Company: NAVN
Filing Date: 2025-07-28
Form Type: DRS/A
Source: 0001628279-25-000476
Chunk: 354

Company: Navan, Inc.
Filing Date: 2025-07-28
Form: DRS/A
Chunk 354
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| Ending balance                                              |     | $                      | 9,457 |     | $ | 8,783 |

The Company includes interest and penalties related to unrecognized tax benefits through income tax expense. As of January 31, 2025 and 2024, the amount of accrued interest and penalties related to uncertain tax positions was $0.4 million.

Although it is reasonably possible that certain unrecognized tax benefits may increase or decrease within the next 12 months due to tax examination changes, settlement activities, or the impact on recognition and measurement considerations related to the results of published tax cases or other similar activities, the Company does not anticipate any significant changes to unrecognized tax benefits over the next 12 months.

The Company files federal, state, and foreign tax returns with varying statutes of limitations. The tax years since inception of the Company in 2015 remain open to examination due to the carryover of unused net operating losses and tax credits.

<div align='center'>F-40</div>

#### NOTE 13 - COMMITMENTS AND CONTINGENCIES

#### Purchase Obligations
In the normal course of business, the Company enters into non-cancelable purchase commitments with various parties primarily related to the purchase of cloud hosting arrangements and software subscriptions. The table below presents the summarized purchase obligations as of January 31, 2025 (in thousands):

|                      |     | Payments Due By Period as of January 31, 2025 |        |     |                  |        |     |             |       |     |             |   |     |                   |   |
|:---------------------|:----|:----------------------------------------------|-------:|:----|:-----------------|-------:|:----|:------------|------:|:----|:------------|:--|:----|:------------------|:--|
|                      |     | Total                                         |        |     | Less than 1 Year |        |     | 1 - 3 Years |       |     | 3 - 5 Years |   |     | More than 5 Years |   |
| Purchase obligations |     | $                                             | 31,032 |     | $                | 21,556 |     | $           | 9,476 |     | $           | — |     | $                 | — |

#### Litigation
In the ordinary course of business, the Company may be subject from time to time to various litigation and administrative proceedings, disputes or claims. In the event that the Company becomes a party to litigation