Company: NAVN
Filing Date: 2025-07-28
Form Type: DRS/A
Source: 0001628279-25-000476
Chunk: 329

Company: Navan, Inc.
Filing Date: 2025-07-28
Form: DRS/A
Chunk 329
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 to the early termination of one of our office leases. See Note 5 — Leases for further details.

#### Prepaid Expenses and Other Current Assets
Prepaid expenses and other current assets consisted of the following (in thousands):

|                                                 |     | As of January 31, |   2025 |     |   |   2024 |
|:------------------------------------------------|:----|:------------------|-------:|:----|:--|-------:|
| Prepaid expenses                                |     | $                 | 16,965 |     | $ | 12,623 |
| Deposits                                        |     |                   |  1,532 |     |   |  1,897 |
| Payment processor advances(1)                   |     |                   |  6,801 |     |   |  5,296 |
| Tax receivable                                  |     |                   |  3,196 |     |   |  3,920 |
| Other current assets                            |     |                   |  7,134 |     |   | 10,928 |
| Total prepaid expenses and other current assets |     | $                 | 35,628 |     | $ | 34,664 |

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(1) Payment processor advances represent amounts prefunded to and held by payment processors in order to fund future customer spend .

<div align='center'>F-23</div>

#### Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities consisted of the following (in thousands):

|                                                      |     | As of January 31, |    2025 |     |   |    2024 |
|:-----------------------------------------------------|:----|:------------------|--------:|:----|:--|--------:|
| Accrued compensation and employee benefits           |     | $                 |  28,970 |     | $ |  31,863 |
| Accrued expenses                                     |     |                   |  37,319 |     |   |  40,922 |
| Amounts due to travel supply partners(1)             |     |                   |  31,700 |     |   |  23,195 |
| Reward liability(2)                                  |     |                   |  11,408 |     |   |  12,463 |
| Corporate tax payable                                |     |                   |   4,640 |     |   |   2,797 |