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SEGMENT REPORTING (Tables)

3 Months Ended

Mar. 31, 2024

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)				For the three months ended March 31, 2024
Revenues from external customers			2,472				7,530				-				10,002
Depreciation and amortization			-				-				734				734
Segment operating income (loss)			462				(385	)			(1,088	)			(1,011	)
Financial (expenses) income, net			1				(14	)			(150	)(*)			(163	)
Segment Income (loss), before income taxes			463				(399	)			(1,238	)			(1,174	)

		Search segment				Digital content segment				Adjustments (See below)				For the three months ended March 31, 2023
Revenues from external customers			5,110				15,752				-				20,862
Depreciation and amortization			-				-				734				734
Segment operating income (loss)			231				796				(1,103	)			(76	)
Financial (expenses) income, net			(74	)			37				(148	)(*)			(185	)
Segment Income (loss), before income taxes			157				833				(1,251	)			(261	)

(*) Mainly consist of financial expenses from the Financing Agreement of bank loans taken for business combinations (see note 6).

SCHEDULE OF RECONCILIATION BETWEEN SEGMENTS OPERATING RESULTS

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 

		For the three months ended March 31, 2024
Depreciation and amortization expenses not attributable to segments (**)		$	(734	)
General and administrative not attributable to the segments (***)		$	(354	)
		$	(1,088	)

		For the three months ended March 31, 2023
Depreciation and amortization expenses not attributable to segments (**)		$	(734	)
General and administrative not attributable to the segments (***)		$	(369	)
		$	(1,103	)

(*) Mainly consist of financial expenses from the Financing Agreement of bank loans taken for business combinations (see note 6).

	(**)	Mainly consist of technology and customer relations amortization costs from business combinations.
	(***)	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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

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-Name Accounting Standards Codification
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- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

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