Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 191

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 4A
Chunk 191
---
 expense research and development
costs as incurred.

Our external research and
development expenses consist primarily of costs such as fees paid to consultants, clinical sites, contractors and CROs in connection with
our preclinical and clinical development activities.

Because the bulk of our research
and development expenses are for internal personnel or for manufacture of our Alpha DaRT for use across our clinical trials and pre-clinical
studies, and the majority of our clinical trials and pre-clinical studies are led internally rather than using external CROs, we are unable
to allocate our research and development expenses on a program-by-program basis.

Grants from the IIA are offset
against research and development costs at the later of when grant receipt is assured or the expenses are incurred.

Research and development activities
are central to our business model. Product candidates in later stages of clinical development generally have higher development costs
than those in earlier stages of clinical development, primarily due to the increased size and duration of later-stage clinical trials.
We expect that our research and development expenses will continue to increase for the foreseeable future as we initiate additional clinical
trials of our Alpha DaRT technology, scale our manufacturing processes, continue to discover and develop additional components to the
Alpha DaRT platform or other product candidates, and hire additional clinical and scientific personnel.

The successful development
of our Alpha DaRT technology and other potential future product candidates is highly uncertain. Accordingly, at this time, we cannot reasonably
estimate or know the nature, timing and costs of the efforts that will be necessary to complete the development of these product candidates.
We are also unable to predict when, if ever, we will generate revenue and material net cash inflows from the commercialization and sale
of any of our product candidates for which we have obtained or may obtain marketing approval. We may never succeed in achieving further
regulatory approvals for any of our product candidates. The duration, costs and timing of preclinical studies, clinical trials and development
of our product candidates will depend on a variety of factors, including:

  successful completion of clinical                                                                                                      

  approval of IDEs or comparable                                                                                                          

  significant and changing government  

  timing and receipt of marketing                    

  successful construction of additional                                                                                                    

  securing                                                                         
  obtaining and maintaining patent and other intellectual                          

  commercializing our Alpha DaRT                                                                                                       

  acceptance of the product, if                                                  

  competition with other therapies;  

  maintenance of a continued acceptable                                                                   

A change in the outcome of
any