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SEGMENT REPORTING (Tables)

12 Months Ended

Dec. 31, 2023

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, 2023
Revenues from external customers			20,469				59,144				-				79,613
Inter segment revenues
Depreciation and amortization			-				-				2,952				2,952
Goodwill Impairment			-				-				5,107				5,107
Segment operating income (loss)			1,410				760				(9,642	)			(7,472	)
Financial expenses, net			(80	)			(505	)			(696	)(*)			(1,281	)
Segment Income (loss), before income taxes			1,330				255				(10,338	)			(8,753	)

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, 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
Segment operating income (loss)			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).

SCHEDULE OF RECONCILIATION BETWEEN SEGMENTS OPERATING RESULTS

 SCHEDULE OF RECONCILIATION BETWEEN SEGMENTS OPERATING RESULTS

		Year ended December 31, 2023				Year ended December 31, 2022
Depreciation and amortization expenses not attributable to segments (**)		$	(2,952	)		$	(2,809	)
General and administrative not attributable to the segments (***)		$	(1,583	)		$	(922	)
Goodwill Impairment		$	(5,107	)		$	-
			(9,642	)			(3,731	)

	(*)	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 and professional consulting expenses

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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