Company: GAUZ
Filing Date: 2025-07-03
Form Type: F-3
Source: 0001213900-25-061387
Chunk: 8

Company: Gauzy Ltd.
Filing Date: 2025-07-03
Form: F-3
Chunk 8
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 Company As a company with less than $1.235 billion in revenue during our last fiscal year, we qualify as an “emerging growth company” as defined in the Jumpstart Our Business Startups Act, or JOBS Act. An emerging growth company may take advantage of specified reduced reporting and other burdens that are otherwise applicable generally to public companies. In particular, as an emerging growth company, we:

| ● | may present only two years of audited financial statements                                                                     
 and only two years of related Management’s Discussion and Analysis of Financial Condition and Results of Operations disclosure 
 in our initial registration statement;                                                                                         |

| ● | are not required to provide a detailed narrative disclosure                                                                              
 discussing our compensation principles, objectives and elements and analyzing how those elements fit with our principles and objectives, 
 which is commonly referred to as “compensation discussion and analysis”;                                                                 |

| ● | are not required to obtain a non-binding advisory vote                                                                      
 from our shareholders on executive compensation or golden parachute arrangements (commonly referred to as the “say-on-pay,” 
 “say-on-frequency” and “say-on-golden-parachute” votes);                                                                    |

| ● | will not be required to conduct an evaluation of our internal control over financial reporting; |

| ● | are exempt from certain executive compensation disclosure provisions requiring a pay-for-performance graph and chief executive 
 officer pay ratio disclosure; and                                                                                              |

| ● | are exempt from the auditor attestation requirement in the assessment                        
 of our internal control over financial reporting pursuant to the Sarbanes-Oxley Act of 2002. |

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We may take advantage of these provisions until such time that we are no longer an emerging growth company. We would cease to be an emerging growth company upon the earlier to occur of: (1) the last day of the fiscal year in which we have total annual gross revenues of $1.235 billion or more; (2) the date on which we have issued more than $1.0 billion in nonconvertible debt during the previous three years; (3) the last day of the fiscal year following the fifth anniversary of the date of our initial public offering (i.e., December 31, 2029); or (4) the date on which we are deemed to be a large accelerated filer under the rules of the SEC. We may choose to take advantage of some but not all of these reduced burdens, and therefore the information that we provide holders of our ordinary shares may be different than