RETALIX LTD.

NOTE 15 – SELECTED INCOME STATEMENT DATA:
RETALIX LTD.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)
a. General and administrative expenses - allowance for doubtful accounts:
F-47
Year ended December 31
2005 2004 2003
U.S. $ in thousands
The changes in allowance for doubtful accounts are composed as
follows:
Balance at beginning of year 3,154 2,778 1,367
Increase during the year 2,237 1,256 1,822
Bad debt written off (987) (880) (411)
Balance at end of year 4,404 3,154 2,778
Year ended December 31
2005 2004 2003
U.S. $ in thousands
b. Financial income (expenses):
Realized gain on marketable securities - net 308 100 18
Non-dollar currency gains (losses) -net (637) 218 374
Interest income 3,011 1,494 918
Interest and bank commissions expense (2,480) (1,727) (1,405)
202 85 (95)
c. Other general income (expenses) -net:
Gain (loss) on sale of property and equipment - 15 (62)
d. Earnings per share (“EPS”):
- 15 (62)
Following are data relating to the nominal value of shares - basic and diluted used in the purpose of computation of EPS:
Year ended December 31
2005 2004 2003
Number of shares in thousands
Weighted average number of shares issued and outstanding- used in
computation of basic earnings per share 18,710 15,746 12,323
Add incremental shares from assumed exercise of options 949 806 760
Weighted average number of shares used in computation of diluted
earnings per share 19,659 16,552 13,083