the amount lent, together with Interest accrued and all other amounts outstanding under the Loan Agreement (the “Secured Amount”), Ivy will be entitled, at its sole discretion, to demand to convert (the “Conversion Right”) the entire Secured Amount into the Company’s Ordinary Shares, at a price per share equal to the lower of (a) $0.20 per share (subject to adjustment in the event of any bonus shares, combinations or splits) and (b) a price per share reflecting a discount to the average closing bid price of an Ordinary Share over the 20 trading days preceding the Initial Closing (the “Benchmark Price”) ($0.248), as follows: (i) if conversion occurs until March 17, 2021 (no later than three months after the initial closing), the conversion price per share will be $0.1984 (reflects discount of 20% of the Benchmark Price); (ii) if conversion occurs between March 18, 2021, and June 17, 2021 (more than three months but no later than six months after the initial closing), the conversion price per share will be $0.1736 (reflects discount of 30% of the Benchmark Price); (iii) if conversion occurs after June 17, 2021 (more than six months after the initial closing (to the extent extended in accordance with the terms of the Loan Agreement)), the conversion price per share will be $0.124 (reflects discount of 50% of the Benchmark Price); and (iv) if conversion occurs upon an event of default, the conversion price per share will be $0.124 (reflects discount of 50% of the Benchmark Price).
Share capital percentage						45.00%
Loan agreement, description						subsequently amended to allow for an additional lender (“the additional lender”) to lend $100 under the same terms as Ivy. Accordingly, the aggregate gross amount the Company received under the Loan Agreement is $1,600, out of which $975 took place as part of the second closing on January 28, 2021.
Aggregate gross received						$ 1,600,000
Convertible short-term loan from shareholders , description				the Lender, being the majority of the lenders, exercised its option to extend the Initial Maturity Date, and the parties entered into a notice of exercise of option and agreement (the “Extension Agreement”), according to which the maturity date was extended until December 17, 2021 (the “Extended Maturity Date”). Pursuant to both the Loan Agreement and the Extension Agreement, the interest rate automatically increased, effective as of the Initial Maturity Date, to the rate of 10.0% per annum (the “Extension Interest”). Any payment of interest is subject to withholding of taxes at source and the interest rates mentioned above are net of such withholding. The net amount of interest on the Loan Amount accrued through June 17, 2021 was approximately $55 (the “Interest Debt”). Under the Extension Agreement, it was agreed that the Interest Debt shall be payable on the Extended Maturity Date, while until then it shall be considered part of the Loan Amount and shall bear the Extension Interest rate. In the event of a conversion of the Loan Amount, the Interest Debt shall convert into Ordinary Shares of the Company at the conversion price of $0.174 per share, and the remaining Secured Amount shall be converted at a price per share of $0.124, as originally contemplated under the Loan Agreement. As of September 30, 2021, the Secured Amount is $1,702 , out of which $102 is accrued interest expenses.
Secured amount						1,702,000
Accrued interest expenses						102
Loan component					$ 617,000		$ 8,000
Loan component at initial closing					8,000
Convertible component							$ 617,000
Second closing						$ 975,000
Short-term liability	$ 3,566,000
Loan Agreement [Member]
Convertible short-term loan from shareholders, including a controlling shareholder (Details) [Line Items]
Loan payable			$ 1,500,000
Initial loan amount					$ 875,000
One Tranches [Member]
Convertible short-term loan from shareholders, including a controlling shareholder (Details) [Line Items]
Initial loan amount			$ 625,000

Convertible short-term loan f_4

Convertible short-term loan from shareholders, including a controlling shareholder (Details) - Schedule of fair value conversion - $ / shares	1 Months Ended
	Mar. 02, 2021	Jan. 28, 2021	Dec. 17, 2020
Schedule of fair value conversion [Abstract]
Expected volatility (%)	107.34%	103.23%	125.20%
Risk-free interest rate (%)	0.044%	0.075%	0.09%
Expected dividend yield	0.00%	0.00%	0.00%
Contractual term (years)	3 months 16 days	4 months 19 days	6 months
Conversion price (US dollars per share) (in Dollars per share)	$ 0.124	$ 0.124	$ 0.124
Underlying Share price (US dollars per share) (in Dollars per share)	$ 0.39	$ 0.24	$ 0.22

Convertible short-term loan f_5

Convertible short-term loan from shareholders, including a controlling shareholder (Details) - Summarizes the balance of conversion components and loan components of the initial closing $ in Thousands	Sep. 30, 2021USD ($)
Convertible short-term loan from shareholders, including a controlling shareholder (Details) - Summarizes the balance of conversion components and loan components of the initial closing [Line Items]
Initial closing	$ 625
Second closing	975
Total	1,600
Conversion component [Member]
Convertible short-term loan from shareholders, including a controlling shareholder (Details) - Summarizes the balance of conversion components and loan components of the initial closing [Line Items]
Initial closing	617
Second closing	975
Total	1,592
Loan component [Member]
Convertible short-term loan from shareholders, including a controlling shareholder (Details) - Summarizes the balance of conversion components and loan components of the initial closing [Line Items]
Initial closing	8
Second closing
Total	$ 8

Convertible short-term loan f_6

Convertible short-term loan from shareholders, including a controlling shareholder (Details) - Schedule of changes in fair value of conversion component - Conversion component [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)
Convertible short-term loan from shareholders, including a controlling shareholder (Details) - Schedule of changes in fair value of conversion component [Line Items]
Fair value before the shareholders’ approval date	$ 1,592
Change in fair value	1,974	[1]
Fair value at the shareholders’ approval date	$ 3,566
[1]	This amount is recorded as loss from change in fair value of embedded derivative as part of the financial expenses in the statements of operations of the first quarter of 2021.

Convertible short-term loan f_7

Convertible short-term loan from shareholders, including a controlling shareholder (Details) - Schedule of the change in the balance of the loan component - USD ($) $ in Thousands	3 Months Ended	4 Months Ended
	Sep. 30, 2021	Jun. 30, 2021
Schedule of the change in the balance of the loan component [Abstract]
Balance beginning	$ 77	$ 8
Interest and amortization of debt discount and expense	345	69
Balance Ending	$ 422	$ 77

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Thousands	Aug. 10, 2021USD ($)	Aug. 10, 2021ILS (₪)	Jun. 30, 2021USD ($)	Jun. 12, 2019	Sep. 16, 2020USD ($)	Feb. 21, 2016USD ($)	Oct. 31, 2013	Sep. 30, 2021USD ($)	Jan. 08, 2019USD ($)	Jan. 08, 2019ILS (₪)
Commitments and Contingencies (Textual)
Dispute with IIA									$ 1,370	₪ 5,080
Legal claims				The said financial details refer to the quantity of smart driving licenses that Merwell claims were issued in the later period of a project in Tanzania in which Merwell claims to have provided services to the Company. Merwell claims that despite the Company’s failure to provide the details, Merwell obtained the details independently from other sources, and they indicate that the Company is obligated to pay Merwell an additional amount of approximately $1,618, and there might be additional amounts to be claimed in the future, as additional information might be found from time to time.
Company paid	$ 1,766
Company received	$ 1,589	₪ 5,128
Loss from discontinued operations			$ (177)
Legal claims, description							a financial claim was filed against the Company and its then French subsidiary, Parx France (in this paragraph, together, the “Defendants”), in the Commercial Court of Paris, France (in this paragraph, the “Court”). The sum of the claim was €1,500 (approximately $1,736) and was based on the allegation that the plaintiff sustained certain losses in connection with Defendants not granting the plaintiff exclusive marketing rights to distribute and operate the Defendants’ PIAF Parking System in Paris and the Ile of France. On October 25, 2017, the Court issued its ruling in this matter dismissing all claims against the Company but ordering Parx France to pay the plaintiff €50 ($58) plus interest in damages plus another approximately €5 ($6) in other fees and penalties. As, in accordance with the sale agreement signed between the Company and Parx France, the Company was liable and should indemnify Parx France for any amount ruled against it as part of that claim, the Company offered to pay the amounts mentioned above to the plaintiff in consideration for not filing future appeals. The Plaintiff rejected this offer and filed an appeal against Parx France and the Company claiming the sum of €503 ($582) plus interest and expenses. On November 7, 2019, the Company’s external legal counsel concluded that the appeal was inadmissible, and that it believed that the opposing claims would be dismissed. The case was pleaded before the Court and the Court has provided a judgement, dated July 8, 2021, declaring that the appeal against the Company is null and void, and annulled the €50 ($58) damages pronounced by the previous court.
Other contingency description								There is a dispute between the Company and the IIA in the amount of approximately NIS 3,600 ($1,115) including accrued interest (while the current debt to the IIA as presented in the Company’s financial statements amounts to approximately $145) due to a claim of the IIA about miscalculations in the amount of royalties paid by the Company and the revenues on which the Company must pay royalties.
Guarantees expiration dates, description								As of September 30, 2021, the Company granted a bank guarantee in an amount of $105, with an expiration date in May 2024.
Merwell Inc. [Member]
Commitments and Contingencies (Textual)
Outstanding commissions arbitration						$ 855
Research and development arrangement [Member]
Commitments and Contingencies (Textual)
Grants received, net of royalties paid								$ 3,400
Minimum [Member]
Commitments and Contingencies (Textual)
Complementry claim					$ 1,618
Minimum [Member] | Research and development arrangement [Member]
Commitments and Contingencies (Textual)
Granted interest rate, percentage								3.00%
Maximum [Member]
Commitments and Contingencies (Textual)
Complementry claim					$ 3,012
Maximum [Member] | Research and development arrangement [Member]
Commitments and Contingencies (Textual)
Granted interest rate, percentage								3.50%

Revenues (Details) - Schedule o

Revenues (Details) - Schedule of disaggregation of revenue - Disaggregation of revenue [Member] - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	[1]	Sep. 30, 2021	Sep. 30, 2020	[1]
Segment Reporting Information [Line Items]
Cashless payment products (A)	$ 2,996	$ 1,830		$ 5,690	$ 5,922
Complete cashless payment solutions (B):
Sales of products (B1)	1,488	753		3,364	3,558
SaaS and other services (B2)	555	403		1,605	1,210
Total	2,043	1,156		4,969	4,768
Total revenues	5,039	2,986		10,659	10,690
Retail [Member]
Segment Reporting Information [Line Items]
Cashless payment products (A)	2,996	1,830		5,690	5,922
Complete cashless payment solutions (B):
Sales of products (B1)	1,205	224		2,433	2,154
SaaS and other services (B2)	313	176		852	579
Total	1,518	400		3,285	2,733
Total revenues	4,514	2,230		8,975	8,655
Petroleum [Member]
Segment Reporting Information [Line Items]
Cashless payment products (A)
Complete cashless payment solutions (B):
Sales of products (B1)	283	529		931	1,404
SaaS and other services (B2)	242	227		753	631
Total	525	756		1,684	2,035
Total revenues	$ 525	$ 756		$ 1,684	$ 2,035
[1]	Reclassified to conform with the current period presentation, see Note 1C(2).

Revenues (Details) - Schedule_2

Revenues (Details) - Schedule of contract balances - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Schedule of contract balances [Abstract]
Trade receivables, net of allowance for doubtful accounts	$ 3,839	$ 1,148
Customer advances	$ 96	$ 142

Discontinued Operations (Detail

Discontinued Operations (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)
Discontinued Operations and Disposal Groups [Abstract]
Net loss amount	$ 177
Loss	$ 746

Discontinued Operations (Deta_2

Discontinued Operations (Details) - Schedule of discontinued operations - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	[1]	Sep. 30, 2021		Sep. 30, 2020	[1]
Schedule of discontinued operations [Abstract]
Revenues		$ 651		$ 488		$ 2,251
Expenses		(957)		(1,152)		(2,845)
Other loss, net	29			(922)	[2]
Net (loss) income from discontinued operations	$ 29	$ (306)	[3]	$ (1,586)		$ (594)	[3]
[1]	Reclassified to conform with the current period presentation, see Note 1C(2).
[2]	Mainly including net loss of $177 due to the legal proceedings, as mentioned in Note 6A(2), and loss of $746 due to transfer of the exchange differences on translation, as derived from ASEC, from other comprehensive loss to the statement of operations loss (see statements of comprehensive loss).
[3]	Reclassified to conform with the current period presentation, see Note 1C(2).

Discontinued Operations (Deta_3

Discontinued Operations (Details) - Schedule of assets and liabilities from discontinued operations held for sale $ in Thousands	Dec. 31, 2020USD ($)
Schedule of assets and liabilities from discontinued operations held for sale [Abstract]
Cash and cash equivalents	$ 1,017
Trade receivables, net of allowance for doubtful accounts of $42	409
Other receivables and prepaid expenses	454
Inventories	392
Property, plant and equipment, net	3,136
Intangible assets, net	370
Right-of-use assets due to operating leases	580
Total assets	6,358
Liabilities held for sale from discontinued operations:
Short-term bank credit and current maturities of long-term loans	2,339
Trade payables	1,832
Other current liabilities	443
Long-term loans, net of current maturities	642	[1]
Long-term liabilities due to operating leases, net of current maturities	401	[1]
Deferred tax liability	172
Total liabilities	$ 5,829
[1]	Those liabilities were received for a long-term (more than twelve months) in ASEC, but were presented as held for sale within the current assets as of December 31, 2020, because the Company has determined that the sale of ASEC qualified as held for sale and as a discontinued operation as of December 31, 2020.

Discontinued Operations (Deta_4

Discontinued Operations (Details) - Schedule of assets and liabilities from discontinued operations held for sale (Parentheticals) $ in Thousands	Dec. 31, 2020USD ($)
Schedule of assets and liabilities from discontinued operations held for sale [Abstract]
Net of allowance for doubtful accounts	$ 42

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Held of short-term bank deposits	$ 105	$ 105
Short-term bank deposits	$ 105	$ 105

Equity (Details)

Equity (Details) - USD ($) $ / shares in Units, $ in Thousands	Jan. 31, 2020	Dec. 31, 2019	Sep. 22, 2021	Sep. 30, 2021	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	May 19, 2021	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 23, 2019
Equity (Textual)
Gross Proceeds													$ 2,500
Share purchase agreement (in Shares)	1,040,000	5,460,000
Aggregate gross proceeds	$ 208	$ 1,092
Subsequent Closing,description										The issuance of the remaining 6,000,000 ordinary shares (the “Subsequent Closing”) for aggregate gross proceeds of $1,200 took place in April 2020, following the approval by the Company’s shareholders on April 14, 2020, of the resolutions detailed below, that were required for the consummation of the Subsequent Closing under the Agreement and the applicable law: (i) an increase in the number of the ordinary shares authorized for issuance from 50,000,000 to 100,000,000; (ii) the issuance of the ordinary shares to Ivy following which Ivy will hold 25% or more of the total voting rights at general meetings of the shareholders of the Company; and (iii) the election of the representative designated by Ivy to the Board.
Issuance costs						$ 31	$ 8	$ 111
Shares issued (in Shares)									10,869,304
Issuance cost				$ 128						$ 128
Stock option plan granted (in Shares)										670,000	814,000
Stock-based compensation expenses				$ 15	$ 13
Stock option and warrant shares (in Shares)										15,582,865	1,516,500
Restricted Stock Units (RSUs) [Member]
Equity (Textual)
Value of grants			$ 4,400
Stock option plans [Member]
Equity (Textual)
Average exercise price (in Dollars per share)				$ 0.23	$ 0.24					$ 0.23	$ 0.24
Stock option expire term										5 years
Weighted average fair value of options granted (in Dollars per share)										$ 0.14	$ 0.12
Aggregate intrinsic value				$ 10						$ 10		$ 5
Aggregate intrinsic value exercisable option				3						3		$ 2
Unrecognized compensation cost				$ 142						$ 142
Unrecognized compensation cost, weighted-average period										1 year 3 months 18 days
Private Placement [Member]
Equity (Textual)
Share purchase agreement (in Shares)													12,500,000
Rights Offering [Member]
Equity (Textual)
Purchase price per share (in Dollars per share)				$ 0.174						$ 0.174
Issue of ordinary shares (in Shares)									18,965,516
Aggregate amount									$ 3,300
Stock subscription, description									Following the Rights Offering, Ivy and its affiliates own 35.9% of issued and outstanding share capital as of September 30, 2021.
Stock option plans [Member]
Equity (Textual)
Stock-based compensation expenses										$ 44	$ 41

Equity (Details) - Schedule of

Equity (Details) - Schedule of black-scholes model and assumptions - Minimum [Member]	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Equity (Details) - Schedule of black-scholes model and assumptions [Line Items]
Expected dividend yield	0.00%	0.00%
Expected volatility	114.00%	107.00%
Risk-free interest rate	0.18%	0.36%
Expected life - in years	2 years 6 months	2 years 5 months 26 days

Equity (Details) - Schedule o_2

Equity (Details) - Schedule of stock options activity	9 Months Ended
	Sep. 30, 2021$ / sharesshares
Schedule of stock options activity [Abstract]
Number of options outstanding, beginning balance | shares	1,443,333
Weighted average exercise price per share, beginning balance | $ / shares	$ 0.54
Number of options outstanding, Options granted | shares	670,000
Weighted average exercise price per share, Options granted | $ / shares	$ 0.23
Number of options outstanding, Options expired or forfeited | shares	(132,833)
Weighted average exercise price per share, Options expired or forfeited | $ / shares	$ 0.74
Number of options outstanding, ending balance | shares	1,980,500
Weighted average exercise price per share, ending balance | $ / shares	$ 0.42
Exercisable as of:
Number of options outstanding, Exercisable begining balance | shares	681,330
Weighted average exercise price per share, Exercisable begining balance | $ / shares	$ 0.83
Number of options outstanding, Exercisable ending balance | shares	734,346
Weighted average exercise price per share, Exercisable ending balance | $ / shares	$ 0.72

Equity (Details) - Schedule o_3

Equity (Details) - Schedule of options outstanding and exercisable	9 Months Ended
	Sep. 30, 2021$ / sharesshares
Options outstanding [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number Outstanding	1,980,500
Weighted average remaining contractual life (years) (in Dollars per share) | $ / shares	$ 3.18
Options exercisable [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number Outstanding	734,346
Weighted average remaining contractual life (years) (in Dollars per share) | $ / shares	$ 1.99
0.20-0.84 [Member] | Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of exercise price($)	0.2
0.20-0.84 [Member] | Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of exercise price($)	0.84
0.20-0.84 [Member] | Options outstanding [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number Outstanding	1,634,500
Weighted average remaining contractual life (years) (in Dollars per share) | $ / shares	$ 3.73
Weighted Average Exercise Price	3 months 7 days
0.20-0.84 [Member] | Options exercisable [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number Outstanding	388,346
Weighted average remaining contractual life (years) (in Dollars per share) | $ / shares	$ 3.2
Weighted Average Exercise Price	4 months 6 days
1.07-1.22 [Member] | Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of exercise price($)	1.07
1.07-1.22 [Member] | Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of exercise price($)	1.22
1.07-1.22 [Member] | Options outstanding [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number Outstanding	346,000
Weighted average remaining contractual life (years) (in Dollars per share) | $ / shares	$ 0.62
Weighted Average Exercise Price	1 year 1 month 20 days
1.07-1.22 [Member] | Options exercisable [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number Outstanding	346,000
Weighted average remaining contractual life (years) (in Dollars per share) | $ / shares	$ 0.62
Weighted Average Exercise Price	1 year 1 month 20 days

Operating Segments (Details)

Operating Segments (Details)	9 Months Ended
	Sep. 30, 2021
Segment Reporting [Abstract]
Number of reportable segments	2

Operating Segments (Details) -

Operating Segments (Details) - Schedule of information regarding results of each reportable segment - USD ($) $ in Thousands		3 Months Ended			9 Months Ended
		Sep. 30, 2021	Sep. 30, 2020		Sep. 30, 2021	Sep. 30, 2020
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenues		$ 5,039	$ 2,986	[1],[2]	$ 10,659	$ 10,690	[1],[2]
Reportable segment gross profit	[3]	1,332	1,161	[2]	3,731	4,506	[2]
Depreciation		(7)	(8)		(24)	(26)
Stock-based compensation		(1)	(1)		(3)	(3)
Gross profit for the period in the consolidated financial statement		1,324	1,152	[1]	3,704	4,477	[1]
Retail [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenues		4,515	2,231	[2]	8,976	8,655	[2]
Reportable segment gross profit	[3]	1,085	852	[2]	2,851	3,610	[2]
Petroleum [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenues		524	755	[2]	1,683	2,035	[2]
Reportable segment gross profit	[3]	$ 247	$ 309		$ 880	$ 896	[2]
[1]	Reclassified to conform with the current period presentation, see Note 1C(2).
[2]	Reclassified to conform with the current period presentation, see Note 1C(2).
[3]	Gross profit as reviewed by the CODM, represents gross profit, adjusted to exclude depreciation and stock-based compensation .