ITEM 19. EXHIBITS
| Exhibit No. | Description |
| 1.1 | Amended and Restated Articles of Association of Arbe (11) |
| 2.1 | Description of Securities(6) |
| 4.1 | Warrant Agreement dated September 8, 2020, between Continental Stock Transfer & Trust Company, LLC and ITAC(3) |
| 4.2 | Amendment No. 1 to Warrant Agreement among Continental Stock Transfer & Trust Company, LLC, ITAC and Arbe(9) |
| 4.3 | Registration Rights Agreement dated September 8, 2020 among ITAC, Industrial Tech Partners LLC and the holders signatory thereto(2) |
| 4.4* | 2016 Incentive Share Option Plan of Arbe(2) |
| 4.5* | 2021 Share Incentive Plan of Arbe(3) |
| 4.6 | Form of Director and Officer Indemnification Agreement for Arbe(2) |
| 4.7 | Compensation Policy of Arbe for Officers and Directors(2) |
| 4.8 | Third Amended and Restated Investor Rights Agreement(3) |
| 4.9 | English translation (unofficial) of the deed of trust dated May 30, 2024 by and between the Company and Mishmeret Trust Company(4) |
| 4.10 | English translation (unofficial) of amendment no. 1 dated March 20,.2025 to deed of trust dated May 30, 2024 by and between the Company and Mishmeret Trust Company(7) |
| 4.11 | Form of Pre-Funded Warrant(5) |
| 4.12 | Form of Tranche A Warrant(5) |
| 4.13 | Form of Tranche B Warrant(5) |
| 4.14 | English translation (unofficial) of amendment dated December 22,.2025 to deed of trust dated May 30, 2024 by and between the Company and Mishmeret Trust Company(12) |
| 8.1 | List of Subsidiaries of Arbe(7) |
| 11.1 | Code of Ethics of Arbe(6) |
| 12.1 | Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002(11) |
| 12.2 | Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002(11) |
| 13.1 | Section 1350 Certification of the Chief Executive Officer and Chief Financial Officer(11) |
| 19.1 | Insider trading policy(11) |
| 23.1 | Consent of Somekh Chaikin Member Firm of KPMG International(11) |
| 97.1 | Clawback Policy(10) |
| 101.INS | Inline XBRL Instance Document. |
| 101.SCH | Inline XBRL Taxonomy Extension Schema Document. |
| 101.CAL | Inline XBRL Taxonomy Extension Calculation Linkbase Document. |
| 101.DEF | Inline XBRL Taxonomy Definition Linkbase Document. |
| 101.LAB | Inline XBRL Taxonomy Extension Label Linkbase Document |
| 101.PRE | Inline XBRL Taxonomy Extension Presentation Linkbase Document |
| 104 | Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101) |
| * | Indicates a management contract or compensation plan. |
| (1) | Filed as an exhibit to the Report on Form 6-K, filed by Arbe with the SEC on November 4, 2024 (document 241424335), and incorporated herein by reference. |
| (2) | Filed as an exhibit to the Registration Statement on Form F-4, File No. 333-257250, filed by the Company with the SEC, and incorporated herein by reference. |
| (3) | Filed as an exhibit to the Registration Statement on Form F-1, File No. 333-259757, filed by the Company with the SEC, and incorporated herein by reference. |
| (4) | Filed as an exhibit to the Company’s Form 6-K/A, filed by the Company with the SEC on June 18, 2024 and incorporated herein by reference. |
| (5) | Filed as an exhibit to the Company’s Form 6-K, filed by the Company with the SEC on November 4, 2024 (document 241420936) and incorporated herein by reference. |
| (6) | Filed as an exhibit to the Company’s Form 20-F for the year ended December 31, 2021, filed by the Company with the SEC on March 31, 2022, and incorporated herein by reference. |
| (7) | Filed as an exhibit to the Company’s Form 20-F for the year ended December 31, 2024, filed by the Company with the SEC on March 28, 2025 and incorporated herein be reference. |
| (8) | Filed as an exhibit to the Company’s Form 20-F for the year ended December 31, 2022, filed by the Company with the SEC on March 22, 2023, and incorporated herein by reference. |
| (9) | Filed as an exhibit to the Company’s Form 6-K, filed by the Company with the SEC on October 27, 2021 and incorporated herein by reference. |
| (10) | Filed as an exhibit to the Company’s Form 20-F for the year ended December 31, 2023, filed by the Company with the SEC on March 28, 2024, and incorporated herein by reference. |
| (12) | Filed as an exhibit to the Company’s registration statement on Form F-3, File No. 333-292838, which was filed with the SEC on January 20, 2026, and incorporated herein be reference. |
SIGNATURE
The registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this annual report on its behalf.
| March 27, 2026 | ARBE ROBOTICS LTD | |
|---|
| By: | /s/ Jacob (Kobi) Marinka |
| Jacob (Kobi) Marinka |
| Chief Executive Officer |
INDEX TO CONSOLIDATED FINANCIAL STATEMENTS
| Page |
| Report of Independent Registered Public Accounting Firm | F-2 |
|---|
| Consolidated Balance Sheets | F-3 |
|---|
| Consolidated Statements of Operations | F-5 |
|---|
| Consolidated Statements of Changes in Shareholders’ Equity | F-6 |
|---|
| Consolidated Statements of Cash Flows | F-7 |
|---|
| Notes to the Consolidated Financial Statements | F-8 |
|---|
Somekh Chaikin
KPMG Millennium Tower
17 Ha’arba’a Street, PO Box 609
Tel Aviv 61006, Israel
+972 3 684 8000
