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Selected Statement of Operations Data

12 Months Ended

Dec. 31, 2024

Selected Statement of Operations Data [Abstract]

NOTE 9 - SELECTED STATEMENT OF OPERATIONS DATA

Revenues:

The Company’s revenues derive from the sale of software products and services in two operating segments, see Note 10. The Company has three product lines: (i) product line “A” - billing and customer care solutions for service providers; (ii) product line “B” - call accounting and call management solutions for enterprises; and (iii) product line “C” - mobile messaging and communication solutions. Product lines “A” and “B” relate to the billing and related services reporting segment and product line “C” relates to the messaging reporting segment.

The following table sets forth the revenues classified by product lines:

	Years Ended December 31,
	2 0 2 4		2 0 2 3		2 0 2 2
	U.S. dollars in thousands

Product line “A”	$	11,765	$	11,497	$	11,545
Product line “B”		1,851		2,127		2,343
Product line “C”		7,830		7,988		7,663
	$	21,446	$	21,612	$	21,551

The following table sets forth the geographical revenues classified by geographical location of the customers:

	Years Ended December 31,
	2 0 2 4		2 0 2 3		2 0 2 2
	U.S. dollars in thousands

The Americas	$	8,508	$	7,897	$	8,536
Europe		11,402		11,633		11,382
Israel		1,061		920		825
Other		475		1,162		808
	$	21,446	$	21,612	$	21,551

Financial income, net:

	Years Ended December 31,
	2 0 2 4			2 0 2 3			2 0 2 2
	U.S. dollars in thousands
Income:
Interest on bank deposits and short-term investments	$	750		$	737		$	262
Non-dollar currency gains, net		-			50			-
Unrealized gain from marketable securities		11			8			-
Other financial income		9			10			58
		770			805			320
Expenses:
Non-dollar currency losses, net		(159	)		-			(99	)
Unrealized loss from marketable securities		-			-			(34	)
Realized loss from sale of marketable securities		-			-			(11	)
Bank commissions and charges		(24	)		(27	)		(23	)
Other financial expenses		-			-			(60	)
		(183	)		(27	)		(227	)
	$	587		$	777		$	93

Earnings per ordinary share (“EPS”):

The following table sets forth the computation of the Company’s basic and diluted EPS:

	Years Ended December 31,
	2 0 2 4		2 0 2 3		2 0 2 2
	In thousands

Weighted average number of shares issued and outstanding - used in computation of basic EPS		20,297		20,163		20,099
Incremental shares from assumed exercise of options		284		308		298
Weighted average number of shares used in computation of diluted EPS		20,581		20,471		20,397

In the years ended December 31, 2024, 2023 and 2022, options that had an anti-dilutive effect were not taken into account in computing the diluted EPS. The number of options that could potentially dilute EPS in the future and were not included in the computation of diluted EPS is 200,000, none and none, for the years ended December 31, 2024, 2023 and 2022, respectively.