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ADDITIONAL INFORMATION REGARDING TO PROFIT AND LOSS ITEMS (Tables) | 9 Months Ended
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Sep. 30, 2022
Additional Information Regarding To Profit And Loss Items |
SCHEDULE OF INFORMATION REGARDING TO PROFIT AND LOSS | Composition: SCHEDULE OF INFORMATION REGARDING TO PROFIT AND LOSS A. Research and development expenses:
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
|  | For the nine months ended September 30 |  |  | For the three months ended September 30 |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Salaries and related expenses |  |  | 1,633 |  |  |  | 1,124 |  |  |  | 519 |  |  |  | 327 |
Professional services and subcontractors |  |  | 906 |  |  |  | 297 |  |  |  | 282 |  |  |  | 96 |
Share-based compensation |  | $ | 31 |  |  | $ | (37 | ) |  | $ | 29 |  |  | $ | (3 | )
Others |  |  | 387 |  |  |  | 146 |  |  |  | 157 |  |  |  | 51 |
Research and development expenses |  | $ | 2,957 |  |  | $ | 1,530 |  |  | $ | 987 |  |  | $ | 471 |
VIEWBIX INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited) U.S. dollars in thousands (except share data) NOTE 14: ADDITIONAL INFORMATION REGARDING TO PROFIT AND LOSS ITEMS (Cont.) B. Sales and marketing expenses:
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
|  | For the nine months ended September 30 |  |  | For the three months ended September 30 |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Salaries and related expenses |  | $ | 1,401 |  |  | $ | 482 |  |  | $ | 476 |  |  | $ | 179 |
Share-based compensation |  |  | 11 |  |  |  | (6 | ) |  |  | 3 |  |  |  | - |
Advertising and marketing expenses |  |  | 363 |  |  |  | 17 |  |  |  | 124 |  |  |  | 7 |
Other |  | $ | 78 |  |  | $ | 91 |  |  | $ | 25 |  |  | $ | 29 |
Sales and marketing expenses: |  | $ | 1,853 |  |  | $ | 584 |  |  | $ | 628 |  |  | $ | 215 |
C. General and administrative expenses:
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
|  | For the nine months ended September 30 |  |  | For the three months ended September 30 |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Salaries and related expenses |  |  | 691 |  |  |  | 545 |  |  |  | 243 |  |  |  | 183 |
Professional services |  |  | 394 |  |  |  | 279 |  |  |  | 140 |  |  |  | 104 |
Share-based compensation |  |  | (2 | ) |  |  | 5 |  |  |  | - |  |  |  | - |
Other |  | $ | 243 |  |  | $ | 78 |  |  | $ | 67 |  |  | $ | 26 |
General and administrative |  | $ | 1,326 |  |  | $ | 907 |  |  | $ | 450 |  |  | $ | 313 |
D. Financial expenses, net: Financial income:
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
|  | For the nine months ended September 30 |  |  | For the three months ended September 30 |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Exchange rate differences |  | $ | 124 |  |  | $ | 45 |  |  | $ | 55 |  |  | $ | 103 |
Interest income from loan to related party |  |  | 110 |  |  |  | 108 |  |  |  | 39 |  |  |  | 40 |
Financial income |  | $ | 234 |  |  | $ | 153 |  |  | $ | 94 |  |  | $ | 143 |
VIEWBIX INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited) U.S. dollars in thousands (except share data) NOTE 14: ADDITIONAL INFORMATION REGARDING TO PROFIT AND LOSS ITEMS (Cont.) Financial expenses:
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
|  | For the nine months ended September 30 |  |  | For the three months ended September 30 |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Bank interest and fees |  | $ | 115 |  |  | $ | 20 |  |  | $ | 58 |  |  | $ | 10 |
Interest expense from loans |  |  | 605 |  |  |  | 21 |  |  |  | 240 |  |  |  | 7 |
Exchange rate differences |  |  | 846 |  |  |  | 2 |  |  |  | 86 |  |  |  | - |
Other |  |  | 42 |  |  |  | 19 |  |  |  | 11 |  |  |  | 5 |
Financial expenses |  | $ | 1,608 |  |  | $ | 62 |  |  | $ | 395 |  |  | $ | 22 |

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