Entity Wide Disclosure

9 Months Ended

Sep. 30, 2011

Notes to Financial Statements

Entity Wide Disclosure

NOTE 12 - ENTITY WIDE DISCLOSURE

The Company operates in one reportable segment.

Disaggregated financial data is provided below as follows:

(1) Revenues by geographic area and

(2) Revenues from principal customers.

Revenues are attributed to geographic areas based on the location of the customers. The following is a summary of revenues by geographic areas:

3 months ended		9 months ended		Year ended
September 30		September 30		December 31,
2011	2010	2011	2010	2010
($ in thousands)

Israel	$124	$109	$479	$109	$119
Spain	233	122	523	308	343
Germany	119	428	257	467	497
India	-	-	1,083	-	-
Brazil	204	-	312	360	360
Poland	-	-	74	1,446	1,446
Argentina	234	60	353	115	150
Other	1,072	504	1,631	1,423	2,034
	$1,986	$1,223	$4,712	$4,228	$4,949

By principal customers:

3 months ended		9 months ended		Year ended
September 30		September 30		December 31,
2011	2010	2011	2010	2010

Customer A	6%	9%	10%	3%	2%
Customer B	12%	10%	11%	7%	7%
Customer C	6%	35%	5%	11%	10%
Customer D	-	-	23%	-	-
Customer E	10%	-	7%	9%	7%
Customer F	-	-	2%	34%	29%
Customer G	12%	5%	7%	3%	3%

All tangible long lived assets are located in Israel.