Company: RSKD
Filing Date: 2025-03-06
Form Type: 20-F
Source: 0001851112-25-000006
Chunk: 231

Company: RISKIFIED LTD.
Filing Date: 2025-03-06
Form: 20-F
Item: Item 19
Chunk 231
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)          ( 0.33)         ( 0.33)         ( 0.62)         ( 0.62)  

Basic and diluted net profit (loss) per share attributable to ordinary shareholders are the same for each class of ordinary shares as they are entitled to the same liquidation and dividend rights. The weighted-average potential ordinary shares that were excluded from the computation of diluted net profit (loss) per share attributable to ordinary shareholders for the periods presented because including them would have been anti-dilutive, or whose issuance is contingent upon the satisfaction of certain market conditions, are as follows:

                                                Year Ended December 31,                                                                                           
                                                2024                                         2023                                                                 
                                                Class A                                      Class A                                                              
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Warrants to purchase ordinary shares (1)                                      146,557                      725,334      753,565         873,370        850,650  
  Outstanding share options                                                   9,122,598                   11,654,082                   16,067,720                 
  Unvested RSUs                                                              21,711,292                   23,375,114                   16,176,275      2,131,015  
  Total                                                                      30,980,447                   35,754,530      753,565      33,117,365      2,981,665  

_________________

(1) In 2024, includes warrants issued to customers. In 2023 and 2022, includes the warrants to purchase ordinary shares and warrants issued to customers.

F-37

RISKIFIED LTD.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

14. Employee Benefit Plans

We have a defined-contribution plan in the United States intended to qualify under Section 401 of the Internal Revenue Code, or the 401(k) Plan. The 401(k) Plan covers substantially all employees who meet minimum age and service requirements and allows participants to defer a portion of their annual compensation on a pre-tax basis. We offer a safe harbor matching contribution in an amount equal to 100 4 1.1 1.5 1.1

Israeli Severance Pay

Pursuant to Israel’s Severance Pay Law, Israeli employees are entitled to severance pay equal to one month’s salary for each year of employment, or a portion thereof. We have elected to include