# EDGAR Filing Document

**Accession Number:** 0001291855
**File Stem:** 0001178913-26-000473
**Filing Date:** 2026-2
**Character Count:** 73057
**Document Hash:** 1db2c77ce154cc16b2275ed80bef1777
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001178913-26-000473.hdr.sgml**: 20260213

**ACCESSION NUMBER**: 0001178913-26-000473

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 18

**FILED AS OF DATE**: 20260213

**DATE AS OF CHANGE**: 20260213

**EFFECTIVENESS DATE**: 20260213

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SuperCom Ltd
- **CENTRAL INDEX KEY:** 0001291855
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L3
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-293484
- **FILM NUMBER:** 26634293

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 1 ARIE SHENKAR STREET
- **CITY:** HERTZLIYA
- **PROVINCE COUNTRY:** L3
- **BUSINESS PHONE:** 972-9-889-0800

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 1 ARIE SHENKAR STREET
- **CITY:** HERTZLIYA
- **PROVINCE COUNTRY:** L3

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Vuance Ltd
- **DATE OF NAME CHANGE:** 20101019

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Vuance
- **DATE OF NAME CHANGE:** 20070508

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SuperCom Ltd.
- **DATE OF NAME CHANGE:** 20040526

#### <br> As filed with the Securities and Exchange Commission on February 13, 2026

#### Registration No. 333-________

### <br>

### UNITED STATES

### SECURITIES AND EXCHANGE COMMISSION

#### WASHINGTON, D.C. 20549

### FORM S-8

#### REGISTRATION STATEMENT<br> UNDER THE SECURITIES ACT OF 1933

### SuperCom Ltd.
(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **State of Israel** | **Not Applicable** |
| (State or other jurisdiction of<br> incorporation or organization) | (I.R.S. Employer<br> Identification No.) |

---

#### 3 Rothschild Street, Tel Aviv 6688106, Israel
(Address of Principal Executive Offices)(Zip Code)

#### SuperCom Ltd.

#### The 2026 Israeli Share Option Plan
(Full title of the plan)

---

| |
|:---|
| **SuperCom, Inc.** |
| **160 Franklin Street, Suite 310** |
| **Oakland, CA 94607** |
| (510) 505-2600 (phone) |

---

(Name, address and telephone number, including area code, of agent for service)

---

| |
|:---|
| ***With a copy to:*** |
| **Sasha Ablovatskiy, Esq.**<br> **Jonathan Shechter, Esq.** |
| **Foley Shechter Ablovatskiy LLP** |
| **641 Lexington Ave., 14<sup>th</sup> Floor** |
| **New York, NY 10022**  |

---

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer ☐ Non-accelerated filer ☒ Accelerated filer ☐ Smaller reporting company ☒ Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

------

#### Explanatory Statement
This Registration Statement on Form S-8 registers the offer and sale of 1,580,000 ordinary shares, par value NIS 0.01 per share ("ordinary shares"), of SuperCom Ltd. (the "Company," "we," "us" or "our") for issuance under the Company's 2026 Israeli Share Option Plan (the "2026 Plan"), which awards generally vest over a four-year period, subject to the terms of the 2026 Plan.

------

#### PART I

#### INFORMATION REQUIRED IN THE 10(a) PROSPECTUS
**Item 1. Plan Information.**

We will provide each recipient (a "Recipient") of a grant under the 2026 Plan with documents that contain information related to the 2026 Plan, and other information including, but not limited to, the disclosure required by Item 1 of Form S-8, which information is not required to be and is not being filed as a part of this Registration Statement on Form S-8 (this "registration statement") or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act of 1933, as amended (the "Securities Act"). The foregoing information and the documents incorporated by reference in response to Item 3 of Part II of this registration statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act. A Section 10(a) prospectus will be given to each Recipient who receives ordinary shares covered by this registration statement, in accordance with Rule 428(b)(1) under the Securities Act.

**Item 2. Registrant Information and Employee Plan Annual Information.**

We will provide to each Recipient a written statement advising of the availability of documents incorporated by reference in Item 3 of Part II of this registration statement (which documents are incorporated by reference in this Section 10(a) prospectus) and of documents required to be delivered pursuant to Rule 428(b) under the Securities Act without charge and upon written or oral request by contacting:

---

| |
|:---|
| Arie Trabelsi<br> Chairman of the Board |
| SuperCom Ltd. |
| 3 Rothschild Street, Tel-Aviv 6688106 Israel |
| +972 (9) 889-0850 |

---

------

#### PART II

#### INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

#### Item 3. Incorporation of Documents by Reference
The following documents previously filed by the Company with the U.S. Securities and Exchange Commission (the "SEC") pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange Act"), are incorporated herein by reference:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• our Annual Report on [Form 20-F](https://www.sec.gov/ix?doc=/Archives/edgar/data/1291855/000117891325001468/zk2533057.htm) for the fiscal year ended on December 31, 2024, filed with the SEC on April 28, 2025 (File No. 001-33668);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• our Reports on Form 6-K, filed with the SEC on [January 23, 2025](https://www.sec.gov/Archives/edgar/data/1291855/000117891325000200/zk2532596.htm), [January 31, 2025](https://www.sec.gov/Archives/edgar/data/1291855/000117891325000264/zk2532627.htm), [February 7, 2025](https://www.sec.gov/Archives/edgar/data/1291855/000117891325000358/zk2532671.htm), [February 19, 2025](https://www.sec.gov/Archives/edgar/data/1291855/000117891325000548/zk2532750.htm) and [September 26, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/1291855/000117891325003389/zk2533792.htm) (File No. 001-33668);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• our Registration Statement on [Form 8-A](https://www.sec.gov/Archives/edgar/data/1291855/000117891313002678/zk1313650.htm), filed with the SEC on September 12, 2013 under the Exchange Act, that contains the description of our ordinary shares and any amendment or report filed with the SEC for the purpose of updating that description (File No. 001-33668); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• our [Post-Effective Amendment No. 1](https://www.sec.gov/Archives/edgar/data/1291855/000117891324003047/zk2432027.htm) to our Registration Statement on Form F-1, filed with the SEC on September 11, 2024, that contains the description of certain of our outstanding warrants (File No. 333-279147).

In addition to the foregoing, all documents filed by us pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, except as to any portion of any report or documents that is not deemed filed under such provisions, and, to the extent specifically designated therein, Reports of Foreign Private Issuer on Form 6-K furnished by us to the SEC, in each case, (1) on or after the date of filing of this registration statement and prior to the effectiveness of this registration statement, and (2) on or after the date of this registration statement until the earlier of the date on which all of the securities registered hereunder have been sold or this registration statement has been withdrawn, are also incorporated herein by reference and shall be a part hereof from the date of the filing or furnishing of such documents.

Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this registration statement to the extent that a statement contained herein or in any other subsequently filed document, which also is or is deemed to be incorporated by reference herein, modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this registration statement.

#### Item 4. Description of Securities
Not applicable.

#### Item 5. Interests of Named Experts and Counsel
Not applicable.

#### Item 6. Indemnification of Directors and Officers

#### Exculpation of Office Holders
Under the Israeli Companies Law (the "Companies Law"), an Israeli company may not exculpate an office holder from liability for breach of his duty of loyalty, but may exculpate in advance an office holder from liability to the company, in whole or in part, for a breach of his duty of care, provided the articles of association of the company allow it to do so. Our Articles of Association allow us to exculpate our office holders from liability towards us for breach of duty of care to the maximum extent permitted by law.

------

#### <br>

#### Office Holder Insurance
Our Articles of Association provide that, subject to the provisions of the Companies Law, we may enter into a contract for the insurance of the liability of any of our office holders for any act done by him or her by virtue of being an office holder, in respect of any of the following:

<br> • a breach of duty of care towards us or any other person;

<br> • a breach of fiduciary obligations towards us, provided that the office holder acted in good faith and had reasonable grounds to assume that his or her act would not be to our detriment;

<br> • a financial liability imposed on him or her in favor of another person; or

<br> • any other event for which insurance of an office holder is or may be permitted.

#### <br>

#### Indemnification of Office Holders
Our Articles of Association provide that we may indemnify an office holder for the following cases of liability and expenses incurred by him or her as a result of an act done by him or her by virtue of being an office holder:

<br> • financial liability imposed upon said office holder in favor of another person by virtue of a decision by a court of law, including a decision by way of settlement or a decision in arbitration which has been confirmed by a court of law;

<br> • reasonable expenses of the proceedings, including lawyers' fees, expended by the office holder or imposed on him by the court for:

<br> o proceedings issued against him by or on behalf of our company or by a third party;

<br> o criminal proceedings in which the office holder was acquitted;

<br> o criminal proceedings in which he was convicted in an offense, which did not require proof of criminal intent; or

<br> o any other liability or expense for which the indemnification of an officer holder is not precluded by law.

We have obtained directors' and officers' liability insurance for the benefit of our office holders. In addition, we have granted indemnification letters to our office holders.

Limitations on Exculpation, Insurance and Indemnification

The Companies Law provides that a company may not exculpate or indemnify an office holder, or enter into an insurance contract, which would provide coverage for any monetary liability incurred as a result of any of the following:

<br> • a breach by the office holder of his or her duty of loyalty towards the company unless, with respect to insurance coverage, the office holder acted in good faith and had a reasonable basis to believe that the act would not prejudice the company;

<br> • a breach by the office holder of his or her duty of care if the breach was done intentionally or recklessly;

<br> • any act or omission done with the intent to derive an illegal personal benefit; or

<br> • any fine levied against the office holder.

#### Required Approvals
In addition, under the Companies Law, any exculpation of, indemnification of, or procurement of insurance coverage for, our office holders must be approved by our audit committee and our board of directors and, if the beneficiary is a director, an additional approval by our shareholders is required.

We also maintain a general liability insurance policy that covers certain liabilities of directors and officers of our Company arising out of claims based on acts or omissions in their capacities as directors or officers, whether or not we would have the power to indemnify such person against such liability under the Companies Law or the provisions of Our Articles of Association.

------

#### Item 7. Exemption From Registration Claimed
Not applicable.

#### Item 8. Exhibits
The following exhibits are filed with or incorporated by reference into this registration statement:

---

| | |
|:---|:---|
| **Exhibit** | **Description** |
| [4.1](https://www.sec.gov/Archives/edgar/data/1291855/000117891313001993/exhibit_2-1.htm) | [Form of Stock Certificate representing ordinary shares (filed as Exhibit 2.1 to the Company's Registration Statement on Form F-1 (File No. 333-189810), filed with the SEC on July 3, 2013, and incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1291855/000117891313001993/exhibit_2-1.htm) |
| [4.2](https://www.sec.gov/Archives/edgar/data/1291855/000117891323001254/exhibit_4-2.htm) | [Form of Warrant, dated March 31, 2023 (filed as Exhibit 4.2 to the Company's Report on Form 6-K, filed with the SEC on March 31, 2023, and incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1291855/000117891323001254/exhibit_4-2.htm) |
| [4.3](https://www.sec.gov/Archives/edgar/data/1291855/000117891323002642/exhibit_4-4.htm) | [Form of Warrant, dated August 3, 2023 (filed as Exhibit 4.4 to the Company's Registration Statement on Form F-1 (File No. 333-273291), filed with the SEC on August 1, 2023, and incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1291855/000117891323002642/exhibit_4-4.htm) |
| [4.4](https://www.sec.gov/Archives/edgar/data/1291855/000117891323003701/exhibit_4-2.htm) | [Form of Warrant, dated November 15, 2023 (filed as Exhibit 4.2 to the Company's Report on Form 6-K, filed with the SEC on November 15, 2023, and incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1291855/000117891323003701/exhibit_4-2.htm) |
| [4.5](https://www.sec.gov/Archives/edgar/data/1291855/000117891324000219/exhibit_4-1.htm) | [Form of Warrant, dated January 19, 2024 (filed as Exhibit 4.1 to the Company's Report on Form 6-K, filed with the SEC on January 22, 2024, and incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1291855/000117891324000219/exhibit_4-1.htm) |
| [4.6](https://www.sec.gov/Archives/edgar/data/1291855/000117891324001336/exhibit_4-1.htm) | [Form of Warrant, dated April 16, 2024 (filed as Exhibit 4.1 to the Company's Report on Form 6-K, filed with the SEC on April 16, 2024, and incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1291855/000117891324001336/exhibit_4-1.htm) |
| [4.7](https://www.sec.gov/Archives/edgar/data/1291855/000117891324001383/exhibit_4-2.htm) | [Form of Warrant, dated April 19, 2024 (filed as Exhibit 4.2 to the Company's Report on Form 6-K, filed with the SEC on April 19, 2024, and incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1291855/000117891324001383/exhibit_4-2.htm) |
| [4.8](https://www.sec.gov/Archives/edgar/data/1291855/000117891325000548/exhibit_4-1.htm) | [Letter Agreement, dated February 19, 2025, between the Company and the holder of the Original Warrants identified on the signature page thereto (filed as Exhibit 4.1 to the Company's Report on Form 6-K, filed with the SEC on February 19, 2025, and incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1291855/000117891325000548/exhibit_4-1.htm) |
| [4.9](https://www.sec.gov/Archives/edgar/data/1291855/000117891325000548/exhibit_4-2.htm) | [Form of Warrant, dated March 10, 2025 (filed as Exhibit 4.2 to the Company's Report on Form 6-K, filed with the SEC on February 19, 2025, and incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1291855/000117891325000548/exhibit_4-2.htm) |
| [5.1\*](exhibit_5-1.htm) | [Opinion of S. Friedman, Abramson & Co, Israeli legal counsel to the registrant, re legality (including consent)](exhibit_5-1.htm) |
| [23.1\*](exhibit_23-1.htm) | [Consent of Yarel + Partners, independent registered public accounting firm.](exhibit_23-1.htm) |
| [23.2\*](exhibit_5-1.htm) | [Consent of S. Freidman &Co, Israeli legal counsel to the registrant (included in Exhibit 5.1).](exhibit_5-1.htm) |
| [24.1\*](#POWEROFATTORNEY) | [Power of Attorney (included on signature page to this Registration Statement).](#POWEROFATTORNEY) |
| [99.1\*](exhibit_99-1.htm) | [SuperCom Ltd. 2026 Israeli Share Option Plan.](exhibit_99-1.htm) |
| [107\*](ex107.htm) | [Filing Fee Table.](ex107.htm) |

---

_______________________________

\* Filed herewith. <br>

#### Item 9. Undertakings
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The undersigned registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) to file, during any period in which offers or sales are being made of the securities registered hereby, a post-effective amendment to this registration statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) to include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) to reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this registration statement;. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offered range may be reflected in the form of prospectus filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) to include any material information with respect to the plan of distribution not previously disclosed in this registration statement or any material change to such information in this registration statement;

------

provided, however, that Paragraphs (a)(1)(i) and (a)(1)(ii) of this section do not apply if the registration statement is on Form S-8 (§239.16b of this chapter), and the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the SEC by the registrant pursuant to section 13 or section 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)) that are incorporated by reference in the registration statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) that, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial *bona fide* offering thereof.

(3 to remove from registration by means of a post-effective amendment any of the securities being registered hereby which remain unsold at the termination of the offering.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant pursuant to the provisions described in the first paragraph of Item 15 above, or otherwise, the registrant has been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.

------

#### SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Tel Aviv, Israel, on February 13, 2026.

---

| | |
|:---|:---|
| **SUPERCOM LTD.** | **SUPERCOM LTD.** |
| By: | */s/ Arie Trabelsi* |
| Name: | Arie Trabelsi |
| Title:  | Chairman of the Board |

---

#### POWER OF ATTORNEY
The registrant and each person whose signature appears below constitutes and appoints Ordan Trabelsi and Arie Trabelsi and each of them singly, his, her or its true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him, her or it and in his, her or its name, place and stead, in any and all capacities, to sign and file any and all amendments (including post-effective amendments) to this registration statement on Form S-8, with all exhibits thereto, and other documents in connection therewith, with the U.S. Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite or necessary to be done in and about the premises, as fully to all intents and purposes as he, she, or it might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, or their or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities and on the date indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date**  |
| /s/ *Ordan Trabelsi* | President and Chief Executive | February 13, 2026 |
| Ordan Trabelsi | Officer (Principal Executive Officer) |  |
| /s/ *Arie Trabelsi* | Acting Chief Financial Officer and<br> Chairman (Acting Principal Financial<br> and Accounting Officer) | February 13, 2026 |
| Arie Trabelsi | Acting Chief Financial Officer and<br> Chairman (Acting Principal Financial<br> and Accounting Officer) |  |
| /s/ *Oren Raoul De Lange* | Director | February 13, 2026 |
| Oren Raoul De Lange |  |  |
| /s/ *Shoshana Cohen Shapira* | Director | February 13, 2026 |
| Shoshana Cohen Shapira |  |  |
| /s/ *Tal Naftali Shmuel* | Director | February 13, 2026 |
| Tal Naftali Shmuel |  |  |

---

------

## Exhibit 5.1

------

<u>**Exhibit 5.1**</u><br>

![](image00002.jpg)

**Tel-Aviv,** February 13, 2026

Our file: 206073/0

SuperCom Ltd.

3 Rothschild Street

Tel Aviv 6688106

Israel

Re: <u>Registration Statement on Form F-8</u>

Ladies and Gentlemen:

We have acted as Israeli counsel to SuperCom Ltd., a corporation formed under the laws of Israel (the "<u>Company</u>"), and have examined the Registration Statement on Form S-8 (the "<u>Registration Statement</u>") filed by the Company with the U.S. Securities and Exchange Commission (the "<u>Commission</u>") on the date hereof, in connection with the registration under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), of 1,580,000 of its ordinary shares (the "<u>Shares</u>"), par value NIS 0.01 per share (the "ordinary shares"), issuable under the Company's 2026 Israeli Share Option Plan (the "<u>Plan</u>").

In connection with this opinion, we have examined and relied upon the Registration Statement. We have also examined originals or copies, certified or otherwise identified to our satisfaction, of the Company's Memorandum of Association and Articles of Association, and such corporate records of the Company and other certificates and documents of officials of the Company, public officials and others as we have deemed appropriate for purposes of this letter. We have assumed the genuineness of all signatures, the authenticity of all documents submitted to us as originals, and the conformity to authentic original documents of all copies submitted to us as conformed and certified or reproduced copies.

Based upon the foregoing and subject to the assumptions, qualifications and limitations set forth herein, we are of the opinion that the Shares have been duly authorized and, when issued, paid for, if such payment is required by the applicable award agreement, and delivered pursuant to the terms and in the manner set forth in the Plan and any relevant agreements thereunder in the manner contemplated by the Registration Statement, and assuming that the Shares have been and remain duly reserved for issuance within the limits of the ordinary shares then remaining authorized but unissued, the Shares will be legally and validly issued, fully paid and nonassessable.

The opinions we express above are based upon a review only of those laws, statutes, rules, ordinances and regulations which, in our experience, a lawyer who is a member of the bar of the State of Israel exercising customary professional diligence would reasonably recognize as being applicable to the foregoing transactions. While certain members of this firm are admitted to practice in certain jurisdictions other than the State of Israel, in rendering the foregoing opinions we have not examined the laws and we do not express any opinion herein concerning any laws other than the internal laws of the State of Israel or consulted with members of this firm who are admitted in any other jurisdictions other than the State of Israel with respect to the laws of any other jurisdiction. Accordingly, the opinions we express herein are limited to matters involving the internal laws of the State of Israel.

------

In addition, the foregoing opinions are subject to (a) the effect of any bankruptcy, insolvency, reorganization, moratorium, arrangement or similar laws affecting the rights and remedies of creditors' generally, including without limitation the effect of statutory or other laws regarding fraudulent transfers or preferential transfers, and (b) general principles of equity, including without limitation concepts of materiality, reasonableness, good faith and fair dealing and the possible unavailability of specific performance, injunctive relief or other equitable remedies regardless of whether enforceability is considered in a proceeding in equity or at law.

This opinion letter is being delivered by us in connection with the filing of the Registration Statement with the Commission. We do not render any opinions except as set forth above. We hereby consent to the inclusion of this opinion letter as Exhibit 5.1 to the Registration Statement and to the reference to this firm in the Registration Statement. In giving this consent, we do not thereby concede that we are in the category of persons whose consent is required under Section 7 of the Securities Act or the Rules and Regulations of the Commission thereunder.

---

| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br> Very truly yours,<br>|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; /s/ *S. FRIEDMAN, ABRAMSON & CO.*<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;S. FRIEDMAN, ABRAMSON & CO.<br> Advocates<br>|

---

![](image00004.jpg)

------

## Exhibit 23.1

#### Exhibit 23.1
![](image0.jpg)

#### CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of SuperCom Ltd. of our report dated April 28, 2025 relating to the financial statements which appear in SuperCom Ltd.'s Annual Report on Form 20-F for the year ended December 31, 2024.

<u>/s/</u> *<u>Yarel + Partners</u>*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

Yarel + Partners

Certified Public Accountants (Isr.)

Tel Aviv, Israel

February 13, 2026 <br>

------

## Exhibit 99.1

####  

#### <br>

#### Exhibit 99.1

#### SUPERCOM LTD. ("SUPERCOM" OR THE "COMPANY")

#### THE 2026 ISRAELI SHARE OPTION PLAN

(\*IN COMPLIANCE WITH AMENDMENT NO. 132 OF THE ISRAELI TAX ORDINANCE, 2002)

**TABLE OF CONTENTS**

1. [PURPOSE OF THE ISOP](#PURPOSEOFTHEISOP) 2

2. [DEFINITIONS](#PURPOSEOFTHEISOP) 2

3. [ADMINISTRATION OF THE ISOP](#ADMINISTRATIONOFTHEISOP) 4 <br>

4. [DESIGNATION OF PARTICIPANTS](#DESIGNATIONOFPARTICIPANTS) 6

5. [DESIGNATION OF OPTIONS PURSUANT TO SECTION 102](#DESIGNATIONOFPARTICIPANTS) 6

6. [TRUSTEE.](#TRUSTEE) 7 <br>

7. [SHARES RESERVED FOR THE ISOP](#TRUSTEE) 7

8. [PURCHASE PRICE.](#PURCHASEPRICE) 8 <br>

9. [ADJUSTMENTS](#PURCHASEPRICE) 8 <br>

10. [TERM AND EXERCISE OF OPTIONS](#TERMANDEXERCISEOFOPTIONS) <br> 9

11. [VESTING OF OPTIONS](#VESTINGOFOPTIONS) 11 <br>

12. [DIVIDENDS](#VESTINGOFOPTIONS) 11 <br>

13. [RESTRICTIONS ON ASSIGNABILITY AND SALE OF OPTIONS](#VESTINGOFOPTIONS) 11 <br>

14. [EFFECTIVE DATE AND DURATION OF THE ISOP](#VESTINGOFOPTIONS) 11 <br>

15. [AMENDMENTS OR TERMINATION](#AMENDMENTSORTERMINATION) 12

16. [GOVERNMENT REGULATIONS](#AMENDMENTSORTERMINATION) 12 <br>

17. [CONTINUANCE OF EMPLOYMENT](#AMENDMENTSORTERMINATION) 12

18. [GOVERNING LAW & JURISDICTION](#AMENDMENTSORTERMINATION) 12 <br>

19. [ARBITRATION](#AMENDMENTSORTERMINATION) 12

20. [TAX CONSEQUENCES](#TAXCONSEQUENCES) 13

21. [NON-EXCLUSIVITY OF THE ISOP.](#TAXCONSEQUENCES) 13

22. [MULTIPLE AGREEMENTS](#TAXCONSEQUENCES) 13

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This plan, as amended from time to time, shall be known as SuperCom 2026 Israeli Share Option Plan (the "ISOP").

<br> 1. PURPOSE OF THE ISOP

The ISOP is intended to provide an incentive to retain, in the employ of the Company and its Affiliates (as defined below), persons of training, experience, and ability, to attract new employees, directors, consultants, service providers and any other entity which the Board shall decide their services are considered valuable to the Company, to encourage the sense of proprietorship of such persons, and to stimulate the active interest of such persons in the development and financial success of the Company by providing them with opportunities to purchase shares in the Company, pursuant to the ISOP.

<br> 2. DEFINITIONS

For purposes of the ISOP and related documents, including the Option Agreement, the following definitions shall apply:

2.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; "AFFILIATE" means any "employing company" within the meaning of Section 102(a) of the Ordinance.

2.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; "APPROVED 102 OPTION" means an Option granted pursuant to Section 102(b) of the Ordinance and held in trust by a Trustee for the benefit of the Optionee.

<br> 2.3 "BOARD" means the Board of Directors of the Company.

<br> 2.4 "CAPITAL GAIN OPTION (CGO)" as defined in Section 5.4 below.

2.5&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; "CAUSE" means, (i) conviction of any felony involving moral turpitude or affecting the Company; (ii) any refusal to carry out a reasonable directive of the chief executive officer, the Board or the Optionee's direct supervisor, which involves the business of the Company or its Affiliates and was capable of being lawfully performed; (iii) embezzlement of funds of the Company or its Affiliates; (iv) any breach of the Optionee's fiduciary duties or duties of care of the Company; including without limitation disclosure of confidential information of the Company; and (v) any conduct (other than conduct in good faith) reasonably determined by the Board to be materially detrimental to the Company.

<br> 2.6 "CHAIRMAN" means the chairman of the Committee.

2.7&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; "COMMITTEE" means a share option compensation committee appointed by the Board, which shall consist of no fewer than two members of the Board.

<br> 2.8 "COMPANY" means SuperCom Ltd, an Israeli company.

<br> 2.9 "COMPANIES LAW" means the Israeli Companies Law 5759-1999.

2.10&nbsp;&nbsp;&nbsp;&nbsp; "CONTROLLING SHAREHOLDER" shall have the meaning ascribed to it in Section 32(9) of the Ordinance.

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2.11&nbsp;&nbsp;&nbsp;&nbsp; "DATE OF GRANT" means, the date of grant of an Option, as determined by the Board and set forth in the Optionee's Option Agreement.

2.12&nbsp;&nbsp;&nbsp;&nbsp; "EMPLOYEE" means a person who is employed by the Company or its Affiliates, including an individual who is serving as a director or an office holder,

but excluding Controlling Shareholder.

2.13&nbsp;&nbsp;&nbsp;&nbsp; "EXPIRATION DATE" means the date upon which an Option shall expire, as set forth in Section 10.2 of the ISOP.

2.14&nbsp;&nbsp;&nbsp;&nbsp; "FAIR MARKET VALUE" means as of any date, the value of a Share determined as follows:

(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; If the Shares are listed on any established stock exchange or a national market system, including without limitation the Euronext, the NASDAQ National Market system, or the NASDAQ SmallCap Market of the NASDAQ Stock Market, the Fair Market Value shall be the closing sales price for such Shares (or the closing bid, if no sales were reported), as quoted on such exchange or system for the last market trading day prior to time of determination, as reported in the Wall Street Journal, or such other source as the Board deems reliable.

Without derogating from the above, solely for the purpose of determining the tax liability pursuant to Section 102(b)(3) of the Ordinance, if at the Date of Grant the Company's shares are listed on any established stock exchange or a national market system or if the Company's shares will be registered for trading within ninety (90) days following the Date of Grant, the Fair Market Value of a Share at the Date of Grant shall be determined in accordance with the average value of the Company's shares on the thirty (30) trading days preceding the Date of Grant or on the thirty (30) trading days following the date of registration for trading, as the case may be;

(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; If the Shares are regularly quoted by a recognized securities dealer but selling prices are not reported, the Fair Market Value shall be the mean between the high bid and low asked prices for the Shares on the last market trading day prior to the day of determination, or;

(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; In the absence of an established market for the Shares, the Fair Market Value thereof shall be determined in good faith by the Board.

<br> 2.15 "ISOP" means this 2003 Israeli Share Option Plan.

<br> 2.16 "ITA" means the Israeli Tax Authorities.

2.17&nbsp;&nbsp;&nbsp;&nbsp; "NON-EMPLOYEE" means consultant, adviser, service provider, Controlling Shareholder or any other person who is not an Employee.

<br> 2.18 "ORDINARY INCOME OPTION (OIO)" as defined in Section 5.5 below.

2.19&nbsp;&nbsp;&nbsp;&nbsp; "OPTION" means an option to purchase one or more Shares of the Company pursuant to the ISOP.

2.20&nbsp;&nbsp;&nbsp;&nbsp; "102 OPTION" means any Option granted to Employees pursuant to Section 102 of the Ordinance.

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2.21&nbsp;&nbsp;&nbsp;&nbsp; "3(I) OPTION" means an Option granted pursuant to Section 3(i) of the Ordinance to any person who is non-employee.

<br> 2.22 "OPTIONEE" means a person who receives or holds an Option under the ISOP.

2.23&nbsp;&nbsp;&nbsp;&nbsp; "OPTION AGREEMENT" means the share option agreement between the Company and an Optionee that sets out the terms and conditions of an Option.

2.24&nbsp;&nbsp;&nbsp;&nbsp; "ORDINANCE" means the 1961 Israeli Income Tax Ordinance [New Version] 1961 as now in effect or as hereafter amended.

<br> 2.25 "PURCHASE PRICE" means the price for each Share subject to an Option.

2.26&nbsp;&nbsp;&nbsp;&nbsp; "SECTION 102" means section 102 of the Ordinance as now in effect or as hereafter amended.

<br> 2.27 "SHARE" means the ordinary shares of the Company.

2.28&nbsp;&nbsp;&nbsp;&nbsp; "SUCCESSOR COMPANY" means any entity the Company is merged to or is acquired by, in which the Company is not the surviving entity.

2.29&nbsp;&nbsp;&nbsp;&nbsp; "TRANSACTION" means (i) merger, acquisition or reorganization of the Company with one or more other entities in which the Company is not the surviving entity, (ii) a sale of all or substantially all of the assets of the Company.

2.30&nbsp;&nbsp;&nbsp;&nbsp; "TRUSTEE" means any individual appointed by the Company to serve as a trustee and approved by the ITA, all in accordance with the provisions of Section 102(a) of the Ordinance.

2.31&nbsp;&nbsp;&nbsp;&nbsp; "UNAPPROVED 102 OPTION" means an Option granted pursuant to Section 102(c) of the Ordinance and not held in trust by a Trustee.

2.32&nbsp;&nbsp;&nbsp;&nbsp; "VESTED OPTION" means any Option, which has already been vested according to the Vesting Dates.

2.33&nbsp;&nbsp;&nbsp;&nbsp; "VESTING DATES" means, as determined by the Board or by the Committee, the date as of which the Optionee shall be entitled to exercise the Options or part of the Options, as set forth in section 11 of the ISOP.

<br> 3. ADMINISTRATION OF THE ISOP

3.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Board shall have the power to administer the ISOP either directly or upon the recommendation of the Committee, all as provided by applicable law and in the Company's Articles of Association. Notwithstanding the above, the Board shall automatically have residual authority if no Committee shall be constituted or if such Committee shall cease to operate for any reason.

3.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Committee shall select one of its members as its Chairman and shall hold its meetings at such times and places as the Chairman shall determine. The Committee shall keep records of its meetings and shall make such rules and regulations for the conduct of its business as it shall deem advisable.

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3.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Committee shall have the power to recommend to the Board and the Board shall have the full power and authority to: (i) designate participants; (ii) determine the terms and provisions of the respective Option Agreements, including, but not limited to, the number of Options to be granted to each Optionee, the number of Shares to be covered by each Option, provisions concerning the time and the extent to which the Options may be exercised and the nature and duration of restrictions as to the transferability or restrictions constituting substantial risk of forfeiture and to cancel or suspend awards, as necessary; (iii) determine the Fair Market Value of the Shares covered by each Option; (iv) make an election as to the type of 102 Approved Option; and (v) designate the type of Options.

The Committee shall have full power and authority to :(i) alter any restrictions and conditions of any Options or Shares subject to any Options (ii) interpret the provisions and supervise the administration of the ISOP; (iii) accelerate the right of an Optionee to exercise in whole or in part, any previously granted Option; (iv) determine the Purchase Price of the Option; (v) prescribe, amend and rescind rules and regulations relating to the ISOP; and (vi) make all other determinations deemed necessary or advisable for the administration of the ISOP.

3.4&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Notwithstanding the above, the Committee shall not be entitled to grant Options to the Optionees, however, it will be authorized to issue Shares underlying Options which have been granted by the Board and duly exercised pursuant to the provisions herein in accordance with section 112(a)(5) of the Companies Law.

3.5&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Board shall have the authority to grant, at its discretion, to the holder of an outstanding Option, in exchange for the surrender and cancellation of such Option, a new Option having a purchase price equal to, lower than or higher than the Purchase Price of the original Option so surrendered and canceled and containing such other terms and conditions as the Committee may prescribe in accordance with the provisions of the ISOP.

3.6&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Subject to the Company's Articles of Association, all decisions and selections made by the Board or the Committee pursuant to the provisions of the ISOP shall be made by a majority of its members except that no member of the Board or the Committee shall vote on, or be counted for quorum purposes, with respect to any proposed action of the Board or the Committee relating to any Option to be granted to that member. Any decision reduced to writing shall be executed in accordance with the provisions of the Company's Articles of Association, as the same may be in effect from time to time.

3.7&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The interpretation and construction by the Committee of any provision of the ISOP or of any Option Agreement thereunder shall be final and conclusive unless otherwise determined by the Board.

3.8&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Subject to the Company's Articles of Association and the Company's decision, and to all approvals legally required, including, but not limited to the provisions of the Companies Law, each member of the Board or the Committee shall be indemnified and held harmless by the Company against any cost or expense (including counsel fees) reasonably incurred by him, or any liability (including any sum paid in settlement of a claim with the approval of the Company) arising out of any act or omission to act in connection with the ISOP unless arising out of such member's own fraud or bad faith, to the extent permitted by applicable law. Such indemnification shall be in addition to any rights of indemnification the member may have as a director or otherwise under the Company's Articles of Association, any agreement, any vote of shareholders or disinterested directors, insurance policy or otherwise.

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<br> 4. DESIGNATION OF PARTICIPANTS

4.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The persons eligible for participation in the ISOP as Optionees shall include any Employees and/or Non-Employees of the Company or of any Affiliate; provided, however, that

(i) Employees may only be granted 102 Options; (ii) Non-Employees may only be granted 3(i) Options; and (iii) Controlling Shareholders may only be granted 3(i) Options.

4.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The grant of an Option hereunder shall neither entitle the Optionee to participate nor disqualify the Optionee from participating in, any other grant of Options pursuant to the ISOP or any other option or share plan of the Company or any of its Affiliates.

4.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Anything in the ISOP to the contrary notwithstanding, all grants of Options to directors and office holders shall be authorized and implemented in accordance with the provisions of the Companies Law or any successor act or regulation, as in effect from time to time.

<br> 5. DESIGNATION OF OPTIONS PURSUANT TO SECTION 102

5.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Company may designate Options granted to Employees pursuant to Section 102 as Unapproved 102 Options or Approved 102 Options.

5.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The grant of Approved 102 Options shall be made under this ISOP adopted by the Board as described in Section 15 below, and shall be conditioned upon the approval of this ISOP by the ITA.

5.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Approved 102 Option may either be classified as Capital Gain Option ("CGO") or Ordinary Income Option ("OIO").

5.4&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Approved 102 Option elected and designated by the Company to qualify under the capital gain tax treatment in accordance with the provisions of Section 102(b)(2) shall be referred to herein as CGO.

5.5&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Approved 102 Option elected and designated by the Company to qualify under the ordinary income tax treatment in accordance with the provisions of Section 102(b)(1) shall be referred to herein as OIO.

5.6&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Company's election of the type of Approved 102 Options as CGO or OIO granted to Employees (the "ELECTION"), shall be appropriately filed with the ITA before the Date of Grant of an Approved 102 Option. Such Election shall become effective beginning the first Date of Grant of an Approved 102 Option under this ISOP and shall remain in effect until the end of the year following the year during which the Company first granted Approved 102 Options. The Election shall obligate the Company to grant only the type of Approved 102 Option it has elected, and shall apply to all Optionees who were granted Approved 102 Options during the period indicated herein, all in accordance with the provisions of Section 102(g) of the Ordinance. For the avoidance of doubt, such Election shall not prevent the Company from granting Unapproved 102 Options simultaneously.

5.7&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All Approved 102 Options must be held in trust by a Trustee, as described in Section 6 below.

5.8&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; For the avoidance of doubt, the designation of Unapproved 102 Options and Approved 102 Options shall be subject to the terms and conditions set forth in Section 102 of the Ordinance and the regulations promulgated thereunder.

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5.9&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; With regards to Approved 102 Options, the provisions of the ISOP and/or the Option Agreement shall be subject to the provisions of Section 102 and the Tax Assessing Officer's permit, and the said provisions and permit shall be deemed an integral part of the ISOP and of the Option Agreement. Any provision of Section 102 and/or the said permit which is necessary in order to receive and/or to keep any tax benefit pursuant to Section 102, which is not expressly specified in the ISOP or the Option Agreement, shall be considered binding upon the Company and the Optionees.

<br> 6. TRUSTEE

6.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Approved 102 Options which shall be granted under the ISOP and/or any Shares allocated or issued upon exercise of such Approved 102 Options and/or other shares received subsequently following any realization of rights, including without limitation bonus shares, shall be allocated or issued to the Trustee and held for the benefit of the Optionees for such period of time as required by Section 102 or any regulations, rules or orders or procedures promulgated thereunder (the "HOLDING PERIOD"). In the case the requirements for Approved 102 Options are not met, then the Approved 102 Options shall be treated as Unapproved 102 Options, all in accordance with the provisions of Section 102 and regulations promulgated thereunder. <br>

6.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Notwithstanding anything to the contrary, the Trustee shall not release any Shares allocated or issued upon exercise of Approved 102 Options prior to the full payment of the Optionee's tax liabilities arising from Approved 102 Options which were granted to him and/or any Shares allocated or issued upon exercise of such Options.

6.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; With respect to any Approved 102 Option, subject to the provisions of Section 102 and any rules or regulation or orders or procedures promulgated thereunder, an Optionee shall not be sell or release from trust any Share received upon the exercise of an Approved 102 Option and/or any share received subsequently following any realization of rights, including without limitation, bonus shares, until the lapse of the Holding Period required under Section 102 of the Ordinance. Notwithstanding the above, if any such sale or release occurs during the Holding Period, the sanctions under Section 102 of the Ordinance and under any rules or regulation or orders or procedures promulgated thereunder shall apply to and shall be borne by such Optionee.

6.4&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Upon receipt of Approved 102 Option, the Optionee will sign an undertaking to release the Trustee from any liability in respect of any action or decision duly taken and bona fide executed in relation with the ISOP, or any Approved 102 Option or Share granted to him thereunder.

<br> 7. SHARES RESERVED FOR THE ISOP; RESTRICTION THEREON

7.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Company has reserved 2,000,000 (two million) authorized but unissued Shares, for the purposes of the ISOP and for the purposes of any other share option plans which may be adopted by the Company in the future, subject to adjustment as set forth in Section 9 below. Any Shares which remain unissued and which are not subject to the outstanding Options at the termination of the ISOP shall cease to be reserved for the purpose of the ISOP, but until termination of the ISOP the Company shall at all times reserve sufficient number of Shares to meet the requirements of the ISOP. Should any Option for any reason expire or be canceled prior to its exercise or relinquishment in full, the Shares subject to such Option may again be subjected to an Option under the ISOP or under the Company's other share option plans.

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7.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Each Option granted pursuant to the ISOP, shall be evidenced by a written Option Agreement between the Company and the Optionee, in such form as the Board or the Committee shall from time to time approve. Each Option Agreement shall state, among other matters, the number of Shares to which the Option relates, the type of Option granted thereunder (whether a CGO, OIO, Unapproved 102 Option or a 3(i) Option), the Vesting Dates, the Purchase Price per share, the Expiration Date and such other terms and conditions as the Committee or the Board in its discretion may prescribe, provided that they are consistent with this ISOP.

<br> 8. PURCHASE PRICE

8.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Purchase Price of each Share subject to an Option shall be determined by the Committee in its sole and absolute discretion in accordance with applicable law, subject to any guidelines as may be determined by the Board from time to time. Each Option Agreement will contain the Purchase Price determined for each Optionee.

8.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Purchase Price shall be payable upon the exercise of the Option in a form satisfactory to the Committee, including without limitation, by cash or check. The Committee shall have the authority to postpone the date of payment on such terms as it may determine.

8.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Purchase Price shall be denominated in the currency of the primary economic environment of, either the Company or the Optionee (that is the functional currency of the Company or the currency in which the Optionee is paid) as determined by the Company.

<br> 9. ADJUSTMENTS

Upon the occurrence of any of the following described events, Optionee's rights to purchase Shares under the ISOP shall be adjusted as hereafter provided:

9.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; In the event of Transaction, the unexercised Options then outstanding under the ISOP shall be assumed or substituted for an appropriate number of shares of each class of shares or other securities of the Successor Company (or a parent or subsidiary of the Successor Company) as were distributed to the shareholders of the Company in connection and with respect to the Transaction. In the case of such assumption and/or substitution of Options, appropriate adjustments shall be made to the Purchase Price so as to reflect such action and all other terms and conditions of the Option Agreements shall remain unchanged, including but not limited to the vesting schedule, all subject to the determination of the Committee or the Board, which determination shall be in their sole discretion and final. The Company shall notify the Optionee of the Transaction in such form and method as it deems applicable at least ten

(10) days prior to the effective date of such Transaction.

9.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Notwithstanding the above and subject to any applicable law, the Board or the Committee shall have full power and authority to determine that in certain Option Agreements there shall be a clause instructing that, if in any such Transaction as described in section 9.1 above, the Successor Company (or parent or subsidiary of the Successor Company) does not agree to assume or substitute for the Options, the Vesting Dates shall be accelerated so that any unvested Option or any portion thereof shall be immediately vested as of the date which is ten (10) days prior to the effective date of the Transaction.

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9.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; For the purposes of section 9.1 above, an Option shall be considered assumed or substituted if, following the Transaction, the Option confers the right to purchase or receive, for each Share underlying an Option immediately prior to the Transaction, the consideration (whether shares, options, cash, or other securities or property) received in the Transaction by holders of shares held on the effective date of the Transaction (and if such holders were offered a choice of consideration, the type of consideration chosen by the holders of a majority of the outstanding shares); provided, however, that if such consideration received in the Transaction is not solely ordinary shares (or their equivalent) of the Successor Company or its parent or subsidiary, the Committee may, with the consent of the Successor Company, provide for the consideration to be received upon the exercise of the Option to be solely ordinary shares (or their equivalent) of the Successor Company or its parent or subsidiary equal in Fair Market Value to the per Share consideration received by holders of a majority of the outstanding shares in the Transaction; and provided further that the Committee may determine, in its discretion, that in lieu of such assumption or substitution of Options for options of the Successor Company or its parent or subsidiary, such Options will be substituted for any other type of asset or property including cash which is fair under the circumstances.

9.4&nbsp;&nbsp;&nbsp;&nbsp; If the Company is voluntarily liquidated or dissolved while unexercised Options remain outstanding under the ISOP, the Company shall immediately notify all unexercised Option holders of such liquidation, and the Option holders shall then have ten (10) days to exercise any unexercised Vested Option held by them at that time, in accordance with the exercise procedure set forth herein. Upon the expiration of such ten-days period, all remaining outstanding Options will terminate immediately.

9.5&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; If the outstanding shares of the Company shall at any time be changed or exchanged by declaration of a share dividend (bonus shares), share split, combination or exchange of shares, recapitalization, or any other like event by or of the Company, and as often as the same shall occur, then the number, class and kind of the Shares subject to the ISOP or subject to any Options therefore granted, and the Purchase Prices, shall be appropriately and equitably adjusted so as to maintain the proportionate number of Shares without changing the aggregate Purchase Price, provided, however, that no adjustment shall be made by reason of the distribution of subscription rights (rights offering) on outstanding shares. Upon happening of any of the foregoing, the class and aggregate number of Shares issuable pursuant to the ISOP (as set forth in Section 7 hereof), in respect of which Options have not yet been exercised, shall be appropriately adjusted, all as will be determined by the Board whose determination shall be final.

<br> 10. TERM AND EXERCISE OF OPTIONS

10.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Options shall be exercised by the Optionee by giving written notice to the Company and/or to any third party designated by the Company (the "REPRESENTATIVE"), in such form and method as may be determined by the Company and when applicable, by the Trustee in accordance with the requirements of Section 102, which exercise shall be effective upon receipt of such notice by the Company and/or the Representative and the payment of the Purchase Price at the Company's or the Representative's principal office. The notice shall specify the number of Shares with respect to which the Option is being exercised.

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10.2&nbsp;&nbsp;&nbsp;&nbsp; Options, to the extent not previously exercised, shall terminate forthwith upon the earlier of: (i) the date set forth in the Option Agreement; and (ii) the expiration of any extended period in any of the events set forth in section 10.5 below.

10.3&nbsp;&nbsp;&nbsp;&nbsp; The Options may be exercised by the Optionee in whole at any time or in part from time to time, to the extent that the Options become vested and exercisable, prior to the Expiration Date, and provided that, subject to the provisions of section 10.5 below, the Optionee is employed by or providing services to the Company or any of its Affiliates, at all times during the period beginning with the granting of the Option and ending upon the date of exercise.

10.4&nbsp;&nbsp;&nbsp;&nbsp; Subject to the provisions of section 10.5 below, in the event of termination of Optionee's employment or services, with the Company or any of its Affiliates, all Options granted to such Optionee will immediately expire. A notice of termination of employment or service shall be deemed to constitute termination of employment or service. For the avoidance of doubt, in case of such termination of employment or service, the unvested portion of the Optionee's Option shall not vest and shall not become exercisable.

10.5&nbsp;&nbsp;&nbsp;&nbsp; Notwithstanding anything to the contrary hereinabove and unless otherwise determined in the Optionee's Option Agreement, an Option may be exercised after the date of termination of Optionee's employment or service with the Company or any Affiliates during an additional period of time beyond the date of such termination, but only with respect to the number of Vested Options at the time of such termination according to the Vesting Dates, if:

(i)&nbsp;&nbsp;&nbsp;&nbsp; termination is without Cause, in which event any Vested Option still in force and unexpired may be exercised within a period of ninety (90) days after the date of such termination; or-

(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; termination is the result of death or disability of the Optionee, in which event any Vested Option still in force and unexpired may be exercised within a period of three (3) months

after the date of such termination; or -

(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; prior to the date of such termination, the Committee shall authorize an extension of the terms of all or part of the Vested Options beyond the date of such termination for a period not to exceed the period during which the Options by their terms would otherwise have been exercisable.

For avoidance of any doubt, if termination of employment or service is for Cause, any outstanding unexercised Option (whether vested or non-vested), will immediately expire and terminate, and the Optionee shall not have any right in connection to such outstanding Options.

10.6&nbsp;&nbsp;&nbsp;&nbsp; To avoid doubt, the Optionees shall not have any of the rights or privileges of shareholders of the Company in respect of any Shares purchasable upon the exercise of any Option, nor shall they be deemed to be a class of shareholders or creditors of the Company for purpose of the operation of sections 350 and 351 of the Companies Law or any successor to such section, until registration of the Optionee as holder of such Shares in the Company's register of shareholders upon exercise of the Option in accordance with the provisions of the ISOP, but in case of Options and Shares held by the Trustee, subject to the provisions of Section 6 of the ISOP.

10.7&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Any form of Option Agreement authorized by the ISOP may contain such other provisions as the Committee may, from time to time, deem advisable.

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10.8&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; With respect to Unapproved 102 Option, if the Optionee ceases to be employed by the Company or any Affiliate, the Optionee shall extend to the Company and/or its Affiliate a security or guarantee for the payment of tax due at the time of sale of Shares, all in accordance with the provisions of Section 102 and the rules, regulation or orders promulgated thereunder.

<br> 11. VESTING OF OPTIONS

11.1&nbsp;&nbsp;&nbsp;&nbsp; Subject to the provisions of the ISOP, each Option shall vest following the Vesting Dates and for the number of Shares as shall be provided in the Option Agreement. However, no Option shall be exercisable after the Expiration Date.

11.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; An Option may be subject to such other terms and conditions on the time or times when it may be exercised, as the Committee may deem appropriate. The vesting provisions of individual Options may vary.

<br> 12. DIVIDENDS

With respect to all Shares (but excluding, for avoidance of any doubt, any unexercised Options) allocated or issued upon the exercise of Options purchased by the Optionee and held by the Optionee or by the Trustee, as the case may be, the Optionee shall be entitled to receive dividends in accordance with the quantity of such Shares, subject to the provisions of the Company's Articles of Association (and all amendments thereto) and subject to any applicable taxation on distribution of dividends, and when applicable subject to the provisions of Section 102 and the rules, regulations or orders promulgated thereunder.

<br> 13. RESTRICTIONS ON ASSIGNABILITY AND SALE OF OPTIONS

13.1&nbsp;&nbsp;&nbsp;&nbsp; No Option or any right with respect thereto, purchasable hereunder, whether fully paid or not, shall be assignable, transferable or given as collateral or any right with respect to it given to any third party whatsoever, except as specifically allowed under the ISOP, and during the lifetime of the Optionee each and all of such Optionee's rights to purchase Shares hereunder shall be exercisable only by the Optionee.

Any such action made directly or indirectly, for an immediate validation or for a future one, shall be void.

13.2&nbsp;&nbsp;&nbsp;&nbsp; As long as Options and/or Shares are held by the Trustee on behalf of the Optionee, all rights of the Optionee over the Shares are personal, cannot be transferred, assigned, pledged or mortgaged, other than by will or pursuant to the laws of descent and distribution.

<br> 14. EFFECTIVE DATE AND DURATION OF THE ISOP

The ISOP shall be effective as of the day it was adopted by the Board and shall terminate at the end of ten (10) years from such day of adoption.

The Company shall obtain the approval of the Company's shareholders for the adoption of this ISOP or for any amendment to this ISOP, if shareholders' approval is necessary or desirable to comply with any applicable law including without limitation the US securities law or the securities laws of other jurisdiction applicable to Options granted to Optionees under this ISOP, or if shareholders' approval is required by any authority or by any governmental agencies or national securities exchanges including without limitation the US Securities and Exchange Commission.

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<br> 15. AMENDMENTS OR TERMINATION

The Board may at any time, but when applicable, after consultation with the Trustee, amend, alter, suspend or terminate the ISOP. No amendment, alteration, suspension or termination of the ISOP shall impair the rights of any Optionee, unless mutually agreed otherwise between the Optionee and the Company, which agreement must be in writing and signed by the Optionee and the Company. Termination of the ISOP shall not affect the Committee's ability to exercise the powers granted to it hereunder with respect to Options granted under the ISOP prior to the date of such termination.

<br> 16. GOVERNMENT REGULATIONS

The ISOP, and the granting and exercise of Options hereunder, and the obligation of the Company to sell and deliver Shares under such Options, shall be subject to all applicable laws, rules, and regulations, whether of the State of Israel or of the State of Belgium or of the United States or any other State having jurisdiction over the Company and the Optionee, including the registration of the Shares under the securities act of Belgium and/or the United States Securities Act of 1933, and the Ordinance and to such approvals by any governmental agencies or national securities exchanges as may be required. Nothing herein shall be deemed to require the Company to register the Shares under the securities laws of any jurisdiction.

<br> 17. CONTINUANCE OF EMPLOYMENT OR HIRED SERVICES

Neither the ISOP nor the Option Agreement with the Optionee shall impose any obligation on the Company or an Affiliate thereof, to continue any Optionee in its employ or service, and nothing in the ISOP or in any Option granted pursuant thereto shall confer upon any Optionee any right to continue in the employ or service of the Company or an Affiliate thereof or restrict the right of the Company or an Affiliate thereof to terminate such employment or service at any time.

<br> 18. GOVERNING LAW & JURISDICTION

The ISOP shall be governed by and construed and enforced in accordance with the laws of the State of Israel applicable to contracts made and to be performed therein, without giving effect to the principles of conflict of laws. The competent courts of Tel-Aviv, Israel shall have sole jurisdiction in any matters pertaining to the ISOP.

<br> 19. ARBITRATION

Any dispute in relation with this ISOP and the exercise of rights thereunder, shall be brought to arbitration of the legal counsel to the Company ("THE ARBITRATOR"), who shall decide on such dispute in accordance with the provisions of the Arbitration Law - 1968 and its supplement. The decision of the Arbitrator shall be final and shall bind the Company and the Optionee.

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<br> 20. TAX CONSEQUENCES

20.1&nbsp;&nbsp;&nbsp;&nbsp; Any tax consequences arising from the grant or exercise of any Option, from the payment for Shares covered thereby or from any other event or act (of the Company and/or its Affiliates, the Trustee or the Optionee), hereunder, shall be borne solely by the Optionee. The Company and/or its Affiliates and/or the Trustee shall withhold taxes according to the requirements under the applicable laws, rules, and regulations, including withholding taxes at source. Furthermore, the Optionee shall agree to indemnify the Company and/or its Affiliates and/or the Trustee and hold them harmless against and from any and all liability for any such tax or interest or penalty thereon, including without limitation, liabilities relating to the necessity to withhold, or to have withheld, any such tax from any payment made to the Optionee.

20.2&nbsp;&nbsp;&nbsp;&nbsp; The Company and/or, when applicable, the Trustee shall not be required to release any Share certificate to an Optionee until all required payments have been fully made.

<br> 21. NON-EXCLUSIVITY OF THE ISOP

The adoption of the ISOP by the Board shall not be construed as amending, modifying or rescinding any previously approved incentive arrangements or as creating any limitations on the power of the Board to adopt such other incentive arrangements as it may deem desirable, including, without limitation, the granting of Options otherwise than under the ISOP, and such arrangements may be either applicable generally or only in specific cases.

For the avoidance of doubt, prior grant of options to Optionees of the Company under their employment agreements, and not in the framework of any previous option plan, shall not be deemed an approved incentive arrangement for the purpose of this Section.

<br> 22. MULTIPLE AGREEMENTS

The terms of each Option may differ from other Options granted under the ISOP at the same time, or at any other time. The Board may also grant more than one Option to a given Optionee during the term of the ISOP, either in addition to, or in substitution for, one or more Options previously granted to that Optionee.

13<br>

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## Ex-Filing

?xml version='1.0' encoding='ASCII'? Filing Fee Exhibit

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-8**

**SuperCom Ltd.**

**Table 1: Newly Registered Securities**

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security Type** | **Security Class Title** | **Notes** | **Fee Calculation<br> Rule** | **Amount Registered** | **Proposed Maximum Offering<br> Price Per Unit** | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| Equity | Ordinary shares, par value NIS 0.01 per share | (1) | Other | 1580000 | $8.67 | $13698600.00 | 0.0001381 | $1891.78 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $13698600.00 |  | 1891.78 |
| Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: |  |  | 0.00 |
| Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: |  |  | $1891.78 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) a. Calculated solely for purposes of this offering under Rules 457(c) and 457(h) of the Securities Act of 1933, as amended (the "Securities Act"), on the basis of the average of the high and low prices per share of Registrant's ordinary shares on February 10, 2026 as reported by The Nasdaq Stock Market. b. Covers 1,580,000 shares of the Registrant's ordinary shares, par value NIS 0.01 per share (the "ordinary shares"), issuable under the Registrant's 2026 Israeli Share Option Plan (the "Plan"). Pursuant to Rule 416 promulgated under the Securities Act, this registration statement shall also be deemed to cover any additional ordinary shares that may from time to time be offered or issued under the Plan to prevent dilution resulting from stock splits, stock dividends or similar transactions that increases the number of outstanding ordinary shares.