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SEGMENT REPORTING (Tables)

9 Months Ended

Sep. 30, 2025

Segment Reporting [Abstract]

SCHEDULE OF SEGMENTS REVENUES AND OPERATING RESULTS

Segments revenues and operating results:

 SCHEDULE OF SEGMENTS REVENUES AND OPERATING RESULTS

		For the nine months ended September 30, 2025
		Search segment				Digital content segment				Adjustments and eliminations (See below)				Total
Revenues from external customers			1,225				6,486				20				7,731
Inter segment revenues			-				(55	)			55				-
Total revenues			1,225				6,431				75				7,731
Traffic-acquisition and related costs			188				6,093				55				6,336
Research and development expenses			57				330				-				387
Sales and marketing expenses			76				503				-				579
General and administrative expenses			191				258				999				1,448
Depreciation and amortization			-				-				2,291				2,291
Impairment of intangible assets and goodwill			-				-				5,525				5,525
Other expenses, net			-				-				688				688
Segment operating income (loss)			713				(753	)			(9,483	)			(9,523	)
Financial expenses, net			(160	)			(20	)			(11,013	) (*)			(11,193	)
Segment income (loss), before income taxes			553				(773	)			(20,496	)			(20,716	)

		For the nine months ended September 30, 2024
		Search segment				Digital content segment				Adjustments and eliminations (See below)				Total
Revenues from external customers			4,376				19,240				-				23,616
Inter segment revenues			-				183				(183	)			-
Total revenues			4,376				19,423				(183	)			23,616
Traffic-acquisition and related costs			1,830				17,567				(183	)			19,214
Research and development expenses			762				827				11				1,600
Sales and marketing expenses			281				1,155				4				1,440
General and administrative expenses			455				297				985				1,737
Depreciation and amortization			-				-				2,282				2,282
Goodwill Impairment			-				-				4,739				4,739
Other expenses (income), net			(5	)			(237	)			242				-
Segment operating income (loss)			1,053				(186	)			(8,263	)			(7,396	)
Financial expenses, net			(21	)			(131	)			(2,603	) (**)			(2,755	)
Segment income (loss), before income taxes			1,032				(317	)			(10,866	)			(10,151	)

VIEWBIX INC.

NOTES TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

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

NOTE 12: SEGMENT REPORTING (Cont.)

Segments revenues and operating results (Cont.):

		For the three months ended September 30, 2025
		Search segment				Digital content segment				Adjustments and eliminations (See below)				Total
Revenues from external customers			342				2,371				4				2,717
Inter segment revenues			-				(55	)			55				-
Total revenues			342				2,316				59				2,717
Traffic-acquisition and related costs			4				2,074				55				2,133
Research and development expenses			21				94				-				115
Sales and marketing expenses			26				147				-				173
General and administrative expenses			46				184				389				619
Depreciation and amortization			-				-				791				791
Impairment of intangible assets and goodwill			-				-				2,375				2,375
Other expenses, net			-				-				144				144
Segment operating income (loss)			245				(183	)			(3,695	)			(3,633	)
Financial expenses, net			(120	)			(23	)			(525	) (*)			(668	)
Segment income (loss), before income taxes			125				(206	)			(4,220	)			(4,301	)

		For the three months ended September 30, 2024
		Search segment				Digital content segment				Adjustments and eliminations (See below)				Total
Revenues from external customers			789				5,492				-				6,281
Inter segment revenues			-				183				(183	)			-
Total revenues			789				5,675				(183	)			6,281
Traffic-acquisition and related costs			215				5,113				(183	)			5,145
Research and development expenses			85				246				7				338
Sales and marketing expenses			38				288				3				329
General and administrative expenses			116				15				304				435
Depreciation and amortization			-				-				727				727
Other expenses, net			-				-				213				213
Segment operating income (loss)			335				13				(1,254	)			(906	)
Financial income (expenses), net			(11	)			(57	)			220	(*)			152
Segment income (loss), before income taxes			324				(44	)			(1,034	)			(754	)

	(*)	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 financial expenses from substantial debt terms modification loss and interest expenses on bank loans in connection with the Financing Agreement (see notes 7.B, 7.D).

SCHEDULE OF RECONCILIATION BETWEEN SEGMENTS OPERATING RESULTS

 SCHEDULE OF RECONCILIATION BETWEEN SEGMENTS OPERATING RESULTS

		For the nine months ended September 30, 2025				For the three months ended September 30, 2025
Depreciation and amortization expenses not attributable to segments (***)			(2,291	)			(791	)
Revenues, research and development expenses, sales and marketing expenses, general and administrative expenses and other expenses, net not attributable to the segments (****)			(1,667	)			(529	)
Impairment of intangible assets and goodwill			(5,525	)			(2,375	)
			(9,483	)			(3,695	)

		For the nine months ended September 30, 2024				For the three months ended September 30, 2024
Depreciation and amortization expenses not attributable to segments (***)			(2,282	)			(727	)
Research and development expenses, sales and marketing expenses, general and administrative expenses and other expenses, net not attributable to the segments (****)			(1,242	)			(527	)
Goodwill Impairment			(4,739	)			-
			(8,263	)			(1,254	)

	(*)	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 financial expenses from substantial debt terms modification loss and interest expenses on bank loans in connection with the Financing Agreement (see notes 7.B, 7.D).

	(***)	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.

+ References

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-Name Accounting Standards Codification
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