GOODWILL AND INTANGIBLE ASSETS, NET (Tables)

12 Months Ended

Dec. 31, 2025

	Internal-use Software		Customer Relations		Technology		Goodwill		Total
Cost:
Balance as of January 1, 2025		465		870		2,523		1,083		4,941

Consolidation of Metagramm (note 8.C)		-		390		550		5,309		6,249
Balance as of December 31, 2025		465		1,260		3,073		6,392		11,190

Accumulated amortization:
Balance as of January 1, 2025		429		351		1,192		-		1,972

Amortization recognized during the period		36		241		504		-		781
Balance as of December 31, 2025		465		592		1,696		-		2,753

Amortized cost:
As of December 31, 2025		-		668		1,377		6,392		8,437

	Internal-use Software		Customer Relations		Technology		Goodwill		Total
Cost:
Balance as of January 1, 2024		465		870		2,523		1,083		4,941
Cost, beginning balance		465		870		2,523		1,083		4,941

Additions		-		-		-		-		-
Balance as of December 31, 2024		465		870		2,523		1,083		4,941
Cost, ending balance		465		870		2,523		1,083		4,941

Accumulated amortization:
Balance as of January 1, 2024		276		227		771		-		1,274
Accumulated amortization, beginning balance		276		227		771		-		1,274

Amortization recognized during the year		153		124		421		-		698
Balance as of December 31, 2024		429		351		1,192		-		1,972
Accumulated amortization, ending balance		429		351		1,192		-		1,972

Amortized cost:
As of December 31, 2024		36		519		1,331		1,083		2,969
Amortized cost		36		519		1,331		1,083		2,969

C. Estimated annual amortization expense for each of the next five years is as follows:

Viewbix Inc. 10-K