Company: NAVN
Filing Date: 2025-06-20
Form Type: DRS
Source: 0001628279-25-000383
Chunk: 324

Company: Navan, Inc.
Filing Date: 2025-06-20
Form: DRS
Chunk 324
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| Accrued interest                                     |     |                   |   2,642 |     |   |   2,270 |
| Other                                                |     |                   |  15,654 |     |   |   6,959 |
| Total accrued expenses and other current liabilities |     | $                 | 136,798 |     | $ | 127,242 |

________________

(1) This balance represents the timing difference of when the Company charges customers for certain travel booking transactions, and when the balance is remitted to travel supply partners or needs to be refunded.

(2) This balance represents the vested and unpaid rewards earned by users of our platform. Refer to Revenue Recognition within Note 1 — Description of Business and Significant Accounting Policies for further details.

<div align='center'>F-22</div>

#### Other Non-Current Liabilities
Other non-current liabilities consisted of the following (in thousands):

|                                                          |     | As of January 31, |   2025 |     |   |   2024 |
|:---------------------------------------------------------|:----|:------------------|-------:|:----|:--|-------:|
| Loss contingency reserves(1)                             |     | $                 |  8,120 |     | $ |  5,548 |
| Deferred tax liability                                   |     |                   |  7,655 |     |   |  7,028 |
| Taxes payable for unrecognized tax benefits              |     |                   |  2,288 |     |   |  2,743 |
| Redeemable convertible preferred stock warrant liability |     |                   |    427 |     |   |    297 |
| NOW Scheme contingency payable(2)                        |     |                   |  3,806 |     |   |  5,119 |
| Other non-current liabilities                            |     |                   |    653 |     |   |    449 |
| Total other non-current liabilities                      |     | $                 | 22,949 |     | $ | 21,184 |

________________

(1) Loss contingency reserves consist of accruals related primarily to employment taxes.

(2) Refer to Note 13 — Commitments and Contingencies for further information on the NOW Scheme.

#### NOTE 5 – LEASES
Our operating leases primarily include leases for office space in various locations around the world under non-cancellable operating lease arrangements that expire at various dates through fiscal year