NOTE 12:- GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER DATA

  

Summary information about geographic areas: 

 

ASC 280, “Segment Reporting,” establishes standards for reporting information about operating segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company manages its business on the basis of one reportable segment, and derives revenues from selling its products mainly through distributor agreements. The following is a summary of revenues within geographic areas: 

 

    Year ended
December 31,
 
    2018     2017  
             
United States   $ 164     $ 90  
Israel     49       8  
United Kingdom     50       74  
European Union (excluding United Kingdom)     8       14  
India     17       14  
Other     30       39  
                 
    $ 318     $ 239  

 

During the year ended December 31, 2018, there were sales to two distributors each of which accounted for approximately 22% of total sales. During the year ended December 31, 2017, there were sales to two distributors each of which accounted for approximately 11% of total sales.

 

The Company’s long-lived assets are all located in Israel.

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Historical Timeline

Fiscal YearFiled
2018Apr 15, 2019Showing above
2017Mar 29, 2018

About Segments Disclosures

Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.

Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.