NOTE 10 -

SELECTED STATEMENT OF OPERATIONS DATA

Revenues:

The Company's revenues derive from sale of software products in one operating segment. The Company has two product lines: (i) product line “A” - billing and customer care solutions for service providers; and (ii) product line “B” - call accounting and call management solutions for enterprises. Revenues from Sentori and Omni product lines are included in product line “A”.

Following are data regarding revenues classified by product lines:

	Years ended December 31,
	2013		2012		2011
	U.S. dollars in thousands

Product line “A”	$	14,210	$	15,707	$	14,804
Product line “B”		4,270		4,502		4,109
	$	18,480	$	20,209	$	18,913

Following are data regarding geographical revenues classified by geographical location of the customers:

	Years ended December 31,
	2013		2012		2011
	U.S. dollars in thousands

United States	$	11,809	$	10,882	$	9,405
United Kingdom		1,221		668		403
Italy		9		434		1,542
Rest of Europe		2,528		4,143		4,740
Israel		1,768		3,045		1,551
Other		1,145		1,037		1,272
	$	18,480	$	20,209	$	18,913

Property and equipment - by geographical location:

	December 31
	2013		2012
	U.S. dollars in
	thousands

Israel	$	250	$	292
Romania		395		381
United Kingdom		-		2
United States		5		6
	$	650	$	681

Research and development expenses:

	Years ended December 31,
	2013		2012		2011
	U.S. dollars in thousands

Payroll and related expenses	$	3,972	$	3,574	$	3,780
Rent and related expenses		378		286		300
Depreciation and amortization		133		163		169
Subcontracting		188		224		114
Other		359		396		310
	$	5,030	$	4,643	$	4,673

Selling and marketing expenses:

	Years ended December 31,
	2013		2012		2011
	U.S. dollars in thousands

Payroll and related expenses	$	1,459	$	1,180	$	1,644
Depreciation and amortization		8		12		17
Travel and conventions		108		155		145
Other		119		177		189
	$	1,694	$	1,524	$	1,995

General and administrative expenses:

	Years ended December 31,
	2013		2012		2011
	U.S. dollars in thousands

Payroll and related expenses	$	1,105	$	980	$	1,013
Depreciation and amortization		21		24		57
Insurances		60		67		85
Office expenses		102		117		123
Professional services		302		368		337
Allowance for doubtful accounts and bad debts		-		33		(5)
Other		136		229		224
	$	1,726	$	1,818	$	1,834

Financial income - net:

	Years ended December 31,
	2013		2012		2011
	U.S. dollars in thousands
Income:
Interest on bank deposits and short-term investments	$	97	$	260	$	157
Non-dollar currency gains - net		17		23		-
Income from Marketable securities		33		-		-
Interest on available for sale securities		35		47		154
		182		330		311
Expenses:
Non-dollar currency losses - net		-		-		(58)
Bank commissions and charges		(19)		(8)		(21)
Realized loss on sale of available for sale securities		-		(24)		(61)
		(19)		(32)		(140)

	$	163	$	298	$	171

Earnings per ordinary share (“EPS”):

Following are data relating to the weighted average number of shares for the purpose of computing EPS:

	Years ended December 31,
	2013	2012	2011
	U.S. dollars in thousands

Weighted average number of shares issued and outstanding - used in computation of basic EPS	18,869	18,767	18,679
Add - incremental shares from assumed exercise of options	21	79	124

Weighted average number of shares used in computation of diluted EPS	18,890	18,846	18,803

In the years ended December 31, 2013, 2012 and 2011, options that their effect was anti-dilutive, were not taken into account in computing the diluted earnings per share.

The number of options that could potentially dilute EPS in the future and were not included in the computing of diluted EPS is 400,000 options for 2013, 425,200 options for 2012 and 266,200 options for 2011.