Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 201

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 4A
Chunk 201
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our foreign currency exchange rate risk. In the future, we may enter into formal currency hedging transactions to decrease the risk of
financial exposure from fluctuations in the exchange rates of our principal operating currencies. These measures, however, may not adequately
protect us from the material adverse effects of such fluctuations.

Emerging Growth Company Status

The Jumpstart Our Business
Startups Act of 2012, or the JOBS Act, permits an “emerging growth company” such as us to take advantage of an extended transition
period to comply with new or revised accounting standards applicable to public companies until those standards would otherwise apply to
private companies.

We are in the process of evaluating
the benefits of relying on other exemptions and reduced reporting requirements under the JOBS Act. Subject to certain conditions, as an
emerging growth company we intend to rely on certain of these exemptions, including exemptions from the requirement to provide an auditor’s
attestation report on our system of internal controls over financial reporting pursuant to Section 404(b) of the Sarbanes-Oxley Act and
from any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or a
supplement to the auditor’s report providing additional information about the audit and the financial statements, known as the auditor
discussion and analysis. We will remain an emerging growth company until the earlier of: (i) the last day of the fiscal year in which
we have total annual gross revenues of $1.235 billion or more; (ii) the date on which we have issued more than $1 billion in nonconvertible
debt during the previous three years; (iii) the date on which we are deemed to be a large accelerated filer under the rules of the SEC;
or (iv) December 31, 2027.

  Research and Development, Patents  

For a discussion of our research
and development policies, see “ Item 4. B” above and the “Key Information-Risk Factors-Risks Related To Our Incorporation
and Location In Israel” in Item 3. D above.

For a description of our intellectual
property, please see “Item 4. B” above under“-Intellectual Property.