Company: SATT
Filing Date: 2025-08-15
Form Type: 10-Q
Source: 0001683168-25-006219
Chunk: 14

Company: SATIVUS TECH CORP.
Filing Date: 2025-08-15
Form: 10-Q
Item: Item 1
Chunk 14
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 the following assumptions:

    Schedule of assumptions used for valuation 

    August 2020 
  
    Share price 
    $0.86 
  
    Dividend yield 
     0% 
  
    Risk-free interest rate 
     0.21% 
  
    Expected term (in years) 
     5 
  
    Volatility 
     176.96% 

The Company accounted for the August 2020
Loan in accordance with ASC 470-20, Debt with conversion and other Options. The combined intrinsic value of the BCF for the August 2020
Loan was calculated and valued at $249 as of August 7, 2020, and the Company allocated $58 to the BCF as a liability. As of June 30, 2025,
the BCF was revalued at $90 ($138 as of December 31, 2024).

As of December 31, 2024, The Company
used an independent appraiser to estimate the fair value of BCF which used the Monte Carlo option pricing model using the following weighted
average assumptions:

    Schedule
of assumptions used for valuation 

    August 7, 2020  
    December 31, 2024 
  
    Share price 
    $0.80  
    $0.13 
  
    Dividend yield 
     0%  
     0% 
  
    Risk-free interest rate 
     0.13%  
     4.37% 
  
    Expected term (in years) 
     2  
     0.25 
  
    Volatility 
     163.31%  
     69.59% 

As of June 30, 2025 the fair value of
the conversion feature in the amount of $90 was calculated with the following parameters:

    June 30, 2025 
  
    Share price 
    $0.048 
  
    80% of the lowest volume-weighted average price 
    $0.038 

During the three months ended June 30,
2025 the Company recorded interest expenses related to the Loan in the amount of $10.

     F-13 

    SATIVUS TECH CORP.
  
    NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)
  
    U.S. dollars in thousands

    NOTE 3:-
    CONVERTIBLE LOANS (