Company: ALAR
Filing Date: 2025-03-20
Form Type: 20-F
Source: 0001213900-25-025287
Chunk: 163

Company: Alarum Technologies Ltd.
Filing Date: 2025-03-20
Form: 20-F
Item: Item 19
Chunk 163
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 ensuring its customers have sufficient funds to meet their needs and by selling to customers of high credit quality.
The Company has not historically experienced material credit losses. Additionally, all of the Company’s debt investments measured
at fair value through OCI are considered to have low credit risk. Management considers “low credit risk” for marketable bonds
to be an investment grade credit rating with at least one major rating agency.

F-14

ALARUM TECHNOLOGIES LTD.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)

Foreign exchange risk

The Company operates internationally and is exposed
to foreign exchange risk arising from foreign currency transactions, primarily with respect to the New Israeli Shekel (“ NIS”).
Foreign exchange risk arises from future commercial transactions, recognized assets and liabilities denominated in foreign currency. These
foreign currency-denominated transactions consist primarily of personnel, leases and other overhead costs. For the 2024, 2023 and 2022
reporting periods, foreign currency exchange gains and losses were immaterial.

Liquidity risk

Prudent liquidity risk management requires maintaining
sufficient cash and cash equivalents. The Company works to maintain sufficient cash and cash equivalents, taking into account forecasts
as to the cash flows required to fund its activities, in order to minimize the liquidity risk to which it is exposed. Cash flow forecasting
is performed by the Company’s finance department on a consolidated basis. The Company monitors rolling forecasts of the Company’s
liquidity requirements to ensure it has sufficient cash to meet operational needs. Surplus cash held by the operating entities of the
Company over and above the balance required for working capital management is invested in interest bearing current accounts and time deposits,
choosing instruments with appropriate maturities or sufficient liquidity to provide sufficient headroom as determined by the abovementioned
forecasts.

The table below categorizes non-derivative financial
liabilities into relevant maturity groupings based on the remaining period at financial position date to the contractual maturity date.

                                     Less than                                                  
                                     one year                                                   
 ────────────────────────────────────────────────────────────────────────────────────────────────
                                     U. S. dollars in thousands                                 
  December 31, 2024:                                                                            
  Lease liabilities                                                    359        261      -    
  Long-term loans                                                      938         32      -    
  Accounts payable and accruals                                      4,735          -      -    
                                                                     6,032        293      -    
  December 31, 2023: