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SEGMENT REPORTING (Tables)

3 Months Ended

Mar. 31, 2025

Segment Reporting [Abstract]

SCHEDULE OF SEGMENTS REVENUES AND OPERATING RESULTS

SCHEDULE OF SEGMENTS REVENUES AND OPERATING RESULTS

		For the three months ended March 31, 2025
		Search segment				Digital content segment				Adjustments and eliminations (See below)				Total
Revenues from external customers			529				2,204				-				2,733
Traffic-acquisition and related costs			134				2,189				-				2,323
Research and development expenses			16				131				-				147
Sales and marketing expenses			20				196				-				216
General and administrative expenses			75				56				122				253
Depreciation and amortization			-				-				719				719
Other expenses, net											44				44
Segment operating income (loss)			284				(368	)			(885	)			(969	)
Financial expenses, net			(5	)			(36	)			(2,862	)(*)			(2,903	)
Segment income (loss), before income taxes			279				(404	)			(3,747	)			(3,872	)

VIEWBIX INC.

NOTES TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

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

NOTE 11: SEGMENT REPORTING (Cont.)

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

		For the three months ended March 31, 2024
		Search segment				Digital content segment				Adjustments and eliminations (See below)				Total
Revenues from external customers			2,472				7,530				-				10,002
Traffic-acquisition and related costs			1,258				6,957				-				8,215
Research and development expenses			417				309				4				730
Sales and marketing expenses			153				505				-				658
General and administrative expenses			182				144				330				656
Depreciation and amortization			-				-				734				734
Other expenses, net			-				-				20				20
Segment operating income (loss)			462				(385	)			(1,088	)			(1,011	)
Financial income (expenses), net			1				(14	)			(150	)(**)			(163	)
Segment income (loss), before income taxes			463				(399	)			(1,238	)			(1,174	)

(*) Mainly consist of financial expenses arising from changes in the fair value of financial assets measured at fair value through profit or loss (see note 8).

(**) Mainly consist of interest expenses on bank loans in connection with the Financing Agreement (see note 7.A, 7.B).

SCHEDULE OF RECONCILIATION BETWEEN SEGMENTS OPERATING RESULTS

SCHEDULE OF RECONCILIATION BETWEEN SEGMENTS OPERATING RESULTS

		For the three months ended March 31, 2025				For the three months ended March 31, 2024
Depreciation and amortization expenses not attributable to segments (***)		$	(719	)		$	(734	)
Research and development expenses, sales and marketing expenses, general and administrative expenses and other expenses , net not attributable to the segments (****)		$	(166	)		$	(354	)
			(885	)			(1,088	)

	(*)	Mainly consist of financial expenses arising from changes in the fair value of financial assets measured at fair value through profit or loss (see note 8).
	(**)	Mainly consist of interest expenses on bank loans in connection with the Financing Agreement (see note 7.A, 7.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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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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