SharpLink Gaming (SBET) 20-F 26 Mar 20 2019 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2019shares
Document and Entity Information [Abstract]
Entity Registrant Name	MER TELEMANAGEMENT SOLUTIONS LTD
Entity Central Index Key	0001025561
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding	3,612,408
Entity Interactive Data Current	Yes
Entity Incorporation State Country Code	IL
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
CURRENT ASSETS:
Cash and cash equivalents	$ 1,732	$ 1,150
Restricted cash	1,464	1,380
Trade receivables (net of allowance for doubtful accounts of $65 at December 31, 2019 and 2018)	499	604
Other accounts receivable and prepaid expenses (Note 3)	236	101
Assets of discontinued operations (Note 1b)	172	187
Total current assets	4,103	3,422
SEVERANCE PAY FUND	653	541
PROPERTY AND EQUIPMENT, NET (Note 4)	62	60
OTHER ASSETS:
Intangible assets, net (Note 2i)		21
Goodwill	3,225	3,479
Total other assets	3,225	3,500
Total assets	8,043	7,523
CURRENT LIABILITIES:
Trade payables	149	164
Deferred revenues	962	1,053
Accrued expenses and other liabilities (Note 5)	2,317	2,394
Liabilities of discontinued operations (Note 1b)	516	606
Total current liabilities	3,944	4,217
LONG-TERM LIABILITIES:
Accrued severance pay	831	722
Deferred tax liability (Note 7)	163	181
Total long-term liabilities	994	903
COMMITMENTS AND CONTINGENT LIABILITIES (Note 6)
SHAREHOLDERS' EQUITY (Note 9):
Share capital - Ordinary shares of NIS 0.03 par value: Authorized: 17,000,000 shares at December 31, 2019 and 2018; Issued: 3,614,208 and 3,296,123 shares at December 31, 2019 and 2018, respectively; Outstanding: 3,612,408 and 3,294,323 shares at December 31, 2019 and 2018, respectively	30	27
Preferred Shares of NIS 0.03 par value: Authorized: 3,000,000 shares at December 31, 2019 and 2018; Issued and Outstanding: 2,008,772 and 1,315,789 shares at December 31, 2019 and 2018, respectively	16	10
Additional paid-in capital	30,635	29,807
Treasury shares at cost (1,800 Ordinary shares at December 31, 2019 and 2018)	(29)	(29)
Accumulated deficit	(27,547)	(27,412)
Total shareholders' equity	3,105	2,403
Total liabilities and shareholders' equity	$ 8,043	$ 7,523

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) $ in Thousands	Dec. 31, 2019USD ($)shares	Dec. 31, 2019₪ / shares	Dec. 31, 2018USD ($)shares	Dec. 31, 2018₪ / shares
CURRENT ASSETS
Trade receivables, allowance for doubtful accounts | $	$ 65		$ 65
SHAREHOLDERS' EQUITY (Note 11):
Ordinary shares, par value per share | ₪ / shares		₪ 0.03		₪ 0.03
Ordinary shares, shares authorized	17,000,000		17,000,000
Ordinary shares, shares issued	3,614,208		3,296,123
Ordinary shares, shares outstanding	3,612,408		3,294,323
Preferred Stock, par value per share | ₪ / shares		₪ 0.03		₪ 0.03
Preferred Stock, shares authorized	3,000,000		3,000,000
Preferred Stock, shares issued	2,008,772		1,315,789
Preferred Stock, shares outstanding	2,008,772		1,315,789
Treasury shares, shares	1,800		1,800

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenues
Total revenues	$ 5,193	$ 5,861	$ 6,773
Cost of revenues
Total cost of revenues	1,857	2,149	2,058
Gross profit	3,336	3,712	4,715
Operating expenses
Research and development	545	825	1,645
Selling and marketing	817	1,471	1,529
General and administrative	2,144	2,239	1,966
Total operating expenses	3,506	4,535	5,140
Operating loss	(170)	(823)	(425)
Financial income (expense), net	(18)	(17)	14
Loss before taxes on income	(188)	(840)	(411)
Taxes on income (tax benefit), net	4	46	(9)
Net loss from continuing operations	(192)	(886)	(402)
Income (loss) from discontinued operations	57	(284)	(1,366)
Net loss	$ (135)	$ (1,170)	$ (1,768)
Net loss per share:
Basic and diluted net loss per share from continuing operations	$ (0.04)	$ (0.26)	$ (0.13)
Basic and diluted net earnings per share from discontinued operations	0.01	(0.08)	(0.46)
Basic and diluted net loss per share	$ (0.03)	$ (0.34)	$ (0.59)
Weighted average number of shares used in computing basic and diluted net loss per share	5,013,374	3,435,161	2,991,547
Telecom services [Member]
Revenues
Total revenues	$ 4,273	$ 4,843	$ 5,467
Cost of revenues
Total cost of revenues	1,486	1,719	1,646
Telecom product sales [Member]
Revenues
Total revenues	920	1,018	1,306
Cost of revenues
Total cost of revenues	$ 371	$ 430	$ 412

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of Comprehensive Income [Abstract]
Net loss	$ (135)	$ (1,170)	$ (1,768)
Available-for-sale investments:
Change in net unrealized gains (loss)			(1)
Other comprehensive income (loss)			(1)
Comprehensive loss	$ (135)	$ (1,170)	$ (1,769)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands		Share capital [Member]		Preferred Stock [Member]	Additional paid-in capital [Member]	Treasury shares [Member]	Accumulated other comprehensive income (loss) [Member]	Accumulated deficit [Member]	Total
Balance at Dec. 31, 2016		$ 23			$ 26,569	$ (29)	$ 1	$ (24,704)	$ 1,860
Balance, shares at Dec. 31, 2016	[1]	2,897,314
Stock-based compensation					1				1
Issuance of ordinary shares		$ 2			398				400
Issuance of ordinary shares, shares	[1]	200,803
Shareholders debt conversion into warrants					1,220
Exercise of stock options	[2]
Exercise of stock options, shares	[1]	20,767
Other comprehensive income (loss):
Unrealized gain of available-for-sale marketable securities, net							(1)		(1)
Foreign currency translation adjustments
Net loss								(1,768)	(1,768)
Balance at Dec. 31, 2017		$ 25			28,188	(29)		(26,472)	1,712
Balance, shares at Dec. 31, 2017	[1]	3,118,884
Stock-based compensation					90				90
Issuance of ordinary shares		$ 2			186				188
Issuance of ordinary shares, shares	[1]	175,439
Issuance of preferred shares				$ 10	1,343				1,353
Issuance of preferred shares, shares			[1]	1,315,789
Effect of adoption of new accounting standard								230	230
Other comprehensive income (loss):
Net loss								(1,170)	(1,170)
Balance at Dec. 31, 2018		$ 27		$ 10	29,807	(29)		(27,412)	$ 2,403
Balance, shares at Dec. 31, 2018		3,294,323	[1]	1,315,789					3,294,323
Stock-based compensation					47				$ 47
Issuance of ordinary shares		$ 3			(3)
Issuance of ordinary shares, shares		318,085
Issuance of preferred shares				$ 6	784				790
Issuance of preferred shares, shares				692,983
Other comprehensive income (loss):
Net loss								(135)	(135)
Balance at Dec. 31, 2019		$ 30		$ 16	$ 30,635	$ (29)		$ (27,547)	$ 3,105
Balance, shares at Dec. 31, 2019		3,612,408		2,008,772					3,612,408
[1]	Historical stock information was adjusted to retroactively reflect the one for three Ordinary share reverse split implemented in September 2017.
[2]	Represents an amount less than $1.

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities
Net loss	$ (135)	$ (1,170)	$ (1,768)
Income (loss) from discontinued operations	57	(284)	(1,366)
Net loss from continuing operations	(192)	(886)	(402)
Adjustments required to reconcile net loss from continuing operations to net cash provided by (used in) operating activities:
Loss (gain) on sale of available-for-sale marketable securities			(5)
Depreciation and amortization	79	82	98
Impairment of goodwill	254
Increase (decrease) in deferred tax, net	(18)	35	(20)
Stock-based compensation	47	90	1
Increase (decrease) in accrued severance pay, net	(3)	(36)	55
Decrease (increase) in trade receivables, net	105	(40)	60
Increase in other accounts receivable and prepaid expenses	(135)	(27)	(18)
Decrease in trade payables	(15)	(144)	(77)
Increase (decrease) in accrued expenses and other liabilities	(77)	111	125
Increase (decrease) in deferred revenues	(91)	(461)	370
Increase in restricted cash	(84)	(322)	(571)
Net cash used in operating activities from continuing operations	(130)	(1,598)	(384)
Net cash provided by (used in) operating activities from discontinued operations	(18)	57	(38)
Net cash used in operating activity	(148)	(1,541)	(422)
Cash flows from investing activities
Purchase of property and equipment	(60)	(14)	(50)
Investment in available-for-sale marketable securities			(56)
Proceeds from sale of available-for-sale marketable securities			197
Net cash provided by (used in) investing activities from continuing operations	(60)	(14)	91
Net cash used in investing activities from discontinued operations		(1)	(3)
Net cash provided by (used in) investing activities	(60)	(15)	88
Cash flows from financing activities
Proceeds from issuance of shares	790	1,541	400
Net cash provided by financing activities from continuing operations	790	1,541	400
Increase (decrease) in cash and cash equivalents	582	(15)	66
Cash and cash equivalents at the beginning of the year	1,150	1,165	1,099
Cash and cash equivalents at the end of the year	1,732	1,150	1,165
Supplemental disclosure of cash flows activities
Cash paid during the year for income taxes	1	1	9
Non-cash activities:
Shareholders debt conversion into warrants			$ 1,220

GENERAL

GENERAL	12 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GENERAL	NOTE 1: GENERAL a. Mer Telemanagement Solutions Ltd. (the "Company" or "MTS") was incorporated on December 27, 1995. MTS and its subsidiaries (the "Group") is a worldwide provider of telecom expense management (“TEM”), billing solutions and online video advertising solutions and services. The Company's wholly-owned subsidiaries in the United States and Hong Kong, MTS IntegraTRAK Inc. and MTS Asia Ltd., act as marketing and customer service organizations in those countries. The Company's shares are listed for trade on the NASDAQ Capital Market under the symbol "MTSL". In April 2015, the Company acquired 100% of the outstanding shares of Vexigo, a privately-held Israeli-based software company supporting video advertising over the internet and mobile devices. During 2018, Vexigo sold its operation to an unaffiliated third party. The consideration for the sale was $250 receivable in three (3) installments, which were fully paid during 2018 and 2019. On September 6, 2018, the Company entered into a Securities Purchase Agreement (the "Alpha Capital SPA") with Alpha Capital Anstalt, an institutional investor, for the investment of $1,353 in a newly-created class of convertible preferred shares, and $188 in ordinary shares of the Company. The closing date of the Alpha Capital SPA was on October 31, 2018. The Alpha Capital SPA includes a greenshoe option for a future investment by Alpha Capital of up to $1.5 million in the newly created preferred shares at the same price per preferred share paid in the initial investment during a period of 18 months following the closing date of the Alpha Capital SPA. In December 2019, the Company and its Board members approved an extension of Alpha’s remaining portion of the greenshoe option for six months until April 30, 2020. b. Discontinued operations: 1. In March 2009, the Company discontinued the operations of TABS Brazil Ltda. its wholly owned subsidiary in Brazil. 2. In June 2018, the Company discontinued the operations of Vexigo ltd. a wholly owned subsidiary in Israel. Which was then sold to a third party. The results of the discontinued operations including prior periods' comparable results, assets and liabilities which have been retroactively included in discontinued operations as separate line items in the statements of income and balance sheets are presented below. The summarized results of operations for Vexigo and TABS Brazil Ltd for the years ended December 31, 2017, 2018 and 2019, are as follows: Year ended December 31, 2019 *)2018 2017 Revenue $ 301 $ 794 $ 1,853 Cost of revenues 255 1,034 1,453 Gross profit (loss) 46 (240 ) 400 Operating expenses (income) (9 ) 310 1,896 Operating loss (income) (55 ) 550 1,496 Financial income (expense), net 2 16 130 Gain on disposal of the discontinued operations - 250 - Total net loss (income) from discontinued operations $ (57 ) $ 284 $ 1,366 *) Represent the results of the discontinued operations until their disposal. The major classes of assets and liabilities that were classified as discontinued operations were: December 31, 2019 2018 Cash and cash equivalents $ 170 $ 146 Trade receivables - 37 Property and equipment, net 2 4 Total assets of discontinued operations 172 187 Trade payables 337 302 Accrued expenses and other liabilities 179 304 Total liabilities of discontinued operations $ 516 $ 606 c. The Company has historically suffered recurring losses from its operating activities. The Company incurred losses for the years ended December 31, 2018 and 2019, amounting to $ 1,170 and $ 135 and has accumulated deficit of $ 27,547 as of December 31, 2019. In addition, the Company incurred negative cash flows from continuing operations of $130 for the year ended December 31, 2019. Those factors raise substantial doubt about the Company's ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. The Company intends to finance operating costs over the next twelve months with existing cash on hand after reducing operating spend if needed. During 2018 and 2019, the Company implemented a substantive cost reduction mainly by employee’s layoff and reduced its lease expenses during the first quarter of 2019. However, the Company will still need to seek additional sources of financing if it requires more funds than anticipated during the next twelve months or in later periods. The Company expects to explore various financing alternatives to raise additional funds to support its operations in the foreseeable future. There can be no assurance that additional financing will be available on satisfactory terms, or at all. If the Company is unable to secure needed financing, management may be forced to take additional actions. The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and liabilities and commitments in the normal course of business. The consolidated financial statements for the year ended December 31, 2019, do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from uncertainty to the Company's ability to continue as a going concern.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2: SIGNIFICANT ACCOUNTING POLICIES The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States ("U.S. GAAP"). a. Use of estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. The Company's management believes that the estimates, judgments and assumptions used are reasonable based upon information available at the time they were made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. On an ongoing basis, the Company's management evaluates estimates, including those related to intangible assets and goodwill, tax assets and liabilities, fair values of stock-based awards, allowance for bad debt. Such estimates are based on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. b. Financial statements in United States dollars A majority of the revenues of the Group are denominated in U.S. dollars ("dollar" or "dollars"). The dollar is the primary currency of the economic environment in which the Group operates. Thus, the functional and reporting currency of the Group is the dollar. Accordingly, monetary accounts maintained in currencies other than the dollar are re-measured into dollars in accordance with Accounting Standards Codification ("ASC") No. 830, "Foreign Currency Matters". Changes in currency exchange rates between the Company's functional currency and the currency in which a transaction is denominated are included in the Company's results of operations as finance income (expenses), net in the period in which the currency exchange rates change. c. Principles of consolidation The consolidated financial statements include the accounts of the Group. Intercompany transactions and balances, including profits from intercompany sales not yet realized outside the Group, have been eliminated upon consolidation. d. Cash equivalents Cash equivalents are short-term unrestricted highly liquid investments that are readily convertible to cash with original maturities of three months or less, at acquisition. e. Restricted cash Restricted cash is a deposit account which is held by the Company on behalf of Company's customers. f. Marketable securities The Company accounts for investments in debt and equity securities in accordance with ASC No. 320, "Debt and Equity Securities". Management determines the appropriate classification of its investments in marketable securities at the time of purchase and reevaluates such determinations at each balance sheet date. The Company classifies all of its securities as available for sale carried at fair market value. Fair value is determined based on observable market value quotes. Available-for-sale securities are carried at fair value, with unrealized gains and losses reported in "accumulated other comprehensive income (loss)" in shareholders' equity. Realized gains and losses on sales of investments, are included in earnings and are derived using the specific identification method for determining the cost of securities. Interest and dividends on securities are included in financial income (expense), net. The net realized gains (losses) on sales of available-for-sale securities of $(0), $(0) and $(1) in 2019, 2018 and 2017, respectively, were recorded in financial income (expense), net. The Company sold the marketable securities during 2017. g. Property and equipment, net Property and equipment are measured at cost, including directly attributable costs, less accumulated depreciation and accumulated impairment losses. Depreciation is calculated on a straight-line basis over the useful life of the assets at annual rates as follows: % Computers and peripheral equipment 33 Office furniture and equipment 3 - 20 (mainly 7) Leasehold improvements Over the shorter of the lease term or useful economic life h. Impairment of long-lived assets The Company's long-lived assets (assets group) to be held or used, including property and equipment, and certain identifiable intangibles are reviewed for impairment in accordance with ASC 360, "Property, Plant and Equipment" ("ASC 360"), whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. i. Intangible assets: Intangible assets that are considered to have a definite useful life are amortized over their useful lives using a method of amortization that reflects the pattern in which the economic benefits of the intangible assets are consumed or otherwise used up in accordance with ASC No. 350, "Intangibles – Goodwill and other" ("ASC 350"). The Company's identifiable intangibles are reviewed for impairment in accordance with ASC 360 whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. As of December 31, 2019, all intangible assets were fully amortized. j. Goodwill Goodwill and other certain purchased intangible assets have been recorded in the Company’s financial statements as a result of acquisitions. Goodwill represents the excess of the purchase price in a business combination over the fair value of the net tangible and intangible assets acquired. Under ASC 350, "Intangible - Goodwill and Other," ("ASC 350") goodwill is not amortized, but rather is subject to an annual impairment test. ASC 350 requires goodwill to be tested for impairment at the reporting unit level at least annually or between annual tests in certain circumstances and written down when impaired. Goodwill is tested for impairment by comparing the fair value of the reporting unit with its carrying value. ASC 350 allows an entity to first assess qualitative factors to determine whether it is necessary to perform the two-step quantitative goodwill impairment test. If the qualitative assessment does not result in a more likely than not indication of impairment, no further impairment testing is required. If it does result in a more likely than not indication of impairment, the two-step impairment test is performed. Alternatively, ASC 350 permits an entity to bypass the qualitative assessment for any reporting unit and proceed directly to performing the first step of the goodwill impairment test. The Company’s goodwill balance is only assigned to its Enterprise reporting unit. The Company performs an annual impairment test of its reporting unit as of the 1 st The material assumptions used for the income approach were five (5) years of projected cash flows and discount rate of 25%. In addition, as part of the Company's annual impairment test procedures, it has reassessed the results of the impairment test performed during the third quarter of 2019 and concluded that no additional impairment is required as of December 31, 2019. k. Severance pay: With regards to employees in Israel that are not subject to Section 14, the Company's liability for severance pay is calculated pursuant to the Severance Pay Law, based on the most recent salary of the relevant employees multiplied by the number of years of employment as of the balance sheet date. These employees are entitled to one-month salary for each year of employment or a portion thereof. The Company's liability for these employees is fully provided for via monthly deposits with severance pay funds, insurancepolicies and an accrual. The value of these deposits is recorded as an asset with other assets on the Company's balance sheet. The deposited funds include profits accumulated up to the balance sheet date. The deposited funds may be withdrawn only upon the fulfillment of the obligation pursuant to the Severance Pay Law or labor agreements. Severance expense for the years ended December 31, 2019 and 2018 amounted to approximately $109 and $90 respectively. l. Revenue recognition: The Company generates revenues mainly from licensing the rights to use its software products and from providing maintenance, hosting and managed services, support and training. Certain software licenses require significant customization. The Company sells its products directly to end-users and indirectly through resellers and OEMs (who are considered end users). The Company recognizes revenue under the five-step methodology required under ASC 606, “Revenue from Contracts with Customers”, which requires the Company to identify As of January 1, 2018, the Company adopted the new standard using the modified retrospective transition approach. See also note 2u. The Company’s primary revenue categories, related performance obligations, and associated recognition patterns are as follows: Revenue Recognition for software license fee Revenue Recognition for managed services arrangement The revenue from managed services arrangement is recognized over the time of the service. Revenue Recognition for maintenance Arrangements with multiple performance obligations - m. Research and development expenses: Research and development costs are charged to the consolidated statements of operation, as incurred. Expenditure on research activities, undertaken with the prospect of gaining new scientific or technical knowledge and understanding, is recognized in the statement of operation when incurred. n. Income taxes: The Company accounts for income taxes and uncertain tax positions in accordance with ASC Topic No. 740, "Income Taxes" ("ASC 740"). ASC 740 prescribes the use of the liability method, according to which deferred tax assets and liability account balances are determined based on differences between financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Valuation allowances are provided to reduce deferred tax assets to the amounts that are more likely-than-not to be realized. ASC No. 740 contains a two-step approach to recognizing and measuring a liability for uncertain tax positions. The first step is to evaluate the tax position taken or expected to be taken in a tax return by determining if the weight of available evidence indicates that it is more likely than not that, on an evaluation of the technical merits, the tax position will be sustained on audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. o. Accounting for share-based compensation: The Company accounts for stock-based compensation in accordance with ASC 718, "Compensation-Stock Compensation" ("ASC 718"). ASC 718 requires companies to estimate the fair value of equity-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as an expense over the requisite service period in the Company's consolidated statement of income (loss). The Company recognizes compensation expenses for the value of its awards, based on the straight-line method over the requisite service period of each of the awards. The Company selected the Black-Scholes-Merton option pricing model as the most appropriate fair-value method for its stock-option compensation awards and values restricted stock units based on the market value of the underlying shares at the date of grant. The Company estimates the fair value of stock options granted with the following weighted average assumptions for 2017 (there were no options grants in 2018 and 2019): Year ended December 31, Stock options 2017 Expected volatility (1) 87.7 % Risk-free interest (2) 2.435 % Dividend yield (3) 0 % Expected life (years) (4) 6.25 (1) The computation of expected volatility is based on realized historical share price volatility of the Company's stock. (2) The risk-free interest rate is based on the yield from U.S. Treasury Bonds with an equivalent term; (3) The dividend yield assumption is based on the Company's historical experience and expectation of future dividend payouts. The Company has historically not paid dividends and has no foreseeable plans to pay cash dividends in the future. (4) Expected term of options granted represents the period of time that options granted are expected to be outstanding and is estimated based on the Company's history. Effective as of January 1, 2017, the Company adopted Accounting Standards Update 2016-09, "Compensation-Stock Compensation (Topic 718)" ("ASU 2016-09") on a modified, retrospective basis. ASU 2016-09 permits entities to make an accounting policy election related to how forfeitures will impact the recognition of compensation cost for stock - based compensation: to estimate the total number of awards for which the requisite service period will not be rendered or to account for forfeitures as they occur. Upon adoption of ASU 2016-09, the Company accounts for forfeitures as they occur. p. Concentrations of credit risk: Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents, restricted cash, trade receivables and other account receivable. Cash, cash equivalents and restricted cash are deposited with major banks in Israel, Hong Kong and the United States. Such deposits in the United States may be in excess of insured limits and are not insured in other jurisdictions. Management believes that the financial institutions that hold the Company's investments are institutions with high credit standing, and accordingly, minimal credit risk exists with respect to these investments. The Company's customers are located mainly in the United States. The Company performs ongoing credit evaluations of its customers. In certain circumstances, the Company may require letters of credit, other collateral or additional guarantees. The allowance for doubtful accounts is determined with respect to specific debts that are doubtful of collection according to management estimates. The Company has no off-balance-sheet concentrations of credit risk. q. Basic and diluted net earnings (loss) per share: Basic net earnings (loss) per share are computed based on the weighted average number of Ordinary and Preferred shares outstanding during each year. Diluted net earnings (loss) per share is computed based on the weighted average number of Ordinary and Preferred shares outstanding during each year, plus dilutive potential Ordinary shares considered outstanding during the year, in accordance with ASC No.260, "Earnings Per Share". Preferred shares have been included together with the Ordinary shares as a component of both basic and dilutive earnings (loss) per share as these securities participate equally with the Ordinary shares in the profits, losses and liquidation values. No options have been included in the calculation of the diluted net earnings per share due to the Company’s losses during all the years presented. r. Derivatives instruments: ASC No. 815, "Derivatives and Hedging"("ASC 815"), as amended, requires the Company to recognize all derivatives on the balance sheet at fair value. The Company entered into put and call option contracts to hedge certain transactions denominated in foreign currencies. The purpose of the Company's foreign currency hedging activities is to protect the Company from risk that the eventual dollar cash flows from international activities will be adversely affected by changes in the exchange rates. The Company's put option contracts did not qualify as hedging instruments under ASC 815. Changes in the fair value of put option contracts are reflected in the consolidated statements of operations as financial income or expense, when they occur. During 2019, 2018 and 2017, the Company entered into forward, call and put option contracts in the aggregate notional amounts of $2,193 $2,100 and $1,900, respectively, which converted a portion of its floating currency liabilities to a fixed rate basis, thus reducing the impact of exchange rate fluctuations on the Company's cash flow. In 2019, 2018 and 2017, the revaluation income (expenses) from these contracts with respect to the above transactions were$4, $(9) and $84, respectively, and are presented in the statements of operations as financial income (expense), net. As of December 31, 2019, the Company had outstanding call and put option contracts in an insignificant amount. s. Comprehensive income (loss): The Company accounts for comprehensive income (loss) in accordance with ASC No. 220, "Comprehensive Income". This statement establishes standards for the reporting and display of comprehensive income and its components in a full set of general purpose financial statements. Comprehensive income (loss) generally represents all changes in shareholders' equity during the period except those resulting from investments by, or distributions to, shareholders. The Company determined that its items of other comprehensive income (loss) relate to unrealized gains and losses on available for sale marketable securities and changes in foreign currency translation adjustments. t. Treasury shares: Company shares held as treasury shares are recognized at cost, and as a deduction from equity. Any gain or loss arising from a purchase, sale, issuance or cancellation of treasury shares is recognized directly in equity. u. Impact of recently adopted accounting standards: On January 1, 2019, ASC 842, as amended, became effective. It supersedes the lease accounting guidance under ASC 840, and generally requires lessees to recognize operating and financing lease liabilities and corresponding ROU assets on the balance sheet and to provide enhanced disclosures surrounding the amount, timing and uncertainty of cash flows arising from leasing arrangements. The new guidance had no impact on the Company’s consolidated financial statements as the Company enters on a monthly basis into non-obligating lease contract with a monthly rental charge. The Company elected the practical expedients which permits leases with an original lease term of less than one year to be excluded from the operating lease right-of-use (“ROU”) assets and operating lease liabilities. v. Impact of recently issued accounting standards: 1. In January 2017, the FASB issued Accounting Standards Update No. 2017-04 (ASU 2017-04) “Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment.” ASU 2017-04 eliminates step two of the goodwill impairment test and specifies that goodwill impairment should be measured by comparing the fair value of a reporting unit with its carrying amount. Additionally, the amount of goodwill allocated to each reporting unit with a zero or negative carrying amount of net assets should be disclosed. ASU 2017-04 is effective for annual or interim goodwill impairment tests performed in fiscal years beginning after December 15, 2019; early adoption is permitted. 2. In June 2016, the FASB issued Accounting Standards Update No. 2016-13 (ASU 2016-13) "Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" which requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. ASU 2016-13 replaces the existing incurred loss impairment model with an expected loss methodology, which will result in more timely recognition of credit losses. ASU 2016-13 is effective for annual reporting periods, and interim periods within those years, beginning after December 15, 2019. The Company does not expect that adoption of this standard will have a material impact on its consolidated financial statements.

OTHER ACCOUNTS RECEIVABLE AND P

OTHER ACCOUNTS RECEIVABLE AND PREPAID EXPENSES	12 Months Ended
	Dec. 31, 2019
Receivables [Abstract]
OTHER ACCOUNTS RECEIVABLE AND PREPAID EXPENSES	NOTE 3: OTHER ACCOUNTS RECEIVABLE AND PREPAID EXPENSES December 31, 2019 2018 Government authorities $ 27 $ 32 Prepaid expenses 175 27 Lease deposits - 29 Others 34 13 $ 236 $ 101

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4: PROPERTY AND EQUIPMENT December 31, 2019 2018 Cost: Computers and peripheral equipment $ 627 $ 1,048 Office furniture and equipment 66 190 Leasehold improvements - 31 693 1,269 Accumulated depreciation: Computers and peripheral equipment 567 1,021 Office furniture and equipment 64 172 Leasehold improvements - 16 Accumulated depreciation 631 1,209 Depreciated cost $ 62 $ 60 The depreciation expense for the years ended December 31, 2019, 2018 and 2017 amounted to $58, $61 and $77, respectively. In 2019, the Company derecognized fully depreciated property, plant and equipment in an amount of $13 that are no longer used by the Company.

ACCRUED EXPENSES AND OTHER LIAB

ACCRUED EXPENSES AND OTHER LIABILITIES	12 Months Ended
	Dec. 31, 2019
Other Liabilities Disclosure [Abstract]
ACCRUED EXPENSES AND OTHER LIABILITIES	NOTE 5: ACCRUED EXPENSES AND OTHER LIABILITIES December 31, 2019 2018 Employees and payroll accruals $ 307 $ 304 Institutions and income tax payable 143 130 Accrued expenses 1,857 1,950 Related parties 10 10 $ 2,317 $ 2,394

COMMITMENTS AND CONTINGENT LIAB

COMMITMENTS AND CONTINGENT LIABILITIES	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENT LIABILITIES	NOTE 6: COMMITMENTS AND CONTINGENT LIABILITIES a. Lease commitments: The Group leases office space through operating leases. The facilities of the Company and its subsidiaries are leased for periods ending February 2019. No Future lease commitments under non-cancelable operating leases as of December 31, 2019. Commencing February 2019, the Company enters on a monthly basis into non-obligating lease contract with a monthly rental charge that ranged from $ 10 to $ 15 during that period. b. Royalty commitments: The Company is committed to pay royalties to Israel Innovation Authority ("IIA"), formerly known as the Office of the Chief Scientist, of the Ministry of Industry, Trade and Labor of the Government of Israel on proceeds from sales of products resulting from the research and development projects in which the IIA participated. In the event that development of a specific product in which the IIA participated is successful, the Company will be obligated to repay the grants through royalty payments at the rate of 3% to 5% based on the sales of the Company, up to 100%-150% of the grants received linked to the dollar. Grants received after January 1999 are subject to interest at a rate equal to the 12 months LIBOR rate. The obligation to pay these royalties is contingent upon actual sales of the products and, in the absence of such sales, no payment is required. As of December 31, 2019, the Company had a contingent liability to pay royalties in the amount of approximately $ 8,236 plus interest for grants received after January 1999. The Company has paid or accrued royalties in its cost of revenues relating to the repayment of such IIA grants in the amount of $ 51, $ 66 and $ 92 for the years ended December 31, 2019, 2018 and 2017, respectively. c. Claims and demands: 1. Claims related to discontinued operations: The Company is a party to various tax claims that arose in TABS Brazil a subsidiary which was discontinued in 2009. During 2019, the Company reassessed the likelihood of those tax claims and based on its legal advisors opinion it concluded that they have become remote. In August 2007, the Company’s Brazilian subsidiary, TABS Brazil, was ordered by the Labor Law Court in Brazil to pay approximately $42 to one of its former employees. Such amount bears a 1% interest rate per month from the date that the claim was filed, accumulating to $110 as of December 31, 2019, was recorded within discontinued operations. 2. The Israeli Government, through the Fund for Encouragement of Marketing Activities, awarded C. Mer Industries Ltd. ("C. Mer"), the former parent of the Company grants for participation in foreign marketing expenses, partially related to the Company's marketing activities for the years 1996 - 1998. As of December 31, 2019, a provision which was recorded in prior years with respect to this demand was reversed since based on a legal opinion the statute of limitation of this demand expired in 2019.

TAXES ON INCOME

TAXES ON INCOME	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
TAXES ON INCOME	NOTE 7: TAXES ON INCOME a. Israeli taxation: 1. Corporate tax rates: Generally, income of Israeli companies is subject to corporate tax. The corporate tax rate in Israel, effective as of January 1, 2018 and thereafter, is 23%, compared with 24% in 2017. 2. Tax Benefits for Research and Development: Israeli tax law permits, under some conditions, a tax deduction for expenditures in the year incurred, including capital expenditures, in scientific research and development projects. The deduction is permitted if, among other things, the expenditures are approved by the relevant government ministry and the research and development is for the promotion of the enterprise and is carried out by, or on behalf of, a company seeking the deduction. The IIA has approved some of the Company's research and development programs and the Company has been able to deduct, for tax purposes, a portion of its research and development expenses net of the grants received. Other research and development expenses that are not approved may be deducted for tax purposes in three equal installments during a three-year period. 3. Tax assessments: The Company has received final tax assessments through the tax year of 2014. b. Income taxes on non-Israeli subsidiaries: Non-Israeli subsidiaries are taxed according to the tax laws in their respective countries of residence. c. Tax Reform in the U.S: On December 22, 2017, the U.S. enacted the Tax Cuts and Jobs Act (the “Act”), which among other provisions, reduced the U.S. corporate tax rate from 35% to 21%, effective January 1, 2018. At December 31, 2017, the Company re-measured its U.S. deferred tax assets and liabilities, based on the new rates at which they are expected to reverse in the future. The tax benefit recorded in 2017, related to the re-measurement of the deferred tax balance was $52. d. Net operating loss carry-forwards: As of December 31, 2019, the Company, its subsidiaries in Hong Kong and in the U.S had an estimated total amount of available carry-forward tax losses of approximately $25,000, $590, $570, respectively, to offset against future taxable profits. The operating tax loss carry-forwards in Israel may be offset indefinitely against operating income. In addition, as of December 31, 2019, the Company had capital losses in the amount of approximately $514 that can be carried forward indefinitely. MTS IntegraTRAK, the Company’s U.S. subsidiary, is subject to U.S. income taxes. Total net operating loss carry-forwards of approximately $570 as of December 31, 2019, will expire in the years 2021 to 2028. Utilization of the U.S. net operating losses may be subject to substantial annual limitation due to the "change in ownership" provisions of the Internal Revenue Code of 1986 and similar state provisions. Such annual limitation may result in the expiration of net operating losses before utilization. e. Deferred income taxes: Deferred taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The Group's deferred tax liabilities and assets are as follows: December 31, 2019 2018 Deferred tax asset (liability): Tax loss carry-forwards $ 6,089 $ 6,681 Accruals for interest 283 283 R&D expenses 148 253 Allowances for doubtful accounts and accruals for employee benefits 76 74 Depreciation and amortization 16 25 Deferred tax asset before valuation allowance 6,612 7,316 Goodwill (746 ) (791 ) Valuation allowance (6,029 ) (6,706 ) Deferred tax liability, net $ (163 ) $ (181 ) The Company and certain of its subsidiaries have provided valuation allowances in respect of deferred tax assets resulting from tax loss carry-forwards and other temporary differences, since they have a history of losses incurred over the past years. Management currently believes that it is more likely than not that part of the deferred tax relating to the loss carry-forwards in the Company and its subsidiaries and other temporary differences will not be realized in the foreseeable future. f. A reconciliation between the theoretical tax expense, assuming all income is taxed at the statutory tax rate applicable to income of the Company and the actual tax expense as reported in the statements of operations is as follows: Year ended December 31, 2019 2018 2017 Loss before taxes on income, net, as reported in the statements of operations from continuing operations $ (188 ) $ (840 ) $ (411 ) Tax rates 23 % 23 % 24 % Theoretical tax benefit $ (43 ) $ (193 ) $ (99 ) Decrease in taxes resulting from: Non– deductible expenses 38 37 24 Loss and timing differences for which no deferred tax was provided (2 ) 187 50 Tax adjustment in respect of different tax rate of subsidiaries 3 6 12 Changes in provision for uncertain tax positions 8 9 4 Taxes on income, net, as reported in the statements of operations $ 4 $ 46 $ (9 ) g. Loss before income (expense) taxes is comprised as follows: Year ended December 31, 2019 2018 2017 Domestic $ (217 ) $ (803 ) $ (351 ) Foreign 29 (37 ) (60 ) $ (188 ) $ (840 ) $ (411 ) h. Taxes on income are comprised as follows: Year ended December 31, 2019 2018 2017 Current $ 22 $ 11 $ 11 Deferred (18 ) 35 (20 ) $ 4 $ 46 $ (9 ) Foreign $ 4 $ 46 $ (12 ) Domestic - - 3 $ 4 $ 46 $ (9 ) i. As of December 31, 2019, the Company recorded a liability for unrecognized tax benefits of $156. A reconciliation of the opening and closing amounts of unrecognized tax benefits is as follows: 2019 2018 Balance as of beginning of the year $ 148 $ 139 Cumulative translation adjustments and other 8 9 Balance at the end of the year $ 156 $ 148

RELATED PARTY TRANSACTIONS AND

RELATED PARTY TRANSACTIONS AND BALANCES	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS AND BALANCES	NOTE 8: RELATED PARTY TRANSACTIONS AND BALANCES a. The Company receives certain services from C. Mer, a publicly traded company. Mr. Chaim Mer, the Company's chairman of the board and Mr. Isaac Ben Bassat, a former director of the Company, are members of the controlling group of C. Mer. These services include reimbursement for shared expenses related to a commercial insurance policy. b. From January 1, 2009 until September 2011, as part of the acquisition of certain assets and liabilities of AnchorPoint, Inc., the Company received certain services from Data Distributors Inc., a company controlled by Mr. Roger Challen, a former director of the Company and the controlling shareholder of the Info Group Inc., a beneficial owner of 11.45% of the Company's Ordinary shares as of December 31, 2019. These services include reimbursement for shared expenses, development and IT services, other administrative services. Expenses recognized with respect to the above-mentioned services were approximately $0, $10 and $2 for the years ended December 31, 2019, 2018 and 2017, respectively. In addition, the Company rents an office in Powder Springs, Georgia, from Mr. Challen, under a month-to-month lease. In each of the years ended December 31, 2019, 2018 and 2017, the Company paid or accrued $56 with respect to the above-mentioned rent expenses. c. Balances and transactions with related parties were as follows: 1. Balances with related parties: December 31, 2019 2018 Other accounts payable and accrued expenses (Note 5) $ 10 $ 10 2. Transactions with related parties: Year ended December 31, 2019 2018 2017 Amounts charged by related parties: Cost of revenues $ 44 $ 37 $ 33 Operating expenses 125 148 197 $ 169 $ 185 $ 230

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2019
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' EQUITY	NOTE 9: SHAREHOLDERS' EQUITY a. Share capital: The Ordinary shares entitle their holders the right to receive notice to participate in and vote at general meetings of the Company and the right to receive cash dividends, if declared. In March 2017, the Company issued 20,767 Ordinary shares to a consultant as finder fees for the Vexigo acquisition upon the exercise of warrants he was issued as compensation for his services. On August 14, 2017, the Company issued in a private placement to certain of its shareholders an aggregate of 200,803 Ordinary shares for an aggregate amount of $400, pursuant to a share purchase agreement. In August 2017, the Company converted $1,220 of debt to Vexigo’s former shareholders incurred in connection with the acquisition of Vexigo into warrants to acquire 400,000 Ordinary shares. Following such debt conversion, the Company currently does not have any outstanding debt in connection with the Vexigo acquisition. The warrants have a term of five years and are exercisable without any additional consideration commencing on the second anniversary of their issuance. During the two years period following issuance, the Company had an option to purchase all or a portion of such warrants at a price per warrant of $3. Since September 2019, most of Vexigo’s former shareholders exercised their warrants and were issued an aggregate of 318,085 Ordinary shares. On September 6, 2017, the Company effected a one-for-three reverse split of Ordinary shares. The reverse split entailed the exchange of one Ordinary share, NIS 0.03 nominal value per share for three Ordinary shares, NIS 0.01 nominal value. No fractional shares were issued as a result of the reverse split. The reverse split reduced the number of outstanding Ordinary shares from 9,356,652 Ordinary shares to 3,118,884 Ordinary shares. Historical stock information was adjusted to retroactively reflect the one for three Ordinary share reverse split implemented in September 2017. In June 2018, the Company issued 175,439 Ordinary shares for an aggregate amount of $188 to Alpha Capital Anstalt, an institutional investor, pursuant to a Purchase Agreement. In October 2018, the Company issued 1,315,789 convertible preferred shares of a newly-created class (the “Preferred Shares”) for an aggregate amount of $1,353 [again – think you should note that this is the net amount], to Alpha Capital Anstalt, an institutional investor, pursuant to a Purchase Agreement (the “Alpha Capital SPA”). The Preferred Shares confer the following rights upon their holders: (i) equal rights to receive dividends, if and when distributed, whether in cash or any other manner, and to participate in a distribution of bonus shares, if and when distributed (on an as-converted basis), (ii) equal right to participate in a distribution of the Company’s assets available for distribution, in the event of liquidation or winding-up of the Company (on an as-converted basis), (iii) a right of conversion into Ordinary shares as described below and (iv) equal rights to vote on all matters submitted to a vote of the Ordinary shares (on an as-converted basis, up to the beneficial ownership limitation described below, to the extent applicable). Each Preferred Share is convertible, at any time and from time to time at the option of the shareholder thereof, into such number of Ordinary shares determined by dividing the Per Preferred Share Purchase Price ($1.14, subject to adjustments) by the conversion price then in effect (the “Conversion Rate”). The initial Conversion Rate is 1:1. As to Alpha Capital Anstalt, from the closing date of the Alpha Capital SPA and until 36 months from the closing date, if and whenever the Company issues or sells Ordinary shares or Ordinary shares equivalents for a consideration per share that is less than the conversion price then in effect (the “Discounted Per Ordinary Share Purchase Price”), and which is not an exempted issuance, then immediately after such dilutive issuance, the conversion price shall be reduced to equal the Discounted Per Ordinary Share Purchase Price, but in no event shall the conversion price become lower than the greater of (i) $US 0.10 or (ii) 20% of the closing price on the trading day immediately prior to the date of the Alpha Capital SPA. The Company’s Articles provide that it shall not affect any conversion of the Preferred Shares to the extent that, after giving effect to the conversion, the applicable shareholder would beneficially own in excess of the Beneficial Ownership Limitation. The “Beneficial Ownership Limitation” is defined a 9.99% of the number of Ordinary Shares outstanding immediately after giving effect to the issuance of Ordinary shares issuable upon conversion of Preferred Shares held by the applicable shareholder. The applicable shareholder, upon notice to the Company, may increase or decrease the Beneficial Ownership Limitation provisions applicable to its Preferred Shares. Any such increase or decrease in the Beneficial Ownership Limitation will not be effective until the 61 st During 2019, Alpha Capital partly exercised its greenshoe option and purchased an aggregated number of 692,983 convertible preferred shares in consideration of $790,000. In December 2019, the Company and its Board members approved an extension of Alpha’s remaining portion of the greenshoe option for six months until April 30, 2020. b. Share options: In 2003, the Company adopted its 2003 Incentive Share Option Plan (the "2003 Plan") that conforms with the provisions of section 102 of the Israel Income Tax Ordinance. As amended by the Company’s shareholders in 2013 and 2016, the 2003 Plan authorizes the grant of options to purchase up to 482,319 of the Company’s Ordinary shares to officers, employees and directors of the Company or any subsidiary, pursuant to section 102 of the Israel Income Tax Ordinance and will expire on November 30, 2023. In June 2006, the Company adopted its 2006 Stock Option plan (the "2006 Plan"), intended to grant options to officers, employees and directors of MTS IntegraTRAK or any subsidiary of the Company. Each option granted under the 2006 Plan may be either an option intended to be treated as an "incentive stock option", within the meaning of section 422 of the Internal Revenue Code of 1986, as amended, or an option that will be treated as a "non-qualified stock option". As amended in 2011 and 2013, the 2006 Plan authorizes the grant of options to purchase up to 183,333 of the Company’s Ordinary shares and will expire on July 2026.The total number of Ordinary shares with respect to which options may be granted to any eligible employee during any twelve months period under the 2006 Plan is 50,000 Ordinary shares, subject to adjustment as provided in the 2006 Plan. Each option granted under the 2006 Plan is exercisable until the earlier of five years from the date of the grant of the option or the expiration dates of the option plan. The exercise price of the options granted under the 2006 Plan may not be less than the fair market value of an Ordinary share determined as of the date of grant of the option. On October 1, 2017 the Company authorized an options grant to its CEO, to acquire 116,667 ordinary shares under 2003 Israeli Share Option Plan. These options vest over a period of four years (25% vesting on October 1, 2018 and an additional 12.5% vesting every six months for the following three years), subject to the fulfillment of a condition to vesting. The condition to vesting will be fulfilled in the event the closing price of the Company’s Ordinary shares is equal to or higher than a price per share of $4.5 three month As of December 31, 2019, 468,284 Ordinary shares are available for future option grants under the Company’s plans. c. A summary of option activity under the Company's stock option plans to its employees as of December 31, 2019, and changes during the year ended December 31, 2019, are as follows: Number of options Weighted-average exercise price Weighted- average remaining contractual term (in years) Aggregate intrinsic value Outstanding at January 1, 2019 128,334 $ 2.34 8.01 $ - Granted - $ - - $ - Exercised - $ - - $ - Expired and forfeited 11,667 $ 4.14 - $ - Outstanding at December 31, 2019 116,667 $ 2.16 7.76 $ - Exercisable at December 31, 2019 58,334 $ 2.16 3.88 $ - The weighted average grant-date fair value of options granted during 2017 was $1.67 per option. There were no new grants or exercises during 2018 and 2019. As of December 31, 2019, there was $33 of total unrecognized compensation cost related to non-vested share-based compensation arrangements granted under the Company's stock option plans. d. Total stock-based compensation expenses recognized during the period: The total stock-based compensation expense related to employees' equity-based awards, recognized for the years ended December 31, 2019, 2018 and 2017, was comprised as follows Year ended December 31, 2019 2018 2017 Cost of revenues $ - $ - $ 4 Research and development - 1 5 Selling and marketing - - 5 General and administrative 47 89 (13 ) $ 47 $ 90 $ 1 e. Options to non-employees: Issuance date In connection with Number of options granted Options exercisable Exercise price per share Exercisable through April 1, 2015 consultant 26,667 - 2.64 April 2020 Our former CEO, Mr. Lior Salansky served as a consultant to the Company’s Board of Directors and agreed to provide his consulting services in consideration for the extension of the option granted to him on April 1, 2015 (which became fully vested on April 1, 2016) to acquire 26,667 Ordinary shares under our 2003 Plan. In addition, the Company issued to Mr. Lior Salansky, upon the closing of Vexigo’s deal, a cashless exercise mechanism to acquire 2% of the Company’s outstanding Ordinary shares on a pre-closing basis (31,151 Ordinary shares based on the number of shares outstanding prior to the closing) with an exercise price equal to the market price of the Ordinary shares at the signing of the SPA (i.e., $2.88 per share) valid for a period of five years

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10: SUBSEQUENT EVENTS 1. The ongoing Coronavirus outbreak that has surfaced in China and is spreading throughout the world may affect the Company due to the general economic effects of epidemics and other public health crises. Such a pandemic or a similar public health threat could adversely impact the Company by causing operating and project development delays and disruptions, labor shortages, travel disruption and shutdowns (including as a result of government regulation and prevention measures). Further, the virus could have a negative impact on the Company's ability to generate revenues causing order cancellations, delays and the inability of certain of its sales and support teams to travel and/or meet with customers or provide on-site services. Given the potential impact on the Company's business as a result of the outbreak, the values or the recoverable amounts of certain assets subsequent to the reporting date may be less than their carrying amounts as of December 31, 2019. The potential decline in value is determined to be a non-adjusting event as management concluded that the cause of the shut down in the series of events that led to the disruptions in operations is not the outbreak itself, but rather the measures taken by the government after the reporting date. Because the outbreak may also result in uncertainties in relation to the assumptions and estimations associated with the measurement of various assets and liabilities in the financial statements that the Company may not have previously recognized or disclose, the occurrence of the outbreak has certainly added additional risks that the carrying amounts of assets and liabilities may require certain adjustments within the next financial year which financial effect cannot be reasonably estimated at this stage. 2. During February 2020, a legal action was filed against the Company’s US subsidiary in the New York Supreme Court in the amount of $32. The plaintiff has alleged that the Company has not paid certain alleged outstanding bills. If the plaintiff insists on continuing the litigation, the Company will seek to dismiss the lawsuit base on the lack of service process. According to the Company’s legal advisors there is a good basis for such a motion to be granted. In any event, all filings incases before the court, except for certain essential filings, have been currently suspended due to the COVID-19 crisis.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Use of estimates	a. Use of estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. The Company's management believes that the estimates, judgments and assumptions used are reasonable based upon information available at the time they were made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. On an ongoing basis, the Company's management evaluates estimates, including those related to intangible assets and goodwill, tax assets and liabilities, fair values of stock-based awards, allowance for bad debt. Such estimates are based on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities.
Financial statements in United States dollars	b. Financial statements in United States dollars A majority of the revenues of the Group are denominated in U.S. dollars ("dollar" or "dollars"). The dollar is the primary currency of the economic environment in which the Group operates. Thus, the functional and reporting currency of the Group is the dollar. Accordingly, monetary accounts maintained in currencies other than the dollar are re-measured into dollars in accordance with Accounting Standards Codification ("ASC") No. 830, "Foreign Currency Matters". Changes in currency exchange rates between the Company's functional currency and the currency in which a transaction is denominated are included in the Company's results of operations as finance income (expenses), net in the period in which the currency exchange rates change.
Principles of consolidation	c. Principles of consolidation The consolidated financial statements include the accounts of the Group. Intercompany transactions and balances, including profits from intercompany sales not yet realized outside the Group, have been eliminated upon consolidation.
Cash equivalents	d. Cash equivalents Cash equivalents are short-term unrestricted highly liquid investments that are readily convertible to cash with original maturities of three months or less, at acquisition.
Restricted cash	e. Restricted cash Restricted cash is a deposit account which is held by the Company on behalf of Company's customers.
Marketable securities	f. Marketable securities The Company accounts for investments in debt and equity securities in accordance with ASC No. 320, "Debt and Equity Securities". Management determines the appropriate classification of its investments in marketable securities at the time of purchase and reevaluates such determinations at each balance sheet date. The Company classifies all of its securities as available for sale carried at fair market value. Fair value is determined based on observable market value quotes. Available-for-sale securities are carried at fair value, with unrealized gains and losses reported in "accumulated other comprehensive income (loss)" in shareholders' equity. Realized gains and losses on sales of investments, are included in earnings and are derived using the specific identification method for determining the cost of securities. Interest and dividends on securities are included in financial income (expense), net. The net realized gains (losses) on sales of available-for-sale securities of $(0), $(0) and $(1) in 2019, 2018 and 2017, respectively, were recorded in financial income (expense), net. The Company sold the marketable securities during 2017.
Property and equipment, net	g. Property and equipment, net Property and equipment are measured at cost, including directly attributable costs, less accumulated depreciation and accumulated impairment losses. Depreciation is calculated on a straight-line basis over the useful life of the assets at annual rates as follows: % Computers and peripheral equipment 33 Office furniture and equipment 3 - 20 (mainly 7) Leasehold improvements Over the shorter of the lease term or useful economic life
Impairment of long-lived assets	h. Impairment of long-lived assets The Company's long-lived assets (assets group) to be held or used, including property and equipment, and certain identifiable intangibles are reviewed for impairment in accordance with ASC 360, "Property, Plant and Equipment" ("ASC 360"), whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets.
Intangible assets	i. Intangible assets: Intangible assets that are considered to have a definite useful life are amortized over their useful lives using a method of amortization that reflects the pattern in which the economic benefits of the intangible assets are consumed or otherwise used up in accordance with ASC No. 350, "Intangibles – Goodwill and other" ("ASC 350"). The Company's identifiable intangibles are reviewed for impairment in accordance with ASC 360 whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. As of December 31, 2019, all intangible assets were fully amortized.
Goodwill	j. Goodwill Goodwill and other certain purchased intangible assets have been recorded in the Company’s financial statements as a result of acquisitions. Goodwill represents the excess of the purchase price in a business combination over the fair value of the net tangible and intangible assets acquired. Under ASC 350, "Intangible - Goodwill and Other," ("ASC 350") goodwill is not amortized, but rather is subject to an annual impairment test. ASC 350 requires goodwill to be tested for impairment at the reporting unit level at least annually or between annual tests in certain circumstances and written down when impaired. Goodwill is tested for impairment by comparing the fair value of the reporting unit with its carrying value. ASC 350 allows an entity to first assess qualitative factors to determine whether it is necessary to perform the two-step quantitative goodwill impairment test. If the qualitative assessment does not result in a more likely than not indication of impairment, no further impairment testing is required. If it does result in a more likely than not indication of impairment, the two-step impairment test is performed. Alternatively, ASC 350 permits an entity to bypass the qualitative assessment for any reporting unit and proceed directly to performing the first step of the goodwill impairment test. The Company’s goodwill balance is only assigned to its Enterprise reporting unit. The Company performs an annual impairment test of its reporting unit as of the 1 st The material assumptions used for the income approach were five (5) years of projected cash flows and discount rate of 25%. In addition, as part of the Company's annual impairment test procedures, it has reassessed the results of the impairment test performed during the third quarter of 2019 and concluded that no additional impairment is required as of December 31, 2019.
Severance pay	k. Severance pay: With regards to employees in Israel that are not subject to Section 14, the Company's liability for severance pay is calculated pursuant to the Severance Pay Law, based on the most recent salary of the relevant employees multiplied by the number of years of employment as of the balance sheet date. These employees are entitled to one-month salary for each year of employment or a portion thereof. The Company's liability for these employees is fully provided for via monthly deposits with severance pay funds, insurancepolicies and an accrual. The value of these deposits is recorded as an asset with other assets on the Company's balance sheet. The deposited funds include profits accumulated up to the balance sheet date. The deposited funds may be withdrawn only upon the fulfillment of the obligation pursuant to the Severance Pay Law or labor agreements. Severance expense for the years ended December 31, 2019 and 2018 amounted to approximately $109 and $90 respectively.
Revenue recognition	l. Revenue recognition: The Company generates revenues mainly from licensing the rights to use its software products and from providing maintenance, hosting and managed services, support and training. Certain software licenses require significant customization. The Company sells its products directly to end-users and indirectly through resellers and OEMs (who are considered end users). The Company recognizes revenue under the five-step methodology required under ASC 606, “Revenue from Contracts with Customers”, which requires the Company to identify As of January 1, 2018, the Company adopted the new standard using the modified retrospective transition approach. See also note 2u. The Company’s primary revenue categories, related performance obligations, and associated recognition patterns are as follows: Revenue Recognition for software license fee Revenue Recognition for managed services arrangement The revenue from managed services arrangement is recognized over the time of the service. Revenue Recognition for maintenance Arrangements with multiple performance obligations -
Research and development expenses	m. Research and development expenses: Research and development costs are charged to the consolidated statements of operation, as incurred. Expenditure on research activities, undertaken with the prospect of gaining new scientific or technical knowledge and understanding, is recognized in the statement of operation when incurred.
Income taxes	n. Income taxes: The Company accounts for income taxes and uncertain tax positions in accordance with ASC Topic No. 740, "Income Taxes" ("ASC 740"). ASC 740 prescribes the use of the liability method, according to which deferred tax assets and liability account balances are determined based on differences between financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Valuation allowances are provided to reduce deferred tax assets to the amounts that are more likely-than-not to be realized. ASC No. 740 contains a two-step approach to recognizing and measuring a liability for uncertain tax positions. The first step is to evaluate the tax position taken or expected to be taken in a tax return by determining if the weight of available evidence indicates that it is more likely than not that, on an evaluation of the technical merits, the tax position will be sustained on audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement.
Accounting for share-based compensation	o. Accounting for share-based compensation: The Company accounts for stock-based compensation in accordance with ASC 718, "Compensation-Stock Compensation" ("ASC 718"). ASC 718 requires companies to estimate the fair value of equity-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as an expense over the requisite service period in the Company's consolidated statement of income (loss). The Company recognizes compensation expenses for the value of its awards, based on the straight-line method over the requisite service period of each of the awards. The Company selected the Black-Scholes-Merton option pricing model as the most appropriate fair-value method for its stock-option compensation awards and values restricted stock units based on the market value of the underlying shares at the date of grant. The Company estimates the fair value of stock options granted with the following weighted average assumptions for 2017 (there were no options grants in 2018 and 2019): Year ended December 31, Stock options 2017 Expected volatility (1) 87.7 % Risk-free interest (2) 2.435 % Dividend yield (3) 0 % Expected life (years) (4) 6.25 (1) The computation of expected volatility is based on realized historical share price volatility of the Company's stock. (2) The risk-free interest rate is based on the yield from U.S. Treasury Bonds with an equivalent term; (3) The dividend yield assumption is based on the Company's historical experience and expectation of future dividend payouts. The Company has historically not paid dividends and has no foreseeable plans to pay cash dividends in the future. (4) Expected term of options granted represents the period of time that options granted are expected to be outstanding and is estimated based on the Company's history. Effective as of January 1, 2017, the Company adopted Accounting Standards Update 2016-09, "Compensation-Stock Compensation (Topic 718)" ("ASU 2016-09") on a modified, retrospective basis. ASU 2016-09 permits entities to make an accounting policy election related to how forfeitures will impact the recognition of compensation cost for stock - based compensation: to estimate the total number of awards for which the requisite service period will not be rendered or to account for forfeitures as they occur. Upon adoption of ASU 2016-09, the Company accounts for forfeitures as they occur.
Concentrations of credit risk	p. Concentrations of credit risk: Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents, restricted cash, trade receivables and other account receivable. Cash, cash equivalents and restricted cash are deposited with major banks in Israel, Hong Kong and the United States. Such deposits in the United States may be in excess of insured limits and are not insured in other jurisdictions. Management believes that the financial institutions that hold the Company's investments are institutions with high credit standing, and accordingly, minimal credit risk exists with respect to these investments. The Company's customers are located mainly in the United States. The Company performs ongoing credit evaluations of its customers. In certain circumstances, the Company may require letters of credit, other collateral or additional guarantees. The allowance for doubtful accounts is determined with respect to specific debts that are doubtful of collection according to management estimates. The Company has no off-balance-sheet concentrations of credit risk.
Basic and diluted net earnings (loss) per share	q. Basic and diluted net earnings (loss) per share: Basic net earnings (loss) per share are computed based on the weighted average number of Ordinary and Preferred shares outstanding during each year. Diluted net earnings (loss) per share is computed based on the weighted average number of Ordinary and Preferred shares outstanding during each year, plus dilutive potential Ordinary shares considered outstanding during the year, in accordance with ASC No.260, "Earnings Per Share". Preferred shares have been included together with the Ordinary shares as a component of both basic and dilutive earnings (loss) per share as these securities participate equally with the Ordinary shares in the profits, losses and liquidation values. No options have been included in the calculation of the diluted net earnings per share due to the Company’s losses during all the years presented.
Derivatives instruments	r. Derivatives instruments: ASC No. 815, "Derivatives and Hedging"("ASC 815"), as amended, requires the Company to recognize all derivatives on the balance sheet at fair value. The Company entered into put and call option contracts to hedge certain transactions denominated in foreign currencies. The purpose of the Company's foreign currency hedging activities is to protect the Company from risk that the eventual dollar cash flows from international activities will be adversely affected by changes in the exchange rates. The Company's put option contracts did not qualify as hedging instruments under ASC 815. Changes in the fair value of put option contracts are reflected in the consolidated statements of operations as financial income or expense, when they occur. During 2019, 2018 and 2017, the Company entered into forward, call and put option contracts in the aggregate notional amounts of $2,193 $2,100 and $1,900, respectively, which converted a portion of its floating currency liabilities to a fixed rate basis, thus reducing the impact of exchange rate fluctuations on the Company's cash flow. In 2019, 2018 and 2017, the revaluation income (expenses) from these contracts with respect to the above transactions were$4, $(9) and $84, respectively, and are presented in the statements of operations as financial income (expense), net. As of December 31, 2019, the Company had outstanding call and put option contracts in an insignificant amount.
Comprehensive income (loss)	s. Comprehensive income (loss): The Company accounts for comprehensive income (loss) in accordance with ASC No. 220, "Comprehensive Income". This statement establishes standards for the reporting and display of comprehensive income and its components in a full set of general purpose financial statements. Comprehensive income (loss) generally represents all changes in shareholders' equity during the period except those resulting from investments by, or distributions to, shareholders. The Company determined that its items of other comprehensive income (loss) relate to unrealized gains and losses on available for sale marketable securities and changes in foreign currency translation adjustments.
Treasury shares	t. Treasury shares: Company shares held as treasury shares are recognized at cost, and as a deduction from equity. Any gain or loss arising from a purchase, sale, issuance or cancellation of treasury shares is recognized directly in equity.
Impact of recently adopted accounting standards	u. Impact of recently adopted accounting standards: On January 1, 2019, ASC 842, as amended, became effective. It supersedes the lease accounting guidance under ASC 840, and generally requires lessees to recognize operating and financing lease liabilities and corresponding ROU assets on the balance sheet and to provide enhanced disclosures surrounding the amount, timing and uncertainty of cash flows arising from leasing arrangements. The new guidance had no impact on the Company’s consolidated financial statements as the Company enters on a monthly basis into non-obligating lease contract with a monthly rental charge. The Company elected the practical expedients which permits leases with an original lease term of less than one year to be excluded from the operating lease right-of-use (“ROU”) assets and operating lease liabilities.
Impact of recently issued accounting standards	v. Impact of recently issued accounting standards: 1. In January 2017, the FASB issued Accounting Standards Update No. 2017-04 (ASU 2017-04) “Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment.” ASU 2017-04 eliminates step two of the goodwill impairment test and specifies that goodwill impairment should be measured by comparing the fair value of a reporting unit with its carrying amount. Additionally, the amount of goodwill allocated to each reporting unit with a zero or negative carrying amount of net assets should be disclosed. ASU 2017-04 is effective for annual or interim goodwill impairment tests performed in fiscal years beginning after December 15, 2019; early adoption is permitted. 2. In June 2016, the FASB issued Accounting Standards Update No. 2016-13 (ASU 2016-13) "Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" which requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. ASU 2016-13 replaces the existing incurred loss impairment model with an expected loss methodology, which will result in more timely recognition of credit losses. ASU 2016-13 is effective for annual reporting periods, and interim periods within those years, beginning after December 15, 2019. The Company does not expect that adoption of this standard will have a material impact on its consolidated financial statements.

GENERAL (Tables)

GENERAL (Tables)	12 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Financial Results of Discontinued Operations	The summarized results of operations for Vexigo and TABS Brazil Ltd for the years ended December 31, 2017, 2018 and 2019, are as follows: Year ended December 31, 2019 *)2018 2017 Revenue $ 301 $ 794 $ 1,853 Cost of revenues 255 1,034 1,453 Gross profit (loss) 46 (240 ) 400 Operating expenses (income) (9 ) 310 1,896 Operating loss (income) (55 ) 550 1,496 Financial income (expense), net 2 16 130 Gain on disposal of the discontinued operations - 250 - Total net loss (income) from discontinued operations $ (57 ) $ 284 $ 1,366 *) Represent the results of the discontinued operations until their disposal. The major classes of assets and liabilities that were classified as discontinued operations were: December 31, 2019 2018 Cash and cash equivalents $ 170 $ 146 Trade receivables - 37 Property and equipment, net 2 4 Total assets of discontinued operations 172 187 Trade payables 337 302 Accrued expenses and other liabilities 179 304 Total liabilities of discontinued operations $ 516 $ 606

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Schedule of Property and Equipment, Depreciation Rates	Depreciation is calculated on a straight-line basis over the useful life of the assets at annual rates as follows: % Computers and peripheral equipment 33 Office furniture and equipment 3 - 20 (mainly 7) Leasehold improvements Over the shorter of the lease term or useful economic life
Schedule of Assumptions Used for Stock Options	The Company estimates the fair value of stock options granted with the following weighted average assumptions for 2017 (there were no options grants in 2018 and 2019): Year ended December 31, Stock options 2017 Expected volatility (1) 87.7 % Risk-free interest (2) 2.435 % Dividend yield (3) 0 % Expected life (years) (4) 6.25 (1) The computation of expected volatility is based on realized historical share price volatility of the Company's stock. (2) The risk-free interest rate is based on the yield from U.S. Treasury Bonds with an equivalent term; (3) The dividend yield assumption is based on the Company's historical experience and expectation of future dividend payouts. The Company has historically not paid dividends and has no foreseeable plans to pay cash dividends in the future. (4) Expected term of options granted represents the period of time that options granted are expected to be outstanding and is estimated based on the Company's history.

OTHER ACCOUNTS RECEIVABLE AND_2

OTHER ACCOUNTS RECEIVABLE AND PREPAID EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2019
Receivables [Abstract]
Schedule of Other Accounts Receivable and Prepaid Expenses	December 31, 2019 2018 Government authorities $ 27 $ 32 Prepaid expenses 175 27 Lease deposits - 29 Others 34 13 $ 236 $ 101

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	December 31, 2019 2018 Cost: Computers and peripheral equipment $ 627 $ 1,048 Office furniture and equipment 66 190 Leasehold improvements - 31 693 1,269 Accumulated depreciation: Computers and peripheral equipment 567 1,021 Office furniture and equipment 64 172 Leasehold improvements - 16 Accumulated depreciation 631 1,209 Depreciated cost $ 62 $ 60

ACCRUED EXPENSES AND OTHER LI_2

ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2019
Other Liabilities Disclosure [Abstract]
Schedule of Accrued Expenses and Other Liabilities	December 31, 2019 2018 Employees and payroll accruals $ 307 $ 304 Institutions and income tax payable 143 130 Accrued expenses 1,857 1,950 Related parties 10 10 $ 2,317 $ 2,394

TAXES ON INCOME (Tables)

TAXES ON INCOME (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Liabilities and Assets	Deferred taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The Group's deferred tax liabilities and assets are as follows: December 31, 2019 2018 Deferred tax asset (liability): Tax loss carry-forwards $ 6,089 $ 6,681 Accruals for interest 283 283 R&D expenses 148 253 Allowances for doubtful accounts and accruals for employee benefits 76 74 Depreciation and amortization 16 25 Deferred tax asset before valuation allowance 6,612 7,316 Goodwill (746 ) (791 ) Valuation allowance (6,029 ) (6,706 ) Deferred tax liability, net $ (163 ) $ (181 )
Schedule of Reconciliation of the Statutory Tax Rate to the Effective Income Tax Rate	A reconciliation between the theoretical tax expense, assuming all income is taxed at the statutory tax rate applicable to income of the Company and the actual tax expense as reported in the statements of operations is as follows: Year ended December 31, 2019 2018 2017 Loss before taxes on income, net, as reported in the statements of operations from continuing operations $ (188 ) $ (840 ) $ (411 ) Tax rates 23 % 23 % 24 % Theoretical tax benefit $ (43 ) $ (193 ) $ (99 ) Decrease in taxes resulting from: Non– deductible expenses 38 37 24 Loss and timing differences for which no deferred tax was provided (2 ) 187 50 Tax adjustment in respect of different tax rate of subsidiaries 3 6 12 Changes in provision for uncertain tax positions 8 9 4 Taxes on income, net, as reported in the statements of operations $ 4 $ 46 $ (9 )
Schedule of Income (Loss) Before Income Tax Domestic and Foreign	Loss before income (expense) taxes is comprised as follows: Year ended December 31, 2019 2018 2017 Domestic $ (217 ) $ (803 ) $ (351 ) Foreign 29 (37 ) (60 ) $ (188 ) $ (840 ) $ (411 )
Schedule of Components of Income Taxes	Taxes on income are comprised as follows: Year ended December 31, 2019 2018 2017 Current $ 22 $ 11 $ 11 Deferred (18 ) 35 (20 ) $ 4 $ 46 $ (9 ) Foreign $ 4 $ 46 $ (12 ) Domestic - - 3 $ 4 $ 46 $ (9 )
Reconciliation of Total Unrecognized Tax Benefits	As of December 31, 2019, the Company recorded a liability for unrecognized tax benefits of $156. A reconciliation of the opening and closing amounts of unrecognized tax benefits is as follows: 2019 2018 Balance as of beginning of the year $ 148 $ 139 Cumulative translation adjustments and other 8 9 Balance at the end of the year $ 156 $ 148

RELATED PARTY TRANSACTIONS AN_2

RELATED PARTY TRANSACTIONS AND BALANCES (Tables)	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Schedule of Related Party Balances and Transactions	Balances and transactions with related parties were as follows: 1. Balances with related parties: December 31, 2019 2018 Other accounts payable and accrued expenses (Note 5) $ 10 $ 10 2. Transactions with related parties: Year ended December 31, 2019 2018 2017 Amounts charged by related parties: Cost of revenues $ 44 $ 37 $ 33 Operating expenses 125 148 197 $ 169 $ 185 $ 230

SHAREHOLDERS' EQUITY (Tables)

SHAREHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2019
Stockholders' Equity Note [Abstract]
Schedule of Stock Options Activity	A summary of option activity under the Company's stock option plans to its employees as of December 31, 2019, and changes during the year ended December 31, 2019, are as follows: Number of options Weighted-average exercise price Weighted- average remaining contractual term (in years) Aggregate intrinsic value Outstanding at January 1, 2019 128,334 $ 2.34 8.01 $ - Granted - $ - - $ - Exercised - $ - - $ - Expired and forfeited 11,667 $ 4.14 - $ - Outstanding at December 31, 2019 116,667 $ 2.16 7.76 $ - Exercisable at December 31, 2019 58,334 $ 2.16 3.88 $ -
Schedule of Stock-based Compensation Expenses	The total stock-based compensation expense related to employees' equity-based awards, recognized for the years ended December 31, 2019, 2018 and 2017, was comprised as follows Year ended December 31, 2019 2018 2017 Cost of revenues $ - $ - $ 4 Research and development - 1 5 Selling and marketing - - 5 General and administrative 47 89 (13 ) $ 47 $ 90 $ 1
Schedule of Options and Warrants	Issuance date In connection with Number of options granted Options exercisable Exercise price per share Exercisable through April 1, 2015 consultant 26,667 - 2.64 April 2020

GENERAL (Narrative) (Details)

GENERAL (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Apr. 01, 2015
Business Acquisition [Line Items]
Accumulated deficit	$ 27,547	$ 27,412
Net loss	135	1,170	$ 1,768
Cash flows used in operating activities	$ (130)	(1,598)	$ (384)
Investment		1,353
Vexigo Ltd [Member]
Business Acquisition [Line Items]
Percentage of outstanding shares acquired				100.00%
Consideration for sale of assets		250
Alpha Capital Anstalt [Member]
Business Acquisition [Line Items]
Investment in preferred shares		1,500
Investment in ordinary shares		$ 188

GENERAL (Schedule of Statements

GENERAL (Schedule of Statements of Income and Balance Sheets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Revenue	$ 301	$ 794	[1]	$ 1,853
Cost of revenues	255	1,034	[1]	1,453
Gross profit (loss)	46	(240)	[1]	400
Operating expenses (income)	(9)	310	[1]	1,896
Operating loss (income)	(55)	550	[1]	1,496
Financial income (expense), net	2	16	[1]	130
Gain on disposal of the discontinued operations		250	[1]
Total net loss (income) from discontinued operations	(57)	284	[1]	$ 1,366
Cash and cash equivalents	170	146
Trade receivables		37
Property and equipment, net	2	4
Total assets of discontinued operations	172	187
Trade payables	337	302
Accrued expenses and other liabilities	179	304
Total liabilities of discontinued operations	$ 516	$ 606
[1]	Represent the results of the discontinued operations until their disposal.

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Marketable securities:
Change in net unrealized gains (loss)			$ (1)
Goodwill impairment	254
Severance pay:
Severance expense	$ 109	90
Severance pay monthly deposits as a percentage of employees' monthly salary	8.33%
Derivatives instruments:
Call and put option contracts	$ 2,193	2,100	1,900
Income (expense) on derivatives	4	(9)	84
Impact of recently issued accounting standards
Accumulated deficit	(27,547)	(27,412)
Revenues	5,193	5,861	6,773
Loss of operations	$ (170)	$ (823)	$ (425)
Enterprise [Member]
Marketable securities:
Projected cash flows, period	5 years	5 years
Discount rate	25.00%	25.00%

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES (Property and equipment) (Details)	12 Months Ended
	Dec. 31, 2019
Computers and Peripheral Equipment [Member]
Property, Plant and Equipment [Line Items]
Depreciation rates in %	33.00%
Office Furniture and Equipment [Member]
Property, Plant and Equipment [Line Items]
Depreciation rates in %	7.00%
Office Furniture and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Depreciation rates in %	3.00%
Office Furniture and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Depreciation rates in %	20.00%

SIGNIFICANT ACCOUNTING POLICI_6

SIGNIFICANT ACCOUNTING POLICIES (Schedule of Assumptions Used to Value Stock Options) (Details)	12 Months Ended
	Dec. 31, 2017
The fair value for options granted is estimated at the date of grant using the Black-Scholes option pricing model with the following assumptions:
Expected volatility	87.70%	[1]
Risk-free interest	2.435%	[2]
Dividend yield	0.00%	[3]
Expected life (years)	6 years 2 months 30 days	[4]
[1]	The computation of expected volatility is based on realized historical share price volatility of the Company's stock.
[2]	The risk-free interest rate is based on the yield from U.S. Treasury Bonds with an equivalent term;
[3]	The dividend yield assumption is based on the Company's historical experience and expectation of future dividend payouts. The Company has historically not paid dividends and has no foreseeable plans to pay cash dividends in the future.
[4]	Expected term of options granted represents the period of time that options granted are expected to be outstanding and is estimated based on the Company's history.

OTHER ACCOUNTS RECEIVABLE AND_3

OTHER ACCOUNTS RECEIVABLE AND PREPAID EXPENSES (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Receivables [Abstract]
Government authorities	$ 27	$ 32
Prepaid expenses	175	27
Lease deposits		29
Others	34	13
Total	$ 236	$ 101

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Cost	$ 693	$ 1,269
Accumulated depreciation	631	1,209
Depreciated cost	62	60
Depreciation expense	58	61	$ 77
Derecognition of asset not in use	13
Computers and Peripheral Equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	627	1,048
Accumulated depreciation	567	1,021
Office Furniture and Equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	66	190
Accumulated depreciation	64	172
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Cost		31
Accumulated depreciation		$ 16

ACCRUED EXPENSES AND OTHER LI_3

ACCRUED EXPENSES AND OTHER LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Other Liabilities Disclosure [Abstract]
Employees and payroll accruals	$ 307	$ 304
Institutions and income tax payable	143	130
Accrued expenses	1,857	1,950
Related parties	10	10
Total	$ 2,317	$ 2,394

COMMITMENTS AND CONTINGENT LI_2

COMMITMENTS AND CONTINGENT LIABILITIES (Royalty Commitments) (Details) - USD ($) $ in Thousands	11 Months Ended	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Royalty Commitment with the Office of the Chief Scientist [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]
Contingent royalty liabilities	$ 8,236	$ 8,236
Royalty Commitment with the Office of the Chief Scientist [Member] | Royalty [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]
Royalties included in cost of revenue		$ 51	$ 66	$ 92
Minimum [Member] | Non-obligating Lease Contract [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]
Monthly rental charge	$ 10
Minimum [Member] | Royalty Commitment with the Office of the Chief Scientist [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]
Royalty percentage	3.00%	3.00%
Total royalties as a percent of grants received	100.00%	100.00%
Maximum [Member] | Non-obligating Lease Contract [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]
Monthly rental charge	$ 15
Maximum [Member] | Royalty Commitment with the Office of the Chief Scientist [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]
Royalty percentage	5.00%	5.00%
Total royalties as a percent of grants received	150.00%	150.00%

COMMITMENTS AND CONTINGENT LI_3

COMMITMENTS AND CONTINGENT LIABILITIES (Claims and Demands) (Details) - USD ($) $ in Thousands	1 Months Ended
	Aug. 31, 2007	Dec. 31, 2019
Claims Related to Discontinued Operations [Member]
Loss Contingencies [Line Items]
Maximum loss due to litigation		$ 110
Threatened Litigation [Member]
Loss Contingencies [Line Items]
Litigation loss	$ (42)
Interest rate on litigation demand	1.00%

TAXES ON INCOME (Narrative) (De

TAXES ON INCOME (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operating Loss Carryforwards [Line Items]
Liability for unrecognized tax benefits	$ 156	$ 148	$ 139
Domestic Country [Member]
Operating Loss Carryforwards [Line Items]
Available carryforward tax losses	25,000
Capital loss carryforwards	514
Foreign Country [Member]
Operating Loss Carryforwards [Line Items]
Available carryforward tax losses	590
Vexigo [Member]
Operating Loss Carryforwards [Line Items]
Available carryforward tax losses	$ 570
Internal Revenue Service (IRS) [Member] | Earliest Tax Year [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward expiration date	Dec. 31, 2021
Internal Revenue Service (IRS) [Member] | Latest Tax Year [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward expiration date	Dec. 31, 2028

TAXES ON INCOME (Schedule of De

TAXES ON INCOME (Schedule of Deferred Income Taxes) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Tax loss carry-forwards	$ 6,089	$ 6,681
Accruals for interest	283	283
R&D expenses	148	253
Allowances for doubtful accounts and accruals for employee benefits	76	74
Depreciation and amortization	16	25
Deferred tax asset before valuation allowance	6,612	7,316
Goodwill	(746)	(791)
Valuation allowance	(6,029)	(6,706)
Deferred tax liability, net	$ (163)	$ (181)

TAXES ON INCOME (Reconciliation

TAXES ON INCOME (Reconciliation of Income Tax Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Loss before taxes on income, net, as reported in the statements of operations from continuing operations	$ (188)	$ (840)	$ (411)
Tax rates	23.00%	23.00%	24.00%
Theoretical tax benefit	$ (43)	$ (193)	$ (99)
Non- deductible expenses	38	37	24
Loss and timing differences for which no deferred tax was provided	(2)	187	50
Tax adjustment in respect of different tax rate of subsidiaries	3	6	12
Changes in provision for uncertain tax positions	8	9	4
Taxes on income, net, as reported in the statements of operations	$ 4	$ 46	$ (9)

TAXES ON INCOME (Schedule of In

TAXES ON INCOME (Schedule of Income (Loss) Before Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income (loss) before income taxes is comprised as follows:
Domestic	$ (217)	$ (803)	$ (351)
Foreign	29	(37)	(60)
Loss before taxes on income	$ (188)	$ (840)	$ (411)

TAXES ON INCOME (Schedule of Ta

TAXES ON INCOME (Schedule of Taxes on Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Current	$ 22	$ 11	$ 11
Deferred	(18)	35	(20)
Taxes on income, net, as reported in the statements of operations	4	46	(9)
Foreign	4	46	(12)
Domestic			$ 3

TAXES ON INCOME (Reconciliati_2

TAXES ON INCOME (Reconciliation of Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Balance as of beginning of the year	$ 148	$ 139
Cumulative translation adjustments and other	8	9
Balance at the end of the year	$ 156	$ 148

RELATED PARTY TRANSACTIONS AN_3

RELATED PARTY TRANSACTIONS AND BALANCES (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Expenses from related party transactions	$ 169	$ 185	$ 230
Mr. Roger Challen [Member]
Related Party Transaction [Line Items]
Ownership interest	11.45%
Lease expense	$ 56	56	56
Data Distributors Inc. [Member]
Related Party Transaction [Line Items]
Expenses from related party transactions	$ 0	$ 10	$ 2

RELATED PARTY TRANSACTIONS AN_4

RELATED PARTY TRANSACTIONS AND BALANCES (Schedules of Balances and Transactions with Related Parties) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Balances with related parties:
Other accounts payable and accrued expenses (Note 5)	$ 10	$ 10
Amounts charged by related parties:
Cost of revenues	44	37	$ 33
Operating expenses	125	148	197
Total amounts charged by related parties	$ 169	$ 185	$ 230

SHAREHOLDERS' EQUITY (Narrative

SHAREHOLDERS' EQUITY (Narrative) (Details) $ / shares in Units, $ in Thousands

Oct. 01, 2018

Oct. 01, 2017$ / sharesshares

Sep. 06, 2017₪ / sharesshares

Aug. 14, 2017USD ($)shares

Oct. 31, 2018USD ($)shares

Jun. 30, 2018USD ($)shares

Aug. 31, 2017USD ($)$ / sharesshares

Mar. 31, 2017shares

Apr. 01, 2015$ / sharesshares

Dec. 31, 2019USD ($)$ / sharesshares

Dec. 31, 2018USD ($)

Dec. 31, 2017USD ($)$ / shares

Sep. 30, 2019shares

Sep. 28, 2017$ / shares

Apr. 30, 2016shares

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Exercisable term

5 years

Ordinary shares available for future option grants

468,284

Number of shares issued under private placement

200,803

Value of shares issued under private placement | $

$ 400

$ 188

$ 400

Reverse split

one-for-three

Weighted average grant-date fair value of options granted | $ / shares

$ 1.67

Total compensation cost related to options granted | $

47

$ 90

$ 1

Total unrecognized compensation cost related to non-vested share-based compensation arrangements | $

$ 33

Preferred Shares [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share purchase price | $ / shares

$ 1.14

Conversion ratio

1

Beneficial ownership limitation

9.99%

Alpha Capital Anstalt [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares issued under private placement

175,439

Value of shares issued under private placement | $

$ 188

Alpha Capital Anstalt [Member] | Convertible preferred shares [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares issued under private placement

1,315,789

Value of shares issued under private placement | $

$ 1,353

Options to non-employees [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Warrant exercise price | $ / shares

$ 2.64

Options granted

26,667

Exercise of stock options, shares

2003 Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of ordinary shares authorized for issuance

482,319

26,667

2006 Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of ordinary shares authorized for issuance

183,333

Expiration date of options

Jul. 31, 2026

Number of Ordinary shares with respect to which options may be granted thereunder to any eligible employee

50,000

2003 Israeli Share Option Plan [Member] | Chief Executive Officer [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Options granted

116,667

Vesting term

4 years

Vesting percentage

25.00%

12.50%

Expiration date of options

Oct. 1, 2027

Exercise price per share | $ / shares

$ 4.5

$ 2.16

Percentage of current shareholders

50.00%

Percentage of unvested options

50.00%

Minimum [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Nominal value per share | ₪ / shares

₪ 0.01

Number of outstanding ordinary shares

3,118,884

Minimum [Member] | Preferred Shares [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Conversion price | $ / shares

$ 0.10

Maximum [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Nominal value per share | ₪ / shares

₪ 0.03

Number of outstanding ordinary shares

9,356,652

Vexigo Ltd [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Amount of debt converted into shares | $

$ 1,220

Amount of debt converted into shares to warrants, shares

400,000

Warrant exercise price | $ / shares

$ 3

Warrant term

5 years

Exercise of stock options, shares

20,767

Vexigo Ltd [Member] | Chief Executive Officer [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Percentage of entity''s outstanding ordinary shares acquired

2.00%

Number of shares called by warrants

31,151

Warrant exercise price | $ / shares

$ 2.88

Warrant term

5 years

Vexigo Ltd [Member] | Former Shareholders [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares called by warrants

318,085

Alpha Capital Anstalt [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares issued under private placement

692,983

Value of shares issued under private placement | $

$ 790,000

SHAREHOLDERS' EQUITY (Schedule

SHAREHOLDERS' EQUITY (Schedule of Stock Option Activity) (Details) - Employee Stock Option [Member] - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Number of options
Outstanding at January 1, 2019	128,334
Granted
Exercised
Expired and forfeited	11,667
Outstanding at December 31, 2019	116,667	128,334
Exercisable at December 31, 2019	58,334
Weighted-average exercise price
Outstanding at January 1, 2019	$ 2.34
Granted
Exercised
Expired and forfeited	4.14
Outstanding at December 31, 2019	2.16	$ 2.34
Exercisable at December 31, 2019	$ 2.16
Weighted- average remaining contractual term (in years)
Granted
Exercised
Expired and forfeited
Outstanding at December 31, 2019	7 years 9 months 3 days	8 years 4 days
Exercisable at December 31, 2019	3 years 10 months 17 days
Aggregate intrinsic value
Outstanding at December 31, 2019
Exercisable at December 31, 2019

SHAREHOLDERS' EQUITY (Schedul_2

SHAREHOLDERS' EQUITY (Schedule of Stock-Based Compensation Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	$ 47	$ 90	$ 1
Cost of Revenues [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense			4
Research and Development [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense		1	5
Selling and Marketing [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense			5
General and Administrative [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	$ 47	$ 89	$ (13)

SHAREHOLDERS' EQUITY (Schedul_3

SHAREHOLDERS' EQUITY (Schedule of Options and Warrants) (Details) - Options to non-employees [Member]	12 Months Ended
	Dec. 31, 2019$ / sharesshares
Issuance date	Apr. 1, 2015
Number of options granted	26,667
Exercised
Exercise price per share | $ / shares	$ 2.64
Exercisable through	Apr. 30, 2020

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Claims Related to Outstanding Bills [Member] - Subsequent Event [Member] - US subsidiary [Member] $ in Thousands	1 Months Ended
	Feb. 29, 2020USD ($)
Subsequent Event [Line Items]
Amount sought under legal action	$ 32
Allegations detail	The plaintiff has alleged that the Company has not paid certain alleged outstanding bills.