SEGMENT REPORTING (Tables)

9 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

SCHEDULE OF SEGMENTS REVENUES AND OPERATING RESULTS

	For the nine months ended September 30, 2023
	Search segment			Digital content segment			Adjustments (See below)			Total
Revenues from external customers		16,593			47,138			-			63,731
Depreciation and amortization		-			-			2,202			2,202
Segment operating income (loss)		1,053			796			(3,327	)		(1,478	)
Financial expenses, net		(89	)		(159	)		(*) (443	)		(691	)
Segment income (loss), before income taxes		964			637			(3,770	)		(2,169	)

	For the nine months ended September 30, 2022
	Search segment			Digital content segment			Adjustments (See below)			Total
Revenues from external customers		17,600			48,515			-			66,115
Depreciation and amortization		-			-			2,051			2,051
Segment operating income		316			3,586			(2,495	)		1,407
Financial expenses, net		(99	)		(1	)		(*) (1,274	)		(1,374	)
Segment Income (loss), before income taxes		217			3,585			(3,769	)		33

VIEWBIX INC.

NOTES TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)

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

NOTE 9: SEGMENT REPORTING (Cont.)

	For the three months ended September 30, 2023
	Search segment			Digital content segment			Adjustments (See below)			Total
Revenues from external customers		5,641			10,074			-			15,715
Depreciation and amortization		-			-			734			734
Segment operating income (loss)		287			(868	)		(1,071	)		(1,652	)
Financial expenses, net		(8	)		(113	)		(*) (139	)		(260	)
Segment Income (loss), before income taxes		279			(981	)		(1,210	)		(1,912	)

	For the three months ended September 30, 2022
	Search segment			Digital content segment			Adjustments (See below)			Total
Revenues from external customers		5,702			17,076			-			22,778
Depreciation and amortization		-			-			736			736
Segment operating income (loss)		147			1,265			(985	)		427
Financial expenses, net		(32	)		(27	)		(*) (242	)		(301	)
Segment Income (loss), before income taxes		115			1,238			(1,227	)		126

(*) Mainly consist of financial expenses from the Financing Agreement of bank loans taken for business combinations (see note 6).

SCHEDULE OF RECONCILIATION BETWEEN SEGMENTS OPERATING RESULTS

	For the nine months ended September 30, 2023			For the three months ended September 30, 2023
Depreciation and amortization expenses not attributable to segments (**)		(2,202	)		(734	)
General and administrative not attributable to the segments (***)		(1,125	)		(337	)
		(3,327	)		(1,071	)

	For the nine months ended September 30, 2022			For the three months ended September 30, 2022
Depreciation and amortization expenses not attributable to segments (**)		(2,051	)		(736	)
General and administrative not attributable to the segments (***)		(444	)		(249	)
		(2,495	)		(985	)

(**)	Mainly consist of technology and customer relations amortization costs from business combinations.
(***)	Mainly consist of salary and related expenses and professional consulting expenses.