Company: BWAY
Filing Date: 2025-09-30
Form Type: 6-K
Source: 0001171843-25-006185
Chunk: 7

Company: Brainsway Ltd.
Filing Date: 2025-09-30
Form: 6-K
Chunk 7
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consolidated unaudited interim Financial Statements were approved by the Board of Directors on September 29, 2025.

The accounting policies applied in the preparation of these condensed
consolidated unaudited interim Financial Statements are consistent with those followed in the preparation of the annual consolidated financial
statements.

NOTE 3: SYSTEM COMPONENTS AND LEASED SYSTEMS, NET

During the six-month periods ended June 30, 2025 and
2024, the Company acquired system components totaling $2,100
and $1,175, respectively, and transferred system components to leased systems in the carrying amounts of $1,166and
$1,662, respectively.

| 6 |

BRAINSWAY LTD. AND SUBSIDIARIES

NOTES TO THE CONDENSED CONSOLIDATED UNAUDITED INTERIM FINANCIAL STATEMENTS

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

NOTE 4: FINANCIAL INSTRUMENTS

Financial instruments measured at fair value:

| Schedule of Financial instruments measured at fair value 
 Fair value through profit and loss:                      
 Assets                                                   |     | Balance at June 30, 
 2025                | Level 1 |     |   | Level 3 |     |   | Total |     | Balance at   
 December 31, 
 2024         | Level 3 |   |     |   |  Total |   |
|:---------------------------------------------------------|:----|:--------------------|--------:|:----|:--|--------:|:----|:--|------:|:----|:-------------|--------:|:--|:----|:--|-------:|:--|
| Derivative financial                                     
 instruments (a)                                          |     | $                   |   1,408 |     | $ |       — |     | $ | 1,408 |     | $            |       — |   |     | $ |      — |   |
| Liabilities                                              |     |                     |         |     |   |         |     |   |       |     |              |         |   |     |   |        |   |
| Warrants (c)                                             |     |                     |       — |     |   |       — |     |   |     — |     |              |  (2,429 | ) |     |   | (2,429 | ) |
| Fair value through other comprehensive                   
 income:                                                  |     |