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GOODWILL AND INTANGIBLE ASSETS, NET | 9 Months Ended
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Sep. 30, 2025
Goodwill and Intangible Assets Disclosure [Abstract] |
GOODWILL AND INTANGIBLE ASSETS, NET | NOTE 5: GOODWILL AND INTANGIBLE ASSETS, NET A. Composition: SCHEDULE OF GOODWILL AND INTANGIBLE ASSETS
|  | Internal-use Software |  |  | Customer Relations |  |  | Technology |  |  | Goodwill |  |  | Total |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2025 |  |  | 465 |  |  |  | 6,234 |  |  |  | 11,008 |  |  |  | 4,579 |  |  |  | 22,286 |
Consolidation of Metagramm (note 6) |  |  | - |  |  |  | 420 |  |  |  | 760 |  |  |  | 5,125 |  |  |  | 6,305 |
Impairment of intangible assets and goodwill |  |  | - |  |  |  | (881 | ) |  |  | (1,148 | ) |  |  | (3,496 | ) |  |  | (5,525 | )
Balance as of September 30, 2025 |  |  | 465 |  |  |  | 5,773 |  |  |  | 10,620 |  |  |  | 6,208 |  |  |  | 23,066 |
Accumulated amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2025 |  |  | 429 |  |  |  | 2,522 |  |  |  | 5,204 |  |  |  | - |  |  |  | 8,155 |
Amortization recognized during the period |  |  | 36 |  |  |  | 751 |  |  |  | 1,452 |  |  |  | - |  |  |  | 2,239 |
Balance as of September 30, 2025 |  |  | 465 |  |  |  | 3,273 |  |  |  | 6,656 |  |  |  | - |  |  |  | 10,394 |
Amortized cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of September 30, 2025 |  |  | - |  |  |  | 2,500 |  |  |  | 3,964 |  |  |  | 6,208 |  |  |  | 12,672 |
|  | Internal-use Software |  |  | Customer Relations |  |  | Technology |  |  | Goodwill |  |  | Total |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2024 |  |  | 465 |  |  |  | 6,234 |  |  |  | 11,008 |  |  |  | 12,254 |  |  |  | 29,961 |
Cost, beginning balance |  |  | 465 |  |  |  | 6,234 |  |  |  | 11,008 |  |  |  | 12,254 |  |  |  | 29,961 |
Impairment of goodwill |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (7,675 | ) |  |  | (7,675 | )
Balance as of December 31, 2024 |  |  | 465 |  |  |  | 6,234 |  |  |  | 11,008 |  |  |  | 4,579 |  |  |  | 22,286 |
Cost, ending balance |  |  | 465 |  |  |  | 6,234 |  |  |  | 11,008 |  |  |  | 4,579 |  |  |  | 22,286 |
Accumulated amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2024 |  |  | 276 |  |  |  | 1,631 |  |  |  | 3,366 |  |  |  | - |  |  |  | 5,273 |
Accumulated amortization, beginning balance |  |  | 276 |  |  |  | 1,631 |  |  |  | 3,366 |  |  |  | - |  |  |  | 5,273 |
Amortization recognized during the year |  |  | 153 |  |  |  | 891 |  |  |  | 1,838 |  |  |  | - |  |  |  | 2,882 |
Balance as of December 31, 2024 |  |  | 429 |  |  |  | 2,522 |  |  |  | 5,204 |  |  |  | - |  |  |  | 8,155 |
Accumulated amortization, ending balance |  |  | 429 |  |  |  | 2,522 |  |  |  | 5,204 |  |  |  | - |  |  |  | 8,155 |
Amortized cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of December 31, 2024 |  |  | 36 |  |  |  | 3,712 |  |  |  | 5,804 |  |  |  | 4,579 |  |  |  | 14,131 |
Amortized cost |  |  | 36 |  |  |  | 3,712 |  |  |  | 5,804 |  |  |  | 4,579 |  |  |  | 14,131 |
B. Impairment of intangible assets and goodwill: As of September 30, 2025, the Company identified indicators of impairment of the digital content reporting unit. As a result, the Company performed an impairment test which included a quantitative analysis of the fair value of the reporting unit. The estimation of the fair value was based on indications of the consideration payable, as of September 30, 2025, in connection with the sale of Cortex (see note 13.C), whose operations are attributable to the digital content reporting unit. The Company determined that the fair value of the reporting unit was less than its carrying amount and recognized an impairment loss of $5,525. As of December 31, 2024, the Company recognized an impairment loss of $7,675 related to the digital content reporting unit. VIEWBIX INC. NOTES TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED) U.S. dollars in thousands (except share data)

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