6-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

Report of Foreign Private Issuer

Pursuant to Rule 13a-16 or 15d-16

under the Securities Exchange Act of 1934

For the month of September 2013

Commission File Number: 001-13138

Pointer Telocation Ltd.

(Translation of registrant's name into English)

14 Hamelacha Street, Rosh Ha'ayin, Israel 48091

(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F xForm 40-F o

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): ____

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): ____

Indicate by check mark whether by furnishing the information contained in this Form, the registrant is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes oNo x

If "Yes" is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): 82- ________

Pointer Telocation Ltd.

Pointer Telocation Ltd. is publishing its unaudited interim consolidated financial statements as well as its operating and financial review, as of June 30, 2013.

Exhibits

Exhibit 1	Pointer Telocation’s condensed consolidated interim financial statements as of June 30, 2013.
Exhibit 2	Pointer Telocation’s operating and financial review as of June 30, 2013.

This Form 6-K is being incorporated by reference into all effective registration statements filed by the Registrant under the Securities Act of 1933.

Signatures

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

    Date: September 17th, 2013 POINTER TELOCATION LTD.   By: /s/ Yossi Ben Shalom —————————————— Yossi Ben Shalom Chairman of the Board of Directors

EX-99

Exhibit 1

POINTER TELOCATION LTD. AND SUBSIDIARIES

INTERIM CONSOLIDATED FINANCIAL STATEMENTS

AS OF JUNE 30, 2013

IN U.S. DOLLARS

UNAUDITED

INDEX

	Page
Interim Consolidated Balance Sheets	2 - 3
Interim Consolidated Statements of Operations	4 - 5
Interim Statements of Changes in Shareholders' Equity	6 - 7
Interim Consolidated Statements of Cash Flows	8 - 9
Notes to Interim Consolidated Financial Statements	10 - 21

POINTER TELOCATION LTD. AND SUBSIDIARIES

INTERIM CONSOLIDATED BALANCE SHEETS

U.S. dollars in thousands

	June 30,		December 31,
	2013		2012
	Unaudited
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	2,405	$	3,685
Restricted cash		98		108
Trade receivables		18,039		16,215
Other accounts receivable and prepaid expenses		2,312		2,069
Inventories		4,215		3,982
Total current assets		27,069		26,059
LONG-TERM ASSETS:
Long-term accounts receivable		527		582
Severance pay fund		9,812		9,034
Property and equipment, net		11,002		10,364
Investment and long term loans to affiliate		860		814
Other intangible assets, net		1,770		2,242
Goodwill		48,610		47,190
Total long-term assets		72,581		70,226
Total assets	$	99,650	$	96,285

The accompanying notes are an integral part of the interim consolidated financial statements.

2

POINTER TELOCATION LTD. AND SUBSIDIARIES

INTERIM CONSOLIDATED BALANCE SHEETS

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

	June 30,			December 31,
	2013			2012
	Unaudited
LIABILITIES AND SHAREHOLDERS' EQUITY
CURRENT LIABILITIES:
Short-term bank credit and current maturities of long-term loans	$	9,154		$	11,129
Trade payables		10,965			11,248
Deferred revenues and customer advances		8,789			6,954
Other accounts payable and accrued expenses		6,955			7,251
Total current liabilities		35,863			36,582
LONG-TERM LIABILITIES:
Long-term loans from banks		8,907			9,339
Long-term loans from shareholders and others		1,083			925
Other long-term liabilities		4,315			3,765
Accrued severance pay		11,075			10,328
		25,380			24,357
COMMITMENTS AND CONTINGENT LIABILITIES
EQUITY:
Pointer Telocation Ltd's shareholders' equity:
Share capital -
Ordinary shares of NIS 3 par value -
Authorized: 8,000,000 shares at June 30, 2013 and December 31, 2012; Issued and outstanding: 5,555,558 shares at June 30, 2013 and December 31, 2012		3,871			3,871
Additional paid-in capital		120,680			120,290
Accumulated other comprehensive income		1,429			1,127
Accumulated deficit		(93,762	)		(95,540	)
Total Pointer Telocation Ltd's shareholders' equity		32,218			29,748
Non-controlling interest		6,189			5,598
Total equity		38,407			35,346
Total liabilities and shareholders' equity	$	99,650		$	96,285

The accompanying notes are an integral part of the interim consolidated financial statements.

3

POINTER TELOCATION LTD. AND SUBSIDIARIES

INTERIM CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME

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

	Six months ended June 30,					Three months ended June 30,					Year ended December 31,
	2013		2012			2013		2012			2012
	Unaudited
Revenues:
Products	$	15,816	$	15,516		$	8,394	$	7,691		$	30,402
Services		29,564		27,258			14,841		13,475			54,430
Total revenues		45,380		42,774			23,235		21,166			84,832
Cost of revenues:
Products		9,198		9,280			4,817		4,655			17,988
Services		21,343		19,074			10,783		9,647			38,573
Amortization of intangible assets		-		121			-		61			181
Total cost of revenues		30,541		28,475			15,600		14,363			56,742
Gross profit		14,839		14,299			7,635		6,803			28,090
Operating expenses:
Research and development		1,470		1,389			800		673			2,716
Selling and marketing		4,894		4,445			2,569		2,186			9,067
General and administrative		4,653		4,808			2,370		2,220			9,232
Amortization of intangible assets		510		1,005			129		501			1,987
Total operating expenses		11,527		11,647			5,868		5,580			23,002
Operating income		3,312		2,652			1,767		1,223			5,088
Financial expenses, net		598		927			260		462			1,628
Other income (expenses), net		7		(9	)		1		(2	)		(5	)
Income before taxes on income		2,721		1,716			1,508		759			3,455
Taxes on income (Note 6)		467		546			303		257			861
Income after taxes on income		2,254		1,170			1,205		502			2,594
Equity in gains (losses)  gains of affiliate		182		(81	)		70		(33	)		38
Income from continuing operations		2,436		1,089			1,275		469			2,632
Loss from discontinued operations, net		-		700			-		518			995
Net income (loss)	$	2,436	$	389		$	1,275	$	(49	)	$	1,637

4

POINTER TELOCATION LTD. AND SUBSIDIARIES

INTERIM CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME

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

	Six months ended June 30,						Three months ended June 30,						Year ended December 31,
	2013			2012			2013			2012			2012
	Unaudited
Other comprehensive income (loss):
Currency translation adjustments of foreign operations	$	593		$	(921	)	$	(102	)	$	(1,575	)	$	299
Realized gains (losses) on derivatives designated as cash flow hedges		(24	)		(161	)		-			(82	)		224
Unrealized gains on derivatives designated as cash flow hedges		-			295			-			32			14
Total comprehensive income (loss)	$	3,005		$	(398	)	$	1,173		$	(1,674	)	$	2,174
Profit from continuing operations attributable to:
Equity holders of the parent		1,778			722			971			421			1,833
Non-controlling interests		658			367			304			48			799
		2,436			1,089			1,275			469			2,632
Loss from discontinued operations attributable to:
Equity holders of the parent		-			357			-			219			630
Non-controlling interests		-			343			-			299			365
	$	-		$	700		$	-		$	518		$	995
Total comprehensive income (loss) attributable to:
Equity holders of the parent		2,081			(343	)		887			(1,088	)		1,493
Non-controlling interests		924			(55	)		286			(586	)		681
	$	3,005		$	(398	)	$	1,173		$	(1,674	)	$	2,174
Earnings per share attributable to Pointer Telocation Ltd's shareholders:
Basic net earnings per share	$	0.32		$	0.07		$	0.17		$	0.04		$	0.23
Diluted net earnings per share	$	0.32		$	0.07		$	0.17		$	0.04		$	0.23

The accompanying notes are an integral part of the interim consolidated financial statements.

5

POINTER TELOCATION LTD. AND SUBSIDIARIES

INTERIM STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY

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

			Pointer Telocation Ltd.'s Shareholders
	Number of		Share		Additional paid-in			Accumulated other comprehensive		Accumulated			Non- controlling			Total
	shares		capital		capital			income		deficit			interest			equity
Balance as of January 1, 2012		4,860,024		3,353		119,147			837		(96,743	)		5,207			31,801
Issuance of shares, net		694,034		517		1,425			-		-			-			1,942
Issuance of shares in respect of Stock-based compensation		1,500		1		4			-		-			-			5
Purchase of subsidiary		-		-		-			-		-			133			133
Stock-based compensation expenses		-		-		265			-		-			-			265
Dividend paid to non-controlling interest		-		-		-			-		-			(1,215	)		(1,215	)
Exercise of options in subsidiary		-		-		(323	)		-		-			323			-
Purchase of non controlling interest		-		-		(228	)		-		-			228			-
Sale of subsidiary		-		-		-			-		-			241			241
Other comprehensive income		-		-		-			290		-			247			537
Net income attributable to Non controlling interest		-		-		-			-		-			434			434
Net income attributable to Pointer shareholders		-		-		-			-		1,203			-			1,203
Balance as of December 31, 2012		5,555,558		3,871		120,290			1,127		(95,540	)		5,598			35,346
Stock-based compensation expenses		-		-		58			-		-			-			58
Exercise of options in subsidiary		-		-		332			-		-			(332	)		-
Other comprehensive income		-		-		-			302		-			265			567
Net income attributable to Non controlling interest		-		-		-			-		-			658			658
Net income attributable to Pointer shareholders		-		-		-			-		1,778			-			1,778
Balance as of June 30, 2013 (unaudited)		5,555,558		3,871		120,680			1,429		(93,762	)		6,189			38,407

Accumulated other comprehensive income for nine month that ended on June 30, 2013:

Accumulated loss on derivative instruments	$	-
Accumulated foreign currency translation differences, net		1,429
Accumulated other comprehensive income	$	1,429

The accompanying notes are an integral part of the interim consolidated financial statements.

6

POINTER TELOCATION LTD. AND SUBSIDIARIES

INTERIM STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY

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

			Pointer Telocation Ltd. shareholders
	Number of		Share		Additional paid-in			Accumulated other comprehensive			Accumulated			Non-controlling			Total
	shares		capital		capital			income (loss)			deficit			interest			equity
Balance as of January 1, 2012		4,860,024		3,353		119,147			837			(96,743	)		5,207			31,801
Issuance of shares, net		50,000		39		99			-			-			-			138
Issuance of shares in respect of Stock-based compensation		1,500		1		4			-			-			-			5
Purchase of subsidiary		-		-		-			-			-			133			133
Stock-based compensation expenses		-		-		168			-			-			-			168
Exercise of options in subsidiary		-		-		(323	)		-			-			323			-
Purchase of non controlling interest		-		-		(228	)		-			-			228			-
Other comprehensive income		-		-		-			(708	)		-			(79	)		(787	)
Net income attributable to Non controlling interest		-		-		-			-			-			24			24
Net income attributable to Pointer shareholders		-		-		-			-			365			-			365
Balance as of June 30, 2012 (unaudited)		4,911,524		3,393		118,867			129			(96,378	)		5,836			31,847

Accumulated other comprehensive income for nine month that ended on June 30, 2012:

Accumulated gain on derivative instruments	$	(78	)
Accumulated foreign currency translation differences, net		207
Accumulated other comprehensive income	$	129

The accompanying notes are an integral part of the interim consolidated financial statements.

7

POINTER TELOCATION LTD. AND SUBSIDIARIES

INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS

U.S. dollars in thousands

	Six months ended June 30,						Three months ended June 30,						Year ended December 31,
	2013			2012			2013			2012			2012
	Unaudited
Cash flows from operating activities:
Net income	$	2,436		$	389		$	1,275		$	(49	)	$	1,637
Adjustments required to reconcile consolidated net income to net cash provided by operating activities:
Depreciation, amortization and impairment		1,913			3,059			830			1,709			5,546
Accrued interest and exchange rate		(19	)		4			5			(10	)		118
changes of long-term loans to affiliate		-			28			-			28			-
Accrued severance pay, net		(67	)		(45	)		(27	)		(8	)		91
Gain from sale of property and equipment, net		(166	)		(124	)		(98	)		(86	)		(271	)
Equity in losses (gains) of affiliate		(182	)		81			(70	)		33			(38	)
Stock-based compensation		58			168			25			67			265
Decrease in restricted cash		10			6			5			4			15
Decrease (increase) in trade receivables, net		(1,478	)		(2,317	)		535			721			(1,572	)
Decrease (increase) in other accounts receivable and prepaid expenses		(257	)		(641	)		136			(382	)		46
Decrease (increase) in inventories		(94	)		883			(59	)		81			732
Deferred income taxes, net		432			464			271			100			847
Decrease  in long-term accounts receivable		32			233			9			77			234
Increase  (decrease) in trade payables		(428	)		973			(250	)		808			965
Increase (decrease) in other accounts payable and accrued expenses		1,259			941			(157	)		(527	)		(274	)
Net cash provided by operating activities		3,449			4,102			2,430			2,566			8,341
Cash flows from investing activities:
Purchase of property and equipment		(2,436	)		(2,398	)		(1,409	)		(1,091	)		(4,033	)
Proceeds from sale of property and equipment		798			746			128			314			1,733
Investment and loans/Repayments in affiliate, net		66			(717	)		34			12			(669	)
Acquisition of subsidiary (a)		-			(251	)		-			-			(251	)
Purchase of business activity (b)		-			(3,125	)		-			-			(3,125	)
Net cash used in investing activities		(1,572	)		(5,745	)		(1,247	)		(765	)		(6,345	)
Cash flows from financing activities:
Receipt of long-term loans from banks		3,681			7,637			2,333			4,456			11,670
Repayment of long-term loans from banks		(5,598	)		(5,658	)		(2,420	)		(3,051	)		(12,253	)
Dividend paid to non-controlling interest		-			-			-			-			(1,215	)
Proceeds from issuance of shares		-			143			-			138			1,947
Short-term bank credit, net		(1,046	)		263			(670	)		(1,867	)		(347	)
Net cash provided by (used in) financing activities		(2,963	)		2,385			(757	)		(324	)		(198	)
Effect of exchange rate changes on cash and cash equivalents		(194	)		125			(351	)		94			419
Increase (decrease) in cash and cash equivalents		(1,280	)		867			75			1,571			2,217
Cash and cash equivalents at the beginning of the period		3,685			1,468			2,330			764			1,468

Cash and cash equivalents at the end of the period $ 2,405 $ 2,335 $ 2,405 $ 2,335 $ 3,685

8

POINTER TELOCATION LTD. AND SUBSIDIARIES

INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS

U.S. dollars in thousands

		Six months ended June 30,					Three months ended June 30,				Year ended December 31,
		2013		2012			2013		2012		2012
		Unaudited
(a)	Acquisition of subsidiary:
	Property and equipment	$	-	$	22		$	-	$	-	$	22
	Technology		-		58			-		-		58
	Goodwill		-		304			-		-		304
	Non controlling Interest		-		(133	)		-		-		(133	)
		$	-	$	251		$	-	$	-	$	251
(b)	Purchase of business activity:
	Working capital	$	-	$	27		$	-	$	-	$	27
	Property and equipment		-		112			-		-		112
	Customer list		-		1,364			-		-		1,364
	Goodwill		-		1,669			-		-		1,669
	Accrued severance pay, net		-		(23	)		-		-		(23	)
	Employees accruals		-		(24	)		-		-		(24	)
		$	-	$	3,125		$	-	$	-	$	3,125

The accompanying notes are an integral part of the interim consolidated financial statements.

9

POINTER TELOCATION LTD. AND ITS SUBSIDIARIES

NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 1: SIGNIFICANT ACCOUNTING POLICIES

a. Unaudited interim financial information:

The accompanying consolidated balance sheet as of June 30, 2013, consolidated statements of operations for the three and six months ended June 30, 2013 and 2012 and consolidated statements of cash flows for the three and six months ended June 30, 2013 and 2012 are unaudited. These unaudited interim consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information. In the opinion of management, the unaudited interim consolidated financial statements include all adjustments of a normal recurring nature necessary for a fair presentation of the Company's consolidated financial position as of June 30, 2013, the Company's consolidated results of operations for the three and six months ended June 30, 2013 and 2012 and the Company's consolidated cash flows for the three and six months ended June 30, 2013 and 2012.

The balance sheet at December 31, 2012 has been derived from the audited consolidated financial statements at that date but does not include all of the information and footnotes required by U.S. generally accepted accounting principles for complete financial statements.

These consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes for the year ended December 31, 2012 included in the Company's Annual Report on Form 20-F filed with the U.S. Securities and Exchange Commission ("SEC") on March 19, 2013.

Results for the three and six months ended June 30, 2013 are not necessarily indicative of results that may be expected for the year ending December 31, 2013.

b. Use of estimates:

The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates, judgments and assumptions that affect the amounts reported in the financial statements and accompanying notes. The company's management believes that the estimates, judgments and assumptions used are reasonable based upon information available at the time they are made. These estimates, judgments and assumptions can affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

10

POINTER TELOCATION LTD. AND ITS SUBSIDIARIES

NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 1:- SIGNIFICANT ACCOUNTING POLICIES (Cont.)

c. In November 2011, Shagrir, together with T.M.C. Transportation Ltd. ("TMC"), signed an agreement for the establishment of a limited partnership, TMC Systems, LP ("the partnership"). Shagrir holds 51% of the partnership's capital. The activities of TMC were transferred to the partnership. The partnership was established at January 1 2012.

The partnership engages in the solutions for management, control and collection of travel fares from taxis and transportation service fleets.

Shagrir granted a shareholders' loan to the partnership in an amount of NIS 2.5 million. This loan carries an annual interest rate of prime plus 4%.

On August 1, 2012, Shagrir signed an agreement to sell the partnership’s entire share capital to Gastech Mobile Communication solution Ltd. for its par value. In addition, Shagrir sold the rights to receive payments from a loan which Shagrir had provided to the partnership in the amount of NIS 2.5 million including interest and linkage to the Israeli CPI for NIS 1 million. As a result the partnership's results are presented as loss from discontinued operations on consolidated statement of income.

The following table presents the results from discontinued operations:

	Period ended June 1 2012			Period ended August 1 2012
Revenues		2			3
Cost of revenues		120			143
Gross loss		(118	)		(140	)
Operating expenses:
Sales and marketing		48			60
General and administrative		165			181
Impairment of goodwill and intangible asset		354			348
Operating loss		(684	)		(729	)
Financial expense, net		16			18
Net loss		(700	)		(747	)

*)  As a result of the partnership's sale a loss was recorded in the amount of $248, and is considered to be a loss on discontinued operation.

**) Cash flow from discontinued operation was immaterial and as such no discontinued operation presented on the cash flow statement.

11

POINTER TELOCATION LTD. AND ITS SUBSIDIARIES

NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 1:- SIGNIFICANT ACCOUNTING POLICIES (Cont.)

d. Principles of consolidation:

Our consolidated financial statements include the accounts of the Company and its' wholly and majority owned subsidiaries, referred to herein as the group.

Intercompany transactions and balances including profits from intercompany sales not yet realized outside the Company, have been eliminated upon consolidation.

NOTE 2:- INVENTORIES

	June 30,		December 31,
	2013		2012
	Unaudited
Raw materials	$	1,681	$	2,060
Work in process		284		135
Finished goods		2,250		1,787
	$	4,215	$	3,982

NOTE 3:- COMMITMENTS AND CONTINGENT LIABILITIES

a. Charges:

As collateral for its liabilities, the Company has recorded floating charges on all of its assets, including the intellectual property and equipment, in favor of banks.

b. Collateral:

1. To secure Shagrir's obligations for providing services to several of its customers, Shagrir provided such customers with a bank guarantee in the amount of about $ 3,196, in effect until April 2017.

2. The Company obtained bank guarantees in the amount of $ 108 in favor of its lessor and customs.

3. As of June 30, 2013, the use of $ 98 has been restricted following B.C.R.A. (Central Bank of Argentina) regulations.

c. Royalties:

The Company has undertaken to pay royalties to the BIRD Foundation ("BIRD"), at the rate of 5% on sales proceeds of products developed with the participation of BIRD up to the amount received, linked to the U.S. dollar. The contingent obligation as of June 30, 2013 is $ 2,473. No royalties were accrued or paid during 2013 and 2012.

12

POINTER TELOCATION LTD. AND ITS SUBSIDIARIES

NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 3:- COMMITMENTS AND CONTINGENT LIABILITIES (Cont.)

d. Litigation:

As of June 30, 2013, several claims were filed against Shagrir, mainly by customers. The claims are in an amount aggregating to approximately $ 341. The substance of the claims is the malfunction of Shagrir's products, which occurred during the ordinary course of business. Shagrir's management, based on the opinion of its legal counsel, is of the opinion that no material costs will arise to Shagrir in respect to these claims. Therefore, Shagrir has not recorded any provision regarding these claims.

e. Commitments:

1. The Company and DBSI Investments Ltd. ("DBSI"), an equity owner in the Company (see Note 6), have entered into a management services agreement pursuant to which DBSI shall provide management services in consideration of annual management fees of $ 180 for a period of three years commencing on August  1, 2011.

2. During 1998, the Company entered into an agreement with Shagrir, for the supply of the services and equipment required to set up reception bases to be positioned throughout Israel. An addendum to the agreement was entered into in 2004 (the "First Addendum"). The agreement was for a period of 10 years with an option to extend it by an additional 10 years. During 2008, the Company and Shagrir entered into a second addendum to the agreement that extended the agreement by a period of 5 years, until 2013. The Company and Shagrir will negotiate to renew the agreement prior to its expiry during 2013

3. Shagrir entered into a management services agreement with its shareholders, pursuant to which the shareholders will grant management services to the Shagrir, in consideration of NIS 1 million per year. This amount is split between the Company (NIS 0.12 million) and the other shareholders of Shagrir.

f. Covenants:

In respect of the bank loans provided to the Company for the purpose of funding the 2007 acquisition transaction, pursuant to which the Company acquired Cellocator, the Company is required to meet certain financial covenants as follows:

1. The ratio of the shareholders' equity to the total consolidated assets will not be less than 20% and the shareholders' equity will not be less than $ 20,000, starting December 31, 2007.

2. The ratio of the Company and its subsidiaries' debt (debt to banks, convertible debenture and loans from others that are not subordinated to the bank less cash) to the annual EBITDA will not exceed 5 in 2008, 4.5 in 2009 and 4 in 2010 and thereafter.

13

POINTER TELOCATION LTD. AND ITS SUBSIDIARIES

NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 3:- COMMITMENTS AND CONTINGENT LIABILITIES (Cont.)

3. The ratio of the Company’s debt (debt to banks, convertible debenture and loans from others was not subordinated to the bank less cash) to the annual EBITDA will not exceed 4 in 2008, 3.5 in 2009 and 2.5 in 2010 and thereafter.

As of June 30, 2013 the Company is in compliance and expects to remain in compliance with the financial covenants of our credit facilities in 2013.

Under the credit facility (in respect of the loans denominated in NIS) from the bank, Shagrir is required to meet financial covenants.

The financial covenants are:

1. The ratio of the debt to the bank to the annual EBITDA will not exceed 5.5.

2. The ratio of the annual EBITDA to the current maturities (the loan principal plus interest) of long-term loans from the bank will not be less than 1, at any time.

3. The shareholders' equity, including loans from shareholders, will not be less than NIS 50 million, at any time

4. Shagrir will not decide on any distribution of dividends in Shagrir without prior written consent from the bank. Shagrir received such consent from the bank prior to its dividend distribution in May and September 2009.

As of June 30, 2013, Shagrir is in compliance and expect to remain in compliance with the financial covenants of its credit facility in 2013.

g. In December 2011 one of the Company’s Argentinean subsidiaries received a notification from the C.N.C. (Telecommunication Authority Agency) stating that the subsidiary is subject to a new tax (1% over sales related to data transmission) that had not been applicable to the subsidiary in the past.

As of the issuance of these financial statements, the subsidiary had only answered this notification but plans to appeal in the near future. Nonetheless, management has recorded a provision for the full amount (i.e capital plus interest for $193) that were recorded as of June 30, 2013.

14

POINTER TELOCATION LTD. AND ITS SUBSIDIARIES

NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 4:- NET EARNINGS (LOSS) PER SHARE

The following table sets forth the computation of basic and diluted net earnings (loss) per share from continuing operations:

	Six months ended June 30,				Three months ended June 30,				Year ended December 31,
	2013		2012		2013		2012		2012
	Unaudited
Numerator:
Numerator for basic net earnings per share - Net income from continuing operations	$	1,778	$	722	$	971	$	421	$	1,833
Effect of diluting securities		-		-		-		-		-
Numerator for diluted net earnings per share - Net income from continuing operations	$	1,778	$	722	$	971	$	421	$	1,833
Denominator:
Denominator for basic net earnings per share - weighted-average number of shares outstanding (in thousands)		5,556		4,865		5,556		4,868		5,166
Effect of diluting securities (in thousands)		-		-		-		-		-
		5,556		4,865		5,556		4,868		5,166
Denominator for diluted net earnings per share - adjusted weighted average shares and assumed exercises (in thousands)
Basic net earnings per share from continuing operations	$	0.32	$	0.14	$	0.17	$	0.08	$	0.35
Diluted net earnings per share from continuing operations	$	0.32	$	0.14	$	0.17	$	0.08	$	0.35

15

POINTER TELOCATION LTD. AND ITS SUBSIDIARIES

NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 4:- NET EARNINGS (LOSS) PER SHARE (Cont)

The following table sets forth the computation of basic and diluted net loss per share from discontinuing operations:

	Six months ended June 30,					Three months ended June 30,					Year ended December 31,
	2013		2012			2013		2012			2012
	Unaudited
Numerator:
Numerator for basic net earnings per share - Net loss from discontinuing operations	$	-	$	(357	)	$	-	$	(219	)	$	(630	)
Effect of diluting securities		-		-			-		-			-
Numerator for diluted net earnings per share - Net loss from continuing operations	$	-	$	(357	)	$	-	$	(219	)	$	(630	)
Denominator:
Denominator for basic net earnings per share - weighted-average number of shares outstanding (in thousands)		-		4,865			-		4,868			5,166
Effect of diluting securities (in thousands)		-		-			-		-			-
Denominator for diluted net earnings per share - adjusted weighted average shares and assumed exercises (in thousands)		-		4,865			-		4,868			5,166
Basic net loss per share from discontinuing operations	$	-	$	(0.07	)	$	-	$	(0.04	)	$	(0.12	)
Diluted net loss per share from discontinuing operations	$	-	$	(0.07	)	$	-	$	(0.04	)	$	(0.12	)

NOTE 5:- INCOME TAXES

The effective tax rate for the six-months ended June 30, 2013 was 17% as compared to 20% for the six months ended June 30, 2012. The effective tax rate for the six months ended June 30, 2013 and June 30, 2012 was impacted mainly due to utilization of previously unrecognized tax losses.

16

POINTER TELOCATION LTD. AND ITS SUBSIDIARIES

NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 6:- BALANCES AND TRANSACTIONS WITH RELATED PARTIES

a. Balances with related parties:

	June 30,		December 31,
	2013		2012
	Unaudited
Other accounts payable and accrued expenses:
DBSI (see Note 3e(1))	$	52	$	52
	$	52	$	52

b. Transactions with related parties:

	Six months ended June 30,				Three months ended June 30,				Year ended December 31,
	2013		2012		2013		2012		2012
	Unaudited
Management fees to DBSI (see Note 3e(1))	$	90	$	90	$	45	$	45	$	180
Sales to affiliate	$	361	$	822	$	232	$	458	$	1,187

NOTE 7:- SEGMENT INFORMATION

a. The following segment identification is identical to the segment used in the latest annual consolidated financial report.

b. The following presents segment results of operations for the six months ended June 30, 2013 (unaudited):

	Cellocator segment			Pointer segment		Total
Segments revenues	$	11,895		$	38,508	$	50,403
Intersegments revenues		(5,023	)		-		(5,023	)
Revenues from external customers	$	6,872		$	38,508	$	45,380
Segments operating income	$	1,551		$	1,587	$	3,138
Segments assets	$	17,898		$	82,816	$	100,714

The Pointer segment revenues include revenue from services in the amount of $ 29.

17

POINTER TELOCATION LTD. AND ITS SUBSIDIARIES

NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 7:- SEGMENT INFORMATION (Cont.)

The following reconciles segment operating profit and segments assets to net operating profit and assets as reported in the interim consolidated statements of income:

Segments operating income	$	3,138
Intercompany gains on intersegment sales		174
Operating income	$	3,312
Segments assets	$	100,714
Intercompany elimination		(1,064	)
Total assets	$	99,650

c. The following presents segment results of operations for the six months ended June 30, 2012 (unaudited):

	Cellocator segment			Pointer segment		Total
Segments revenues	$	10,752		$	34,959	$	45,711
Intersegments revenues		(2,936	)		-		(2,936	)
Revenues from external customers	$	7,816		$	34,959	$	42,775
Segments operating profit (loss)	$	(386	)	$	2,842	$	2,456
Segments assets	$	16,585		$	78,321	$	94,906

The Pointer segment revenues include revenue from services in the amount of $ 27.

The following reconciles segment operating profit and segments assets to net operating profit and assets as reported in the interim consolidated statements of income:

Segments operating income	$	2,456
Intercompany gains on intersegment sales		196
Operating income	$	2,652
Segments assets	$	94,906
Intercompany elimination		(1,393	)
Total assets	$	93,513

18

POINTER TELOCATION LTD. AND ITS SUBSIDIARIES

NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 7:- SEGMENT INFORMATION (Cont.)

d. The following presents segment results of operations for the three months ended June 30, 2013 (unaudited):

	Cellocator segment			Pointer segment		Total
Segments revenues	$	6,013		$	19,733	$	25,746
Intersegments revenues		(2,511	)		-		(2,511	)
Revenues from external customers	$	3,502		$	19,733	$	23,235
Segments operating profit	$	697		$	883	$	1,580
Segments assets	$	17,898		$	82,816	$	100,714

The Pointer segment revenues include revenue from services in the amount of $ 15.

The following reconciles segment operating profit and segments assets to net operating profit and assets as reported in the interim consolidated statements of income:

Segments operating income	$	1,580
Intercompany gains on intersegment sales		187
Operating income	$	1,767
Segments assets	$	100,714
Intercompany elimination		(1,064	)
Total assets	$	99,650

e. The following presents segment results of operations for the three months ended June 30, 2012 (unaudited):

	Cellocator segment			Pointer segment		Total
Segments revenues	$	5,199		$	17,225	$	22,424
Intersegments revenues		(1,257	)		-		(1,257	)
Revenues from external customers	$	3,942		$	17,225	$	21,167
Segments operating profit (loss)	$	(1,093	)	$	2,185	$	1,092
Segments assets	$	16,585		$	78,321	$	94,906

The Pointer segment revenues include revenue from services in the amount of $ 14.

19

POINTER TELOCATION LTD. AND ITS SUBSIDIARIES

NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 7:- SEGMENT INFORMATION (Cont.)

The following reconciles segment operating profit and segments assets to net operating profit and assets as reported in the interim consolidated statements of income:

Segments operating income	$	1,092
Intercompany gains on intersegment sales		131
Operating income	$	1,223
Segments assets	$	94,906
Intercompany elimination		(1,393	)
Total assets	$	93,513

f. The following presents segment results of operations for the year ended December 31, 2012:

	Cellocator segment			Pointer segment		Total
Segments revenues	$	22,660		$	68,540	$	91,200
Intersegments revenues		(6,368	)		-		(6,368	)
Revenues from external customers	$	16,292		$	68,540	$	84,832
Segments operating profit	$	1,731		$	3,015	$	4,746
Segments assets	$	12,522		$	85,003	$	97,525
Depreciation and amortization expenses	$	561		$	4,985	$	5,546
Expenditures for assets	$	156		$	3,877	$	4,033

The Pointer segment revenues include revenue from services in the amount of $ 54.

The following reconciles segment operating profit and segments assets to net operating profit and assets as reported in the consolidated statements of income:

Segments operating income	$	4,746
Intercompany losses on intersegment sales		342
Operating income	$	5,088
Segments assets	$	97,525
Intercompany elimination		(1,240	)
Total assets	$	96,285

20

POINTER TELOCATION LTD. AND ITS SUBSIDIARIES

NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 8:- SUBSEQUENT EVENTS

a. On July 30, 2013, the Israeli Parliament (the Knesset) approved the second and third readings of the Economic Plan for 2013-2014 ("Amended Budget Law") which consists of, among others, fiscal changes whose main aim is to enhance the long-term collection of taxes.

These changes include, among others, raising the Israeli corporate tax rate from 25% to 26.5%, cancelling the lowering of the tax rates applicable to preferred enterprises (9% in development area A and 16% in other areas), taxing revaluation gains and increasing the tax rates on dividends within the scope of the Law for the Encouragement of Capital Investments to 20% effective from January 1, 2014.

The deferred tax balances included in the financial statements as of June 30, 2013 are calculated according to the tax rates that were in effect as of the balance sheet date and do not take into consideration the possible effects of the Amended Budget Law. These effects will be included in the financial statements starting from the actual enactment date, namely in the third quarter of 2013.

The Company examines the effect of the change in tax rates on the deferred tax balances as of June 30, 2013.

b. On September 12, 2013, a shareholders meeting of the Company approved a Compensation Policy for the Company's directors and officers.

c. On July 8, 2013, the Board of Directors approved a compensation plan for senior executive and employees of the Company that includes performance based grant and share based stock options convertible to 312,984 of the Company's ordinary shares. The option vesting period is 2-4 years.

d. On September 16, 2013, the Company signed an agreement to acquire 51.2% of the issued share capital of Pointer do Brasil Comercial S.A. ("Pointer Brasil"). Following the completion of the transaction Pointer will hold 100% of the issued share capital of Pointer Brasil. The closing of the transaction is expected to take place in October 2013. In consideration for the shares the Company will pay approximately US$ 4.3 million in cash, for which it is to receive financing from banks, and shall repay loans to the selling shareholder and to a local bank, over a period of eighteen months, in an aggregate amount of approximately US$ 1.2 million.

21

EX-99

Exhibit 2

OPERATING AND FINANCIAL REVIEW AND PROSPECTS

The information contained in this section should be read in conjunction with (1) our unaudited condensed interim consolidated financial statements as of June 30, 2013 and for the six months then ended and related notes included elsewhere in this report and (2) our consolidated financial statements and related notes included in our Annual Report on Form 20-F for the year ended December 31, 2012 and the other information contained in such Annual Report, particularly the information in Item 5 - “Operating and Financial Review and Prospects”. Our financial statements have been prepared in accordance with generally accepted accounting principles in United States (“US GAAP”).

Forward-Looking Statements

The following discussion contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. The use of the words “may,” “believe,” “will,” “projects,” “expects,” “plans” or “intends,” or words of similar import, identifies a statement as “forward-looking.” The forward-looking statements included herein are based on current expectations that involve a number of risks and uncertainties. These forward-looking statements are based on the assumption that the Company will not lose a significant customer or customers or experience increased fluctuations of demand or rescheduling of purchase orders, that our markets will be maintained in a manner consistent with our historical experience , that our products will remain accepted within their respective markets and will not be replaced by new technology, that competitive conditions within our markets will not change materially or adversely, that we will retain key technical and management personnel, that our forecasts will accurately anticipate market demand, and that there will be no material adverse change in our operations or business. Assumptions relating to the foregoing involve judgments with respect to, among other things, future economic, competitive and market conditions, and future business decisions, all of which are difficult or impossible to predict accurately and many of which are beyond our control. In addition, our business and operations are subject to substantial risks which increase the uncertainty inherent in the forward-looking statements. In light of the significant uncertainties inherent in the forward-looking information included herein, the inclusion of such information should not be regarded as a representation by us or any other person that our objectives or plans will be achieved. Factors that could cause actual results to differ from our expectations or projections include the risks and uncertainties relating to our business described in our annual report on Form 20-F.  Except as required by applicable law, including the securities laws of the United States, we do not intend to update or revise any forward-looking statements, whether as a result of new information, future events or otherwise.

A. RESULTS OF OPERATIONS

Six months Ended June 30,

(in thousands of U.S. Dollars – except weighted average number of ordinary shares,

and basic and diluted income per ordinary share)

	2013		2012
Statement of Income Data:
Revenues:
Products		15,816		15,516
Services		29,564		27,258
Total Revenues		45,380		42,774
Cost of revenues:
Products		9,198		9,280
Services		21,343		19,074
Amortization of intangible assets		-		121
Total Cost of Revenues		30,541		28,475
Gross profit		14,839		14,299
Operating Expenses:
Research and development, net		1,470		1,389
Sales and marketing expenses		4,894		4,445
General and administrative		4,653		4,808
Amortization of intangible assets		510		1,005
Total operating income		3,312		2,652
Financial expenses, net		598		927
Other income (expenses)		7		(9	)
Income before tax on income		2,721		1,716
Taxes on income		467		546
Income after taxes on income		2,254		1,170
Equity in gains (losses)  gains of affiliate		182		(81	)
Income from continuing operations		2,436		1,089
Loss from discontinued operations, net		-		700
Net income (loss)		2,436		389
Net income attributable to non-controlling interest		658		24
Net income attributable to Pointer Telocation Ltd. Shareholders		1,778		365
Basic net earnings per share attributable to Pointer Telocation Ltd. shareholders		0.32		0.07
Diluted net earnings per share attributable to Pointer Telocation Ltd. shareholders		0.32		0.07
Basic weighted average number of shares outstanding (in thousands)		5,556		4,865
Diluted weighted average number of shares outstanding (in thousands)		5,556		4,865

Six Months Ended June 30, 2013 Compared with Six Months Ended June 30, 2012

Revenues.  Revenues increased by $2.6 million or 6%, from $42.8 million in the six months ending June 30 2012 to $45.4 million in the six months ending June 30, 2013.

The revenues from the sale of our products increased by $0.3 million, or 2%, from $15.5 million in the six months ending June 30, 2013 to $15.8 million in the six months ending June 30, 2012. This increase is primarily attributable to an increase in the sales of our operations conducted through the Cellocator segment of our business.

The revenues from our services increased by $2.3 million, or 8%, from $27.3 million in the six months ending June 30, 2012 to $29.6 million in the six months ending June 30, 2013. Approximately $0.8 million is attributable to the NIS revaluation against the U.S dollar by 3% during the period.

Revenues from our services in the six months ending June 30, 2013 accounted for 65% of our total revenues as compared with 64% in the six months ending June 30, 2012.

Our international revenues in the six months ending June 30, 2013 accounted for 27% of total revenues same as in the six months ending June 30, 2012.

Cost of Revenues. Our cost of revenues increased by $2 million to $30.5 million for the six months ending June 30, 2013 as compared to $28.5 million for the same period in 2012. This increase is associated with an increase in our cost of services due to increase of revenues from our services while gross profit decreased mainly as a result of the price erosion in the Israeli market.

Gross Profit. Our gross profit increased to $14.8 million in the six months ending June 30, 2013, as compared to $14.3 million for the same period in 2012. As a percentage of total revenues gross profit accounted for 32.6% in the six months ending June 30, 2013 compared to 33.4% in the six months ending June 30, 2012. Our gross margin on products sales in the six months ending June 30, 2013 was 42% compared to 40% in the six months ending June 30, 2012 due to an increase in sales of our products in the Cellocator segment in the six month period ended June 30, 2013. Gross margins in services were approximately 28% in the six months ending June 30, 2013 as compared to 30% in the six months ending June 30, 2012. Gross margins decreased mainly as a result of the price erosion in the Israeli market.

Research and Development Costs. Research and development expenses were $1.4 million in the six months ending June 30, 2013 and 2012.

Sales and Marketing Expenses. Sales and marketing costs increased by $0.5 million to $4.9 million in the six months ending June 30, 2013 from $4.4 million in the six months ending June 30, 2012. The increase is due to the increase in sales and marketing efforts in Israel, the United States and Mexico.

General and Administrative Expenses. General and administrative expenses decreased by $0.1 million to $4.7 million in the six months ending June 30, 2013 from $4.8 million in the six months ending June 30, 2012.

Amortization of Intangible Assets and Impairment of Long Lived Assets. Amortization of intangible assets and impairment of long lived assets was $0.5 million in the six months ending June 30, 2013, as compared to $1 million in the six months ending June 30, 2012.

Operating Profit. As a result of the foregoing, we recorded in the six months ending June 30, 2013 a $3.3 million operating profit, compared to an operating profit of $2.6 million in the six months ending June 30, 2012.

Financial Expenses (Net). Financial expenses decreased from $0.9 million in the six months ending June 30, 2012 to $0.6 million in the six months ending June 30, 2013.

Taxes on income.  Taxes on income were $0.5 million in the six months ending June 30, 2013 same as in the six months ending June 30, 2012. The effective tax rate for the six months ended June 30, 2013, was 17% as compared to 32% for the six months ended June 30, 2012.

Equity in losses (gains) of our Brazilian affiliate. In the six months ending June 30, 2013, we recorded equity in gains of the Brazilian affiliate, Pointer do Brazil Commercial S.A., in the amount of $182 thousands compared to equity in losses of $81 thousands in the six months ending June 30, 2012. The increase is due to increase in the results of the Brazilian affiliate.

Loss from discontinued operations, net. In the six months ending June 30, 2012, As a result of the sale of T.M.C. Technologies Systems L.P., we recorded loss from discontinued operation of $0.7 million.

Net Income from continuing operations. We recorded net income of $2.4 million in the six months ending June 30, 2013 and $1 million in the six months ending June 30, 2012.

Net Income attributable to non-controlling interests.  We recorded net income attributable to non-controlling interests in the amount of $0.7 million in the six months ending June 30, 2013, compared to $24 thousands in the six months ending June 30, 2012.

Net Income attributable to Pointer shareholders. In the six months ending June 30, 2013, we recorded a net income of $1.8 million, compared to $0.4 million in the six months ending June 30, 2012.

Impact of Exchange Rate Fluctuations on Results of Operations, Liabilities and Assets

Our results of operations, liabilities and assets were mainly impacted by the fluctuations of exchange rates between the U.S. Dollar and the New Israeli Shekel (“NIS”), and to a lesser extent between the U.S. Dollar and the Argentine Peso, the Mexican Peso, the Euro and the Brazilian Real.

During the six months ended June 30, 2013, the exchange rate of the U.S. Dollar in relation to the NIS decreased by 2.6% and the Israeli Consumer Price Index (“CPI”) increased by 1.3% (during the six months ended June 30, 2012 there was a increase of 2.86% in the exchange rate of the U.S. Dollar in relation to the NIS and an increase of 0.97% in the CPI).

We believe that the rate of inflation in Israel did not have a material effect on our business to date. However, our U.S. Dollar costs will increase if inflation in Israel exceeds the revaluation of the NIS against the U.S. Dollar.

Regarding our operations in Argentina and the fact that most of the revenues of our subsidiary Pointer Localizacion Y Asistencia S.A (“PLA”) are not denominated in U.S. Dollars, we believe that inflation in Argentina and fluctuations in the exchange rate between the U.S. Dollar and Argentinean Peso may have a significant effect on the business and overall profitability of PLA and as a consequence, on the results of our operations. From January 1, 2013 to June 30, 2013, the value of the Argentinean Peso increased by approximately 9.6% against the U.S. dollar. From January 1, 2013 until August 1, 2013 the U.S. Dollar – Argentinean Peso exchange rate fluctuated between 4.876 and 5.5236 Pesos to the Dollar.

Regarding our operations in Mexico and the fact that most of PRM's revenues are not denominated in U.S. Dollars, we believe that inflation in Mexico and fluctuations in the exchange rate between the U.S. Dollar and Mexican Peso may have a significant effect on the business and overall profitability of our Mexican subsidiary, Pointer Recuperacion de Mexico, SA de CV and as a consequence, on the results of our operations. From January 1, 2013 to June 30, 2013, the value of the Mexican Peso increased by approximately 0.45% against the U.S. dollar. From January 1, 2013 until August 1, 2013, the U.S. Dollar – Mexican Peso exchange rate fluctuated between 11.9733 and 13.3484 Pesos to the Dollar.

B. LIQUIDITY AND CAPITAL RESOURCES

As of June 30, 2013, we had a negative working capital of $8.8 million, our current assets to current liabilities ratio was 75% and we had cash and cash equivalents of $2.4 million and an unused credit facility of $4.4 million. We believe that we have access to sufficient capital to meet our requirements for at least the next twelve months.

Our credit facilities and loans contain a number of restrictive covenants that limit the operating and financial flexibility of Pointer and Shagrir. As of June 30, 2013 we are in compliance with the financial covenants of our credit facilities.

In the six months ended June 30, 2013, net cash provided by our continuing operating activities amounted to $3.4 million as compared to net cash provided from continuing operating activities of $4.1 million in the six months ended June 30, 2012. The decrease was primarily attributable to an increase in the working capital in the six months ended June 30, 2013.

In the six months ended June 30, 2013, net cash used in our continuing investment activities was $1.6 million as compared to $5.7 million in the six months ended June 30, 2012. The decrease was primarily attributable to Shagrir’s purchase of K.S. Operations Ltd. and Shagrir’s purchase of an additional 15% of the issued share capital of its Romanian subsidiary in the six months ended June 30, 2012.

In the six months ended June 30, 2013, net cash used in financing activities was $3 million as compared to net cash provided by financing activities of $2.4 million in the six months ended June 30, 2012. The decrease was primarily attributable to a decrease in short term bank credit in the six months ended June 30, 2013 and decrease in receipt of long term loans from banks.

XML

INVENTORIES (Tables)

6 Months Ended

Jun. 30, 2013

INVENTORIES [Abstract]

Schedule of Inventories

	June 30,		December 31,
	2013		2012
	Unaudited
Raw materials	$	1,681	$	2,060
Work in process		284		135
Finished goods		2,250		1,787
	$	4,215	$	3,982

XML

INTERIM CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
Revenues:
Products	$ 8,394	$ 7,691	$ 15,816	$ 15,516	$ 30,402
Services	14,841	13,475	29,564	27,258	54,430
Total revenues	23,235	21,166	45,380	42,774	84,832
Cost of revenues:
Products	4,817	4,655	9,198	9,280	17,988
Services	10,783	9,647	21,343	19,074	38,573
Amortization of intangible assets		61		121	181
Total cost of revenues	15,600	14,363	30,541	28,475	56,742
Gross profit (loss)	7,635	6,803	14,839	14,299	28,090
Operating expenses:
Research and development	800	673	1,470	1,389	2,716
Selling and marketing	2,569	2,186	4,894	4,445	9,067
General and administrative	2,370	2,220	4,653	4,808	9,232
Amortization of intangible assets	129	501	510	1,005	1,987
Total operating expenses	5,868	5,580	11,527	11,647	23,002
Operating income (loss)	1,767	1,223	3,312	2,652	5,088
Financial expenses, net	260	462	598	927	1,628
Other income (expenses), net	1	(2)	7	(9)	(5)
Income before taxes on income	1,508	759	2,721	1,716	3,455
Taxes on income (Note 6)	303	257	467	546	861
Income after taxes on income	1,205	502	2,254	1,170	2,594
Equity in gains (losses) gains of affiliate	70	(33)	182	(81)	38
Income from continuing operations	1,275	469	2,436	1,089	2,632
Loss from discontinued operations, net		518		700	995
Net income (loss)	1,275	(49)	2,436	389	1,637
Other comprehensive income (loss):
Currency translation adjustments of foreign operations	(102)	(1,575)	593	(921)	299
Realized gains (losses) on derivatives designated as cash flow hedges		(82)	(24)	(161)	224
Unrealized gains on derivatives designated as cash flow hedges		32		295	14
Total comprehensive income (loss)	1,173	(1,674)	3,005	(398)	2,174
Profit from continuing operations attributable to:
Equity holders of the parent	971	421	1,778	722	1,833
Non-controlling interests	304	48	658	367	799
Profit from continuing operations	1,275	469	2,436	1,089	2,632
Loss from discontinued operations attributable to:
Equity holders of the parent		219		357	630
Non-controlling interests		299		343	365
Profit from discontinued operations, net		518		700	995
Total comprehensive income (loss) attributable to:
Equity holders of the parent	887	(1,088)	2,081	(343)	1,493
Non-controlling interests	286	(586)	924	(55)	681
Total comprehensive income (loss)	$ 1,173	$ (1,674)	$ 3,005	$ (398)	$ 2,174
Earnings per share attributable to Pointer Telocation Ltd's shareholders:
Basic net earnings per share	$ 0.17	$ 0.04	$ 0.32	$ 0.07	$ 0.23
Diluted net earnings per share	$ 0.17	$ 0.04	$ 0.32	$ 0.07	$ 0.23

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NET EARNINGS (LOSS) PER SHARE

6 Months Ended

Jun. 30, 2013

NET EARNINGS (LOSS) PER SHARE [Abstract]

NET EARNINGS (LOSS) PER SHARE

NOTE 4:- NET EARNINGS (LOSS) PER SHARE

The following table sets forth the computation of basic and diluted net earnings (loss) per share from continuing operations:

	Six months ended June 30,				Three months ended June 30,				Year ended December 31,
	2013		2012		2013		2012		2012
	Unaudited
Numerator:
Numerator for basic net earnings per share - Net income from continuing operations	$	1,778	$	722	$	971	$	421	$	1,833
Effect of diluting securities		-		-		-		-		-
Numerator for diluted net earnings per share - Net income from continuing operations	$	1,778	$	722	$	971	$	421	$	1,833
Denominator:
Denominator for basic net earnings per share - weighted-average number of shares outstanding (in thousands)		5,556		4,865		5,556		4,868		5,166
Effect of diluting securities (in thousands)		-		-		-		-		-
		5,556		4,865		5,556		4,868		5,166
Denominator for diluted net earnings per share - adjusted weighted average shares and assumed exercises (in thousands)
Basic net earnings per share from continuing operations	$	0.32	$	0.14	$	0.17	$	0.08	$	0.35
Diluted net earnings per share from continuing operations	$	0.32	$	0.14	$	0.17	$	0.08	$	0.35

The following table sets forth the computation of basic and diluted net loss per share from discontinuing operations:

	Six months ended June 30,					Three months ended June 30,					Year ended December 31,
	2013		2012			2013		2012			2012
	Unaudited
Numerator:
Numerator for basic net earnings per share - Net loss from discontinuing operations	$	-	$	(357	)	$	-	$	(219	)	$	(630	)
Effect of diluting securities		-		-			-		-			-
Numerator for diluted net earnings per share - Net loss from continuing operations	$	-	$	(357	)	$	-	$	(219	)	$	(630	)
Denominator:
Denominator for basic net earnings per share - weighted-average number of shares outstanding (in thousands)		-		4,865			-		4,868			5,166
Effect of diluting securities (in thousands)		-		-			-		-			-
Denominator for diluted net earnings per share - adjusted weighted average shares and assumed exercises (in thousands)		-		4,865			-		4,868			5,166
Basic net loss per share from discontinuing operations	$	-	$	(0.07	)	$	-	$	(0.04	)	$	(0.12	)
Diluted net loss per share from discontinuing operations	$	-	$	(0.07	)	$	-	$	(0.04	)	$	(0.12	)

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COMMITMENTS AND CONTINGENT LIABILITIES (Details) In Thousands, unless otherwise specified													6 Months Ended	12 Months Ended
	Jun. 30, 2013 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008	Jun. 30, 2013 Company and its subsidiaries [Member]	Dec. 31, 2012 Company and its subsidiaries [Member]	Dec. 31, 2011 Company and its subsidiaries [Member]	Dec. 31, 2010 Company and its subsidiaries [Member]	Dec. 31, 2009 Company and its subsidiaries [Member]	Dec. 31, 2008 Company and its subsidiaries [Member]	Jun. 30, 2013 Shagrir Systems Limited [Member] USD ($)	Dec. 31, 2008 Shagrir Systems Limited [Member]	Jun. 30, 2013 Shagrir Systems Limited [Member] ILS
Bank guarantee	$ 108												$ 3,196
Restricted cash	98	108
Royalty percentage	5.00%
Accrued royalties	2,473
Amount of claim													341
Annual management fee	180														1,000
Annual management fee, amount company pays															120
Agreement term														5 years
Minimum ratio of shareholders' equity to consolidated assets	20.00%
Minimum shareholders' equity	20,000														50,000
Maximum debt ratio	2.5	2.5	2.5	2.5	3.5	4	4	4	4	4	4.5	5	5.5
Minimum ratio of annual EBITDA to current maturities													1.00%
Subsidiaries, new sales tax percentage			1.00%
Subsidiaries, new sales tax, liability recorded	$ 193

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NET EARNINGS (LOSS) PER SHARE (Tables)

6 Months Ended

Jun. 30, 2013

NET EARNINGS (LOSS) PER SHARE [Abstract]

Schedule of Net Earnings (Loss) Per Share

The following table sets forth the computation of basic and diluted net earnings (loss) per share from continuing operations:

	Six months ended June 30,				Three months ended June 30,				Year ended December 31,
	2013		2012		2013		2012		2012
	Unaudited
Numerator:
Numerator for basic net earnings per share - Net income from continuing operations	$	1,778	$	722	$	971	$	421	$	1,833
Effect of diluting securities		-		-		-		-		-
Numerator for diluted net earnings per share - Net income from continuing operations	$	1,778	$	722	$	971	$	421	$	1,833
Denominator:
Denominator for basic net earnings per share - weighted-average number of shares outstanding (in thousands)		5,556		4,865		5,556		4,868		5,166
Effect of diluting securities (in thousands)		-		-		-		-		-
		5,556		4,865		5,556		4,868		5,166
Denominator for diluted net earnings per share - adjusted weighted average shares and assumed exercises (in thousands)
Basic net earnings per share from continuing operations	$	0.32	$	0.14	$	0.17	$	0.08	$	0.35
Diluted net earnings per share from continuing operations	$	0.32	$	0.14	$	0.17	$	0.08	$	0.35

The following table sets forth the computation of basic and diluted net loss per share from discontinuing operations:

	Six months ended June 30,					Three months ended June 30,					Year ended December 31,
	2013		2012			2013		2012			2012
	Unaudited
Numerator:
Numerator for basic net earnings per share - Net loss from discontinuing operations	$	-	$	(357	)	$	-	$	(219	)	$	(630	)
Effect of diluting securities		-		-			-		-			-
Numerator for diluted net earnings per share - Net loss from continuing operations	$	-	$	(357	)	$	-	$	(219	)	$	(630	)
Denominator:
Denominator for basic net earnings per share - weighted-average number of shares outstanding (in thousands)		-		4,865			-		4,868			5,166
Effect of diluting securities (in thousands)		-		-			-		-			-
Denominator for diluted net earnings per share - adjusted weighted average shares and assumed exercises (in thousands)		-		4,865			-		4,868			5,166
Basic net loss per share from discontinuing operations	$	-	$	(0.07	)	$	-	$	(0.04	)	$	(0.12	)
Diluted net loss per share from discontinuing operations	$	-	$	(0.07	)	$	-	$	(0.04	)	$	(0.12	)

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BALANCES AND TRANSACTIONS WITH RELATED PARTIES (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
BALANCES AND TRANSACTIONS WITH RELATED PARTIES [Abstract]
DBSI (see Note 3e(1))	$ 52		$ 52		$ 52
Management fees to DBSI (see Note 3e(1))	45	45	90	90	180
Sales to affiliate	$ 232	$ 458	$ 361	$ 822	$ 1,187

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INCOME TAXES (Details)	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
INCOME TAXES [Abstract]
Effective tax rate	17.00%	20.00%

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NET EARNINGS (LOSS) PER SHARE (Details) (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
Equity holders of the parent	$ 971	$ 421	$ 1,778	$ 722	$ 1,833
Effect of diluting securities
Numerator for diluted net earnings per share - Net income (loss)	971	421	1,778	722	1,833
Denominator for basic net earnings per share - weighted-average number of shares outstanding	5,556	4,868	5,556	4,865	5,166
Effect of diluting securities
Denominator for diluted net earnings per share - adjusted weighted average shares and assumed exercises	5,556	4,868	5,556	4,865	5,166
Basic net earnings per share from continuing operations	$ 0.17	$ 0.08	$ 0.32	$ 0.14	$ 0.35
Diluted net earnings per share from continuing operations	$ 0.17	$ 0.08	$ 0.32	$ 0.14	$ 0.35
Segment, Discontinued Operations [Member]
Equity holders of the parent		(219)		(357)	(630)
Effect of diluting securities
Numerator for diluted net earnings per share - Net income (loss)		$ (219)		$ (357)	$ (630)
Denominator for basic net earnings per share - weighted-average number of shares outstanding		4,868		4,865	5,166
Effect of diluting securities
Denominator for diluted net earnings per share - adjusted weighted average shares and assumed exercises		4,868		4,865	5,166
Basic net loss per share from discontinuing operations	$ 0.00	$ (0.04)	$ 0.00	$ (0.07)	$ (0.12)
Diluted net loss per share from discontinuing operations	$ 0.00	$ (0.04)	$ 0.00	$ (0.07)	$ (0.12)

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INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
Cash flows from operating activities:
Net income	$ 1,275	$ (49)	$ 2,436	$ 389	$ 1,637
Adjustments required to reconcile net income to net cash provided by operating activities:
Depreciation, amortization and impairment	830	1,709	1,913	3,059	5,546
Accrued interest and exchange rate	5	(10)	(19)	4	118
Changes of long-term loans to affiliate		28		28
Accrued severance pay, net	(27)	(8)	(67)	(45)	91
Gain from sale of property and equipment, net	(98)	(86)	(166)	(124)	(271)
Equity in losses (gains) of affiliate	(70)	33	(182)	81	(38)
Stock-based compensation	25	67	58	168	265
Decrease in restricted cash	5	4	10	6	15
Decrease (increase) in trade receivables, net	535	721	(1,478)	(2,317)	(1,572)
Decrease (increase) in other accounts receivable and prepaid expenses	136	(382)	(257)	(641)	46
Decrease (increase) in inventories	(59)	81	(94)	883	732
Deferred income taxes, net	271	100	432	464	847
Decrease in long-term accounts receivable	9	77	32	233	234
Increase (decrease) in trade payables	(250)	808	(428)	973	965
Increase (decrease) in other accounts payable and accrued expenses	(157)	(527)	1,259	941	(274)
Net cash provided by operating activities	2,430	2,566	3,449	4,102	8,341
Cash flows from investing activities:
Purchase of property and equipment	(1,409)	(1,091)	(2,436)	(2,398)	(4,033)
Proceeds from sale of property and equipment	128	314	798	746	1,733
Investment and loans/Repayments in affiliate, net	34	12	66	(717)	(669)
Acquisition of subsidiary (a)				(251)	(251)
Purchase of business activity (b)				(3,125)	(3,125)
Net cash used in investing activities	(1,247)	(765)	(1,572)	(5,745)	(6,345)
Cash flows from financing activities:
Receipt of long-term loans from banks	2,333	4,456	3,681	7,637	11,670
Repayment of long-term loans from banks	(2,420)	(3,051)	(5,598)	(5,658)	(12,253)
Dividend paid to non-controlling interest					(1,215)
Proceeds from issuance of shares		138		143	1,947
Short-term bank credit, net	(670)	(1,867)	(1,046)	263	(347)
Net cash provided by (used in) financing activities	(757)	(324)	(2,963)	2,385	(198)
Effect of exchange rate changes on cash and cash equivalents	(351)	94	(194)	125	419
Increase (decrease) in cash and cash equivalents	75	1,571	(1,280)	867	2,217
Cash and cash equivalents at the beginning of the period	2,330	764	3,685	1,468	1,468
Cash and cash equivalents at the end of the period	2,405	2,335	2,405	2,335	3,685
(a) Acquisition of subsidiary:
Property and equipment				22	22
Technology				58	58
Goodwill				304	304
Non controlling Interest				(133)	(133)
Cost of subsidiary				251	251
(b) Purchase of business activity:
Working capital				27	27
Property and equipment				112	112
Customer list				1,364	1,364
Goodwill				1,669	1,669
Accrued severance pay, net				(23)	(23)
Employee accruals				(24)	(24)
Purchase of activity				$ 3,125	$ 3,125

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INVENTORIES

6 Months Ended

Jun. 30, 2013

INVENTORIES [Abstract]

INVENTORIES

NOTE 2:- INVENTORIES

	June 30,		December 31,
	2013		2012
	Unaudited
Raw materials	$	1,681	$	2,060
Work in process		284		135
Finished goods		2,250		1,787
	$	4,215	$	3,982

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INCOME TAXES

6 Months Ended

Jun. 30, 2013

INCOME TAXES [Abstract]

INCOME TAXES

NOTE 5:- INCOME TAXES

The effective tax rate for the six-months ended June 30, 2013 was 17% as compared to 20% for the six months ended June 30, 2012. The effective tax rate for the six months ended June 30, 2013 and June 30, 2012 was impacted mainly due to utilization of previously unrecognized tax losses.

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COMMITMENTS AND CONTINGENT LIABILITIES

6 Months Ended

Jun. 30, 2013

COMMITMENTS AND CONTINGENT LIABILITIES [Abstract]

COMMITMENTS AND CONTINGENT LIABILITIES

NOTE 3:- COMMITMENTS AND CONTINGENT LIABILITIES

a. Charges:

As collateral for its liabilities, the Company has recorded floating charges on all of its assets, including the intellectual property and equipment, in favor of banks.

b. Collateral:

1. To secure Shagrir's obligations for providing services to several of its customers, Shagrir provided such customers with a bank guarantee in the amount of about $ 3,196, in effect until April 2017.

2. The Company obtained bank guarantees in the amount of $ 108 in favor of its lessor and customs.

3. As of June 30, 2013, the use of $ 98 has been restricted following B.C.R.A. (Central Bank of Argentina) regulations.

c. Royalties:

The Company has undertaken to pay royalties to the BIRD Foundation ("BIRD"), at the rate of 5% on sales proceeds of products developed with the participation of BIRD up to the amount received, linked to the U.S. dollar. The contingent obligation as of June 30, 2013 is $ 2,473. No royalties were accrued or paid during 2013 and 2012.

d. Litigation:

As of June 30, 2013, several claims were filed against Shagrir, mainly by customers. The claims are in an amount aggregating to approximately $ 341. The substance of the claims is the malfunction of Shagrir's products, which occurred during the ordinary course of business. Shagrir's management, based on the opinion of its legal counsel, is of the opinion that no material costs will arise to Shagrir in respect to these claims. Therefore, Shagrir has not recorded any provision regarding these claims.

e. Commitments:

1. The Company and DBSI Investments Ltd. ("DBSI"), an equity owner in the Company (see Note 6), have entered into a management services agreement pursuant to which DBSI shall provide management services in consideration of annual management fees of $ 180 for a period of three years commencing on August  1, 2011.

2. During 1998, the Company entered into an agreement with Shagrir, for the supply of the services and equipment required to set up reception bases to be positioned throughout Israel. An addendum to the agreement was entered into in 2004 (the "First Addendum"). The agreement was for a period of 10 years with an option to extend it by an additional 10 years. During 2008, the Company and Shagrir entered into a second addendum to the agreement that extended the agreement by a period of 5 years, until 2013. The Company and Shagrir will negotiate to renew the agreement prior to its expiry during 2013

3. Shagrir entered into a management services agreement with its shareholders, pursuant to which the shareholders will grant management services to the Shagrir, in consideration of NIS 1 million per year. This amount is split between the Company (NIS 0.12 million) and the other shareholders of Shagrir.

f. Covenants:

In respect of the bank loans provided to the Company for the purpose of funding the 2007 acquisition transaction, pursuant to which the Company acquired Cellocator, the Company is required to meet certain financial covenants as follows:

1. The ratio of the shareholders' equity to the total consolidated assets will not be less than 20% and the shareholders' equity will not be less than $ 20,000, starting December 31, 2007.

2. The ratio of the Company and its subsidiaries' debt (debt to banks, convertible debenture and loans from others that are not subordinated to the bank less cash) to the annual EBITDA will not exceed 5 in 2008, 4.5 in 2009 and 4 in 2010 and thereafter.

3. The ratio of the Company's debt (debt to banks, convertible debenture and loans from others was not subordinated to the bank less cash) to the annual EBITDA will not exceed 4 in 2008, 3.5 in 2009 and 2.5 in 2010 and thereafter.

As of June 30, 2013 the Company is in compliance and expects to remain in compliance with the financial covenants of our credit facilities in 2013.

Under the credit facility (in respect of the loans denominated in NIS) from the bank, Shagrir is required to meet financial covenants.

The financial covenants are:

1. The ratio of the debt to the bank to the annual EBITDA will not exceed 5.5.

2. The ratio of the annual EBITDA to the current maturities (the loan principal plus interest) of long-term loans from the bank will not be less than 1, at any time.

3. The shareholders' equity, including loans from shareholders, will not be less than NIS 50 million, at any time

4. Shagrir will not decide on any distribution of dividends in Shagrir without prior written consent from the bank. Shagrir received such consent from the bank prior to its dividend distribution in May and September 2009.

As of June 30, 2013, Shagrir is in compliance and expect to remain in compliance with the financial covenants of its credit facility in 2013.

g. In December 2011 one of the Company's Argentinean subsidiaries received a notification from the C.N.C. (Telecommunication Authority Agency) stating that the subsidiary is subject to a new tax (1% over sales related to data transmission) that had not been applicable to the subsidiary in the past.

As of the issuance of these financial statements, the subsidiary had only answered this notification but plans to appeal in the near future. Nonetheless, management has recorded a provision for the full amount (i.e capital plus interest for $193) that were recorded as of June 30, 2013.

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SEGMENT INFORMATION (Schedule of Segment Results of Operations) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
Revenues	$ 23,235	$ 21,166	$ 45,380	$ 42,774	$ 84,832
Services	14,841	13,475	29,564	27,258	54,430
Operating profit (loss)	1,767	1,223	3,312	2,652	5,088
Assets	99,650	93,513	99,650	93,513	96,285
Cellocator [Member] | Segments [Member]
Revenues	6,013	5,199	11,895	10,752	22,660
Operating profit (loss)	697	(1,093)	1,551	(386)	1,731
Assets	17,898	16,585	17,898	16,585	12,522
Depreciation and amortization expenses					561
Expenditures for assets					156
Cellocator [Member] | Intersegments [Member]
Revenues	(2,511)	(1,257)	(5,023)	(2,936)	(6,368)
Cellocator [Member] | External Customers [Member]
Revenues	3,502	3,942	6,872	7,816	16,292
Pointer [Member] | Segments [Member]
Revenues	19,733	17,225	38,508	34,959	68,540
Services	15	14	29	27	54
Operating profit (loss)	883	2,185	1,587	2,842	3,015
Assets	82,816	78,321	82,816	78,321	85,003
Depreciation and amortization expenses					4,985
Expenditures for assets					3,877
Pointer [Member] | Intersegments [Member]
Revenues
Pointer [Member] | External Customers [Member]
Revenues	19,733	17,225	38,508	34,959	68,540
Total Segments [Member] | Segments [Member]
Revenues	25,746	22,424	50,403	45,711	91,200
Operating profit (loss)	1,580	1,092	3,138	2,456	4,746
Assets	100,714	94,906	100,714	94,906	97,525
Depreciation and amortization expenses					5,546
Expenditures for assets					4,033
Total Segments [Member] | Intersegments [Member]
Revenues	(2,511)	(1,257)	(5,023)	(2,936)	(6,368)
Total Segments [Member] | External Customers [Member]
Revenues	$ 23,235	$ 21,167	$ 45,380	$ 42,775	$ 84,832

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INTERIM CONSOLIDATED BALANCE SHEETS (Parenthetical) (ILS)	Jun. 30, 2013	Dec. 31, 2012
CONSOLIDATED BALANCE SHEETS [Abstract]
Ordinary shares, par value per share	3	3
Ordinary shares, shares authorized	8,000,000	8,000,000
Ordinary shares, shares issued	5,555,558	5,555,558
Ordinary shares, shares outstanding	5,555,558	5,555,558

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SUBSEQUENT EVENTS

6 Months Ended

Jun. 30, 2013

SUBSEQUENT EVENTS [Abstract]

SUBSEQUENT EVENTS

NOTE 8:- SUBSEQUENT EVENTS

a. On July 30, 2013, the Israeli Parliament (the Knesset) approved the second and third readings of the Economic Plan for 2013-2014 ("Amended Budget Law") which consists of, among others, fiscal changes whose main aim is to enhance the long-term collection of taxes.

These changes include, among others, raising the Israeli corporate tax rate from 25% to 26.5%, cancelling the lowering of the tax rates applicable to preferred enterprises (9% in development area A and 16% in other areas), taxing revaluation gains and increasing the tax rates on dividends within the scope of the Law for the Encouragement of Capital Investments to 20% effective from January 1, 2014.

The deferred tax balances included in the financial statements as of June 30, 2013 are calculated according to the tax rates that were in effect as of the balance sheet date and do not take into consideration the possible effects of the Amended Budget Law. These effects will be included in the financial statements starting from the actual enactment date, namely in the third quarter of 2013.

The Company examines the effect of the change in tax rates on the deferred tax balances as of June 30, 2013.

b. On September 12, 2013, a shareholders meeting of the Company approved a Compensation Policy for the Company's directors and officers.

c. On July 8, 2013, the Board of Directors approved a compensation plan for senior executive and employees of the Company that includes performance based grant and share based stock options convertible to 312,984 of the Company's ordinary shares. The option vesting period is 2-4 years.

d. On September 16, 2013, the Company signed an agreement to acquire 51.2% of the issued share capital of Pointer do Brasil Comercial S.A. ("Pointer Brasil"). Following the completion of the transaction Pointer will hold 100% of the issued share capital of Pointer Brasil. The closing of the transaction is expected to take place in October 2013. In consideration for the shares the Company will pay approximately US$ 4.3 million in cash, for which it is to receive financing from banks, and shall repay loans to the selling shareholder and to a local bank, over a period of eighteen months, in an aggregate amount of approximately US$ 1.2 million.

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INTERIM STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY (USD $) In Thousands, except Share data, unless otherwise specified	Total	Share capital [Member]	Additional paid-in capital [Member]	Accumulated other comprehensive income [Member]	Accumulated deficit [Member]	Non-controlling interest [Member]
Balance at Dec. 31, 2011	$ 31,801	$ 3,353	$ 119,147	$ 837	$ (96,743)	$ 5,207
Balance, shares at Dec. 31, 2011		4,860,024
Issuance of shares, net	138	39	99
Issuance of shares, net, shares		50,000
Issuance of shares in respect of Stock-based compensation	5	1	4
Issuance of shares in respect of Stock-based compensation, shares		1,500
Purchase of subsidiary	133					133
Stock-based compensation expenses	168		168
Exercise of options in subsidiary			(323)			323
Purchase of non controlling interest			(228)			228
Other comprehensive income	(787)			(708)		(79)
Net income attributable to Non-controlling interest	24					24
Net income attributable to Pointer shareholders	365				365
Accumulated other comprehensive income
Accumulated gain (loss) on derivative instruments	(78)
Accumulated foreign currency translation differences, net	207
Accumulated other comprehensive income	129
Balance at Jun. 30, 2012	31,847	3,393	118,867	129	(96,378)	5,836
Balance, shares at Jun. 30, 2012		4,911,524
Balance at Dec. 31, 2011	31,801	3,353	119,147	837	(96,743)	5,207
Balance, shares at Dec. 31, 2011		4,860,024
Issuance of shares, net	1,942	517	1,425
Issuance of shares, net, shares		694,034
Issuance of shares in respect of Stock-based compensation	5	1	4
Issuance of shares in respect of Stock-based compensation, shares		1,500
Purchase of subsidiary	133					133
Stock-based compensation expenses	265		265
Dividend paid to non-controlling interest	(1,215)					(1,215)
Exercise of options in subsidiary			(323)			323
Purchase of non controlling interest			(228)			228
Sale of subsidiary	241					241
Other comprehensive income	537			290		247
Net income attributable to Non-controlling interest	434					434
Net income attributable to Pointer shareholders	1,203				1,203
Accumulated other comprehensive income
Accumulated other comprehensive income	1,127
Balance at Dec. 31, 2012	35,346	3,871	120,290	1,127	(95,540)	5,598
Balance, shares at Dec. 31, 2012	5,555,558	5,555,558
Stock-based compensation expenses	58		58
Exercise of options in subsidiary			332			(332)
Other comprehensive income	567			302		265
Net income attributable to Non-controlling interest	658					658
Net income attributable to Pointer shareholders	1,778				1,778
Accumulated other comprehensive income
Accumulated gain (loss) on derivative instruments
Accumulated foreign currency translation differences, net	1,429
Accumulated other comprehensive income	1,429
Balance at Jun. 30, 2013	$ 38,407	$ 3,871	$ 120,680	$ 1,429	$ (93,762)	$ 6,189
Balance, shares at Jun. 30, 2013	5,555,558	5,555,558

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INTERIM CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Jun. 30, 2013	Dec. 31, 2012
CURRENT ASSETS:
Cash and cash equivalents	$ 2,405	$ 3,685
Restricted cash	98	108
Trade receivables	18,039	16,215
Other accounts receivable and prepaid expenses	2,312	2,069
Inventories	4,215	3,982
Total current assets	27,069	26,059
LONG-TERM ASSETS:
Long-term accounts receivable	527	582
Severance pay fund	9,812	9,034
Property and equipment, net	11,002	10,364
Investment and long term loans to affiliate	860	814
Other intangible assets, net	1,770	2,242
Goodwill	48,610	47,190
Total long-term assets	72,581	70,226
Total assets	99,650	96,285
CURRENT LIABILITIES:
Short-term bank credit and current maturities of long-term loans	9,154	11,129
Trade payables	10,965	11,248
Deferred revenues and customer advances	8,789	6,954
Other accounts payable and accrued expenses	6,955	7,251
Total current liabilities	35,863	36,582
LONG-TERM LIABILITIES:
Long-term loans from banks	8,907	9,339
Long-term loans from shareholders and others	1,083	925
Other long-term liabilities	4,315	3,765
Accrued severance pay	11,075	10,328
Total long-term liabilities	25,380	24,357
COMMITMENTS AND CONTINGENT LIABILITIES
Pointer Telocation Ltd's shareholders' equity:
Share capital - Ordinary shares of NIS 3 par value - Authorized: 8,000,000 shares at June 30, 2013 and December 31, 2012; Issued and outstanding: 5,555,558 shares at June 30, 2013 and December 31, 2012	3,871	3,871
Additional paid-in capital	120,680	120,290
Accumulated other comprehensive income	1,429	1,127
Accumulated deficit	(93,762)	(95,540)
Total Pointer Telocation Ltd's shareholders' equity	32,218	29,748
Non-controlling interest	6,189	5,598
Total equity	38,407	35,346
Total liabilities and equity	$ 99,650	$ 96,285

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SEGMENT INFORMATION (Schedule of Segment Reconciliation) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
SEGMENT INFORMATION [Abstract]
Segments operating income	$ 1,580	$ 1,092	$ 3,138	$ 2,456	$ 4,746
Intercompany gains (losses) on intersegment sales	187	131	174	196	342
Operating income (loss)	1,767	1,223	3,312	2,652	5,088
Segments assets	100,714	94,906	100,714	94,906	97,525
Intercompany elimination	(1,064)	(1,393)	(1,064)	(1,393)	(1,240)
Total assets	$ 99,650	$ 93,513	$ 99,650	$ 93,513	$ 96,285

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INVENTORIES (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2013	Dec. 31, 2012
INVENTORIES [Abstract]
Raw materials	$ 1,681	$ 2,060
Work in process	284	135
Finished goods	2,250	1,787
Total inventory	$ 4,215	$ 3,982

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SEGMENT INFORMATION

6 Months Ended

Jun. 30, 2013

SEGMENT INFORMATION [Abstract]

SEGMENT INFORMATION

NOTE 7:- SEGMENT INFORMATION

a. The following segment identification is identical to the segment used in the latest annual consolidated financial report.

b. The following presents segment results of operations for the six months ended June 30, 2013 (unaudited):

	Cellocator segment			Pointer segment		Total
Segments revenues	$	11,895		$	38,508	$	50,403
Intersegments revenues		(5,023	)		-		(5,023	)
Revenues from external customers	$	6,872		$	38,508	$	45,380
Segments operating income	$	1,551		$	1,587	$	3,138
Segments assets	$	17,898		$	82,816	$	100,714

The following reconciles segment operating profit and segments assets to net operating profit and assets as reported in the interim consolidated statements of income:

Segments operating income	$	3,138
Intercompany gains on intersegment sales		174
Operating income	$	3,312
Segments assets	$	100,714
Intercompany elimination		(1,064	)
Total assets	$	99,650

c. The following presents segment results of operations for the six months ended June 30, 2012 (unaudited):

	Cellocator segment			Pointer segment		Total
Segments revenues	$	10,752		$	34,959	$	45,711
Intersegments revenues		(2,936	)		-		(2,936	)
Revenues from external customers	$	7,816		$	34,959	$	42,775
Segments operating profit (loss)	$	(386	)	$	2,842	$	2,456
Segments assets	$	16,585		$	78,321	$	94,906

The Pointer segment revenues include revenue from services in the amount of $ 27.

The following reconciles segment operating profit and segments assets to net operating profit and assets as reported in the interim consolidated statements of income:

Segments operating income	$	2,456
Intercompany gains on intersegment sales		196
Operating income	$	2,652
Segments assets	$	94,906
Intercompany elimination		(1,393	)
Total assets	$	93,513

d. The following presents segment results of operations for the three months ended June 30, 2013 (unaudited):

	Cellocator segment			Pointer segment		Total
Segments revenues	$	6,013		$	19,733	$	25,746
Intersegments revenues		(2,511	)		-		(2,511	)
Revenues from external customers	$	3,502		$	19,733	$	23,235
Segments operating profit	$	697		$	883	$	1,580
Segments assets	$	17,898		$	82,816	$	100,714

The Pointer segment revenues include revenue from services in the amount of $ 15.

The following reconciles segment operating profit and segments assets to net operating profit and assets as reported in the interim consolidated statements of income:

Segments operating income	$	1,580
Intercompany gains on intersegment sales		187
Operating income	$	1,767
Segments assets	$	100,714
Intercompany elimination		(1,064	)
Total assets	$	99,650

e. The following presents segment results of operations for the three months ended June 30, 2012 (unaudited):

	Cellocator segment			Pointer segment		Total
Segments revenues	$	5,199		$	17,225	$	22,424
Intersegments revenues		(1,257	)		-		(1,257	)
Revenues from external customers	$	3,942		$	17,225	$	21,167
Segments operating profit (loss)	$	(1,093	)	$	2,185	$	1,092
Segments assets	$	16,585		$	78,321	$	94,906

The following reconciles segment operating profit and segments assets to net operating profit and assets as reported in the interim consolidated statements of income:

Segments operating income	$	1,092
Intercompany gains on intersegment sales		131
Operating income	$	1,223
Segments assets	$	94,906
Intercompany elimination		(1,393	)
Total assets	$	93,513

f. The following presents segment results of operations for the year ended December 31, 2012:

	Cellocator segment			Pointer segment		Total
Segments revenues	$	22,660		$	68,540	$	91,200
Intersegments revenues		(6,368	)		-		(6,368	)
Revenues from external customers	$	16,292		$	68,540	$	84,832
Segments operating profit	$	1,731		$	3,015	$	4,746
Segments assets	$	12,522		$	85,003	$	97,525
Depreciation and amortization expenses	$	561		$	4,985	$	5,546
Expenditures for assets	$	156		$	3,877	$	4,033

The Pointer segment revenues include revenue from services in the amount of $ 54.

The following reconciles segment operating profit and segments assets to net operating profit and assets as reported in the consolidated statements of income:

Segments operating income	$	4,746
Intercompany losses on intersegment sales		342
Operating income	$	5,088
Segments assets	$	97,525
Intercompany elimination		(1,240	)
Total assets	$	96,285

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SUBSEQUENT EVENTS (Details) (Subsequent Event [Member], USD $) In Thousands, except Share data, unless otherwise specified		1 Months Ended	0 Months Ended
	Jul. 08, 2013	Sep. 16, 2013 Pointer Brazil [Member]	Jul. 08, 2013 Minimum [Member]	Jul. 08, 2013 Maximum [Member]
Subsequent Event [Line Items]
Options authorized	312,984
Vesting period			2 years	4 years
Percentage of equity interests acquired		51.20%
Percentage of equity interests after transaction completion		100.00%
Cash to be paid		$ 4,300
Liabilities assumed		$ 1,200

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SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2013

SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Schedule of Discontinued Operations

	Period ended June 1 2012			Period ended August 1 2012
Revenues		2			3
Cost of revenues		120			143
Gross loss		(118	)		(140	)
Operating expenses:
Sales and marketing		48			60
General and administrative		165			181
Impairment of goodwill and intangible asset		354			348
Operating loss		(684	)		(729	)
Financial expense, net		16			18
Net loss		(700	)		(747	)

*)  As a result of the partnership's sale a loss was recorded in the amount of $248, and is considered to be a loss on discontinued operation.

**) Cash flow from discontinued operation was immaterial and as such no discontinued operation presented on the cash flow statement.

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BALANCES AND TRANSACTIONS WITH RELATED PARTIES

6 Months Ended

Jun. 30, 2013

BALANCES AND TRANSACTIONS WITH RELATED PARTIES [Abstract]

BALANCES AND TRANSACTIONS WITH RELATED PARTIES

NOTE 6:- BALANCES AND TRANSACTIONS WITH RELATED PARTIES

a. Balances with related parties:

	June 30,		December 31,
	2013		2012
	Unaudited
Other accounts payable and accrued expenses:
DBSI (see Note 3e(1))	$	52	$	52
	$	52	$	52

b. Transactions with related parties:

	Six months ended June 30,				Three months ended June 30,				Year ended December 31,
	2013		2012		2013		2012		2012
	Unaudited
Management fees to DBSI (see Note 3e(1))	$	90	$	90	$	45	$	45	$	180
Sales to affiliate	$	361	$	822	$	232	$	458	$	1,187

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SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Jun. 30, 2013

SIGNIFICANT ACCOUNTING POLICIES [Abstract]

SIGNIFICANT ACCOUNTING POLICIES

NOTE 1: SIGNIFICANT ACCOUNTING POLICIES

a. Unaudited interim financial information:

The accompanying consolidated balance sheet as of June 30, 2013, consolidated statements of operations for the three and six months ended June 30, 2013 and 2012 and consolidated statements of cash flows for the three and six months ended June 30, 2013 and 2012 are unaudited. These unaudited interim consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information. In the opinion of management, the unaudited interim consolidated financial statements include all adjustments of a normal recurring nature necessary for a fair presentation of the Company's consolidated financial position as of June 30, 2013, the Company's consolidated results of operations for the three and six months ended June 30, 2013 and 2012 and the Company's consolidated cash flows for the three and six months ended June 30, 2013 and 2012.

The balance sheet at December 31, 2012 has been derived from the audited consolidated financial statements at that date but does not include all of the information and footnotes required by U.S. generally accepted accounting principles for complete financial statements.

These consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes for the year ended December 31, 2012 included in the Company's Annual Report on Form 20-F filed with the U.S. Securities and Exchange Commission ("SEC") on March 19, 2013.

Results for the three and six months ended June 30, 2013 are not necessarily indicative of results that may be expected for the year ending December 31, 2013.

b. Use of estimates:

The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates, judgments and assumptions that affect the amounts reported in the financial statements and accompanying notes. The company's management believes that the estimates, judgments and assumptions used are reasonable based upon information available at the time they are made. These estimates, judgments and assumptions can affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

c. In November 2011, Shagrir, together with T.M.C. Transportation Ltd. ("TMC"), signed an agreement for the establishment of a limited partnership, TMC Systems, LP ("the partnership"). Shagrir holds 51% of the partnership's capital. The activities of TMC were transferred to the partnership. The partnership was established at January 1 2012.

The partnership engages in the solutions for management, control and collection of travel fares from taxis and transportation service fleets.

Shagrir granted a shareholders' loan to the partnership in an amount of NIS 2.5 million. This loan carries an annual interest rate of prime plus 4%.

On August 1, 2012, Shagrir signed an agreement to sell the partnership's entire share capital to Gastech Mobile Communication solution Ltd. for its par value. In addition, Shagrir sold the rights to receive payments from a loan which Shagrir had provided to the partnership in the amount of NIS 2.5 million including interest and linkage to the Israeli CPI for NIS 1 million. As a result the partnership's results are presented as loss from discontinued operations on consolidated statement of income.

The following table presents the results from discontinued operations:

	Period ended June 1 2012			Period ended August 1 2012
Revenues		2			3
Cost of revenues		120			143
Gross loss		(118	)		(140	)
Operating expenses:
Sales and marketing		48			60
General and administrative		165			181
Impairment of goodwill and intangible asset		354			348
Operating loss		(684	)		(729	)
Financial expense, net		16			18
Net loss		(700	)		(747	)

*)  As a result of the partnership's sale a loss was recorded in the amount of $248, and is considered to be a loss on discontinued operation.

**) Cash flow from discontinued operation was immaterial and as such no discontinued operation presented on the cash flow statement.

d. Principles of consolidation:

Our consolidated financial statements include the accounts of the Company and its' wholly and majority owned subsidiaries, referred to herein as the group.

Intercompany transactions and balances including profits from intercompany sales not yet realized outside the Company, have been eliminated upon consolidation.

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BALANCES AND TRANSACTIONS WITH RELATED PARTIES (Tables)

6 Months Ended

Jun. 30, 2013

BALANCES AND TRANSACTIONS WITH RELATED PARTIES [Abstract]

Schedule of Balances and Transactions with Related Parties

a. Balances with related parties:

	June 30,		December 31,
	2013		2012
	Unaudited
Other accounts payable and accrued expenses:
DBSI (see Note 3e(1))	$	52	$	52
	$	52	$	52

b. Transactions with related parties:

	Six months ended June 30,				Three months ended June 30,				Year ended December 31,
	2013		2012		2013		2012		2012
	Unaudited
Management fees to DBSI (see Note 3e(1))	$	90	$	90	$	45	$	45	$	180
Sales to affiliate	$	361	$	822	$	232	$	458	$	1,187

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SIGNIFICANT ACCOUNTING POLICIES (Policy)

6 Months Ended

Jun. 30, 2013

SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Unaudited interim financial information

a. Unaudited interim financial information:

The accompanying consolidated balance sheet as of June 30, 2013, consolidated statements of operations for the three and six months ended June 30, 2013 and 2012 and consolidated statements of cash flows for the three and six months ended June 30, 2013 and 2012 are unaudited. These unaudited interim consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information. In the opinion of management, the unaudited interim consolidated financial statements include all adjustments of a normal recurring nature necessary for a fair presentation of the Company's consolidated financial position as of June 30, 2013, the Company's consolidated results of operations for the three and six months ended June 30, 2013 and 2012 and the Company's consolidated cash flows for the three and six months ended June 30, 2013 and 2012.

The balance sheet at December 31, 2012 has been derived from the audited consolidated financial statements at that date but does not include all of the information and footnotes required by U.S. generally accepted accounting principles for complete financial statements.

These consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes for the year ended December 31, 2012 included in the Company's Annual Report on Form 20-F filed with the U.S. Securities and Exchange Commission ("SEC") on March 19, 2013.

Results for the three and six months ended June 30, 2013 are not necessarily indicative of results that may be expected for the year ending December 31, 2013.

Use of estimates

b. Use of estimates:

The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates, judgments and assumptions that affect the amounts reported in the financial statements and accompanying notes. The company's management believes that the estimates, judgments and assumptions used are reasonable based upon information available at the time they are made. These estimates, judgments and assumptions can affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Principles of consolidation

d. Principles of consolidation:

Our consolidated financial statements include the accounts of the Company and its' wholly and majority owned subsidiaries, referred to herein as the group.

Intercompany transactions and balances including profits from intercompany sales not yet realized outside the Company, have been eliminated upon consolidation.

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SIGNIFICANT ACCOUNTING POLICIES (Schedule of Discontinued Operations) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended		12 Months Ended	5 Months Ended	7 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012	Jun. 01, 2012 Segment, Discontinued Operations [Member]	Aug. 01, 2012 Segment, Discontinued Operations [Member]
Revenues	$ 23,235	$ 21,166	$ 45,380	$ 42,774	$ 84,832	$ 2	$ 3
Cost of revenues	15,600	14,363	30,541	28,475	56,742	120	143
Gross profit (loss)	7,635	6,803	14,839	14,299	28,090	(118)	(140)
Operating expenses:
Selling and marketing	2,569	2,186	4,894	4,445	9,067	48	60
General and administrative	2,370	2,220	4,653	4,808	9,232	165	181
Impairment of goodwill and intangible asset						354	348
Operating income (loss)	1,767	1,223	3,312	2,652	5,088	(684)	(729)
Financial expenses, net	(260)	(462)	(598)	(927)	(1,628)	16	18
Net income (loss)	1,275	(49)	2,436	389	1,637	(700)	(747)
Loss from sale of subsidiaries						$ (248)

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SEGMENT INFORMATION (Tables)

6 Months Ended

Jun. 30, 2013

Six Months Ended June 30, 2013 [Member]

Schedule of Segment Results of Operations

	Cellocator segment			Pointer segment		Total
Segments revenues	$	11,895		$	38,508	$	50,403
Intersegments revenues		(5,023	)		-		(5,023	)
Revenues from external customers	$	6,872		$	38,508	$	45,380
Segments operating income	$	1,551		$	1,587	$	3,138
Segments assets	$	17,898		$	82,816	$	100,714

Schedule of Segment Reconciliation

Segments operating income	$	3,138
Intercompany gains on intersegment sales		174
Operating income	$	3,312
Segments assets	$	100,714
Intercompany elimination		(1,064	)
Total assets	$	99,650

Six Months Ended June 30, 2012 [Member]

Schedule of Segment Results of Operations

	Cellocator segment			Pointer segment		Total
Segments revenues	$	10,752		$	34,959	$	45,711
Intersegments revenues		(2,936	)		-		(2,936	)
Revenues from external customers	$	7,816		$	34,959	$	42,775
Segments operating profit (loss)	$	(386	)	$	2,842	$	2,456
Segments assets	$	16,585		$	78,321	$	94,906

Schedule of Segment Reconciliation

Segments operating income	$	2,456
Intercompany gains on intersegment sales		196
Operating income	$	2,652
Segments assets	$	94,906
Intercompany elimination		(1,393	)
Total assets	$	93,513

Three Months Ended June 30, 2013 [Member]

Schedule of Segment Results of Operations

	Cellocator segment			Pointer segment		Total
Segments revenues	$	6,013		$	19,733	$	25,746
Intersegments revenues		(2,511	)		-		(2,511	)
Revenues from external customers	$	3,502		$	19,733	$	23,235
Segments operating profit	$	697		$	883	$	1,580
Segments assets	$	17,898		$	82,816	$	100,714

Schedule of Segment Reconciliation

Segments operating income	$	1,580
Intercompany gains on intersegment sales		187
Operating income	$	1,767
Segments assets	$	100,714
Intercompany elimination		(1,064	)
Total assets	$	99,650

Three Months Ended June 30, 2012 [Member]

Schedule of Segment Results of Operations

	Cellocator segment			Pointer segment		Total
Segments revenues	$	5,199		$	17,225	$	22,424
Intersegments revenues		(1,257	)		-		(1,257	)
Revenues from external customers	$	3,942		$	17,225	$	21,167
Segments operating profit (loss)	$	(1,093	)	$	2,185	$	1,092
Segments assets	$	16,585		$	78,321	$	94,906

Schedule of Segment Reconciliation

Segments operating income	$	1,092
Intercompany gains on intersegment sales		131
Operating income	$	1,223
Segments assets	$	94,906
Intercompany elimination		(1,393	)
Total assets	$	93,513

Year Ended December 31, 2012 [Member]

Schedule of Segment Results of Operations

	Cellocator segment			Pointer segment		Total
Segments revenues	$	22,660		$	68,540	$	91,200
Intersegments revenues		(6,368	)		-		(6,368	)
Revenues from external customers	$	16,292		$	68,540	$	84,832
Segments operating profit	$	1,731		$	3,015	$	4,746
Segments assets	$	12,522		$	85,003	$	97,525
Depreciation and amortization expenses	$	561		$	4,985	$	5,546
Expenditures for assets	$	156		$	3,877	$	4,033

Schedule of Segment Reconciliation

Segments operating income	$	4,746
Intercompany losses on intersegment sales		342
Operating income	$	5,088
Segments assets	$	97,525
Intercompany elimination		(1,240	)
Total assets	$	96,285

XML

Document and Entity Information	6 Months Ended
	Jun. 30, 2013
Document and Entity Information [Abstract]
Document Type	6-K
Amendment Flag	false
Document Period End Date	Jun. 30, 2013
Entity Registrant Name	Pointer Telocation Ltd
Entity Central Index Key	0000920532
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q2
Entity Filer Category	Non-accelerated Filer

XML

SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) (T.M.C. Transportation Limited [Member], ILS) In Thousands, unless otherwise specified	6 Months Ended
	Jun. 30, 2013	Aug. 01, 2012	Nov. 30, 2011
T.M.C. Transportation Limited [Member]
Subsidiary or Equity Method Investee [Line Items]
Percentage of share capital held	51.00%
Loan for business acquisition			2,500
Interest spread	4.00%
Interest and linkage to Israeli CPI		1,000