Company: EVGN
Filing Date: 2025-03-27
Form Type: 20-F
Source: 0001178913-25-001092
Chunk: 14

Company: Evogene Ltd.
Filing Date: 2025-03-27
Form: 20-F
Item: Item 3
Chunk 14
---
 companies entitled to
benefits under the Investment Law as in effect prior to January 1, 2011 were entitled to choose to continue to enjoy such benefits,
provided that certain conditions are met, or elect instead irrevocably to forego such benefits and have the benefits of the 2011 Amendment
apply. The 2017 Amendment introduced new benefits for Technological Enterprises, alongside the existing tax benefits.

On October 24, 2010, we received a tax ruling from the Israel
Tax Authority, according to which, among other things, our activity has been qualified as an “industrial activity”, as defined
in the Investment Law and is also eligible to tax benefits as a Beneficiary Enterprise, which will apply to the turnover attributed to
such enterprise. The benefit period under this tax ruling ended in 2018, and since we did not generate any taxable income until tax year
2018, we were not entitled to any tax benefits under this tax regime.

We have reviewed and evaluated the implications and effect of the
benefits under the 2011 and 2017 Amendments, and, while potentially eligible for such benefits, we have not yet chosen to be subject to
the tax benefits introduced by the 2011 or the 2017 Amendments.

78

  ITEM 6.      DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES  
 ───────────────────────────────────────────────────────────

A. Directors
and Senior Management

The following table sets forth the name, age and position of each
of our executive officers and directors as of the date of this Annual Report.

  Name                                   Age      Position                                            
  Name                                   Age                                                          
 ──────────────────────────────────────────────────────────────────────────────────────────────────────
  Executive officers                                                                                  
  Mr. Ofer Haviv                          58      President and Chief Executive Officer and Director  
  Mr. Yaron Eldad                         59      Chief Financial Officer                             
  Dr. Gabi Tarcic                         45      Vice President Product                              
  Dr. Ilia Zhidkov                        48      Vice President Computational Platform               
  Dr. Elran Haber                         44      Chief Executive Officer of Biomica Ltd.             
  Mr. Yoash Zohar                         58      Chief Executive Officer of Casterra Ag Ltd.         
  Mr. Amit Noam                           43      Chief Executive Officer of Lavie Bio Ltd.           
  Dr. Dan Jacob Gelvan                    60      Chief Executive Officer of Ag Plenus Ltd.