Doro ECONOMIC

Target: Doro AB (publ), Swedish company registration number 556161-9429. Research date: 26 October 2026. Scope: Doro AB, its controlled subsidiaries, Xplora Technologies AS, and identifiable controlling principals. Evidence period: Corporate historical records through 2026, principally 2024–2025.

Supply Chain & Sourcing Relationships

Business and product classification

Doro develops and markets mobile phones, smartphones, telecommunications equipment and connected devices designed principally for older users; its 2024 annual report identifies product manufacturing in Asia and shipment into European markets.¹

Doro’s 2024 report describes overseas manufacturing, logistics planning and supplier-related human-rights and environmental controls, including assessments of supplier risks and conflict-mineral origin reporting.¹

Direct supplier relationships

Doro’s published supplier-management material describes performance monitoring of manufacturers, quality controls and involvement in troubleshooting manufacturing processes in Asia.²

Doro’s publicly available sustainability material describes long-term supplier relationships, supplier audits and expectations of compliance with corporate social-responsibility standards.³

No public evidence identified establishing a direct procurement relationship between Doro or Xplora and Mehadrin, Hadiklaim, Galilee Export, Agrexco successors, or another named Israeli agricultural or industrial supplier.

No public evidence identified of Israeli-origin agricultural produce, food products, dates, citrus, avocados, fresh herbs or potatoes entering Doro’s commercial supply chain.

Manufacturing geography

Doro’s 2024 annual report states that its products are manufactured in Asia, and contemporary independent reporting in December 2025 identifies manufacturing in China and a laboratory in Hong Kong.^{1, 4}

Doro’s publicly described quality-control process involves oversight of external manufacturers in Asia, but the available source does not identify a comprehensive component-by-component supplier list.²

No public evidence identified that Doro operates an Israeli manufacturing facility or contracts with a specifically identified Israeli manufacturer.

Importer-of-record structure

Doro’s 2024 consolidated accounts identify Doro Hong Kong Ltd, Doro UK Ltd, Doro SAS, Doro AS, Doro Deutschland GmbH and other subsidiaries, including a wholly consolidated German operation, IVS Industrievertretung Schweiger GmbH.¹

Xplora’s 2025 annual report additionally identifies Doro (Shanghai) Technology Consulting Co., Ltd within the consolidated group, alongside the Hong Kong and European subsidiaries.⁵

These subsidiary schedules establish corporate ownership but do not establish which entity acts as importer of record for any hypothetical Israeli-origin shipment.^{1, 5}

No public evidence identified of an Israeli-incorporated importer-of-record entity, an Israeli customs broker acting specifically for Doro, or a joint venture handling imports from Israel.

Seasonal procurement

Doro’s published 2024 regional sales disclosure concerns telecommunications products and organizes sales geographically rather than by agricultural harvest or seasonal procurement categories.⁶

No public evidence identified of recurring December–April procurement from Israeli agricultural exporters, seasonal Israeli sourcing, or seasonal purchases from settlements.

Third-party and indirect sourcing

Doro’s international sales and supplier-management arrangements include external commercial counterparties and manufacturers, while its financial disclosures do not identify every downstream reseller or upstream component supplier.^{1, 2}

No public evidence identified connecting a named third-party distributor, white-label supplier, authorized partner, or component supplier in Doro’s disclosed commercial network to Israeli-origin goods or settlement operations.

Named intermediary investigation

Industry reporting published in December 2025 identifies Telenor, EE, Orange and Elisa as network partners for Doro Connect across named European markets.⁴

No public evidence identified establishing that those named Doro Connect relationships involve Israeli network operations, Israeli military procurement, or settlement services.

The 2012 Orange Israel arrangement identifies an intermediary rather than a proven direct manufacturer-to-operator supply contract. Contemporary reporting explicitly identifies Excel Telecom as Doro’s importer in Israel, while Orange Israel acted as the retailer offering the handset to consumers. Consequently, the available evidence supports a Doro-branded product entering an Israeli civilian retail distribution chain through a named local importer. It does not establish whether Doro AB supplied Excel Telecom directly, whether an overseas distributor or another Doro-group entity fulfilled the order, or whether Orange Israel purchased the phones from Excel Telecom under a wholesale agreement.^{7, 8}

Audiocare’s own distributor declaration establishes a separate claimed relationship with the Doro brand, but does not disclose whether its inventory originates directly from Doro AB, a controlled Doro subsidiary, another authorized wholesaler or secondary-market sourcing. The Israeli Get Care catalogue similarly identifies Doro-branded merchandise without exposing the underlying purchase or import transaction. Neither source establishes a verified direct supply contract between Doro or Xplora and the respective Israeli businesses.^{9, 10}

Product Origin, Labeling & Regulatory Compliance

Product origin

Doro’s 2024 annual report describes manufacturing in Asia and supply-chain transportation into Europe, while a December 2025 industry report specifically identifies China as the manufacturing country.^{1, 4}

The available disclosure establishes an Asian manufacturing footprint without identifying the origin of every semiconductor, communications module, battery or other internal component.^{1, 2}

No public evidence identified establishing Israeli manufacture of a named Doro product or component.

Settlement-origin products

No public evidence identified of Doro products manufactured in the West Bank, East Jerusalem, the Jordan Valley or Golan Heights.

No public evidence identified of products marketed by Doro as originating from Israel while actually manufactured in occupied territories.

No public evidence identified of a DEFRA, UK customs, Swedish customs or other regulatory finding concerning the labeling of Israeli or settlement-origin products sold by Doro.

Country-of-origin labeling compliance

Doro’s corporate standards and policies materials identify group-wide business-ethics and supplier-responsibility policies.¹¹

These published policy materials do not establish any specific Doro labeling investigation or enforcement proceeding related to Israeli settlement products.¹¹

No public evidence identified of an enforcement action, penalty, customs seizure, corrective labeling order or regulatory undertaking involving Doro and settlement-origin goods.

Corporate policy on occupied territories

Doro publishes supplier-responsibility and corporate-ethics information, including expectations concerning legal compliance and supplier conduct.^{11, 3}

No public evidence identified of a Doro-specific public policy expressly addressing the sourcing, labeling, importation or sale of products originating in Israeli settlements.

Product distribution into occupied territories

Doro’s publicly accessible country-selection website identifies consumer-facing European markets including Sweden, Norway, Finland, Denmark, Germany, France, the United Kingdom, Ireland, Spain and other European countries.¹²

The country-selection page does not identify an Israeli national consumer storefront or a dedicated Palestinian-territories storefront.¹²

No public evidence identified of a named Doro franchisee, licensee, official distributor, retailer or customer operating from a settlement in the West Bank, East Jerusalem or Golan Heights.

Investment, Capital & Financial Exposure

Foreign direct investment

Doro’s 2024 consolidated subsidiary schedule lists its corporate holdings, including operating companies in Norway, the United Kingdom, France, Hong Kong, the United States, Sweden and Germany; it does not list an Israeli-incorporated subsidiary.¹

Xplora’s 2025 consolidated subsidiary schedule includes Doro and Xplora operating companies in Norway, Sweden, Finland, Denmark, Germany, France, Spain, the United Kingdom, the United States, Hong Kong and China, without identifying an Israeli-incorporated subsidiary.⁵

No public evidence identified of a Doro or Xplora acquisition, factory, logistics hub, data centre, property investment or controlled operating business in Israel or the occupied territories.

Acquired Israeli operating subsidiaries

No public evidence identified of an Israeli operating company acquired or controlled by Doro or Xplora.

No acquisition date, purchase price, Israeli production site, Israeli employment figure, local market share or Israeli defence relationship can therefore be verified for an acquired Israeli subsidiary.

Research and development

Doro’s 2024 annual report describes research, development and product-management activities within its international organization, including a Hong Kong presence.¹

Independent reporting published in December 2025 also identifies a Hong Kong laboratory and Chinese manufacturing arrangements.⁴

No public evidence identified of an Israeli research and development centre, technology accelerator, government-supported innovation programme, Israeli university partnership or Israeli Preferred Technology Enterprise designation operated by Doro or Xplora.

Parent company acquisition of Doro

Xplora Technologies AS announced a recommended cash offer for Doro on 26 September 2024, at SEK 34 per share, and reported ownership of approximately 88.24% following share acquisitions announced on 15 January 2025.¹³

Xplora’s ownership increased to approximately 89.62% by April 2025 and exceeded 90% following additional purchases announced on 26 November 2025.¹³

Doro announced compulsory redemption proceedings and an application for delisting in December 2025.¹⁴

Xplora’s 2025 annual report records ownership of 97% of Doro at 31 December 2025.⁵

The acquisition establishes Norwegian corporate control of Doro, with the parent group headquartered in Oslo.^{5, 15}

Parent ownership and beneficial ownership

Xplora’s 2025 annual report identifies Passesta AS as its largest disclosed shareholder at 31 December 2025, with approximately 4.77 million shares representing 10.6% of issued share capital.⁵

Xplora’s board information identifies chairman Tore Engebretsen as the owner of Passesta AS, an investment company with technology-related investments.¹⁶

Xplora’s 2025 quarterly investor disclosure associates Sten Kirkbak with Kirkbak Holding AS and an interest in MK Capital AS.¹⁷

The parent-group shareholding disclosures identify other substantial investment vehicles including Harmonium Invest AS, Vinterstua AS, Eden AS and S. Munkhaugen AS.⁵

No public evidence identified of an Israeli shareholder holding a disclosed controlling interest in Doro or Xplora.

No public evidence identified of a material direct Israeli-company investment by Passesta AS, Kirkbak Holding AS, MK Capital AS or another identified controlling-principal vehicle in the examined disclosures.

Portfolio and fund exposure

No public evidence identified of a directly disclosed Doro or Xplora holding in an Israeli-domiciled operating company, an Israel-focused investment fund, Israeli sovereign bonds or Israel Bonds.

No public evidence identified of disclosed holdings in Israeli arms manufacturers, settlement-active corporations, or OHCHR-listed businesses attributable to Doro’s corporate treasury or an identifiable controlling-principal vehicle.

Financing the Israeli state

Xplora and Doro are described in their corporate disclosures as technology, device and communications businesses rather than sovereign-debt underwriters, securities distributors, banks or insurers.^{5, 18}

No public evidence identified of Doro or Xplora underwriting Israeli sovereign bonds, distributing Israel Bonds, arranging Israeli government financing, insuring Israeli military or settlement operations, or providing direct trade-finance facilities to Israeli defence contractors.

Shareholder and institutional activity

Doro’s 2024 annual report identifies pre-acquisition institutional shareholders, including Nordic investment entities and funds, before Xplora’s 2025 acquisition changed the ownership structure.^{1, 13}

No public evidence identified connecting a disclosed Doro corporate investment decision to settlement finance, Israeli war-bond purchases or Israeli sovereign-debt underwriting.

Operational Presence & Market Activity

Corporate footprint

Doro’s current legal notice identifies a Swedish legal entity registered under number 556161-9429 and a business office at Jörgen Kocksgatan 1B, Malmö, Sweden.¹⁹

Doro’s 2024 subsidiary disclosure identifies corporate locations in Sweden, Norway, the United Kingdom, France, Germany, Hong Kong and the United States.¹

The 2025 parent-group financial statements additionally identify Doro’s Shanghai consulting subsidiary.⁵

No public evidence identified of a Doro or Xplora office, warehouse, call centre, research facility, company-operated store or locally incorporated operating subsidiary in Israel or the occupied territories.

Employment

Doro reported 119 employees at the end of 2024, including 65 in Sweden, 22 in Germany, 12 in France, 11 in Hong Kong, seven in the United Kingdom and two in Norway.¹

Doro reported 2024 net sales of SEK 882.3 million, describing itself as a leading European supplier of mobile phones for senior users.²⁰

Xplora’s investor information describes the enlarged group as headquartered in Oslo with more than 200 employees as of 2026.¹⁵

No public evidence identified of employees specifically located in Israel or Israeli settlements.

Israeli tax and regulatory registration

Doro’s legal notice records Swedish incorporation and its Swedish organization and VAT identifiers.¹⁹

No public evidence identified of Israeli corporate tax residence, Israeli VAT registration, Israeli Preferred Technology Enterprise status or Israeli government investment incentives attributable to Doro or Xplora.

Market positioning

Doro’s 2024 geographical reporting divides its principal sales between the Nordic region, Western and Southern Europe and Africa, Central and Eastern Europe, and the United Kingdom and Ireland.⁶

For 2024, these regional categories represented SEK 208.6 million, SEK 352.0 million, SEK 131.5 million and SEK 190.2 million respectively, for total reported sales of SEK 882.3 million.²¹

The company’s geographical reporting does not disclose Israel as a separate revenue category.^{1, 21}

No public evidence identified of a Doro corporate statement designating Israel as a strategic growth market, regional headquarters, priority export destination or material national market.

Named telecommunications partners

A December 2025 industry report identifies Doro Connect arrangements using Telenor’s network in Sweden and Norway, EE in the United Kingdom, Orange in France and Elisa in Finland.⁴

No public evidence identified of a Doro-branded Israeli cellular-service agreement, Israeli mobile-network operator contract, or telecommunications arrangement with an Israeli government or military body.

Military and settlement customers

No public evidence identified of a Doro or Xplora product-supply contract with the Israel Defense Forces, Israeli Ministry of Defence, Israeli security agencies or settlement municipal authorities.

No public evidence identified of an authorized Doro reseller operating in a named West Bank, East Jerusalem or Golan Heights settlement.

Reservist employment policies and donations

No public evidence identified of Doro or Xplora paying Israeli military reservist salaries, providing an Israel-specific military-leave subsidy, or operating a documented employee-donation matching scheme for Israeli military or settlement organizations.

Historical Israeli commercial activity is supported by evidence beyond the original June 2012 launch announcement. On 24 June 2012, Globes reported that Orange Israel had launched the Swedish Doro PhoneEasy 615 for elderly customers, identifying Excel Telecom as Doro’s Israeli importer. The named supply structure was Doro as the product manufacturer and brand owner, Excel Telecom as the Israeli importer, Orange Israel/Partner Communications as the retail telecommunications channel, and Israeli civilian consumers as the intended purchasers. The published retail price was approximately NIS 1,300. This establishes a specific commercial distribution arrangement, although the article does not identify the legal entity invoicing Excel Telecom or establish direct contractual privity between Doro AB and Orange Israel.⁷

The Israeli launch had moved beyond a proposed future distribution arrangement by December 2012. An Israeli consumer-technology article published on 30 December 2012 described the Doro 615 as a handset launched in Israel several months earlier and listed its features and Israeli retail price. The article also quoted Doro’s chief executive concerning the company’s products for older consumers. This independently establishes continued public market presence approximately six months after the June launch, although the article does not establish transaction volumes, repeat wholesale orders or the identities of individual purchasers.²²

An additional historical Israeli retail channel is documented through Partner Communications’ own Doro 820 smartphone marketing page. The operator advertised a Doro-branded Android smartphone for older consumers alongside a dedicated cellular package containing 500 calling minutes, 500 SMS messages and 1 GB of data. Its promotional materials also described integration with the civilian Mokad Enosh emergency-assistance service. The page contains a customer-enquiry mechanism and identifies a minimum promotional stock of 300 units. This establishes a further product and retail offering beyond the original Doro 615, but the undated page does not independently establish when sales commenced, how many units were sold, or whether the advertised minimum stock was purchased or delivered.²³

The Israeli distributor Audiocare identifies Doro among the international brands for which it acts as an official Israeli representative and distributor. Its publicly accessible company description states that Audiocare imports, markets, distributes and supports communications, healthcare and audiology products. This establishes an explicitly claimed commercial intermediary relationship involving the Doro brand. However, the declaration does not identify particular Doro purchase orders, the Doro-group entity supplying Audiocare, shipment dates, invoice records, quantities sold or confirmed downstream customer transactions.⁹

An additional Israeli commercial website operated under the Get Care/Getter branding independently lists Doro as a business partner and identifies a Doro-branded amplified cordless telephone, BIGTEL1500, in its product catalogue. Its Doro-filtered catalogue displays one product. The website identifies Getter Get Care in its 2023 copyright notice. These records support a publicly advertised Israeli distribution or retail presence for a Doro-labelled product beyond the historical mobile-network channel, but do not establish completed sales, contractual authorization from Doro AB, the supplying legal entity, or a dated wholesale relationship. The precise corporate relationship between this channel and Audiocare also remains unverified.^{24, 10}

The examined dated evidence establishes an initial Israeli mobile-retail launch on 24–27 June 2012 and continued reporting on the Doro 615 in December 2012. The separate Doro 820 offering establishes another historical product marketed by Partner Communications, while Audiocare’s distributor declaration and the Get Care catalogue were publicly accessible during the October 2026 investigation. However, those latter pages carry no independently verified date of a completed Doro transaction. Their continued availability does not establish uninterrupted sales, annual recurrence or confirmed trading activity during 2024–2026.^{7, 22, 23, 9, 10}

2013–26 October 2026 - no public evidence identified: searches concerning Doro, Excel Telecom, Orange Israel/Partner Communications, Audiocare and Israeli Doro retail channels did not establish a continuous dated series of completed transactions, a current executed wholesale supply agreement, a verified final shipment, a formal termination notice or residual commercial sales after November 2024. The surviving Israeli product and distributor pages support historical or potentially continuing market representation, but do not establish whether Doro-branded products were actually purchased from the group or sold to Israeli end customers during the most recent period.^{23, 9, 24, 10, 25}

Corporate Structure & Foundational Ties

Founding history

Doro’s published corporate history identifies Claes Bühler and Olle Fagring as the two entrepreneurs behind the business established in Sweden in 1974.²⁶

The company’s early business involved introducing telephone-answering technology into the Swedish market, with commercial roots associated with Lund and Swedish telecommunications distribution.²⁶

The Swedish Tax Agency identifies Doro AB under organization number 556161-9429 and documents its subsequent corporate name and stock-market history.²⁷

No public evidence identified that Doro was founded or originally incorporated in Israel.

Current domicile and headquarters

Doro’s corporate legal notice identifies Sweden as its incorporation jurisdiction and Malmö as its business-office location.¹⁹

Xplora Technologies AS describes itself as a Norway-founded company headquartered in Oslo and operating the Doro and Xplora brands.¹⁵

No public evidence identified of a dual Israeli headquarters, historic Israeli registered office, or Israeli principal place of management for Doro or its parent.

Israeli-Nexus Floor factors

Founded in Israel: no public evidence identified; corporate history documents founding in Sweden in 1974.²⁶

Headquarters or principal management in Israel: no public evidence identified; corporate legal and parent disclosures identify Malmö and Oslo respectively.^{19, 15}

Israeli tax residence or Preferred Technology Enterprise status: no public evidence identified.

Beneficial ownership or control by Israeli capital: no public evidence identified; disclosed corporate control rests with Norwegian parent Xplora Technologies AS, whose published principal-shareholder records identify Norwegian-associated investment vehicles.^{5, 16}

Acquired Israeli corporate identity: no public evidence identified.

Government and institutional relationships

Doro’s corporate disclosures identify private commercial ownership, followed by acquisition by Xplora during 2025.^{1, 13}

No public evidence identified of an Israeli government ownership stake, Israeli state-appointed director, Israeli government concession, Israeli critical-infrastructure designation or Israeli state procurement arrangement.

Structural governance

Doro’s December 2025 compulsory-redemption process was conducted under Swedish company law following Xplora’s ownership exceeding 90%.^{14, 28}

No public evidence identified of Israeli state golden shares, founder-veto rights, charter provisions or other corporate governance mechanisms linking Doro’s mission or decision-making to the Israeli government.

Controlling principals

Doro’s published company history names Claes Bühler and Olle Fagring as founders, while its 2025 corporate announcement identifies Kjetil Fennefoss as interim chief executive.^{26, 14}

Xplora’s governance materials identify Tore Engebretsen as chairman and describe his investment vehicle Passesta AS and his historical technology-sector board positions.¹⁶

The parent group’s investor disclosures identify Sten Kirkbak as chief executive and disclose relevant executive-linked shareholdings.¹⁷

No public evidence identified of material Israeli investments, Israeli defence-industry directorships, settlement-organization governance roles or Israeli state appointments attributable to these named principals.

Historical structural changes

Swedish Tax Agency records document the distribution of Careium shares in December 2021 as part of Doro’s corporate history.²⁷

Historical investment research also describes Doro’s 2021 separation of its telecare business and subsequent focus on senior-oriented phones.²⁹

No public evidence identified of an Israeli operating subsidiary within that separation or associated with the restructured Doro group.

Civil-society and institutional listings

No public evidence identified establishing that Doro or Xplora appears as a named investigated enterprise in the accessible search results for the OHCHR settlement-business database, Who Profits, AFSC Investigate, Don’t Buy Into Occupation, BankTrack, PAX, Amnesty, Human Rights Watch, B’Tselem, SOMO or Al-Haq.

This finding is limited to accessible results and does not establish exhaustive coverage of every database edition or unpublished submission.

Profit Repatriation & Economic Contribution

Corporate revenue

Doro reported SEK 882.3 million in net sales for 2024.¹

Its revenue was geographically attributed primarily to European regional markets, without a separately reported Israel revenue category.²¹

Xplora’s 2025 annual report records group revenue of approximately NOK 1.918 billion following the addition of Doro’s operations.⁵

The 2025 consolidated segment accounts identify approximately NOK 1.101 billion of revenue in the Senior segment, corresponding to the acquired Doro business.⁵

Israel-specific revenue

No public evidence identified of a separately reported annual Israeli sales figure, Israeli customer concentration, Israeli government contract revenue or settlement-attributable turnover for Doro or Xplora.

No public evidence identified from which a defensible Israeli revenue estimate could be calculated.

Profit and dividend flows

Xplora’s 2025 annual report consolidates Doro as a subsidiary and reports a 97% ownership interest at 31 December 2025.⁵

The consolidated subsidiary accounts describe ownership and financial performance within the Norwegian-controlled group, but do not identify an Israeli subsidiary from which an Israel-specific dividend or profit-repatriation flow could be calculated.⁵

No public evidence identified of profits being repatriated from Israel to Doro, from Doro to an Israeli parent, or from Doro’s global operations into an Israeli-domiciled controlling entity.

Israeli tax contribution

No public evidence identified of quantifiable Israeli corporate income tax, municipal tax, VAT, employment taxes, royalties, concession fees or other Israeli public-revenue payments made by Doro or Xplora.

Economic ecosystem role

Doro’s 2024 corporate reporting characterizes its business as supplying telecommunications and connected products for senior users, while identifying its main commercial operations in European markets.^{1, 20}

No public evidence identified of Doro or Xplora being designated a significant Israeli employer, domestic industry anchor, strategic Israeli technology supplier, national-infrastructure operator or Israeli defence-industry contributor.

Post-19 July 2024 activity

Xplora announced its Doro acquisition offer on 26 September 2024 and completed the controlling acquisition in January 2025, placing the documented corporate transaction after 19 July 2024.¹³

The documented transaction concerns acquisition of a Swedish operating company by a Norwegian parent; no public evidence identified connects that transaction to an Israeli operating asset or settlement activity.^{5, 13}

Post-November 2024 activity

Xplora continued increasing its Doro shareholding during 2025, and Doro’s delisting was completed in December 2025.^{13, 27}

No public evidence identified establishing that Doro or Xplora commenced or continued a specific Israeli commercial, financial or settlement-related activity after November 2024.

Settlement-specific economic contribution

No public evidence identified of Doro or Xplora deriving revenue from settlement real estate, settlement retailers, settlement tourism, Israeli settlement infrastructure, agricultural operations in occupied territories, or contractual services to settlement authorities.

No public evidence identified of direct investment, financing, licensing, tax payments or profit repatriation attributable to a named settlement.

The June 2012 Orange Israel launch provides a historical Israeli retail-price anchor: NIS 1,299 for a cash purchase or three credit-card instalments, and NIS 39 per month over 36 instalments, equivalent to NIS 1,404 before any separately applicable contractual charges. Contemporary Ynet reporting also described a direct-debit option costing NIS 49 monthly for 36 months, equivalent to NIS 1,764. These figures establish the advertised consumer price range for the Doro 615 in Israel. They do not represent Doro’s wholesale revenue, manufacturer margin, net receipts or profit attributable to Israel.^{8, 30}

Partner Communications’ later Doro 820 promotion identifies a minimum stock of 300 units, but this is a promotional stock condition rather than an independently verified sales total. No unit price is disclosed on the examined page. Accordingly, the figure cannot establish 300 completed sales, recurring shipments or a calculable payment to Doro or its controlled subsidiaries.²³

2012–26 October 2026 - no public evidence identified: the examined Israeli launch reporting, Partner Communications product pages, Audiocare distributor description and Get Care product catalogue do not disclose Doro-specific Israeli wholesale revenue, completed transaction counts, purchase-order values, distributor commissions, customer concentration, aggregate shipments, contract duration or payments received by Doro AB or Xplora. The disclosed consumer prices and inventory conditions cannot support a defensible estimate of Doro’s Israel-attributable revenue or profit.^{7, 23, 9, 10, 8, 30}