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SEGMENT REPORTING (Tables)

12 Months Ended

Dec. 31, 2024

Segment Reporting [Abstract]

SCHEDULE OF SEGMENTS REVENUES AND OPERATING RESULTS

SCHEDULE OF SEGMENTS REVENUES AND OPERATING RESULTS

		For the year ended December 31, 2024
		Search segment				Digital content segment				Adjustments and eliminations (See below)				Total
Revenues from external customers			4,969				21,972				-				26,941
Inter segment revenues			-				259				(259	)			-
Total revenues			4,969				22,231				(259	)			26,941
Traffic-acquisition and related costs			1,989				20,257				(259	)			21,987
Research and development expenses			818				1,049				12				1,879
Sales and marketing expenses			304				1,332				5				1,641
General and administrative expenses			549				415				1,304				2,268
Depreciation and amortization			-				-				3,012				3,012
Goodwill impairment			-				-				7,675				7,675
Other expenses (income), net			(5	)			(237	)			276				34
Segment operating income (loss)			1,314				(585	)			(12,284	)			(11,555	)
Financial expenses, net			(16	)			(154	)			(2,594	)(*)			(2,764	)
Segment income (loss), before income taxes			1,298				(739	)			(14,878	)			(14,319	)

VIEWBIX INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

U.S. dollars in thousands (except share data)

NOTE 18: SEGMENT REPOTING (Cont.)

A. Segments revenues and operating results: (Cont.)

		For the year ended December 31, 2023
		Search segment				Digital content segment				Adjustments and eliminations (See below)				Total
Revenues from external customers			20,469				59,144				-				79,613
Traffic-acquisition and related costs			16,444				54,007				-				70,451
Research and development expenses			1,502				1,360				31				2,893
Sales and marketing expenses			446				2,341				18				2,805
General and administrative expenses			667				676				1,534				2,877
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	)

	(*)	Mainly consist of financial expenses from substantial debt terms modification loss, change in the fair value of financial assets and interest expenses on bank loans in connection with the Financing Agreement (see notes 10.B, 10.D, 10.E and 11).
	(**)	Mainly consist of interest expenses on bank loans in connection with the Financing Agreement (see note 10.A, 10.B).

SCHEDULE OF RECONCILIATION BETWEEN SEGMENTS OPERATING RESULTS

SCHEDULE OF RECONCILIATION BETWEEN SEGMENTS OPERATING RESULTS

		Year ended December 31, 2024				Year ended December 31, 2023
Depreciation and amortization expenses not attributable to segments (***)		$	(3,012	)		$	(2,952	)
Research and development expenses, sales and marketing expenses, general and administrative expenses and other expenses , net not attributable to the segments (****)		$	(1,597	)		$	(1,583	)
Goodwill Impairment		$	(7,675	)		$	(5,107	)
			(12,284	)			(9,642	)

	(*)	Mainly consist of financial expenses from substantial debt terms modification loss, change in the fair value of financial assets and interest expenses on bank loans in connection with the Financing Agreement (see notes 10.B, 10.D, 10.E and 11).
	(**)	Mainly consist of interest expenses on bank loans in connection with the Financing Agreement (see note 10.A, 10.B).

	(***)	Mainly consist of technology and customer relations amortization costs from business combinations.
	(****)	Mainly consist of general and administrative expenses such as 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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- 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.

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