Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 304

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 19
Chunk 304
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-converted method based on the nature of such securities. Diluted net loss per share is the same
as basic net loss per share in periods when the effects of potentially dilutive shares of Ordinary shares are anti-dilutive.

F-16

ALPHA TAU MEDICAL
LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS

U. S. dollars
in thousands (except share and per share data)

NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (Cont.)

  Segment information:  

The Company identifies
operating segments in accordance with ASC Topic 280, “ Segment Reporting” as components of an entity for which discrete financial
information is available and is regularly reviewed by the Chief Operating Decision Maker (“ CODM”), or decision-making group,
in making decisions regarding resource allocation and evaluating financial performance. The Company operates in one operating and reportable
segment. Financial information is evaluated regularly by the CODM, who is the Company’s CEO, in deciding how to allocate resources
and assessing performance. The Company’s CODM allocates resources and assesses performance based upon discrete financial information
at the consolidated level.

  Recently adopted Accounting Standards:  

In November 2023,
the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, requiring public entities
to disclose information about their reportable segments’ significant expenses and other segment items on an interim and annual basis.
Public entities with a single reportable segment are required to apply the disclosure requirements in ASU 2023-07, as well as all existing
segment disclosures and reconciliation requirements in ASC 280 on an interim and annual basis. The Company adopted ASU 2023-07 during
the year ended December 31, 2024. See note 16 for further detail.

  Recently issued accounting pronouncements not yet adopted:  

As an “emerging
growth company”, the Jumpstart Our Business Startups Act (JOBS Act) allows the Company to delay adoption of new or revised accounting
pronouncements applicable to public companies until such pronouncements are made applicable to private companies. The Company has elected
to use this extended transition period under the JOBS Act. The adoption dates discussed below reflect this election.

In December 2023,
the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires public