SEGMENT REPORTING

12 Months Ended

Dec. 31, 2024

Segment Reporting [Abstract]

SEGMENT REPORTING

NOTE 20 – SEGMENT REPORTING

A. Information about reported segment profit or loss and assets

This segment’s structure reflects the financial information and reports used by the Company’s management, specifically its CODM, to make decisions regarding the Company’s business, including resource allocations and performance assessments, as well as the current operating focus in compliance with ASC 280, Segment Reporting. The Company’s reportable segments are not aggregated.

The Company reports segment information based on the management approach, which designates the internal reporting used by the Chief Operating Decision Maker (“CODM”), the Company’s Chief Executive Officer, for making decisions and assessing performance as the source of the Company’s reportable segments. The CODM allocate resources and assesses the performance of each operating segment based on potential business opportunities, historical and potential future sales and operating expenses.

The Company has two reportable segments: (i) global telecom, and (ii) cybersecurity technology.

The Company’s method for measuring profitability on a reportable segment basis is operating loss. The Company adopted ASU 2023-07 in December 2024. The most significant provision was for the Company to disclose significant segment expenses that are regularly provided to the CODM. The Company’s CODM periodically reviews operating loss by segment and treats it as a significant segment expense.

WORLD HEALTH ENERGY HOLDINGS, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 20 – SEGMENT REPORTING (cont.)

The following table presents information about the Company’s reportable segments for the year ended December 31, 2024 and 2023:

Operating loss related to the Company’s reportable segments and the reconciliation of the total net loss attributable to common stockholders is as follows:

	Year ended
	December 31
	2024			2023
Revenue from global telecom		80,516			6,373
Cost related to global telecom		(494,721	)		(219,390	)
Operating loss from global telecom		(414,205	)		(213,017	)
Revenue from cybersecurity technology		85,512			201,336
Cost related to cybersecurity technology		(785,168	)		(639,014	)
Operating loss from cybersecurity technology		(699,656	)		(437,678	)
Professional services		(89,557	)		(161,054	)
Share base compensation		(2,602,364	)		(5,745,962	)
Other general and administrative expenses		(284,244	)		(342,443	)
Total Operating loss		(4,090,027	)		(6,900,154	)
Financing (expenses) income, net		(784,141	)		2,746
Other loss		-			(151,015	)
Changes in fair value of commitment to issue shares		(28,312	)		-
Loss before equity in net loss of equity investments		(4,902,480	)		(7,048,423	)
Less: Equity in net loss of equity investments		-			(1,977	)
Net loss		(4,902,480	)		(7,050,400	)