Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 299

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 19
Chunk 299
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 grant date fair value of its Restricted Share Units (“ RSUs”) based on the closing market price of the ordinary share on
or immediately before the date of grant.

F-12

ALPHA TAU
MEDICAL LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (Cont.)

The Company used
the following assumptions for options granted to employees and non-employees:

                                            Year ended December 31,                                                               
                                                               2022                                                               
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Expected term (years)              1                                   5.5 - 6.1            2.5 - 6.1           1.1 - 6.1       
  Expected volatility                2                                   43.5%- 87.8%         50.6%- 58.0%        52.2%- 93.0%    
  Risk-free interest rate            3                                   1.6%- 3.8%           3.8%- 4.5%          3.8%- 4.4%      
  Expected dividend yield            4                                   0%                   0%                  0%              
  Fair value of Ordinary share       5                                   $ 4.20 -$ 11.41      $ 3.01 -$ 4.60      $ 2.05 -$ 2.98  
  Exercise price                                                         $ 4.66 -$ 11.50      $ 3.01 -$ 4.60      $ 2.05 -$ 11.5  

These
assumptions and estimates were determined as follows:

  Expected term — The expected term of options granted is based on historical experience and                                                 

  Expected volatility — Since the Company has a limited trading history of its Ordinary shares,                                              

  Risk-free interest rate — The Company determined the risk-free interest rate by using a weighted-average    

  Expected dividend yield — The Company does not anticipate paying any dividends in the foreseeable future. Thus, the Company used 0% as its expected dividend yield  

  Fair value of Ordinary shares — Prior to the consummation of the Merger, the fair value was                                               

F-13

ALPHA TAU MEDICAL
LTD. AND ITS