Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 321

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 19
Chunk 321
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believes that since the Company has a history of losses, and there is uncertainty with respect to future taxable income of the Company,
it is more likely than not that the deferred tax assets will not be utilized in the foreseeable future. Thus, a full valuation allowance
was provided to reduce deferred tax assets to their realizable value.

In 2023 and 2024
the main reconciling item for the Company’s tax rate is tax loss carryforwards and temporary differences, for which a full valuation
allowance was provided.

  Tax assessment:  

The Company has
tax assessments through 2019 that are considered to be final.

NOTE 15:- BASIC AND
DILUTED NET LOSS PER SHARE

The following table
sets forth the computation of the Company’s basic and diluted net loss per Ordinary share:

                                                                                       Year ended December 31,                                                                      
                                                                                       2022                                         2023                      2024                  
 ────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Numerator:                                                                                                                                                                        
  Net loss                                                                             $                              ( 33,762      $           ( 29,157      $           ( 31,750  
  Denominator:                                                                                                                                                                      
  Weighted-average shares used in computing net loss per share, basic and diluted                                   63,534,875                69,377,922                69,927,566  
  Net loss per share, basic and diluted                                                $                                ( 0.53      $             ( 0.42      $             ( 0.45  

F-30

ALPHA TAU MEDICAL
LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS

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

NOTE 15:- BASIC AND
DILUTED NET LOSS PER SHARE (Cont.)

The
following securities were not included in the computation of diluted net loss per share, because to do so would have been anti-dilutive:

                                 Year ended December 31,                                                  
                                                    2022                                                  
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────
  Outstanding share options                                    8,237,794      10,520,774      14,449,650  
  Unvested RSUs                                                  924,867         813,268         857,899  
  Warrants