Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 93

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 3
Chunk 93
---
significantly and could fall below the expectations of securities analysts and investors due to seasonality and other factors, some of
which are beyond our control, resulting in a decline in its stock price.

Our quarterly operating results
may fluctuate significantly because of several factors, including:

  labor availability and costs          

  profitability of our products,                               

  changes in interest rates;  
 ──────────────────────────────

  impairment of long-lived assets;  

  macroeconomic conditions, both  

  changes in competitive conditions;  
 ──────────────────────────────────────

  expansion to new markets; and  

  fluctuations in commodity prices.  

If securities or industry analysts do not
publish or cease publishing research or reports about us, our business, or our market, or if they change their recommendations regarding
our ordinary shares adversely, then the price and trading volume of our ordinary shares could decline.

The trading market for the
ordinary shares will be influenced by the research and reports that industry or financial analysts publish about its business. We do not
control these analysts, or the content and opinions included in their reports. As a new public company, the analysts who publish information
about our ordinary shares have had relatively little experience with us, which could affect their ability to accurately forecast our results
and make it more likely that we fail to meet their estimates. In the event we obtain industry or financial analyst coverage, if any of
the analysts who cover us issues an inaccurate or unfavorable opinion regarding it, our share price would likely decline. If one or more
of these analysts cease coverage of us or fail to publish reports on us regularly, our visibility in the financial markets could decrease,
which in turn could cause our share price or trading volume to decline.

We are eligible to be treated as an emerging
growth company, as defined in the Securities Act, and we cannot be certain if the reduced disclosure requirements applicable to emerging
growth companies will make our ordinary shares less attractive to investors because we may rely on these reduced disclosure requirements.

We qualify as an emerging
growth company within the meaning of the Securities Act, and we take advantage of certain exemptions from disclosure requirements available
to emerging growth companies, which could make our securities less attractive to investors and may make it more difficult to compare our
performance with other public companies.

We are eligible to be treated
as an emerging growth company, as defined in Section 2(a) of the Securities Act, as modified by the JOBS Act. Under the JOBS Act, emerging
growth companies can