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SEGMENT REPORTING (Tables)

12 Months Ended

Dec. 31, 2022

Segment Reporting [Abstract]

SCHEDULE OF 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

SCHEDULE OF RECONCILIATION BETWEEN SEGMENTS OPERATING RESULTS

 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.

X

- Definition

Tabular disclosure of the reconciliation of profit (loss) from reportable segments to the consolidated income (loss) before income tax expense (benefit) and discontinued operations. Includes, but is not limited to, reconciliation after income tax if income tax is allocated to the reportable segment.

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Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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