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SELECTED STATEMENT OF OPERATIONS DATA
 12 Months Ended
Dec. 31, 2025
Selected Statement of Operations Data [Abstract]  
SELECTED STATEMENT OF OPERATIONS DATA
NOTE 10 - SELECTED STATEMENT OF OPERATIONS DATA:
 
  a.
Revenues:
 
  1)
The Company’s revenues derive from the sale of software products and services in two operating segments, see Note 11. The Company has three product lines: (i) product line “A” - billing and customer care solutions for service providers; (ii) product line “B” - unified communication solutions for enterprises; and (iii) product line “C” - mobile messaging and communication solutions. Product lines “A” and “B” relate to the billing and related services reporting segment and product line “C” relates to the messaging reporting segment.
 
The following table sets forth the revenues classified by product lines:

 

   
Years Ended December 31,
  
   
2 0 2 5
    
2 0 2 4
    
2 0 2 3
  
   
U.S. dollars in thousands
  
                   
Product line “A”
  
$
9,622
    
$
11,765
    
$
11,497
  
Product line “B”
    
2,971
      
1,851
      
2,127
  
Product line “C”
    
6,864
      
7,830
      
7,988
  
   
$
19,457
    
$
21,446
    
$
21,612
  
 
  2)
The following table sets forth the geographical revenues classified by geographical location of the customers:

 

   
Years Ended December 31,
  
   
2 0 2 5
    
2 0 2 4
    
2 0 2 3
  
   
U.S. dollars in thousands
  
                   
Europe
  
$
11,425
    
$
11,402
    
$
11,633
  
The Americas
    
6,687
      
8,508
      
7,897
  
Israel
    
948
      
1,061
      
920
  
Other
    
397
      
475
      
1,162
  
   
$
19,457
    
$
21,446
    
$
21,612
  
 
  b.
Financial income, net:

 

   
Years Ended December 31,
  
   
2 0 2 5
    
2 0 2 4
    
2 0 2 3
  
   
U.S. dollars in thousands
  
Income:
                  
Interest on bank deposits and short-term investments
  
$
475
    
$
750
    
$
737
  
Non-dollar currency gains, net
    
255
      
-
      
50
  
Unrealized gain from marketable securities
    
7
      
11
      
8
  
Other financial income
    
-
      
9
      
9
  
     
737
      
770
      
804
  
Expenses:
                        
Non-dollar currency losses, net
    
-
      
(159
)
    
-
  
Bank commissions and charges
    
(33
)
    
(24
)
    
(27
)
Other financial expenses
    
(23
)
    
-
      
-
  
     
(56
)
    
(183
)
    
(27
)
   
$
681
    
$
587
    
$
777
  
 
  c.
Earnings per ordinary share (“EPS”):
 
The following table sets forth the computation of the Company’s basic and diluted EPS:
 
   
Years Ended December 31,
  
   
2 0 2 5
    
2 0 2 4
    
2 0 2 3
  
   
In thousands
  
                   
Weighted average number of shares issued and outstanding - used in computation of basic EPS
    
20,466
      
20,297
      
20,163
  
Incremental shares from assumed exercise of options
    
162
      
284
      
308
  
Weighted average number of shares used in computation of diluted EPS
    
20,628
      
20,581
      
20,471
  
 
In the years ended December 31, 2025, 2024 and 2023, options that had an anti-dilutive effect were not taken into account in computing the diluted EPS. The number of options that could potentially dilute EPS in the future and were not included in the computation of diluted EPS is 300,000, 200,000 and none, for the years ended December 31, 2025, 2024 and 2023, respectively.