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SEGMENT REPORTING | 12 Months Ended
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Dec. 31, 2022
Segment Reporting [Abstract] |
SEGMENT REPORTING | NOTE 17: SEGMENT REPORTING The Group operates in two different segments, since the Cortex Transaction in 2021 (see note 7.A), in such a way that each company in the Group operates as a separate business segment. Search segment- the search segment develops a variety of technological software solutions, which perform automation, optimization and monetization of internet campaigns, for the purposes of obtaining and routing internet user traffic to its customers. Digital content segment- the digital content segment is engaged in the creation and editing of content, in different languages, for different target audiences, for the purposes of generating revenues from leading advertising platforms, including Google, Facebook, Yahoo and Apple, by utilizing such content to obtain internet user traffic for its customers. The segments’ results include items that directly serve and/or are used by the segment’s business activity and are directly allocated to the segment. As such they do not include depreciation and amortization expenses for intangible assets created at the time of the purchase of those companies, financing expenses created for loans taken for the purpose of purchasing those companies, and therefore these items are not allocated to the various segments. Segments’ assets and liabilities are not reviewed by the CODM and therefore were not reflected in the segment reporting. A. Segments revenues and operating results: SCHEDULE OF SEGMENTS REVENUES AND OPERATING RESULTS
|  | Search segment |  |  | Digital content segment |  |  | Adjustments (See below) |  |  | Year ended December 31, 2022 |
Revenues from external customers |  |  | 22,746 |  |  |  | 73,857 |  |  |  | - |  |  |  | 96,603 |
Inter segment revenues |  |  | - |  |  |  | 124 |  |  |  | (124 | ) |  |  | - |
Depreciation and amortization |  |  | - |  |  |  | - |  |  |  | 2,809 |  |  |  | 2,809 |
Segment operating income |  |  | 313 |  |  |  | 6,144 |  |  |  | (3,731 | ) |  |  | 2,726 |
Financial (expenses) income, net |  |  | 5 |  |  |  | (21 | ) |  |  | (1,440 | )(*) |  |  | (1,456 | )
Segment Income (loss), before income taxes |  |  | 318 |  |  |  | 6,123 |  |  |  | (5,171 | ) |  |  | 1,270 |
| (*) | Mainly consist of financial expenses from the Financing Agreement of bank loans taken for business combinations (see note 10).
VIEWBIX INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (except share data) NOTE 17: SEGMENT REPOTING (Cont.) A. Segments revenues and operating results: (Cont.)
|  | Search segment |  |  | Digital content segment |  |  | Adjustments (See below) |  |  | Year ended December 31, 2021 |
Revenues from external customers |  |  | 29,985 |  |  |  | 15,239 |  |  |  | - |  |  |  | 45,224 |
Depreciation and amortization |  |  | - |  |  |  | - |  |  |  | 1,941 |  |  |  | 1,941 |
Segment operating income |  |  | 1,608 |  |  |  | 1,431 |  |  |  | (2,498 | ) |  |  | 541 |
Financial (expenses) income, net |  |  | (145 | ) |  |  | (53 | ) |  |  | 338 | (*) |  |  | 140 |
Segment Income (loss), before income taxes |  |  | 1,463 |  |  |  | 1,378 |  |  |  | (2,160 | ) |  |  | 681 |
The “adjustment” column for segment operating income includes unallocated selling, general, and administrative expenses and certain items which management excludes from segment results when evaluating segment performance, as follows: SCHEDULE OF RECONCILIATION BETWEEN SEGMENTS OPERATING RESULTS
|  | Year ended December 31, |
|  | 2022 |
Depreciation and amortization expenses not attributable to segments (**) |  | $ | (2,809 | )
General and administrative not attributable to the segments (***) |  | $ | (922 | )
|  | $ | (3,731 | )
|  | Year ended December 31, |
|  | 2021 |
Depreciation and amortization expenses not attributable to segments (**) |  | $ | (1,941 | )
General and administrative not attributable to the segments (***) |  | $ | (557 | )
|  | $ | (2,498 | )
| (*) | Mainly consist of financial expenses from the Financing Agreement of bank loans taken for business combinations (see note 10).
| (**) | Mainly consist of technology and customer relations amortization costs from business combinations (see note 7).
| (***) | Mainly consist of salary and related expenses, professional consulting expenses and other expenses in connection with the business combinations and the Reorganization Transaction.
VIEWBIX INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (except share data)

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI https://asc.fasb.org/topic&trid=2134510 + Details
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