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FINANCIAL INSTRUMENTS AT FAIR VALUE

9 Months Ended

Sep. 30, 2025

Investments, All Other Investments [Abstract]

FINANCIAL INSTRUMENTS AT FAIR VALUE

NOTE 8: FINANCIAL INSTRUMENTS AT FAIR VALUE

Financial instruments:

The Company has financial instruments measured at level 3 arising from the June 2024 Facility Agreement, the First July 2024 Facility Agreement and the Second July 2024 Facility Agreement (see notes 7.E, 7.F, 7.G). Embedded derivatives were identified and recognized at fair value upon initial recognition of each of the financial instruments and measured at fair value at each balance sheet date.

The fair value of the financial instruments as of December 31, 2024, was calculated using the following unobservable inputs: share price: $0.472, expected volatility: 148%, exercise price: $1.00, risk-free interest rate: 4.24%-4.32%, expected life: 0.46-0.50 years.

On June 5, 2025, immediately after the Uplist, the Company converted all embedded derivatives to equity. At the Uplist Date and before the conversion, these embedded derivatives were measured at their intrinsic value through profit or loss.

The following table presents the financial instruments that were measured at fair value through profit or loss:

 SCHEDULE OF FINANCIAL INSTRUMENTS

		Embedded derivatives
Balance as of January 1, 2025			29
Net changes at fair value recognized through profit or loss			10,121
Embedded derivatives converted to equity			(10,150	)
Embedded derivatives recorded in connection with the June 2024 Facility Agreement, the First July 2024 Facility Agreement and the Second July 2024 Facility Agreement
Warrants issued to the June 2024 Lead Lender (see note 7.E)
Reclassification of derivative warrant liability into equity (see note 7.E)
Balance as of September 30, 2025			-

		Embedded derivatives
Balance as of January 1, 2024			-
Embedded derivatives, Balance			-
Embedded derivatives recorded in connection with the June 2024 Facility Agreement, the First July 2024 Facility Agreement and the Second July 2024 Facility Agreement			40
Warrants issued to the June 2024 Lead Lender (see note 7.E)			1,833
Reclassification of derivative warrant liability into equity (see note 7.E)			(1,833	)
Net changes at fair value recognized through profit or loss			(11	)
Balance as of December 31, 2024			29
Embedded derivatives, Balance			29

VIEWBIX INC.

NOTES TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

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

X

- Definition

The entire disclosure for financial instruments. This disclosure includes, but is not limited to, fair value measurements of short and long term marketable securities, international currencies forward contracts, and auction rate securities. Financial instruments may include hedging and non-hedging currency exchange instruments, derivatives, securitizations and securities available for sale at fair value. Also included are investment results, realized and unrealized gains and losses as well as impairments and risk management disclosures.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/825/tableOfContent

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- References

No definition available.

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