Company: RSKD
Filing Date: 2025-03-06
Form Type: 20-F
Source: 0001851112-25-000006
Chunk: 230

Company: RISKIFIED LTD.
Filing Date: 2025-03-06
Form: 20-F
Item: Item 19
Chunk 230
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 positions related to current year                                      5,273  
  Reductions for tax positions of prior years                   ( 13)                                  
  Balance – December 31, 2023                                   $                              16,512  
  Additions based on tax positions related to current year                                      4,779  
  Reductions for tax positions of prior years                   ( 474)                                 
  Balance – December 31, 2024                                   $                              20,817  

As of December 31, 2024 and 2023, the total amount of gross unrecognized tax benefits was $ 20.8 16.5 2.9 1.0

We are not currently under audit for income taxes. As of December 31, 2024, tax years beginning with the year ended December 31, 2020 remain subject to examination by the Israel tax authorities and tax years beginning with the year ended December 31, 2021 remain subject to examination by the Internal Revenue Service and certain U. S. state jurisdictions.

F-36

RISKIFIED LTD.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

13. Net Profit (Loss) Per Share Attributable to Ordinary Shareholders

The following table sets forth the computation of basic and diluted net profit (loss) per share attributable to ordinary shareholders for the periods presented:

                                                                                            Year Ended December 31,                                                                                                                            
                                                                                            2024                                                                                                                                               
                                                                                            Class A                                                                                                                                            
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
                                                                                            (in thousands, except share and per share data)                                                                                                    
  Numerator:                                                                                                                                                                                                                                   
  Net profit (loss) attributable to ordinary shareholders, basic and diluted                $                                                      ( 24,901)       ( 10,021)        ( 38,407)       ( 20,628)       ( 57,734)       ( 46,971)  
  Denominator:                                                                                                                                                                                                                                 
  Weighted-average shares used in computing net profit (loss) per share                                                                          121,867,011      49,040,148      115,005,250      61,768,148      92,450,867      75,216,507  
  Net profit (loss) per share attributable to ordinary shareholders, basic and diluted      $                                                        ( 0.20)         ( 0.20