Odysight.ai Inc.

For the period ended Jun 30, 2026. Filed Aug 13, 2026.

About this filing

A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Jun 30, 2026 · Filed Aug 13, 2026

ODYS$1.70-2.9%Stored close · as of Nov 10, 2026

Extracted filing text, with the paragraph anchors used by the comparison.

See the whole filing, with its images and exhibits

Contents

Consolidated Statements of Cash Flows

INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

	Six months ended June 30,		Three months ended June 30,
	2026	2025	2026	2025
	Unaudited
	USD in thousands
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	(9,505)	(8,340)	(4,324)	(4,075)
Adjustments to reconcile net loss to net cash used in operations:
Depreciation	56	58	29	31
Stock based compensation	1,338	1,651	452	845
Profit from exchange differences	(45)	(42)	(65)	(71)
Loss from sales of property and equipment	54	-	54	-
Interest income in respect of deposits	(3)	12	(3)	-
Changes in operating assets and liability items:
Decrease (increase) in accounts receivable	(407)	1,023	(581)	(295)
Decrease (Increase) in inventory	(194)	203	69	-
Decrease in operating lease liability	(270)	(242)	(131)	(106)
Increase in unbilled receivables	(67)	(257)	(33)	(161)
Decrease in right-of-use asset	231	239	104	121
Increase in current and non-current other assets	(200)	(270)	(296)	(262)
Increase (decrease) in account payables	(13)	126	15	117
Increase (decrease) in related parties	(2)	35	25	(63)
Decrease in contract fulfillment assets	-	1,017	-	-
Increase (decrease) in current and non-current contract liabilities	177	(1,796)	209	36
Increase (decrease) in accrued compensation expenses	97	122	(13)	(210)
Increase (decrease) in current and non-current other liabilities	40	58	30	(77)
Net cash flows used in operating activities	(8,713)	(6,403)	(4,459)	(4,170)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(34)	(30)	(28)	(3)
Proceeds from sales of property and equipment	21	-	21	-
Withdrawal of (investment in) short term deposits	(330)	310	(330)	-
Net cash flows provided by (used in) investing activities	(343)	280	(337)	(3)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of shares, net of issuance cost (issuance cost)	-	20,874	-	(35)
Proceeds from options exercise	133	182	101	69
Net cash flows provided by financing activities	133	21,056	101	34
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS AND RESTRICTED CASH	(8,923)	14,933	(4,695)	(4,139)
BALANCE OF CASH AND CASH EQUIVALENTS AND RESTRICTED CASH AT BEGINNING OF THE PERIOD	26,010	18,164	21,763	37,207
EFFECT FROM EXCHANGE DIFFERENCES ON CASH AND CASH EQUIVALENTS AND RESTRICTED CASH	133	141	152	170
BALANCE OF CASH AND CASH EQUIVALENTS AND RESTRICTED CASH AT THE END OF THE PERIOD	17,220	33,238	17,220	33,238
Reconciliation of cash, cash equivalents and restricted cash to the consolidated balance sheet:
Cash and cash equivalents	17,220	32,910	17,220	32,910
Restricted cash	-	328	-	328
Total cash, cash equivalents and restricted cash	17,220	33,238	17,220	33,238

-10-

Non-cash activities -

	Six months ended June 30,		Three months ended June 30,
	2026	2025	2026	2025
	Unaudited
	USD in thousands
SUPPLEMENTAL INFORMATION FOR CASH FLOW:
Right-of-use assets obtained in exchange for operating lease liabilities	375	78	272	78
Termination of right-of-use assets in exchange for cancellation of operating lease obligations	(76)	(33)	-	(33)

-11-

ContentsView on SEC.gov

The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.