2023 Q1 Form 20-F Financial Statement

#000121390023024556 Filed on March 30, 2023

View on sec.gov

Income Statement

Concept 2023 Q1 2022 Q4 2022
Revenue $12.14M $11.33M $41.51M
YoY Change 12.52% 24.77% 23.42%
Cost Of Revenue $9.480M $8.738M $32.45M
YoY Change 11.05% 18.87% 19.98%
Gross Profit $2.660M $2.590M $9.060M
YoY Change 18.12% 49.88% 37.56%
Gross Profit Margin 21.91% 22.86% 21.83%
Selling, General & Admin $1.720M $1.939M $7.046M
YoY Change 2.56% 19.99% 20.22%
% of Gross Profit 64.66% 74.86% 77.77%
Research & Development $40.00K $38.00K $166.0K
YoY Change -21.57% -29.63% -20.19%
% of Gross Profit 1.5% 1.47% 1.83%
Depreciation & Amortization $254.0K
YoY Change -1.55%
% of Gross Profit 2.8%
Operating Expenses $1.760M $1.977M $7.212M
YoY Change 1.85% 18.38% 18.83%
Operating Profit $900.0K $613.0K $1.929M
YoY Change 71.76% 956.9% 273.11%
Interest Expense -$250.0K -$115.0K
YoY Change 65.56% -5850.0%
% of Operating Profit -27.78% -18.76%
Other Income/Expense, Net $39.00K -$647.0K
YoY Change
Pretax Income $660.0K $537.0K $1.282M
YoY Change 110.19% 795.0% 211.17%
Income Tax $0.00 $6.000K $6.000K
% Of Pretax Income 0.0% 1.12% 0.47%
Net Earnings $660.0K $531.0K $1.276M
YoY Change 110.19% 431.0% 182.93%
Net Earnings / Revenue 5.44% 4.69% 3.07%
Basic Earnings Per Share $0.23
Diluted Earnings Per Share $0.11 $0.09 $0.23
COMMON SHARES
Basic Shares Outstanding 5.702M shares 5.550K shares
Diluted Shares Outstanding 5.589K shares

Balance Sheet

Concept 2023 Q1 2022 Q4 2022
SHORT-TERM ASSETS
Cash & Short-Term Investments $2.290M $1.763M $1.763M
YoY Change 76.15% -5.97% -5.97%
Cash & Equivalents $2.290M $1.763M $1.763M
Short-Term Investments
Other Short-Term Assets $150.0K $101.0K $572.0K
YoY Change -37.24% -58.26% -5.92%
Inventory $6.930M $6.433M $6.433M
Prepaid Expenses $442.0K
Receivables $10.89M $10.83M $10.83M
Other Receivables $1.360M $167.0K $972.0K
Total Short-Term Assets $21.62M $20.57M $20.57M
YoY Change 13.55% 15.13% 15.13%
LONG-TERM ASSETS
Property, Plant & Equipment $4.410M $4.380M $4.380M
YoY Change 128.38% 114.6% 114.6%
Goodwill $4.895M
YoY Change 4.68%
Intangibles $486.0K
YoY Change 2330.0%
Long-Term Investments
YoY Change
Other Assets $250.0K $59.00K $260.0K
YoY Change 85.19% -60.67% 73.33%
Total Long-Term Assets $10.01M $10.02M $10.02M
YoY Change 32.74% 45.51% 45.51%
TOTAL ASSETS
Total Short-Term Assets $21.62M $20.57M $20.57M
Total Long-Term Assets $10.01M $10.02M $10.02M
Total Assets $31.63M $30.60M $30.60M
YoY Change 18.99% 23.58% 23.58%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $7.550M $7.984M $7.984M
YoY Change 12.5% 53.54% 53.54%
Accrued Expenses $1.840M $719.0K $1.787M
YoY Change -4.47% -56.32% 8.57%
Deferred Revenue $542.0K
YoY Change
Short-Term Debt $0.00 $0.00 $0.00
YoY Change
Long-Term Debt Due $450.0K $586.0K $586.0K
YoY Change -32.84% -20.81% -20.81%
Total Short-Term Liabilities $11.39M $11.20M $11.20M
YoY Change 12.41% 27.91% 27.91%
LONG-TERM LIABILITIES
Long-Term Debt $1.340M $1.294M $1.294M
YoY Change 165.35% 90.01% 90.01%
Other Long-Term Liabilities $1.600M $1.472M $1.472M
YoY Change 27.39% 50.67% 50.67%
Total Long-Term Liabilities $2.940M $2.766M $2.766M
YoY Change 66.95% 66.83% 66.83%
TOTAL LIABILITIES
Total Short-Term Liabilities $11.39M $11.20M $11.20M
Total Long-Term Liabilities $2.940M $2.766M $2.766M
Total Liabilities $14.32M $13.96M $13.96M
YoY Change 20.4% 34.11% 34.11%
SHAREHOLDERS EQUITY
Retained Earnings -$69.13M
YoY Change -1.61%
Common Stock $86.01M
YoY Change 1.36%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $17.32M $16.63M $16.63M
YoY Change
Total Liabilities & Shareholders Equity $31.63M $30.60M $30.60M
YoY Change 18.99% 23.58% 23.58%

Cashflow Statement

Concept 2023 Q1 2022 Q4 2022
OPERATING ACTIVITIES
Net Income $660.0K $531.0K $1.276M
YoY Change 110.19% 431.0% 182.93%
Depreciation, Depletion And Amortization $254.0K
YoY Change -1.55%
Cash From Operating Activities $1.283M
YoY Change 14155.56%
INVESTING ACTIVITIES
Capital Expenditures $2.427M
YoY Change -740.37%
Acquisitions
YoY Change
Other Investing Activities $0.00
YoY Change
Cash From Investing Activities -$3.091M
YoY Change 715.57%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net $912.0K
YoY Change -53.47%
Debt Paid & Issued, Net $686.0K
YoY Change -16.55%
Cash From Financing Activities $1.584M
YoY Change 20.82%
NET CHANGE
Cash From Operating Activities $1.283M
Cash From Investing Activities -$3.091M
Cash From Financing Activities $1.584M
Net Change In Cash -$224.0K
YoY Change -123.8%
FREE CASH FLOW
Cash From Operating Activities $1.283M
Capital Expenditures $2.427M
Free Cash Flow -$1.144M
YoY Change -394.85%

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CY2020 us-gaap Increase Decrease In Receivables
IncreaseDecreaseInReceivables
-891000 usd
CY2022 us-gaap Increase Decrease In Prepaid Deferred Expense And Other Assets
IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
547000 usd
CY2021 us-gaap Increase Decrease In Prepaid Deferred Expense And Other Assets
IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
-243000 usd
CY2020 us-gaap Increase Decrease In Prepaid Deferred Expense And Other Assets
IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
30000 usd
CY2022 us-gaap Increase Decrease In Inventories
IncreaseDecreaseInInventories
1068000 usd
CY2021 us-gaap Increase Decrease In Inventories
IncreaseDecreaseInInventories
515000 usd
CY2020 us-gaap Increase Decrease In Inventories
IncreaseDecreaseInInventories
-575000 usd
CY2022 us-gaap Increase Decrease In Operating Lease Liability
IncreaseDecreaseInOperatingLeaseLiability
582000 usd
CY2021 us-gaap Increase Decrease In Operating Lease Liability
IncreaseDecreaseInOperatingLeaseLiability
491000 usd
CY2022 us-gaap Increase Decrease In Other Operating Capital Net
IncreaseDecreaseInOtherOperatingCapitalNet
723000 usd
CY2021 us-gaap Increase Decrease In Other Operating Capital Net
IncreaseDecreaseInOtherOperatingCapitalNet
491000 usd
CY2022 us-gaap Increase Decrease In Accounts Payable Trade
IncreaseDecreaseInAccountsPayableTrade
2785000 usd
CY2021 us-gaap Increase Decrease In Accounts Payable Trade
IncreaseDecreaseInAccountsPayableTrade
-292000 usd
CY2020 us-gaap Increase Decrease In Accounts Payable Trade
IncreaseDecreaseInAccountsPayableTrade
-1011000 usd
CY2022 us-gaap Increase Decrease In Accrued Liabilities And Other Operating Liabilities
IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities
232000 usd
CY2021 us-gaap Increase Decrease In Accrued Liabilities And Other Operating Liabilities
IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities
-121000 usd
CY2020 us-gaap Increase Decrease In Accrued Liabilities And Other Operating Liabilities
IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities
55000 usd
CY2022 us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
1283000 usd
CY2021 us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
9000 usd
CY2020 us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
1058000 usd
CY2022 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
2427000 usd
CY2021 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
379000 usd
CY2020 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
84000 usd
CY2020 us-gaap Proceeds From Sale Of Property Plant And Equipment
ProceedsFromSaleOfPropertyPlantAndEquipment
98000 usd
CY2020 bosc Proceeds From Sale Of Shares
ProceedsFromSaleOfShares
57000 usd
CY2022 us-gaap Payments For Hedge Investing Activities
PaymentsForHedgeInvestingActivities
664000 usd
CY2022 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
-3091000 usd
CY2021 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
-379000 usd
CY2020 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
71000 usd
CY2022 us-gaap Proceeds From Issuance Of Common Stock
ProceedsFromIssuanceOfCommonStock
912000 usd
CY2021 us-gaap Proceeds From Issuance Of Common Stock
ProceedsFromIssuanceOfCommonStock
1841000 usd
CY2020 us-gaap Proceeds From Issuance Of Common Stock
ProceedsFromIssuanceOfCommonStock
102000 usd
CY2022 us-gaap Proceeds From Stock Options Exercised
ProceedsFromStockOptionsExercised
2000 usd
CY2021 us-gaap Proceeds From Stock Options Exercised
ProceedsFromStockOptionsExercised
119000 usd
CY2020 us-gaap Proceeds From Stock Options Exercised
ProceedsFromStockOptionsExercised
193000 usd
CY2022 us-gaap Proceeds From Issuance Of Long Term Debt
ProceedsFromIssuanceOfLongTermDebt
1356000 usd
CY2021 us-gaap Proceeds From Issuance Of Long Term Debt
ProceedsFromIssuanceOfLongTermDebt
173000 usd
CY2020 us-gaap Proceeds From Issuance Of Long Term Debt
ProceedsFromIssuanceOfLongTermDebt
774000 usd
CY2022 us-gaap Repayments Of Long Term Debt
RepaymentsOfLongTermDebt
686000 usd
CY2021 us-gaap Repayments Of Long Term Debt
RepaymentsOfLongTermDebt
822000 usd
CY2020 us-gaap Repayments Of Long Term Debt
RepaymentsOfLongTermDebt
1601000 usd
CY2022 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
1584000 usd
CY2021 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
1311000 usd
CY2020 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
-532000 usd
CY2022 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect
-224000 usd
CY2021 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect
941000 usd
CY2020 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect
597000 usd
CY2021Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
2117000 usd
CY2020Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
1176000 usd
CY2019Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
579000 usd
CY2022Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
1893000 usd
CY2021Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
2117000 usd
CY2020Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
1176000 usd
CY2022 bosc Interest
Interest
58000 usd
CY2021 bosc Interest
Interest
59000 usd
CY2020 bosc Interest
Interest
98000 usd
CY2020 bosc Prepaid Expenses Related To Standby Equity Distribution Agreementsee Note15a1
PrepaidExpensesRelatedToStandbyEquityDistributionAgreementseeNote15a1
77000 usd
CY2022 us-gaap Right Of Use Asset Obtained In Exchange For Operating Lease Liability
RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
748000 usd
CY2021 us-gaap Right Of Use Asset Obtained In Exchange For Operating Lease Liability
RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
669000 usd
CY2022 bosc Operating Lease Liabilitie
OperatingLeaseLiabilitie
748000 usd
CY2021 bosc Operating Lease Liabilitie
OperatingLeaseLiabilitie
669000 usd
CY2020 bosc Operating Lease Liabilitie
OperatingLeaseLiabilitie
410000 usd
CY2022 bosc Intangible Assets Net
IntangibleAssetsNet
445000 usd
CY2022 bosc Goodswill
Goodswill
219000 usd
CY2022 bosc Net Cash Used To Pay For The Acquisition
NetCashUsedToPayForTheAcquisition
664000 usd
CY2022 us-gaap Number Of Operating Segments
NumberOfOperatingSegments
3 pure
CY2022 us-gaap Use Of Estimates
UseOfEstimates
<table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.5in"> </td> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Use of estimates:</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 101.2pt; text-align: justify; text-indent: -38.5pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The preparation of 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 most significant assumptions are used with respect to the impairment analysis of goodwill and other identifiable intangible assets, revenues and the net realizable value of inventory. Actual results could differ from those estimates.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 93.5pt; text-align: justify"> </p>
CY2022Q4 us-gaap Inventory Raw Materials
InventoryRawMaterials
177000 usd
CY2021Q4 us-gaap Inventory Raw Materials
InventoryRawMaterials
178000 usd
CY2022Q4 us-gaap Inventory Gross
InventoryGross
1750000 usd
CY2022 us-gaap Inventory Write Down
InventoryWriteDown
0 usd
CY2021 us-gaap Inventory Write Down
InventoryWriteDown
407000 usd
CY2022Q4 bosc Customer Relationship
CustomerRelationship
0.088 pure
CY2022Q4 bosc Noncompetition
Noncompetition
0.04 pure
CY2020 us-gaap Goodwill Impairment Loss Net Of Tax
GoodwillImpairmentLossNetOfTax
471000 usd
CY2022 us-gaap Restructuring Charges
RestructuringCharges
267000 usd
CY2021 us-gaap Restructuring Charges
RestructuringCharges
341000 usd
CY2020 us-gaap Restructuring Charges
RestructuringCharges
379000 usd
CY2022Q4 us-gaap Deferred Revenue
DeferredRevenue
917 usd
CY2021Q4 us-gaap Deferred Revenue
DeferredRevenue
601 usd
CY2022 us-gaap Effective Income Tax Rate Continuing Operations
EffectiveIncomeTaxRateContinuingOperations
0.50 pure
CY2022 us-gaap Concentration Risk Credit Risk
ConcentrationRiskCreditRisk
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">n.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Concentrations of credit risk and allowance for doubtful accounts:</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 93.5pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents, bank deposits, trade receivables, and other accounts receivable.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The trade receivables of the Company are derived from sales to customers located primarily in Israel, the Far East, Europe and America. The Company generally does not require collateral however a part of the Company’s customers outside of Israel are insured against customer nonpayment, through the Israeli Credit Insurance Company Ltd.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">In certain circumstances, the Company may require letters of credit, other collateral, additional guarantees, or advanced payments. An allowance for doubtful accounts is determined with respect to specific debts that are doubtful of collection, in order to reflect the expected credit losses on accounts receivable balances. Judgment is required in the estimation of the allowance for doubtful accounts and the Company evaluates the collectability of its accounts receivable based on a combination of factors including, among other things, the past experience with the customers, the length of time that the balance is past due using an aging schedule, the customer’s current ability to pay and its creditworthiness using all available information about the credit risk of such customer taking into consideration the current business environment. If the Company becomes aware of a customer’s inability to meet its financial obligations, a specific allowance is recorded to reduce the net receivable to the amount reasonably believed to be collectible from such customer.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">Accounts receivable are written off against the allowance for uncollectible accounts when the Company determines amounts are no longer collectible.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The expenses (income) related to the allowance for doubtful accounts for the years ended December 31, 2022, 2021 and 2020 was $46, $21 and $16 , respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; text-align: justify"> </p>
CY2022 us-gaap Provision For Doubtful Accounts
ProvisionForDoubtfulAccounts
46000 usd
CY2021 us-gaap Provision For Doubtful Accounts
ProvisionForDoubtfulAccounts
21000 usd
CY2020 us-gaap Provision For Doubtful Accounts
ProvisionForDoubtfulAccounts
16000 usd
CY2021Q4 us-gaap Inventory Gross
InventoryGross
1658000 usd
CY2022Q4 us-gaap Inventory Finished Goods
InventoryFinishedGoods
5788000 usd
CY2022 us-gaap Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
1203000 shares
CY2021 us-gaap Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
40000 shares
CY2020 us-gaap Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
479167 shares
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate
0.04105 pure
CY2021 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate
0.0084 pure
CY2020 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate
0.0051 pure
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate
0 pure
CY2021 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate
0 pure
CY2020 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate
0 pure
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Volatility Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate
0.43 pure
CY2021 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Volatility Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate
0.48 pure
CY2020 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Volatility Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate
0.45 pure
CY2022 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Fair Value Assumptions Expected Term1
SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1
P3Y6M
CY2021 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Fair Value Assumptions Expected Term1
SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1
P3Y6M
CY2020 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Fair Value Assumptions Expected Term1
SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1
P3Y6M
CY2022 bosc Consideration Description
ConsiderationDescription
In consideration for the acquisition, BOS shall pay Dagesh a total amount of NIS 2.7 million (approximately $828,000) as follows:  ●At closing, the Company paid NIS 2.15 million;  ●NIS 150,000 shall be paid in April 2023;   ●Approximately NIS 300,000 shall be paid as an earn out payment, in April 2023; and  ●NIS 100,000 shall be paid in March 2024. The consideration includes payment of earn-out through February 28, 2023 which eventually was higher by NIS 123,000 (approximately $35,000) than initially estimated. As a result, the total consideration increased from $793,000 to $828,000.  This increase was recorded as expenses in year 2022, under general and administrative. 
CY2021Q4 us-gaap Inventory Finished Goods
InventoryFinishedGoods
4673000 usd
CY2022Q4 us-gaap Receivables From Customers
ReceivablesFromCustomers
1282000 usd
CY2022Q4 us-gaap Goodwill Fair Value Disclosure
GoodwillFairValueDisclosure
4900000 usd
CY2022 us-gaap Prior Period Reclassification Adjustment Description
PriorPeriodReclassificationAdjustmentDescription
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">v.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Reclassification</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">Certain comparative figures have been reclassified to conform to the current year presentation. Such reclassifications did not have significant impact on the Company’s equity, net income or cash flows.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify"> </p>
CY2022 us-gaap Investment Company Incentive Fee To Average Net Assets
InvestmentCompanyIncentiveFeeToAverageNetAssets
0.75 pure
CY2022 bosc Assets Fair Value Percentage
AssetsFairValuePercentage
0.90 pure
CY2022Q1 bosc Total Acquisition Price
TotalAcquisitionPrice
793000 usd
CY2022Q1 us-gaap Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Intangible Assets Other Than Goodwill
BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill
574000 usd
CY2022Q1 us-gaap Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Current Assets Other
BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther
574000 usd
CY2022Q1 bosc Business Acquisition Goodwill
BusinessAcquisitionGoodwill
219000 usd
CY2022Q4 bosc Goodwill Balance1
GoodwillBalance1
219000 usd
CY2022Q4 us-gaap Other Receivables Net Current
OtherReceivablesNetCurrent
167000 usd
CY2021Q4 us-gaap Other Receivables Net Current
OtherReceivablesNetCurrent
144000 usd
CY2022Q4 us-gaap Advances On Inventory Purchases
AdvancesOnInventoryPurchases
704000 usd
CY2021Q4 us-gaap Advances On Inventory Purchases
AdvancesOnInventoryPurchases
384000 usd
CY2022Q4 us-gaap Prepaid Expense Current
PrepaidExpenseCurrent
442000 usd
CY2021Q4 us-gaap Prepaid Expense Current
PrepaidExpenseCurrent
366000 usd
CY2022Q4 us-gaap Other Assets Current
OtherAssetsCurrent
101000 usd
CY2021Q4 us-gaap Other Assets Current
OtherAssetsCurrent
83000 usd
CY2022Q4 us-gaap Prepaid Expense And Other Assets Current
PrepaidExpenseAndOtherAssetsCurrent
1414000 usd
CY2021Q4 us-gaap Prepaid Expense And Other Assets Current
PrepaidExpenseAndOtherAssetsCurrent
977000 usd
CY2022 us-gaap Gain Loss On Disposition Of Assets1
GainLossOnDispositionOfAssets1
usd
CY2021Q4 us-gaap Receivables From Customers
ReceivablesFromCustomers
942000 usd
CY2022Q4 us-gaap Inventory Net
InventoryNet
6433000 usd
CY2021Q4 us-gaap Inventory Net
InventoryNet
5567000 usd
CY2022Q4 us-gaap Prepaid Expense Noncurrent
PrepaidExpenseNoncurrent
201000 usd
CY2021Q4 us-gaap Prepaid Expense Noncurrent
PrepaidExpenseNoncurrent
91000 usd
CY2022Q4 us-gaap Other Assets Noncurrent
OtherAssetsNoncurrent
59000 usd
CY2021Q4 us-gaap Other Assets Noncurrent
OtherAssetsNoncurrent
59000 usd
CY2022Q4 bosc Long Term Assets
LongTermAssets
260000 usd
CY2021Q4 bosc Long Term Assets
LongTermAssets
150000 usd
CY2022Q4 us-gaap Property Plant And Equipment Other
PropertyPlantAndEquipmentOther
6530000 usd
CY2021Q4 us-gaap Property Plant And Equipment Other
PropertyPlantAndEquipmentOther
4103000 usd
CY2022Q4 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
3260000 usd
CY2021Q4 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
3006000 usd
CY2022Q4 us-gaap Property Plant And Equipment Other Net
PropertyPlantAndEquipmentOtherNet
3270000 usd
CY2021Q4 us-gaap Property Plant And Equipment Other Net
PropertyPlantAndEquipmentOtherNet
1097000 usd
CY2022 us-gaap Depreciation
Depreciation
254000 usd
CY2021 us-gaap Depreciation
Depreciation
238000 usd
CY2020 us-gaap Depreciation
Depreciation
270000 usd
CY2022 us-gaap Property Plant And Equipment Additions
PropertyPlantAndEquipmentAdditions
2427000 usd
CY2021 us-gaap Property Plant And Equipment Additions
PropertyPlantAndEquipmentAdditions
379000 usd
CY2020 us-gaap Property Plant And Equipment Additions
PropertyPlantAndEquipmentAdditions
84000 usd
CY2022Q2 us-gaap Purchase Options Land
PurchaseOptionsLand
6500000 ils
CY2022Q2 us-gaap Purchase Options Land
PurchaseOptionsLand
1900000 usd
CY2022Q2 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Discount From Market Price Purchase Date
ShareBasedCompensationArrangementByShareBasedPaymentAwardDiscountFromMarketPricePurchaseDate
0.10 pure
CY2022Q3 us-gaap Utilities Operating Expense Taxes
UtilitiesOperatingExpenseTaxes
2144000 usd
CY2021Q4 us-gaap Accrued Professional Fees Current
AccruedProfessionalFeesCurrent
73000 usd
CY2022Q4 us-gaap Finite Lived Intangible Assets Gross
FiniteLivedIntangibleAssetsGross
1302000 usd
CY2021Q4 us-gaap Finite Lived Intangible Assets Gross
FiniteLivedIntangibleAssetsGross
728000 usd
CY2022Q4 us-gaap Finite Lived Intangible Assets Accumulated Amortization
FiniteLivedIntangibleAssetsAccumulatedAmortization
816000 usd
CY2021Q4 us-gaap Finite Lived Intangible Assets Accumulated Amortization
FiniteLivedIntangibleAssetsAccumulatedAmortization
708000 usd
CY2022Q4 us-gaap Finite Lived Intangible Assets Net
FiniteLivedIntangibleAssetsNet
486000 usd
CY2021Q4 us-gaap Finite Lived Intangible Assets Net
FiniteLivedIntangibleAssetsNet
20000 usd
CY2022 us-gaap Goodwill Purchase Accounting Adjustments
GoodwillPurchaseAccountingAdjustments
1085 usd
CY2020 us-gaap Goodwill Impairment Loss Net Of Tax
GoodwillImpairmentLossNetOfTax
471000 usd
CY2019 us-gaap Goodwill Impairment Loss Net Of Tax
GoodwillImpairmentLossNetOfTax
614 usd
CY2022 us-gaap Goodwill Impairment Loss Net Of Tax
GoodwillImpairmentLossNetOfTax
0 usd
CY2022 us-gaap Adjustment For Amortization
AdjustmentForAmortization
107000 usd
CY2021 us-gaap Adjustment For Amortization
AdjustmentForAmortization
20000 usd
CY2020 us-gaap Adjustment For Amortization
AdjustmentForAmortization
41 usd
CY2021Q4 us-gaap Goodwill
Goodwill
4676000 usd
CY2022 us-gaap Goodwill Acquired During Period
GoodwillAcquiredDuringPeriod
219000 usd
CY2022Q4 us-gaap Goodwill
Goodwill
4895000 usd
CY2022Q4 us-gaap Goodwill Gross
GoodwillGross
219 usd
CY2022Q4 us-gaap Accrued Professional Fees Current
AccruedProfessionalFeesCurrent
114000 usd
CY2021 us-gaap Gain Loss On Disposition Of Assets1
GainLossOnDispositionOfAssets1
usd
CY2022Q4 us-gaap Taxes Payable Current
TaxesPayableCurrent
344000 usd
CY2021Q4 us-gaap Taxes Payable Current
TaxesPayableCurrent
6000 usd
CY2022Q4 bosc Agent Fees
AgentFees
12000 usd
CY2021Q4 bosc Agent Fees
AgentFees
11000 usd
CY2022Q4 us-gaap Other Accrued Liabilities Current
OtherAccruedLiabilitiesCurrent
249000 usd
CY2021Q4 us-gaap Other Accrued Liabilities Current
OtherAccruedLiabilitiesCurrent
22000 usd
CY2022Q4 us-gaap Accrued Liabilities Current
AccruedLiabilitiesCurrent
719000 usd
CY2021Q4 us-gaap Accrued Liabilities Current
AccruedLiabilitiesCurrent
112000 usd
CY2020 bosc Cost Of Revenues
CostOfRevenues
26000 usd
CY2020 bosc Sales And Marketing
SalesAndMarketing
15000 usd
CY2020 bosc General And Administrative
GeneralAndAdministrative
6000 usd
CY2020 bosc Total Expensesincome
TotalExpensesincome
-47000 usd
CY2022Q4 us-gaap Deferred Revenue And Credits Current
DeferredRevenueAndCreditsCurrent
234000 usd
CY2021Q4 us-gaap Deferred Revenue And Credits Current
DeferredRevenueAndCreditsCurrent
317000 usd
CY2022Q4 us-gaap Security Deposit Liability
SecurityDepositLiability
522000 usd
CY2021Q4 us-gaap Security Deposit Liability
SecurityDepositLiability
490000 usd
CY2022Q4 bosc Deferred Revenue And Credits Current Other
DeferredRevenueAndCreditsCurrentOther
27000 usd
CY2021Q4 bosc Deferred Revenue And Credits Current Other
DeferredRevenueAndCreditsCurrentOther
242000 usd
CY2022 bosc Revenue
Revenue
783000 usd
CY2021 bosc Revenue
Revenue
1049000 usd
CY2022Q4 us-gaap Amount Of Deferred Costs Related To Long Term Contracts
AmountOfDeferredCostsRelatedToLongTermContracts
241000 usd
CY2021Q4 us-gaap Amount Of Deferred Costs Related To Long Term Contracts
AmountOfDeferredCostsRelatedToLongTermContracts
132000 usd
CY2022Q4 us-gaap Deferred Revenue Current
DeferredRevenueCurrent
542000 usd
CY2021Q4 us-gaap Deferred Revenue Current
DeferredRevenueCurrent
917000 usd
CY2022 bosc Weighted Interest Rate
WeightedInterestRate
0.0668 pure
CY2022Q4 bosc Long Term Debts Current
LongTermDebtsCurrent
1880000 usd
CY2021Q4 bosc Long Term Debts Current
LongTermDebtsCurrent
1421000 usd
CY2022Q4 bosc Less Current Maturities
LessCurrentMaturities
-586000 usd
CY2021Q4 bosc Less Current Maturities
LessCurrentMaturities
-740000 usd
CY2022Q4 us-gaap Long Term Loans Payable
LongTermLoansPayable
1294000 usd
CY2021Q4 us-gaap Long Term Loans Payable
LongTermLoansPayable
681000 usd
CY2022Q4 us-gaap Long Term Debt Maturities Repayments Of Principal In Next Twelve Months
LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths
586000 usd
CY2022Q4 us-gaap Long Term Debt Maturities Repayments Of Principal In Year Two
LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo
144000 usd
CY2022Q4 us-gaap Long Term Debt Maturities Repayments Of Principal In Year Three
LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree
140000 usd
CY2022Q4 us-gaap Long Term Debt Maturities Repayments Of Principal In Year Four
LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour
128000 usd
CY2022Q4 us-gaap Long Term Debt Maturities Repayments Of Principal After Year Five
LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive
882000 usd
CY2022Q4 us-gaap Long Term Debt
LongTermDebt
1880000 usd
CY2022 us-gaap Line Of Credit Facility Average Outstanding Amount
LineOfCreditFacilityAverageOutstandingAmount
1354000 usd
CY2022 us-gaap Short Term Debt Interest Rate Increase
ShortTermDebtInterestRateIncrease
0.0629 pure
CY2022 us-gaap Other Commitments Description
OtherCommitmentsDescription
Under the Company’s research and development agreements with the Israel Innovation Authority (the IIA) and pursuant to applicable laws, the Company is required to pay royalties at the rate of 3.5% of sales of products developed with funds provided by the IIA, up to an amount equal to 100% of the research and development grants (dollar-linked) received from the IIA.
CY2022 us-gaap Royalty Expense
RoyaltyExpense
3603000 usd
CY2022Q4 us-gaap Debt Current
DebtCurrent
54000000 usd
CY2022Q1 us-gaap Litigation Settlement Expense
LitigationSettlementExpense
750694000 ils
CY2022Q1 us-gaap Litigation Settlement Expense
LitigationSettlementExpense
241000000 usd
CY2022Q1 bosc Asset Acquisition Considerations Transferred
AssetAcquisitionConsiderationsTransferred
500000000 ils
CY2022Q1 bosc Asset Acquisition Considerations Transferred
AssetAcquisitionConsiderationsTransferred
160000000 usd
CY2022 us-gaap Gain Loss On Sale Of Project
GainLossOnSaleOfProject
usd
CY2022Q3 us-gaap Other Commitments Future Minimum Payments Remainder Of Fiscal Year
OtherCommitmentsFutureMinimumPaymentsRemainderOfFiscalYear
700000000 ils
CY2022Q3 us-gaap Other Commitments Future Minimum Payments Remainder Of Fiscal Year
OtherCommitmentsFutureMinimumPaymentsRemainderOfFiscalYear
210000000 usd
CY2022Q3 us-gaap Proceeds From Life Insurance Policies
ProceedsFromLifeInsurancePolicies
190000000 ils
CY2022Q3 us-gaap Proceeds From Life Insurance Policies
ProceedsFromLifeInsurancePolicies
54000000 usd
CY2022Q1 us-gaap Employee Benefits And Share Based Compensation
EmployeeBenefitsAndShareBasedCompensation
1232709000 ils
CY2022Q1 us-gaap Employee Benefits And Share Based Compensation
EmployeeBenefitsAndShareBasedCompensation
361000000 usd
CY2022Q4 us-gaap Facility Costs
FacilityCosts
100000000 ils
CY2022Q4 us-gaap Facility Costs
FacilityCosts
28000000 usd
CY2022 bosc Trading Securities Measurement Description
TradingSecuritiesMeasurementDescription
For each Ordinary Share purchased under the SEDA, YA will pay 93% of the lowest daily VWAP (as defined below) of the Ordinary Shares during the three consecutive trading days, following the date of an advance notice from the Company (provided such VWAP was greater than or equal to 90% of the last closing price of the Ordinary shares at the time of delivery of the advance notice). Notwithstanding the forgoing, the notice shall not exceed $500.
CY2021Q4 us-gaap Prepaid Expense Current And Noncurrent
PrepaidExpenseCurrentAndNoncurrent
140000 usd
CY2019 bosc Ordinary Shares Issued
OrdinarySharesIssued
158023 shares
CY2019 us-gaap Sale Of Stock Consideration Received On Transaction
SaleOfStockConsiderationReceivedOnTransaction
465000 usd
CY2020 bosc Ordinary Shares Issued
OrdinarySharesIssued
41090 shares
CY2020Q4 bosc Common Stock Shares Issued For Commitment Fees
CommonStockSharesIssuedForCommitmentFees
77000 usd
CY2019Q2 us-gaap Common Stock Shares Authorized
CommonStockSharesAuthorized
400000 shares
CY2019Q2 us-gaap Shares Issued Price Per Share
SharesIssuedPricePerShare
2.5
CY2019Q2 bosc Proceeds From Issuance Of Common Stocks
ProceedsFromIssuanceOfCommonStocks
1000000 usd
CY2019Q2 us-gaap Unamortized Debt Issuance Expense
UnamortizedDebtIssuanceExpense
65000 usd
CY2019Q2 bosc Warrants Issued
WarrantsIssued
240000 shares
CY2019Q2 bosc Warrants Exercise Price
WarrantsExercisePrice
3.3
CY2022 bosc Warrant Description
WarrantDescription
The warrants were exercisable for 3.5 years and were subject to a three-year vesting period as follows: one third of the warrants shall vest annually (upon the lapse of 12 months, 24 months and 36 months from issuance), provided that on the applicable vesting date the investor did not sell any of the Ordinary Shares purchased in the private placement. Vesting of all of the warrants was to be accelerated in the event that any one or more shareholders acting together acquire a block of 40% of the Company’s issued and outstanding share capital. In addition, the Company issued 60,000 warrants as fees to a placement agent.
CY2021Q1 us-gaap Common Stock Shares Authorized
CommonStockSharesAuthorized
800000 shares
CY2021Q1 bosc Warrants To Purchase
WarrantsToPurchase
720000 shares
CY2021Q1 us-gaap Share Price
SharePrice
2.5
CY2021Q1 bosc Proceeds From Issuance Of Common Stocks
ProceedsFromIssuanceOfCommonStocks
2000000 usd
CY2021Q1 us-gaap Unamortized Debt Issuance Expense
UnamortizedDebtIssuanceExpense
1841000 usd
CY2021Q1 us-gaap Stock Option Exercise Price Increase
StockOptionExercisePriceIncrease
2.75
CY2022 us-gaap Debt Instrument Description
DebtInstrumentDescription
The loan was paid in 12 monthly installments of principal and interest starting from March 2020. BOS issued to YA II warrants to purchase up to 100,000 Ordinary Shares of the Company at an exercise price of $3.00 per Ordinary Share. The Company allocated on amount of $30 with respect to such warrants under “additional paid in capital” and as a discount on the loan. The discount was reflected as financing expenses over the term of the loan. As of December 31, 2021 the entire balance of the loan was repaid. The warrants were exercisable for a period of two years from issuance and on February 19, 2022, expired without being exercised.
CY2018Q3 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Number Of Additional Shares Authorized
ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized
2000000 shares
CY2018Q3 us-gaap Common Stock Shares Authorized
CommonStockSharesAuthorized
4000000 shares
CY2018Q3 bosc Increase In Common Shares Authorized Prior To Amendment
IncreaseInCommonSharesAuthorizedPriorToAmendment
6000000 shares
CY2020Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Number Of Additional Shares Authorized
ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized
2000000 shares
CY2020Q4 us-gaap Common Stock Shares Authorized
CommonStockSharesAuthorized
6000000 shares
CY2020Q4 bosc Increase In Common Shares Authorized Prior To Amendment
IncreaseInCommonSharesAuthorizedPriorToAmendment
8000000 shares
CY2020Q4 bosc Ordinary Shares Nominal Value
OrdinarySharesNominalValue
8000000 shares
CY2022Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Number Of Additional Shares Authorized
ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized
3000000 shares
CY2022Q4 us-gaap Common Stock Shares Authorized
CommonStockSharesAuthorized
8000000 shares
CY2022Q4 bosc Increase In Common Shares Authorized Prior To Amendment
IncreaseInCommonSharesAuthorizedPriorToAmendment
11000000 shares
CY2022Q2 bosc Ordinary Shares
OrdinaryShares
450000 shares
CY2022Q2 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Per Share Weighted Average Price Of Shares Purchased
ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased
2.2
CY2022Q2 us-gaap Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range Upper Range Limit
ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit
2.2
CY2022Q2 us-gaap Temporary Equity Stock Issued During Period Value New Issues
TemporaryEquityStockIssuedDuringPeriodValueNewIssues
990000 usd
CY2022Q2 bosc Net Issuance Expenses
NetIssuanceExpenses
911000 usd
CY2022 bosc Capital Gain Tax Rate
CapitalGainTaxRate
0.25 pure
CY2020Q4 us-gaap Shares Issued
SharesIssued
45000 shares
CY2022 bosc Exercisable Annual Period
ExercisableAnnualPeriod
P3Y
CY2021Q1 bosc Ordinary Shares Issued
OrdinarySharesIssued
7188 shares
CY2021Q1 bosc Ordinary Shares Issued Value
OrdinarySharesIssuedValue
27000 usd
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Description
ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription
Each option granted under the Plan expires five years from the date of the grant.
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Award Vesting Period1
ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1
P3Y
CY2022 us-gaap Share Based Compensation
ShareBasedCompensation
97000 usd
CY2021 us-gaap Share Based Compensation
ShareBasedCompensation
67000 usd
CY2020 us-gaap Share Based Compensation
ShareBasedCompensation
65000 usd
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Exercises In Period Total Intrinsic Value
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue
0 usd
CY2021 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Exercises In Period Total Intrinsic Value
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue
70000 usd
CY2020 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Exercises In Period Total Intrinsic Value
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue
12000 usd
CY2022Q4 us-gaap Operating Loss Carryforwards
OperatingLossCarryforwards
29627000 usd
CY2022Q4 us-gaap Tax Credit Carryforward Amount
TaxCreditCarryforwardAmount
29774000 usd
CY2020 us-gaap Income Loss From Continuing Operations Before Income Taxes Domestic
IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic
-966000 usd
CY2022Q4 us-gaap Deferred Tax Assets Operating Loss Carryforwards
DeferredTaxAssetsOperatingLossCarryforwards
6814000 usd
CY2021Q4 us-gaap Deferred Tax Assets Operating Loss Carryforwards
DeferredTaxAssetsOperatingLossCarryforwards
7240000 usd
CY2022Q4 us-gaap Deferred Tax Assets Capital Loss Carryforwards
DeferredTaxAssetsCapitalLossCarryforwards
6848000 usd
CY2021Q4 us-gaap Deferred Tax Assets Capital Loss Carryforwards
DeferredTaxAssetsCapitalLossCarryforwards
6848000 usd
CY2022 bosc Allowances And Provision
AllowancesAndProvision
176000 usd
CY2021 bosc Allowances And Provision
AllowancesAndProvision
142000 usd
CY2022Q4 us-gaap Deferred Tax Assets Goodwill And Intangible Assets
DeferredTaxAssetsGoodwillAndIntangibleAssets
-89000 usd
CY2021Q4 us-gaap Deferred Tax Assets Goodwill And Intangible Assets
DeferredTaxAssetsGoodwillAndIntangibleAssets
-51000 usd
CY2022Q4 us-gaap Deferred Tax Assets Gross
DeferredTaxAssetsGross
13749000 usd
CY2021Q4 us-gaap Deferred Tax Assets Gross
DeferredTaxAssetsGross
14179000 usd
CY2022Q4 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
13749000 usd
CY2021Q4 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
14179000 usd
CY2022Q4 us-gaap Deferred Tax Assets Operating Loss Carryforwards Not Subject To Expiration
DeferredTaxAssetsOperatingLossCarryforwardsNotSubjectToExpiration
6814000 usd
CY2022 us-gaap Current Income Tax Expense Benefit
CurrentIncomeTaxExpenseBenefit
6000 usd
CY2021 us-gaap Current Income Tax Expense Benefit
CurrentIncomeTaxExpenseBenefit
2000 usd
CY2021 us-gaap Other Tax Expense Benefit
OtherTaxExpenseBenefit
-41000 usd
CY2022 us-gaap Deferred Income Tax Expense Benefit
DeferredIncomeTaxExpenseBenefit
6000 usd
CY2021 us-gaap Deferred Income Tax Expense Benefit
DeferredIncomeTaxExpenseBenefit
-39000 usd
CY2021 us-gaap Federal Income Tax Expense Benefit Continuing Operations
FederalIncomeTaxExpenseBenefitContinuingOperations
-41000 usd
CY2022 us-gaap Foreign Income Tax Expense Benefit Continuing Operations
ForeignIncomeTaxExpenseBenefitContinuingOperations
6000 usd
CY2021 us-gaap Foreign Income Tax Expense Benefit Continuing Operations
ForeignIncomeTaxExpenseBenefitContinuingOperations
2000 usd
CY2022 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
6000 usd
CY2021 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
-39000 usd
CY2022 us-gaap Income Loss From Continuing Operations Before Income Taxes Domestic
IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic
1276000 usd
CY2021 us-gaap Income Loss From Continuing Operations Before Income Taxes Domestic
IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic
389000 usd
CY2022 us-gaap Income Loss From Continuing Operations Before Income Taxes Foreign
IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign
6000 usd
CY2021 us-gaap Income Loss From Continuing Operations Before Income Taxes Foreign
IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign
23000 usd
CY2020 us-gaap Income Loss From Continuing Operations Before Income Taxes Foreign
IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign
6000 usd
CY2022 bosc Total Incomeloss Before Taxes
TotalIncomelossBeforeTaxes
-1282000 usd
CY2021 bosc Total Incomeloss Before Taxes
TotalIncomelossBeforeTaxes
-412000 usd
CY2020 bosc Total Incomeloss Before Taxes
TotalIncomelossBeforeTaxes
960000 usd
CY2022 bosc Bank Loan And Liability Related To Bank Fees
BankLoanAndLiabilityRelatedToBankFees
-306000 usd
CY2021 bosc Bank Loan And Liability Related To Bank Fees
BankLoanAndLiabilityRelatedToBankFees
-202000 usd
CY2020 bosc Bank Loan And Liability Related To Bank Fees
BankLoanAndLiabilityRelatedToBankFees
-275000 usd
CY2020 bosc Expenses Regarding Warrants Granted Underlying Loan Agreement With Ya
ExpensesRegardingWarrantsGrantedUnderlyingLoanAgreementWithYA
-30000 usd
CY2022 bosc Othermainly Foreign Currency Differences
OthermainlyForeignCurrencyDifferences
-341000 usd
CY2021 bosc Othermainly Foreign Currency Differences
OthermainlyForeignCurrencyDifferences
97000 usd
CY2020 bosc Othermainly Foreign Currency Differences
OthermainlyForeignCurrencyDifferences
-43000 usd
CY2022 us-gaap Other Nonoperating Expense
OtherNonoperatingExpense
647000 usd
CY2021 us-gaap Other Nonoperating Expense
OtherNonoperatingExpense
105000 usd
CY2020 us-gaap Other Nonoperating Expense
OtherNonoperatingExpense
348000 usd
CY2022 us-gaap Other Nonoperating Income Expense
OtherNonoperatingIncomeExpense
-647000 usd
CY2021 us-gaap Other Nonoperating Income Expense
OtherNonoperatingIncomeExpense
-105000 usd
CY2020 us-gaap Other Nonoperating Income Expense
OtherNonoperatingIncomeExpense
-348000 usd
CY2022 us-gaap Net Income Loss
NetIncomeLoss
1276000 usd
CY2021 us-gaap Net Income Loss
NetIncomeLoss
451000 usd
CY2020 us-gaap Net Income Loss
NetIncomeLoss
-960000 usd
CY2022 us-gaap Net Income Loss Available To Common Stockholders Diluted
NetIncomeLossAvailableToCommonStockholdersDiluted
1276000 usd
CY2021 us-gaap Net Income Loss Available To Common Stockholders Diluted
NetIncomeLossAvailableToCommonStockholdersDiluted
451000 usd
CY2020 us-gaap Net Income Loss Available To Common Stockholders Diluted
NetIncomeLossAvailableToCommonStockholdersDiluted
-960000 usd
CY2022 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
5550 shares
CY2021 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
5212 shares
CY2020 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
4298 shares
CY2022 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
5589 shares
CY2021 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
5424 shares
CY2020 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
4298 shares
CY2022 bosc Basic And Diluted Incomeloss Per Share
BasicAndDilutedIncomelossPerShare
-0.23
CY2021 bosc Basic And Diluted Incomeloss Per Share
BasicAndDilutedIncomelossPerShare
-0.09
CY2020 bosc Basic And Diluted Incomeloss Per Share
BasicAndDilutedIncomelossPerShare
0.22
CY2022 us-gaap Revenues
Revenues
41511000 usd
CY2022Q4 us-gaap Noncurrent Assets
NoncurrentAssets
3270000 usd
CY2021 us-gaap Revenues
Revenues
33634000 usd
CY2021Q4 us-gaap Noncurrent Assets
NoncurrentAssets
1097000 usd
CY2020 us-gaap Revenues
Revenues
33551000 usd
CY2022Q4 bosc Operating Lease Asstesin Dollars
OperatingLeaseAsstesinDollars
1110000 usd
CY2022Q4 bosc Operating Lease Liabilities Currentin Dollars
OperatingLeaseLiabilitiesCurrentinDollars
301000 usd
CY2022 bosc Long Term Operating Lease Liabilities
LongTermOperatingLeaseLiabilities
827000 usd
CY2022 bosc Leases Vechicles Percentage
LeasesVechiclesPercentage
0.035 pure
CY2022 bosc Facilities Rent Percentage
FacilitiesRentPercentage
0.035 pure
CY2022Q4 us-gaap Lessor Operating Lease Payments To Be Received Next Twelve Months
LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths
379000 usd
CY2022Q4 us-gaap Lessor Operating Lease Payments To Be Received Two Years
LessorOperatingLeasePaymentsToBeReceivedTwoYears
246000 usd
CY2022Q4 us-gaap Lessor Operating Lease Payments To Be Received Three Years
LessorOperatingLeasePaymentsToBeReceivedThreeYears
172000 usd
CY2022Q4 us-gaap Lessor Operating Lease Payments To Be Received Four Years
LessorOperatingLeasePaymentsToBeReceivedFourYears
102000 usd
CY2022Q4 us-gaap Lessor Operating Lease Payments To Be Received Five Years
LessorOperatingLeasePaymentsToBeReceivedFiveYears
66000 usd
CY2022Q4 us-gaap Lessee Operating Lease Liability Payments Due After Rolling Year Five
LesseeOperatingLeaseLiabilityPaymentsDueAfterRollingYearFive
493000 usd
CY2022Q4 us-gaap Lessor Operating Lease Payments To Be Received
LessorOperatingLeasePaymentsToBeReceived
1458000 usd
CY2021Q4 us-gaap Prepaid Rent
PrepaidRent
1000000 usd
CY2020 bosc Related Party Monthly Fees
RelatedPartyMonthlyFees
49000 usd
CY2020 bosc Related Party Bonus
RelatedPartyBonus
10000 usd
CY2020 bosc Related Party Payments For Employees
RelatedPartyPaymentsForEmployees
33000 usd
CY2020 us-gaap Related Party Transaction Expenses From Transactions With Related Party
RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty
92000 usd
CY2022Q1 bosc Acquisition Description
AcquisitionDescription
In consideration for the acquisition, BOS shall pay Dagesh a total amount of NIS 2.7 million (approximately $828,000) as follows:  ●At closing, the Company paid NIS 2.15 million;  ●NIS 150,000 shall be paid in April 2023;  ●Approximately NIS 300,000 shall be paid as an earn out payment, in April 2023; and  ●NIS 100,000 shall be paid in March 2024. The consideration includes payment of earn-out through February 28, 2023 which eventually was higher by NIS 123,000 (approximately $35,000) than initially estimated. As a result, the total consideration increased from $793,000 to $828,000.  This increase was recorded as expenses in year 2022, under general and administrative.
CY2022Q4 us-gaap Commitments And Contingencies
CommitmentsAndContingencies
usd
CY2021 us-gaap Other Income
OtherIncome
usd
CY2022 us-gaap Impairment Of Intangible Assets Indefinitelived Excluding Goodwill
ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill
usd
CY2021 us-gaap Impairment Of Intangible Assets Indefinitelived Excluding Goodwill
ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill
usd
CY2022 us-gaap Impairment Of Long Lived Assets Held For Use
ImpairmentOfLongLivedAssetsHeldForUse
usd
CY2021 us-gaap Impairment Of Long Lived Assets Held For Use
ImpairmentOfLongLivedAssetsHeldForUse
usd
CY2020 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
usd
CY2022 us-gaap Other Comprehensive Income Loss Pension And Other Postretirement Benefit Plans Adjustment Net Of Tax
OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax
usd
CY2021 us-gaap Other Comprehensive Income Loss Pension And Other Postretirement Benefit Plans Adjustment Net Of Tax
OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax
usd
CY2022 us-gaap Other Comprehensive Income Loss Cash Flow Hedge Gain Loss Before Reclassification After Tax
OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAfterTax
usd
CY2021 us-gaap Other Comprehensive Income Loss Cash Flow Hedge Gain Loss Before Reclassification After Tax
OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAfterTax
usd
CY2022 us-gaap Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
usd
CY2021 us-gaap Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
usd
CY2022 us-gaap Impairment Of Intangible Assets Excluding Goodwill
ImpairmentOfIntangibleAssetsExcludingGoodwill
usd
CY2021 us-gaap Impairment Of Intangible Assets Excluding Goodwill
ImpairmentOfIntangibleAssetsExcludingGoodwill
usd
CY2021 us-gaap Gain Loss On Sale Of Project
GainLossOnSaleOfProject
usd
CY2020 us-gaap Increase Decrease In Operating Lease Liability
IncreaseDecreaseInOperatingLeaseLiability
usd
CY2020 us-gaap Increase Decrease In Other Operating Capital Net
IncreaseDecreaseInOtherOperatingCapitalNet
usd
CY2022 us-gaap Proceeds From Sale Of Property Plant And Equipment
ProceedsFromSaleOfPropertyPlantAndEquipment
usd
CY2021 us-gaap Proceeds From Sale Of Property Plant And Equipment
ProceedsFromSaleOfPropertyPlantAndEquipment
usd
CY2022 bosc Proceeds From Sale Of Shares
ProceedsFromSaleOfShares
usd
CY2021 us-gaap Payments For Hedge Investing Activities
PaymentsForHedgeInvestingActivities
usd
CY2022 bosc Prepaid Expenses Related To Standby Equity Distribution Agreementsee Note15a1
PrepaidExpensesRelatedToStandbyEquityDistributionAgreementseeNote15a1
usd
CY2021 bosc Prepaid Expenses Related To Standby Equity Distribution Agreementsee Note15a1
PrepaidExpensesRelatedToStandbyEquityDistributionAgreementseeNote15a1
usd
CY2022 bosc Impairment Of Goodwills
ImpairmentOfGoodwills
usd
CY2022 bosc Cost Of Revenues
CostOfRevenues
usd
CY2021 bosc Cost Of Revenues
CostOfRevenues
usd
CY2022 bosc Sales And Marketing
SalesAndMarketing
usd
CY2021 bosc Sales And Marketing
SalesAndMarketing
usd
CY2022 bosc General And Administrative
GeneralAndAdministrative
usd
CY2021 bosc General And Administrative
GeneralAndAdministrative
usd
CY2022 bosc Total Expensesincome
TotalExpensesincome
usd
CY2021 bosc Total Expensesincome
TotalExpensesincome
usd
CY2022Q4 us-gaap Deferred Tax Assets Liabilities Net
DeferredTaxAssetsLiabilitiesNet
usd
CY2021Q4 us-gaap Deferred Tax Assets Liabilities Net
DeferredTaxAssetsLiabilitiesNet
usd
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CY2022 us-gaap Foreign Currency Transaction Gain Before Tax
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CY2022 bosc Expenses Regarding Warrants Granted Underlying Loan Agreement With Ya
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CY2021 bosc Expenses Regarding Warrants Granted Underlying Loan Agreement With Ya
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CY2021 bosc Diluted Incomeloss Per Share
DilutedIncomelossPerShare
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CY2020 bosc Diluted Incomeloss Per Share
DilutedIncomelossPerShare
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CY2022 bosc Diluted Incomeloss Per Share
DilutedIncomelossPerShare
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CY2022 bosc Related Party Monthly Fees
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CY2021 bosc Related Party Monthly Fees
RelatedPartyMonthlyFees
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CY2022 bosc Related Party Bonus
RelatedPartyBonus
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CY2021 bosc Related Party Bonus
RelatedPartyBonus
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CY2022 bosc Related Party Payments For Employees
RelatedPartyPaymentsForEmployees
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CY2021 bosc Related Party Payments For Employees
RelatedPartyPaymentsForEmployees
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CY2022 us-gaap Related Party Transaction Expenses From Transactions With Related Party
RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty
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CY2021 us-gaap Related Party Transaction Expenses From Transactions With Related Party
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CY2022 dei Amendment Flag
AmendmentFlag
false
CY2022 dei Document Fiscal Period Focus
DocumentFiscalPeriodFocus
FY
CY2022 dei Entity Central Index Key
EntityCentralIndexKey
0001005516

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0001213900-23-024556-index.html Edgar Link pending
0001213900-23-024556.txt Edgar Link pending
0001213900-23-024556-xbrl.zip Edgar Link pending
bosc-20221231.xsd Edgar Link pending
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bosc-20221231_def.xml Edgar Link unprocessable