Company: ALAR
Filing Date: 2025-03-20
Form Type: 20-F
Source: 0001213900-25-025287
Chunk: 165

Company: Alarum Technologies Ltd.
Filing Date: 2025-03-20
Form: 20-F
Item: Item 19
Chunk 165
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 148                             6,325      6,473  
  December 31, 2023                                                                       
  Lease liabilities                     -                                 893        893  
  Accounts payable and accruals         -                               2,808      2,808  
  Long-term loans                       -                               1,092      1,092  
  Derivative financial instruments      109                                 -        109  
                                        109                             4,793      4,902  

Assets and liabilities which are not measured on a recurring basis
at fair value, are presented at their carrying amount, which approximates their fair value.

NOTE 4 - CASH AND CASH EQUIVALENTS:

As of December 31, 2024 and 2023, the balance
of cash and cash equivalents was comprised of cash at hand and short-term bank deposits of up to 3 months, as follows:

                                               December 31                                                   
                                               2024                                        2023              
 ─────────────────────────────────────────────────────────────────────────────────────────────────────────────
                                               U. S. dollars in thousands                                    
  Cash at hand                                                                  2,773                 3,064  
  Short-term bank deposits up to 3 months                                      12,308                 7,808  
  Cash and cash equivalents                                                    15,081                10,872  

NOTE 5 - TRADE RECEIVABLES:

As of December 31, 2024 and 2023, the balance
of trade receivables was comprised of open accounts, net of a provision for expected credit losses, as follows:

                                            December 31                                                 
                                            2024                                       2023             
 ────────────────────────────────────────────────────────────────────────────────────────────────────────
                                            U. S. dollars in thousands                                  
  Open accounts                                                             3,291                1,994  
  Provision for expected credit losses                                       ( 60                -      
  Trade receivables, net                                                    3,231                1,994  

F-18

ALARUM TECHNOLOGIES LTD.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 6 - GOODWILL & INTANGIBLE
ASSETS:

Composition

  2024                                                                                                
  Technologies             6,055       6,055      4,778        552      -          5,330         725  
  Customer relations       4,002       4,002