Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 305

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 19
Chunk 305
---
 entities,
on an annual basis, to provide disclosure of specific categories in the rate reconciliation, as well as disclosure of income taxes paid
disaggregated by jurisdiction. For the Company, ASU 2023-09 is effective for fiscal years beginning after December 15, 2025, with early
adoption permitted. The Company is currently evaluating the impact of adopting ASU 2023-09.

In November 2024,
the FASB issued ASU 2024-03, Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40):
Disaggregation of Income Statement Expenses, requiring public entities to disclose additional information about specific expense categories
in the notes to the financial statements on an interim and annual basis. ASU 2024-03 is effective for fiscal years beginning after December
15, 2026, and for interim periods beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating
the impact of adopting ASU 2024-03.

F-17

ALPHA TAU MEDICAL
LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS

U. S. dollars
in thousands (except share and per share data)

NOTE 3:- PREPAID EXPENSES AND OTHER RECEIVABLES

                              December 31,                                
                              2023                       2024             
 ──────────────────────────────────────────────────────────────────────────
  Government authorities      $                 325      $           315  
  Prepaid expenses                              472                1,042  
  Other receivables                              19                   17  
                              $                 816      $         1,374  

NOTE 4:- PROPERTY AND EQUIPMENT, NET

                                      December 31,                                    
                                      2023                          2024              
 ──────────────────────────────────────────────────────────────────────────────────────
  Cost:                                                                               
  Manufacturing equipment             $                  8,617      $          8,721  
  Computers and software                                   522                   562  
  Laboratory equipment                                   1,085                 1,158  
  Furniture and office equipment                           148                   152  
  Cars                                                     143                   145  
  Capital work-in-progress                                   -                 1,998  
  Land (1)                                               5,248                 5,251  
                                                        15,763                17,