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Alpha Tau Medical (DRTS) widens loss as Tolmar deal boosts cash and milestones

(Neutral)
(Neutral)
Form Type
6-K

Rhea-AI Filing Summary

Alpha Tau Medical, a clinical-stage oncology company developing the Alpha DaRT localized alpha-radiation therapy, reported substantially higher losses for the six months ended June 30, 2026 while strengthening its balance sheet and advancing key clinical and commercial milestones.

Net loss rose to $68.8 million from $18.8 million, mainly due to a $42.2 million non‑cash increase in warrant fair value and higher research and development and general and administrative expenses. Operating loss increased to $27.1 million. Research and development spending grew 47% to $20.9 million as the company expanded trials and manufacturing capabilities.

Liquidity improved, with cash, cash equivalents, short‑term and restricted deposits totaling $104.8 million, which management believes funds operations for at least two years. A strategic collaboration with Tolmar granted Tolmar exclusive U.S. commercialization rights for prostate cancer, delivering a $15 million upfront payment and a $20 million equity investment at a premium; $18.9 million was recorded as deferred revenue and total initial transaction price for accounting purposes was $38.9 million. Alpha Tau also received shonin pre‑market approval in Japan for head & neck cancer, completed enrollment in its U.S. pivotal ReSTART cSCC trial, reported encouraging interim data in recurrent glioblastoma and pancreatic cancer programs, and continues to operate without product sales revenue.

Positive

  • Strategic Tolmar collaboration adds $15 million upfront cash, a $20 million equity investment at a 25% premium, and up to $161.5 million in potential clinical and commercial milestones tied to U.S. urologic indications.
  • Strong liquidity and runway with $104.8 million in cash, short‑term and restricted deposits, which the company believes will fund operations and capex for at least two years.
  • Regulatory and clinical milestones including shonin pre‑market approval in Japan for head & neck cancer, completion of enrollment in the U.S. ReSTART pivotal trial, and promising early REGAIN glioblastoma and pancreatic cancer data.

Negative

  • Net loss expanded sharply to $68.8 million for the first half of 2026 from $18.8 million a year earlier, driven by higher operating expenses and a large non‑cash warrant remeasurement loss.
  • Warrant liability volatility increased, with the warrants liability rising to $47.5 million and generating $42.2 million of financial expense, materially impacting reported results.
  • No product revenue has been generated despite advancing clinical programs; the business remains fully dependent on external financing and partnership funding.

Filing Explained

At June 30, 2026, 92,332,873 shares were outstanding; the separate $100 million ATM was capacity, while warrants remained potential—not issued—shares.

This Form 6-K furnishes Alpha Tau’s unaudited interim financial statements and operating review for the six months ended June 30, 2026, consistent with Form 6-K’s purpose for a foreign private issuer. The filing records a completed Tolmar private placement of 1,668,057 ordinary shares and 92,332,873 ordinary shares issued and outstanding at June 30; the immediate structural effect is a larger share base for existing holders.

Under the supplied dilution definition, additional shares reduce an existing holder’s percentage ownership absent offsetting changes. The Tolmar arrangement also gives Tolmar exclusive U.S. prostate-cancer commercialization rights while Alpha Tau retains the product intellectual property and remains obligated to supply the product and secure manufacturing capacity; Tolmar’s supply price is 60% of net sales, subject to adjustments.

This is distinct from the Wainwright at-the-market arrangement, which permits sales of up to $100 million from time to time; the supplied shelf record reports zero usage as of the April 27, 2026 shelf record, so that amount is capacity rather than disclosed issuance. Separately, as of June 30, 2026, 13,605,561 public warrants and 2,142,000 private warrants remained outstanding, each exercisable into one ordinary share at $11.50 subject to the stated conditions, creating additional potential share issuance rather than issued shares.

The filing identifies Tolmar’s bladder-cancer option as permitting a further share purchase at a 25% premium to the then-prevailing 30-day VWAP, so any exercise would be a separate future issuance mechanism.

Net loss H1 2026 $68,752 Net loss for the six months ended June 30, 2026
Operating loss H1 2026 $27,095 Total operating loss for the six months ended June 30, 2026
Cash and deposits $104,772 Cash, cash equivalents, short‑term and restricted deposits as of June 30, 2026
Research and development $20,882 Research and development expenses for the six months ended June 30, 2026
Warrants liability $47,537 Total warrants liability as of June 30, 2026
Deferred revenue $18,878 Contract liability recorded from Tolmar upfront and equity premium as of June 30, 2026
Tolmar transaction price $38,878 Accounting transaction price estimated for Tolmar agreements as of June 30, 2026
IIA contingent liability $7,807 Total royalty-bearing grant obligation to the Israel Innovation Authority as of June 30, 2026
shonin pre-market approval regulatory
"we received shonin pre-market approval of Alpha DaRT for use in patients"
Breakthrough Device Designation regulatory
"the FDA granted the Alpha DaRT Breakthrough Device Designation for the treatment"
A breakthrough device designation is a regulatory program that gives promising medical devices for serious or life‑threatening conditions priority support and faster review from a health authority (e.g., the U.S. FDA). Think of it as a “fast lane” or VIP pass through development and review: it can shorten time to market, lower regulatory uncertainty, and boost a company’s commercial prospects — but it is not an approval by itself.
investigational device exemption regulatory
"approval of an investigational device exemption, or IDE, from the FDA, to conduct"
An investigational device exemption (IDE) is a regulatory permission that allows a medical device maker to test an unapproved device in people so the device’s safety and effectiveness can be studied. For investors, an IDE matters because it marks a formal step toward regulatory approval—like getting a temporary test-drive permit—and influences clinical cost, timelines, and the likelihood a device will reach the market and generate revenue.
deferred revenue financial
"The Company recorded the consideration received of $18,878 ... as deferred revenue"
Cash a company has already received for goods or services it has promised but not yet delivered; it's recorded as a liability because the company still owes that product, service, or future revenue recognition. For investors, deferred revenue signals upcoming work or deliveries that will convert into reported sales over time and affects short-term obligations, cash flow quality, and how quickly a firm can grow recognized revenue—think of it like prepaid subscriptions or gift cards a business must honor later.
warrants liability financial
"Warrants liability ... required to be recorded as liabilities at their initial fair value"
Warrants liability is an accounting label for warrants when they are treated as a company obligation rather than equity. Think of a warrant like a coupon that might force the company to hand over cash or change the amount of stock depending on future events; when those outcomes aren’t fixed, accountants put it on the liabilities side of the balance sheet. For investors this matters because it can increase a company’s reported debt, affect future cash needs, and change potential share dilution and valuation.
alpha particles medical
"harnessing the innate relative biological effectiveness and short range of alpha particles"

AI-generated analysis. How Rhea-AI works. Not financial advice.

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FAQ

How did Alpha Tau Medical (DRTS) perform financially in the first half of 2026?

Alpha Tau Medical reported a net loss of $68.8 million for the six months ended June 30, 2026, compared with $18.8 million in 2025. The increase was driven by higher R&D and G&A expenses and a $42.2 million non‑cash warrant remeasurement expense.

What is Alpha Tau Medical’s (DRTS) cash position and runway as of June 30, 2026?

As of June 30, 2026, Alpha Tau Medical held $104.8 million in cash, cash equivalents, short‑term deposits and restricted deposits. Management believes these resources will fund expected operating and capital expenditure requirements for at least two years under current plans.

What are the key terms of Alpha Tau Medical’s (DRTS) collaboration with Tolmar?

The Tolmar agreements grant Tolmar exclusive U.S. rights to Alpha DaRT for prostate cancer. Alpha Tau received a $15 million upfront payment, a $20 million equity investment at a 25% premium, and is eligible for up to $96.5 million clinical/regulatory and $65 million commercial milestones.

Which major regulatory milestones did Alpha Tau Medical (DRTS) achieve in 2026 so far?

In early 2026, Alpha Tau received shonin pre‑market approval in Japan for Alpha DaRT in unresectable locally advanced or recurrent head & neck cancer. The company also submitted the first PMA module to the FDA and completed enrollment in its U.S. ReSTART pivotal trial.

What explains the large increase in Alpha Tau Medical’s (DRTS) financial expenses in 2026?

Financial expenses swung to a $41.4 million net expense in the first half of 2026 from $0.3 million income in 2025. This was primarily due to a $42.2 million non‑cash loss from remeasuring warrant liabilities as the company’s share price rose above the $11.50 exercise price.

Does Alpha Tau Medical (DRTS) currently generate revenue from product sales?

Alpha Tau Medical does not yet generate product revenue. Although it holds marketing approvals in Israel and Japan and has a Tolmar commercialization agreement, no revenue was recognized under the Tolmar collaboration as of June 30, 2026, and the company remains pre‑commercial.
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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

 

 

FORM 6-K

 

 

 

REPORT OF FOREIGN PRIVATE ISSUER

PURSUANT TO SECTION 13A-16 OR 15D-16

UNDER THE SECURITIES EXCHANGE ACT OF 1934

 

For the month of August 2026 

 

Commission File Number: 001-41316

 

 

 

Alpha Tau Medical Ltd.

(Exact Name of Registrant as Specified in Its Charter)

 

 

 

Kiryat HaMada St. 5

Jerusalem, Israel 9777605

+972 (3) 577-4115

(Address of principal executive offices)

 

 

 

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

 

Form 20-F      Form 40-F

 

 

 

 

 

 

 

CONTENTS

 

The following documents are attached hereto:

 

  Exhibit 99.1. Interim Consolidated Financial Statements as of June 30, 2026.

 

  Exhibit 99.2. Operating and Financial Review and Prospects in connection with the Interim Consolidated Financial Statements for the six months ended June 30, 2026.

 

  Exhibit 99.3. Press Release dated August 10, 2026

 

The Interim Consolidated Financial Statements of Alpha Tau Medical Ltd. as of June 30, 2026 attached as Exhibit 99.1 and the Operating and Financial Review and Prospects in connection with the Interim Consolidated Financial Statements of Alpha Tau Medical Ltd. for the six months ended June 30, 2026 attached as Exhibit 99.2 to this Report on Form 6-K are hereby incorporated by reference into the registrant’s Registration Statements on Forms F-3 (File Nos. 333-264306; 333-274457, 333-288240 and 333-295359) and Form S-8 (File Nos. 333-264169, 333-270406, 333-277733, 333-285745 and 333-294151).

 

1

 

 

EXHIBIT INDEX

 

Exhibit No.   Description
99.1   Interim Consolidated Financial Statements as of June 30, 2026.
     
99.2   Operating and Financial Review and Prospects in connection with the Interim Consolidated Financial Statements for the six months ended June 30, 2026.
     
99.3   Press Release dated August 10, 2026
     
101   The following financial information from Alpha Tau Medical Ltd.’s Report on Form 6-K, formatted in XBRL (eXtensible Business Reporting Language): (i) Interim Consolidated Balance Sheets as of June 30, 2026 and December 31, 2025; (ii) Interim Consolidated Statements of Operations for the six months ended June 30, 2026 and 2025; (iii) Interim Consolidated Statements of Changes in Shareholders’ Equity for the six months ended June 30, 2026 and 2025; (iv) Interim Consolidated Statements of Cash Flows for the six months ended June 30, 2026 and 2025; and (v) Notes to the Interim Consolidated Financial Statements.
     
104   Cover Page Interactive Data File (embedded within the inline XBRL document).

 

2

 

 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

  Alpha Tau Medical Ltd.
     
Date: August 10, 2026 By:  /s/ Uzi Sofer
    Uzi Sofer
    Chief Executive Officer

 

3

 

1 1 http://fasb.org/srt/2026#ChiefExecutiveOfficerMember

Exhibit 99.1

 

ALPHA TAU MEDICAL LTD.

 

CONSOLIDATED FINANCIAL STATEMENTS

 

AS OF JUNE 30, 2026

 

U.S. DOLLARS IN THOUSANDS

 

UNAUDITED

 

 

 

 

INDEX

 

  Page
Consolidated Balance Sheets F-2-F-3
   
Consolidated Statements of Operations F-4
   
Consolidated Statements of Changes in Shareholders’ Equity F-5
   
Consolidated Statements of Cash Flows F-6
   
Notes to Consolidated Financial Statements F-7-F-21

 

F-1

 

 

ALPHA TAU MEDICAL LTD.

 

CONSOLIDATED BALANCE SHEETS

 

U.S. dollars in thousands

 

    Note   December 31,
2025
    June 30,
2026
(unaudited)
 
ASSETS                
                 
CURRENT ASSETS:                
Cash and cash equivalents       $ 12,202     $ 22,993  
Short-term deposits         60,924       77,646  
Restricted deposits         3,777       4,133  
Prepaid expenses and other receivables         1,395       2,059  
                     
Total current assets         78,298       106,831  
                     
LONG-TERM ASSETS:                    
Long-term prepaid expenses         479       525  
Property and equipment, net         19,661       19,127  
Operating lease right-of-use assets   3     7,214       7,767  
                     
Total long-term assets         27,354       27,419  
                     
Total assets       $ 105,652     $ 134,250  

 

The accompanying notes are an integral part of the consolidated financial statements.

 

F-2

 

 

ALPHA TAU MEDICAL LTD.

 

CONSOLIDATED BALANCE SHEETS

 

U.S. dollars in thousands

 

    Note   December 31,
2025
    June 30,
2026
(unaudited)
 
LIABILITIES AND SHAREHOLDERS’ EQUITY                
                 
CURRENT LIABILITIES:                
Trade payables       $ 3,868     $ 3,165  
Other payables and accrued expenses         5,508       5,151  
Current maturities of operating lease liabilities   3     1,131       1,316  
                     
Total current liabilities         10,507       9,632  
                     
LONG-TERM LIABILITIES:                    
Long-term loan   4     6,352       6,804  
Warrants liability   5     5,354       47,537  
Operating lease liabilities   3     6,243       7,032  
Deferred revenue   12     -       18,878  
Deferred tax liability         97       312  
                     
Total long-term liabilities         18,046       80,563  
                     
Total liabilities         28,553       90,195  
                     
COMMITMENTS AND CONTINGENCIES   7                
                     
SHAREHOLDERS’ EQUITY:   8                
Ordinary shares of no-par value per share – Authorized: 362,116,800 shares as of December 31, 2025 and June 30, 2026; Issued and outstanding: 88,009,737 and 92,332,873 shares as of December 31, 2025 and June 30, 2026, respectively         -       -  
Additional paid-in capital         267,235       302,943  
Accumulated deficit         (190,136 )     (258,888 )
                     
Total shareholders’ equity         77,099       44,055  
                     
Total liabilities and shareholders’ equity       $ 105,652     $ 134,250  

 

The accompanying notes are an integral part of the consolidated financial statements.

 

F-3

 

 

ALPHA TAU MEDICAL LTD.

 

CONSOLIDATED STATEMENTS OF OPERATIONS

 

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

 

        Six months ended
June 30,
 
    Note   2025     2026  
        Unaudited  
Research and development, net       $ 14,182     $ 20,882  
                     
Marketing expenses         918       552  
                     
General and administrative         3,856       5,661  
                     
Total operating loss         18,956       27,095  
                     
Financial expenses (income), net   9     (315 )     41,439  
                     
Loss before taxes on income         18,641       68,534  
                     
Tax on income         164       218  
                     
Net loss         18,805       68,752  
                     
Net loss per share, basic and diluted       $ (0.25 )   $ (0.76 )
                     
Weighted-average shares used in computing net loss per share, basic and diluted         75,452,040       90,330,053  

 

The accompanying notes are an integral part of the consolidated financial statements.

 

F-4

 

 

ALPHA TAU MEDICAL LTD.

 

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY

 

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

 

                Additional           Total  
    Ordinary shares     paid-in     Accumulated     shareholders’  
    Shares     Amount     capital     deficit     equity  
Balances as of December 31, 2024     70,380,570     $          -     $ 210,175     $ (147,509 )   $ 62,666  
                                         
Issuance of Ordinary shares     14,336,323       -       37,431       -       37,431  
Vesting of RSUs     326,306       -       -       -       -  
Share-based compensation     -       -       5,331       -       5,331  
Net loss     -       -       -       (18,805 )     (18,805 )
                                         
Balances as of June 30, 2025 (unaudited)     85,043,199     $ -     $ 252,937     $ (166,314 )   $ 86,623  

 

                Additional           Total  
    Ordinary shares     paid-in     Accumulated     shareholders’  
    Shares     Amount     capital     deficit     equity  
Balances as of December 31, 2025     88,009,737     $         -     $ 267,235     $ (190,136 )   $ 77,099  
                                         
Issuance of Ordinary shares     3,111,059       -       26,122       -       26,122  
Exercise of options     902,512       -       2,886       -       2,886  
Vesting of RSUs     309,565       -       -       -       -  
Share-based compensation     -       -       6,700       -       6,700  
Net loss     -       -       -       (68,752 )     (68,752 )
                                         
Balances as of June 30, 2026 (unaudited)     92,332,873     $ -     $ 302,943     $ (258,888 )   $ 44,055  

 

The accompanying notes are an integral part of the consolidated unaudited financial statements.

 

F-5

 

 

ALPHA TAU MEDICAL LTD.

 

CONSOLIDATED STATEMENTS OF CASH FLOWS

 

U.S. dollars in thousands

 

    Six months ended
June 30,
 
    2025     2026  
    Unaudited  
Cash flows from operating activities:            
             
Net loss   $ (18,805 )   $ (68,752 )
Adjustments to reconcile net loss to net cash used in operating activities:                
Depreciation     533       968  
Share-based compensation     5,331       6,700  
Non-cash financial expense (income), net     (991 )     412  
Increase in prepaid expenses and other receivables     (1,151 )     (664 )
Increase in long-term prepaid expenses     (31 )     (46 )
Decrease in trade payables     (1,134 )     (703 )
Increase (decrease) in other payables and accrued expenses     546       (357 )
Increase in deferred revenue     -       18,878  
Increase in deferred tax liability     160       215  
Change in the fair value of warrants liability     443       42,183  
Change in operating lease liabilities     90       29  
Change in operating lease right-of-use assets     397       392  
                 
Net cash used in operating activities     (14,612 )     (745 )
                 
Cash flows from investing activities:                
                 
Investment in short-term deposits     (32,962 )     (82,064 )
Investment in restricted deposits     -       (48 )
Proceeds from short-term deposits     11,977       65,172  
Purchase of property and equipment     (3,209 )     (434 )
                 
Net cash used in investing activities     (24,194 )     (17,374 )
                 
Cash flows from financing activities:                
                 
Proceeds from exercise of options     -       2,886  
Proceeds from issuance of Ordinary shares, net     36,756       26,122  
                 
Net cash provided by financing activities     36,756       29,008  
                 
Effect of exchange rate changes on cash and cash equivalents     29       (98 )
                 
Increase (decrease) in cash and cash equivalents     (2,021 )     10,791  
Cash and cash equivalents at beginning of period     13,724       12,202  
                 
Cash and cash equivalents at end of period   $ 11,703     $ 22,993  
                 
Supplemental disclosures of cash flow information:                
                 
Cash paid during the period for income tax   $ 4     $ 16  
Cash paid during the period for interest   $ 137     $ 169  
                 
Supplemental disclosure of noncash investing and financing activities:                
                 
Operating lease liabilities arising from obtaining right of use assets   $ 216     $ 945  
Purchases of property, plant and equipment in exchange for Ordinary shares   $ 675     $ -  

 

The accompanying notes are an integral part of the consolidated financial statements.

 

F-6

 

 

ALPHA TAU MEDICAL LTD.

 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

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

 

NOTE 1:- GENERAL

 

a. Company description:

 

Alpha Tau Medical Ltd. (“the Company”) is an Israeli clinical-stage oncology therapeutics company that focuses on research, development and commercialization of Alpha DaRT (Diffusing Alpha-emitters Radiation Therapy) for the treatment of solid cancer. The Company was established in November 2015 and began its operations in January 2016, and shortly thereafter acquired the full rights to the Alpha DaRT technology from Althera Medical Ltd., (“Althera”), developed in 2003 at Tel Aviv University.

 

In August 2017 the Company established a fully owned subsidiary in the United States - “Alpha Tau Medical Inc.” (“ATM Inc”). ATM Inc began its activity in August 2018.

 

In January 2018 the Company established a subsidiary in Japan “Alpha Tau Medical KK” (hereafter: ATM KK). ATM KK began its activity in January 2018. Since July 2019, the Company holds 100% of ATM KK.

 

In July 2019, the Company established a fully owned subsidiary in Canada “Alpha Tau Medical Canada Inc.” (hereafter: ATM Canada Inc). ATM Canada Inc began its activity in March 2020.

 

The Company began trading on the Nasdaq Capital Market on March 8, 2022, following the completion of its merger with Healthcare Capital Corp (“HCCC”), a special purpose acquisition company. HCCC was dissolved in July 2022.

 

b. The Company’s activities since inception have consisted of performing research and development activities. Successful completion of the Company’s development programs and, ultimately, the attainment of profitable operations is dependent on future events, including, among other things, its ability to secure financing; obtain further marketing approvals from regulatory authorities; access potential markets; and build a sustainable customer base; attract, retain and motivate qualified personnel; and develop strategic alliances. The Company’s operations are funded by its shareholders and research and development grants and the Company intends to seek further financing as well as make applications for further research and development grants for continuing its operations. Although management believes that the Company will be able to successfully fund its operations, there can be no assurance that the Company will be able to do so or that the Company will ever operate profitably.

 

The Company expects to continue to incur substantial losses over the next several years during its clinical development phase. To fully execute its business plan, the Company will need to complete registrational clinical studies and certain development activities as well as manufacture the required clinical and commercial products in its manufacturing plants. Further, the Company will seek further regulatory approvals prior to commercialization and the Company will need to establish sales, marketing and logistic infrastructures. These activities may span many years and require substantial expenditures to complete and may ultimately be unsuccessful. Any delays in completing these activities could adversely impact the Company.

 

As of June 30, 2026, the Company had cash, cash equivalents, short-term deposits and restricted deposits of $104,772. During the six months period ended June 30, 2026, the Company incurred a net loss of $68,752 and had negative cash flows from operating activities of $745. In addition, the Company had an accumulated deficit of $258,888 on June 30, 2026. The Company believes that its existing capital resources will be adequate to satisfy its expected liquidity requirements for at least the next two years.

 

F-7

 

 

ALPHA TAU MEDICAL LTD.

 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

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

 

NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES

 

a. Unaudited consolidated financial statements:

 

The accompanying unaudited consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for financial information. In the opinion of management, the unaudited consolidated financial statements include all adjustments necessary for a fair presentation.

 

The balance sheet as of December 31, 2025 has been derived from the audited consolidated financial statements of the Company at that date but does not include all information and footnotes required by U.S. GAAP for complete financial statements.

 

The accompanying unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes for the year ended December 31, 2025.

 

The significant accounting policies disclosed in the Company’s audited 2025 consolidated financial statements and notes thereto have been applied consistently to these unaudited consolidated financial statements. Results for the six-month period ended June 30, 2026 are not necessarily indicative of results that may be expected for the year ending December 31, 2026.

 

b. Use of estimates for the preparation of financial statements:

 

The preparation of the unaudited consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. On an ongoing basis, the Company’s management evaluates estimates, including those related to fair values of warrants, fair values of share-based awards, deferred taxes, and contingent liabilities. Such estimates are based on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities.

 

c. Ordinary share warrants classification and measurement:

 

The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance. The assessment considers whether the warrants are freestanding financial instruments, meet the definition of a liability under ASC 480, are indexed to the Company’s own shares and whether the warrants are eligible for equity classification under ASC 815-40. This assessment is conducted at the time of warrant issuance and as of each subsequent reporting period end date while the warrants are outstanding.

 

Warrants that meet all the criteria for equity classification, are required to be recorded as a component of additional paid-in capital. Warrants that do not meet all the criteria for equity classification, are required to be recorded as liabilities at their initial fair value on the date of issuance and remeasured to fair value through earnings at each balance sheet date thereafter.

 

The Company has classified the Public and Private Warrants assumed during the Merger (see also note 5) as a liability pursuant to ASC 815-40 since the warrants do not meet the equity classification conditions. Accordingly, the Company measured the warrants at their fair value. The warrants liability is subject to re-measurement at each balance sheet date until exercised, and any change in fair value is recognized in our statement of operations.

 

F-8

 

 

ALPHA TAU MEDICAL LTD.

 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

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

 

NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (Cont.)

 

As of December 31, 2025 and June 30, 2026, the Company has 3,237,000 warrants classified as equity.

 

In addition, as of both December 31, 2025 and June 30, 2026, the Company has 13,605,561 Public Warrants and 2,142,000 Private Warrants, which are classified as a liability.

 

d. Fair value of financial instruments:

 

Fair value is defined as the exchange price that would be received from the sale of an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company measures financial assets and liabilities at fair value at each reporting period using a fair value hierarchy which requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.

 

A financial instrument’s classification within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Three levels of inputs may be used to measure fair value:

 

Level 1 — quoted prices in active markets for identical assets or liabilities.

 

Level 2 — inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

 

Level 3 — unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

 

Financial instruments consist among others of cash equivalents, short-term deposits, restricted deposits, and other receivables, trade payables, and other accounts payable and accrued expenses. The estimated fair values of these financial instruments approximate their carrying value as presented, due to their short-term maturities. The Company considers public warrant liabilities to be Level 1 and private warrants are measured at fair value using Level 3 inputs. The estimated fair value of the Company’s long-term loan approximated its carrying amount as of June 30, 2026.

 

e. Recently issued accounting pronouncements not yet adopted:

 

In November 2024, the FASB issued ASU 2024-03, Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, requiring public entities to disclose additional information about specific expense categories in the notes to the financial statements on an interim and annual basis. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and for interim periods beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact of adopting ASU 2024-03.

 

F-9

 

 

ALPHA TAU MEDICAL LTD.

 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

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

 

NOTE 3:- LEASE

 

The Company has entered into non-cancelable lease agreements for its offices and motor vehicles with lease periods expiring at various dates through October 2036.

 

The components of operating lease costs were as follows:

 

    Six months ended
June 30,
 
    2025     2026  
    Unaudited  
Operating lease cost   $ 580     $ 624  
Variable lease cost     43       60  
                 
Total net lease costs   $ 623     $ 684  

 

Supplemental balance sheet information related to operating leases is as follows:

 

    As of  
    December 31,
2025
    June 30,
2026
Unaudited
 
Weighted average remaining lease term (in years)     8.99       8.54  
Weighted average discount rate     5.86 %     5.88 %

 

Minimum lease payments under non-cancelable lease agreements as of June 30, 2026, were as follows:

 

    Operating leases  
    Unaudited  
2026   $ 688  
2027     1,399  
2028     1,246  
2029     1,144  
2030     1,133  
2031 and thereafter     5,249  
         
Total undiscounted lease payments     10,859  
Less: imputed interest     (2,511 )
         
Present value of lease liabilities   $ 8,348  

 

F-10

 

 

ALPHA TAU MEDICAL LTD.

 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

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

 

NOTE 4: - LONG-TERM LOAN

 

In connection with financing the acquisition of a long-term leasehold on a plot of land in the Har Hotzvim Industrial Park in Jerusalem, the Company entered into agreements with Bank Leumi Le-Israel BM (the “Lender”), for: 1) a letter of credit in the amount of approximately NIS 7,904 thousand ($2,054) to the benefit of the Israel Land Authority in September 2023, and 2) a long-term loan in the amount of approximately NIS 20,263 thousand ($5,248) in October 2023. Both instruments are denominated in NIS and secured by deposits that the Company maintains at the Lender.

 

Following an extension of the long-term loan agreed with the Lender, the long-term loan matures in a bullet payment due in January 2028, subject to any extensions as may be agreed with the Lender, and bears monthly interest at a spread of 0.39% below the NIS prime rate in Israel, which is 1.50% above the Bank of Israel lending rate.

 

The Company chose to use these financing instruments to close the acquisition of the long-term leasehold, pending its exploration of comprehensive long-term financing alternatives for the development of the land into a larger headquarters for the Company.

 

The Company recorded interest expenses of $156 and $169 for the six months ended June 30, 2025, and 2026, respectively. Currency exchange expense was $453 and $452 for the six months ended June 30, 2025, and 2026, respectively.

 

NOTE 5:- WARRANTS LIABILITY

 

In March 2022, in conjunction with the merger with HCCC (see note 1), the Company issued 13,749,984 warrants to the public shareholders of HCCC (the “Public Warrants”) and 2,142,000 warrants to the sponsor of HCCC (the “Private Warrants”) in exchange for the surrender and cancellation of an identical number of warrants exercisable into common stock of HCCC. The Public Warrants and the Private Warrants may each be exercised into Ordinary shares of the Company within 5 years of the grant date, at an exercise price of $11.50, and are subject to certain redemption provisions at the Company’s option.

 

As of June 30, 2026, a total of 144,423 Public Warrants were exercised in previous years into 144,423 ordinary shares of the Company.

 

As of June 30, 2026, a total of 13,605,561 Public Warrants and 2,142,000 Private Warrants are outstanding.

 

Public Warrants

 

Each whole warrant will entitle the registered holder to purchase one Ordinary share. No fractional warrants will be issued and only whole warrants will trade. No warrant will be exercisable and the Company will not be obligated to issue an Ordinary share upon exercise of a warrant unless the Ordinary share issuable upon such warrant exercise has been registered, qualified or deemed to be exempt under the securities laws of the state of residence of the registered holder of the warrants. In no event is the Company required to net cash settle any warrant. During any period if the Company has failed to maintain an effective registration statement, warrant holders will be able to, until such time there is an effective registration statement, exercise their warrants on a “cashless basis.”

 

F-11

 

 

ALPHA TAU MEDICAL LTD.

 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

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

 

NOTE 5:- WARRANTS LIABILITY (Cont.)

 

Once the warrants become exercisable, the Company may call the warrants for redemption:

 

In whole and not in part;

 

At a price of $0.01 per warrant;

 

Upon not less than 30 days’ prior written notice of redemption (the “30-day redemption period”) to each warrant holder; and

 

If, and only if, the closing price of the Ordinary shares equals or exceeds $18.00 per share (subject to standard adjustments) for any 20 trading days within a 30-trading day period ending three business days before the Company sends to the notice of redemption to the warrant holders.

 

If the Company calls the warrants for redemption for cash the Company’s management will have the option to require any holder that wishes to exercise his, her or its warrant to do so on a “cashless basis.” If the Company’s management takes advantage of this option, all holders of warrants would pay the exercise price by surrendering their warrants for that number of shares of Ordinary shares equal to the quotient obtained by dividing (x) the product of the number of Ordinary shares underlying the warrants, multiplied by the excess of the “fair market value” of Ordinary shares over the exercise price of the warrants by (y) the fair market value. The “fair market value” will mean the average closing price of the Ordinary shares for the 10 trading days ending on the third trading day prior to the date on which the notice of redemption is sent to the holders of warrants.

 

Private Warrants

 

Except as described below, the Private Warrants have terms and provisions that are identical to those of the Public Warrants.

 

The Private Warrants will not be redeemable by the combined company so long as they are held by the Sponsor or its permitted transferees. The Sponsor, or its permitted transferees, has the option to exercise the Private Warrants on a cashless basis. If the Private Warrants are held by someone other than the Sponsor or its permitted transferees, the Private Warrants will be redeemable by the combined company and exercisable by such holders on the same basis as the Public Warrants. If holders of the Private Warrants elect to exercise them on a cashless basis, they would pay the exercise price by surrendering their warrants for that number of Ordinary shares equal to the quotient obtained by dividing (x) the product of the number of shares of Ordinary shares underlying the warrants, multiplied by the difference between the exercise price of the warrants and the “fair market value” (defined below) by (y) the fair market value. The “fair market value” means the average reported last sale price of the Ordinary shares for the 10 trading days ending on the third trading day prior to the date on which the notice our warrant exercise is sent to the warrant agent.

 

F-12

 

 

ALPHA TAU MEDICAL LTD.

 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

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

 

NOTE 6:- FAIR VALUE MEASUREMENTS

 

The following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis as of December 31, 2025 and June 30, 2026 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

 

    December 31, 2025  
    Level 1     Level 2     Level 3  
Warrants Liability – Public Warrants   $ 4,626     $ -     $ -  
Warrants Liability – Private Warrants     -       -       728  
                         
Total   $ 4,626     $ -     $ 728  

 

    June 30, 2026  
    Level 1     Level 2     Level 3  
    (Unaudited)  
Warrants Liability – Public Warrants   $ 40,137     $ -     $ -  
Warrants Liability – Private Warrants     -       -       7,400  
                         
Total   $ 40,137     $ -     $ 7,400  

 

The fair value of the Public Warrants is determined with reference to the prevailing market price for warrants that are trading on Nasdaq under the ticker DRTSW.

 

As of December 31, 2025, the Company applied the market approach to determine fair value, using quoted prices of the Public Warrants as of the balance sheet date. As of June 30, 2026, in light of the increase in the trading price of the Company’s ordinary shares in excess of the $11.50 strike price of the Public and Private Warrants, the Private Warrants were valued using a blend of the Public Warrant prevailing market price and a Black Scholes Option Pricing Model, which is considered to be a Level 3 fair value measurement. As part of the inputs used in the Black-Scholes model to determine the fair value of the Private Warrants, the expected volatility of the Ordinary Shares was estimated based on the historical volatility of the Company’s publicly traded Ordinary Shares.

 

The following table provides the inputs used for Level 3 fair value measurements:

 

    June 30,
2026
 
       
Expected term (years)     0.68  
Expected volatility     83.77 %
Risk-free interest rate     3.97 %
Expected dividend yield     0 %
Fair value of Ordinary share   $ 12.58  
Exercise price   $ 11.50  

 

The following table presents the changes in the fair value of Level 3 Private Warrants liability:

 

    December 31,
2025
    June 30,
2026
(unaudited)
 
Fair value at beginning of the period   $ 481     $ 728  
Change in fair value     247       6,672  
                 
Fair value at end of the period   $ 728     $ 7,400  

 

There were no transfers in or out of Level 3 from other levels in the fair value hierarchy.

 

F-13

 

 

ALPHA TAU MEDICAL LTD.

 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

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

 

NOTE 7:- COMMITMENTS AND CONTINGENT LIABILITIES

 

a. A guarantee in the amount of $4,133 was issued by a bank to secure rent payments. 

 

b. The Company has received royalty-bearing grants from the IIA to finance its research and development programs in Israel, through which the Company received IIA participation payments in the aggregate amount of $5,533 through June 30, 2026. If income is generated from a funded research program, the Company is committed to pay royalties at a rate of 3% of future revenue arising from such research program, and up to a maximum of 100% of the amount received, linked to the U.S. dollar (for grants received under programs approved until December 31, 2023, the maximum to be repaid is 100% plus interest at LIBOR, and from January 1, 2024, the 12 month Term SOFR interest).

 

In addition, under the intellectual property purchase agreement with Althera, the Company assumed all of Althera’s liabilities towards the IIA totaling $474 of royalty-bearing grants received by Althera (plus accrued interest). The Company’s total contingent liability to the IIA at June 30, 2026, including royalty-bearing grants received by the Company, grants assumed from Althera and the associated interest accrued on all such grants, was $7,807.

 

c. Under the February 2, 2016 intellectual property purchase agreement with Althera, the Company is obligated to pay Althera a fixed rate of 2% (plus VAT) of Company’s future gross revenues (as defined in the agreement) that are derived from the purchased intellectual property, up to a maximum amount of $1,500 (plus VAT), in the aggregate, with the potential to set off against certain payments made by the Company to the IIA.

 

d. The Company also entered into intellectual property agreements with Ramot at Tel Aviv University Ltd., the technology transfer company of Tel Aviv University (“Ramot”) on April 21, 2016 and July 14, 2016, all as amended on May 5, 2019, pursuant to which the Company is obligated to pay Ramot a fixed royalty of 2.5% on net sales of all of the Company’s products (as defined in the agreement) by the Company and its affiliates, with no set maximum. The royalty will be payable as of the first commercial sale (as defined in the agreement), until the later of: 15 years; or until the last to expire of the patents or patent applications from research developed at Tel Aviv University and assigned to the Company, on a country-by-country, product-by-product basis. The Company is also obligated to pay a 7% royalty (and in no event less than 0.65% of the net sales of Company products sold by the Company’s licensees in a given year) on any royalties or revenues received by the Company from its licensees.

 

e. Under an Operations Partner Agreement between the Company and services provider HekaBio K.K. of May 21, 2019, the Company makes certain payments to HekaBio K.K. in exchange for consulting and administrative services in Japan, as well as payments upon the achievement of certain clinical and regulatory milestones. In February 2026, on the basis of a clinical trial completed in Japan as well as data collected elsewhere in the world, the Company received shonin pre-market approval of Alpha DaRT for use in patients with unresectable locally advanced or locally recurrent head & neck cancer, from Japan’s Ministry of Health, Labour and Welfare. As part of the approval, the Company must conduct a post-market surveillance (PMS) study enrolling 66 patients in total at five selected leading clinical centers in Japan. In March 2026, the Company entered into a commercial agreement with HekaBio K.K. related to the distribution of the Alpha DaRT in Japan, providing for terms related to the roles and responsibilities of each party as well as defining a split of potential revenues and liabilities, with a focus on treating patients under the pre-market approval in the context of the PMS study. The agreement can be terminated with 90 days’ notice.

 

F-14

 

 

ALPHA TAU MEDICAL LTD.

 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

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

 

NOTE 7:- COMMITMENTS AND CONTINGENT LIABILITIES (Cont.)

 

f. On November 18, 2018 and July 29, 2019, the Company entered into research and license agreements with BGN Technologies, the technology transfer company of Ben Gurion University (“BGN”), further amended on May 12, 2021, wherein the Company will wholly own any intellectual property that is developed jointly by Ben Gurion University and others (including the Company), and BGN will receive 0.75% royalties on all sales of the Company’s alpha radiation products, net of certain deductions and irrespective of the intellectual property underlying such sales, or 1.5% royalties on sales of products that contain intellectual property owned by Ben Gurion University, net of certain deductions. BGN will receive 4% of license revenues (as defined in the agreements) that relate to jointly developed intellectual property, and 8% of license revenues that relate to intellectual property developed solely by Ben Gurion University. The parties also agreed that the Company will continue to conduct research at Ben Gurion University for as long as the researchers wish to, and the parties have agreed on a research budget in good faith.

 

g. On December 1, 2020, the Company entered into a clinical trial agreement with Cambridge University Hospitals NHS Trust, wherein Cambridge will receive 5% of any marginal increase in the Company’s net sales (all as defined in the agreement) generated on account of any patent or patent claim granted from the research performed in such trial, and 2% of the Company’s net sales (minus the aforementioned marginal increase payment) received for the treatment of Squamous Cell Carcinoma of the vulva, for three years from the date of first sale, world-wide.

 

h. On August 16, 2022, the Company entered into a collaboration agreement with MIM Software, Inc. (“MIM”) to provide treatment planning software for clinical sites using the Alpha DaRT therapy. Under the terms of the agreement, the parties will collaborate on the use of MIM’s software suite, including MIM Symphony® and MIMcloud®, for development of new features and support for the Alpha DaRT across multiple potential indications, integration into all clinical trials involving the Alpha DaRT, and bundling the MIM software with the Alpha DaRT for future commercial sales in territories where the Alpha DaRT and MIM’s software are both approved. The agreement contemplates certain payments to MIM to be agreed between the parties upon initiating certain workstreams, as well as payments to MIM upon commercial sale of the Alpha DaRT bundled with MIM’s software products.

 

i. On April 24, 2025, the Company entered into a Strategic IR/PR Services Agreement (the “Agreement”) with Oramed Ltd. (“Oramed”), a related party, pursuant to which Oramed was engaged on a non-exclusive basis to provide the Company with comprehensive strategic investor relations and public relations management services in territories including the United States, Israel and South Korea.

 

As consideration for the services under the Agreement, the Company agreed to pay Oramed $3,000, consisting of a $500 upfront payment and five semiannual installments of $500 each. The Company also agreed to issue warrants to Oramed as detailed below in Note 8b.

 

j. On June 2, 2026, the Company, together with ATM Inc., entered into a collaboration agreement and a supply agreement with Tolmar International Ltd. (“Tolmar”) (together the “Tolmar Agreements”). Pursuant to the Tolmar Agreements, the Company granted Tolmar exclusive U.S. commercialization rights for Alpha DaRT for prostate cancer.

 

The Company granted Tolmar an option to expand into bladder cancer, subject to additional terms and payments, including a $5,000 payment to Alpha Tau to be used for expanding the Company’s manufacturing capabilities for Alpha DaRT, as well as a further securities purchase as described further in Note 8. The Company also granted Tolmar the right to negotiate commercial rights in certain geographies in Central America and South America and to negotiate commercial rights to certain new products developed by the Company. Unless terminated earlier, the Tolmar Agreements will expire in 20 years following the first commercial sale of Alpha DaRT for prostate cancer in the U.S., subject to the terms and conditions of the Collaboration Agreement. For more information, see Note 12.

 

F-15

 

 

ALPHA TAU MEDICAL LTD.

 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

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

 

NOTE 8:- SHAREHOLDERS’ EQUITY

 

a. Share capital:

 

Ordinary shares rights

 

The Ordinary shares confer upon their holders the right to participate in the general meetings of the Company, to vote at such meetings (each share represents one vote), and to participate in any distribution of dividends or any other distribution of the Company’s property, including the distribution of surplus assets upon liquidation.

 

Issuance of Ordinary shares

 

In April 2025, the Company entered into a share purchase agreement with Oramed for the sale by the Company of 14,110,121 of its Ordinary shares, no par value per share, in a registered direct offering, at a purchase price of $2.612 per share. The Company received net proceeds of approximately $36,756, after deducting transaction costs payable by the Company in the amount of $100.

 

In December 2025, the Company entered into a share purchase agreement with certain investors, pursuant to which the Company issued and sold 2,255,156 Ordinary shares at a price of $3.88 per share, which was the closing share price immediately preceding the agreement, resulting in net proceeds of $8,740. Transaction costs were immaterial.

 

In January 2026, the Company entered into a share purchase agreement pursuant to which it issued and sold 1,443,002 Ordinary shares for aggregate gross proceeds of $10,000, reflecting a price of $6.93 per share, which was the closing share price immediately preceding the agreement. Transaction costs were immaterial.

 

On June 2, 2026, concurrent with the execution of the Tolmar Agreements, the Company entered into a securities purchase agreement (the “Purchase Agreement”) with Tolmar for the sale by the Company of 1,668,057 of its ordinary shares, no par value per share (the “Ordinary Shares”), in a private placement (the “Private Placement”), at a purchase price of $11.99 per Ordinary Share, a 25% premium to the 30-trading day volume-weighted average price (“VWAP”) of the Company’s Ordinary Shares ending the trading day prior to the entry into the Purchase Agreement. The Purchase Agreement also contains provisions for Tolmar, upon exercise of the option in the Tolmar Agreements to expand into bladder cancer, to purchase an amount of Ordinary Shares equivalent to $5,000 at a price per Ordinary

 

Share equal to a 25% premium to the then-prevailing 30-trading day VWAP. The Company received gross proceeds of $20,000 from the Private Placement, and transaction costs were immaterial.

 

b. Share option plans:

 

The Company has authorized through its 2021 Share Incentive Plan (the “Plan”), an available pool of ordinary shares of the Company from which to grant options, RSUs or other equity compensation to officers, directors, advisors, management and other key employees of up to 27,315,022 Ordinary shares as of June 30, 2026. The equity compensation granted generally has a four-year vesting period and expires ten years after the date of grant, subject to the terms set forth in the Plan. Options granted under the Plan that are cancelled or forfeited before expiration become available for future grant.

 

As of June 30, 2026, 13,069,670 of the Company’s Ordinary shares are available for future grants.

 

F-16

 

 

ALPHA TAU MEDICAL LTD.

 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

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

 

NOTE 8:- SHAREHOLDERS’ EQUITY (Cont.)

 

A summary of the status of options under the Plan as of June 30, 2026 and changes during the relevant period ended on that date is presented below:

 

    Six months ended
June 30, 2026 (unaudited)
 
    Number of
options
    Weighted
average
exercise
price
    Aggregate
intrinsic
value
    Weighted
average
remaining
contractual life
(years)
 
Outstanding at beginning of period     16,746,951     $ 4.41     $ 22,630       6.46  
Granted     1,471,035     $ 6.65                  
Exercised     (902,512 )   $ 3.20                  
Forfeited     (411,739 )   $ 4.51                  
                                 
Outstanding at end of period     16,903,735     $ 4.67     $ 133,756       6.53  
                                 
Exercisable options     12,943,952     $ 4.81     $ 100,547       5.88  

 

A summary of the status of RSUs under the Plan as of June 30, 2026 and changes during the relevant period ended on that date is presented below:

 

    Number of
RSUs
    Weighted-
average
grant date
fair value
per share
 
Unvested at December 31, 2025     747,506     $ 3.16  
Granted     419,953     $ 5.29  
Vested     (309,565 )   $ 4.41  
Forfeited     (47,729 )   $ 3.05  
                 
Unvested at June 30, 2026     810,165     $ 3.79  

 

The total equity-based compensation expense related to all of the Company’s equity-based awards recognized for the six months ended June 30, 2025 and 2026, was comprised as follows:

 

    Six months ended
June 30,
 
    2025     2026  
    Unaudited  
Research and development   $ 3,194     $ 4,304  
Marketing expenses     427       65  
General and administrative     1,710       2,331  
                 
Total share-based compensation expense   $ 5,331     $ 6,700  

 

As of June 30, 2026, there were unrecognized compensation costs of $13,949, which are expected to be recognized over a weighted average period of approximately 2.5 years.

 

F-17

 

 

ALPHA TAU MEDICAL LTD.

 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

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

 

NOTE 8:- SHAREHOLDERS’ EQUITY (Cont.)

 

Stock-based compensation to non-employees

 

In June 2025, as consideration for the services under the Agreement detailed in note 7i, the Company issued to Oramed a warrant to purchase 2,390,000 Ordinary shares of the Company at an exercise price of $3.90 as well as a warrant to purchase 847,000 Ordinary shares of the Company at an exercise price of $3.474. The warrants are exercisable immediately and will expire on October 24, 2027.

 

The total compensation cost related to the warrants amounts to $2,780 and is recognized over the contractual term of the warrants. For the period ended June 30, 2025 and 2026, the Company recognized compensation expense of $42 and $481, respectively.

 

In June 2025, the Company entered into an agreement with a contractor involved in the construction of its Hudson, NH facility. As a partial consideration for its services, the Company issued to the contractor 226,202 of its Ordinary shares, no par value per share. The Company recognized an increase to additional paid-in capital of $675 in exchange for the services provided.

 

NOTE 9:- FINANCIAL EXPENSES (INCOME), NET

 

    Six months ended
June 30,
 
    2025     2026  
    Unaudited  
Financial expenses:            
             
Interest on loan   $ 156     $ 169  
Foreign currency translation loss     902       957  
Remeasurement of warrants     443       42,183  
Others     32       17  
                 
Total financial expenses     1,533       43,326  
                 
Financial income:                
                 
Interest from deposits     1,848       1,887  
                 
Total financial income     1,848       1,887  
                 
Financial expenses (income), net   $ (315 )   $ 41,439  

 

F-18

 

 

ALPHA TAU MEDICAL LTD.

 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

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

 

NOTE 10:- BASIC AND DILUTED NET LOSS PER SHARE

 

The following table sets forth the computation of the Company’s basic and diluted net loss per Ordinary share:

 

    Six months ended
June 30,
 
    2025     2026  
    Unaudited  
Numerator:            
Net loss   $ 18,805       68,752  
Denominator:                
Weighted-average shares used in computing net loss per Ordinary share, basic and diluted     75,452,040       90,330,053  
                 
Net loss per Ordinary share, basic and diluted   $ 0.25     $ 0.76  

 

For the six months ended June 30, 2025 and 2026, all outstanding options and warrants have been excluded from the calculation of the diluted net loss per share since their effect was anti-dilutive. As of June 30, 2025, and 2026 the total number of shares related to outstanding options and warrants excluded from the calculations of diluted net loss per share were 36,905,597 and 36,698,461, respectively.

 

NOTE 11: - REPORTING SEGMENT AND GEOGRAPHIC INFORMATION

 

The Company operates as a single operating segment, with its Chief Executive Officer acting as the Chief Operating Decision Maker (CODM). The CODM regularly reviews the financial information on a consolidated basis and evaluates the segment’s performance based on its operating loss, as reported in the consolidated statement of operations. This financial metric is used to assess overall business performance and support resource allocation decisions.

 

The following table presents information about the significant expenses regularly provided to the Company’s CODM and included in the reported measure of segment loss for the periods ended June 30, 2025 and 2026:

 

    Six months ended
June 30,
 
    2025     2026  
    Unaudited  
Significant and other segment expenses:            
   Salaries and related benefits, including SBC   $ 11,596     $ 14,520  
   Clinical trials, subcontractors and materials, net     3,431       6,750  
   Professional, legal and marketing expenses     1,678       2,559  
Other segment items 1     2,251       3,266  
   Financial expenses (income), net     (315 )     41,439  
   Tax on income     164       218  
                 
Segment net loss   $ 18,805     $ 68,752  

 

1 Other segment items included in segment net loss primarily includes rent and related, depreciation and travel expenses.

 

F-19

 

 

ALPHA TAU MEDICAL LTD.

 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

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

 

NOTE 12:- STRATEGIC COLLABORATION, SUPPLY AND SECURITIES PURCHASE AGREEMENTS WITH TOLMAR

 

In June 2026, the Company entered into a collaboration agreement, a securities purchase agreement and a supply agreement with Tolmar International Ltd. (“Tolmar”) (together the “Tolmar Agreements” or the “Agreements”). Pursuant to the Tolmar Agreements, the Company granted Tolmar exclusive U.S. commercialization rights for Alpha DaRT for prostate cancer (the “Product”). Tolmar will use commercially reasonable efforts to commercialize Alpha DaRT in accordance with a commercialization plan and the terms of the Tolmar Agreements. Under the Agreements, the Company is obligated to continue the research and development of the Product and to use commercially reasonable efforts to obtain all necessary regulatory approvals required to sell and market the Product in the United States in at least one prostate cancer indication. The parties shall also establish a joint steering committee to oversee the activities of the parties pursuant to the Agreements. The initial term of the Agreements is 20 years following the first commercial sale of the Product in the United States.

 

In conjunction with the collaboration agreement, the Company and Tolmar also entered into a supply agreement, under which the Company has agreed to supply all of the commercial supply of the Product, subject to certain conditions. The supply agreement continues until the expiration or early termination of the Agreements. Under the terms of the Agreements, the Company retains all intellectual property rights for the Product, including all clinical data, regulatory filings and marketing approvals, which are held by the Company in its own name, and the Company will be the sole manufacturer of the Product. Tolmar will pay the Company a supply price equal to 60% of the net sales of the Product, subject to certain adjustments. The Company is also obligated to construct or otherwise secure manufacturing capacity for the Product, which capacity will be owned and operated by the Company.

 

Both parties may terminate the Tolmar Agreements (a) for the other party’s material breach, insolvency, or safety concerns, subject to a customary notice and cure period or (b) if the Company is unable to secure rights to intellectual property of a third party that is necessary for the exploitation of the Product as contemplated under the Agreements. Tolmar has the right to terminate the Agreements without cause at any time with prior written notice to the Company. The Company has the right to terminate the Agreements if Tolmar (a) is acquired by an entity that has certain competing products, subject to certain cure provisions, (b) challenges the intellectual property rights granted to Tolmar or (c) violates applicable laws. In the event of termination, the exclusive rights granted will revert to the Company, and the Company may grant exclusive rights to other parties within the United States. Amounts paid to the Company under the Agreements are non-refundable.

 

The Agreements also include an option, held by Tolmar, to expand into bladder cancer, subject to additional terms and payments, including a $5,000 payment as well as a further securities purchase at a premium to the market price of the Company’s ordinary shares then prevailing.

 

Under the Agreements, Tolmar paid the Company a non-refundable upfront payment of $15,000, which is designated toward the construction of manufacturing capacity. Tolmar also paid the Company $20,000 for the issuance of equity securities, at a 25% premium to the 30-trading day volume-weighted average price of the Company’s ordinary shares. The excess of the consideration received over the fair value of the shares issued, in the amount of $3,878, represents consideration under the Agreements and was recorded as a contract liability. In addition, Tolmar shall pay the Company up to an aggregate of $96,500 in clinical and regulatory milestone payments for the first prostate cancer indication, commercial milestone payments of up to an aggregate of $65,000, and further milestone payments in respect of bladder cancer if the option described above is exercised.

 

F-20

 

 

ALPHA TAU MEDICAL LTD.

 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

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

 

NOTE 12:- STRATEGIC COLLABORATION, SUPPLY AND SECURITIES PURCHASE AGREEMENTS WITH TOLMAR (Cont.)

 

The Company evaluated the Agreements and determined that the Agreements are a contract with a customer within the scope of ASC 606 and include a single combined performance obligation. The transaction price includes fixed consideration and variable consideration in the form of milestone payments. Variable consideration is included in the transaction price only to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the associated uncertainty is subsequently resolved. The Company assessed each milestone payment and concluded that, other than one clinical milestone payment of $20,000, the achievement of which is substantially within the Company’s control, it is not probable that a significant reversal in the amount of cumulative revenue recognized will not occur, and the remaining milestone payments are therefore fully constrained and excluded from the transaction price. Accordingly, as of June 30, 2026 the Company estimated the transaction price at $38,878, comprising the non-refundable upfront payment of $15,000, the excess over fair value paid for the Company’s equity securities of $3,878 and the unconstrained milestone payment of $20,000.

 

As of June 30, 2026, no revenue had been recognized in respect of the Agreements, as the Company had not made any progress toward satisfying the combined performance obligation. No units of the Product may be supplied, marketed or sold prior to receipt of marketing approval from the U.S. Food and Drug Administration. As such, the Company recorded the consideration received of $18,878, comprising the upfront payment and the excess over fair value paid for the Company’s equity securities, as deferred revenue.

 

- - - - - - - - - - -

 

 

F-21

 

Exhibit 99.2

 

Operating and Financial Review and Prospects

 

You should read the following discussion together with the unaudited consolidated financial statements as of and for the six months ended June 30, 2025 and 2026 and related notes appearing elsewhere in this Form 6-K, our audited consolidated financial statements and other financial information as of and for the year ended December 31, 2025 appearing in our Annual Report on Form 20-F for the year ended December 31, 2025 (the “Annual Report”) and Item 5—“Operating and Financial Review and Prospects” of the Annual Report. Except where the context otherwise requires or where otherwise indicated in this discussion, the terms “Alpha Tau,” the “Company,” “we,” “us,” “our,” “our company” and “our business” refer to Alpha Tau Medical Ltd. and its subsidiaries.

 

The statements in this discussion regarding industry outlook, our expectations regarding our future performance, planned investments in our expansion into additional geographies, expected benefits of the Tolmar Agreements (as defined herein) and payments thereunder, clinical trial timelines, enrollment expectations and anticipated results, regulatory submissions and anticipated approvals, capital requirements and cash runway estimates, commercialization strategy and launch plans, research and development, sales and marketing and general and administrative functions, as well as other non-historical statements in this discussion are forward-looking statements within the meaning of Section 27A of the U.S. Securities Act of 1933, as amended (the “Securities Act”), Section 21E of the U.S. Securities Exchange Act of 1934, as amended (the “Exchange Act”) and the safe harbor provisions of the U.S. Private Securities Litigation Reform Act of 1995. In some cases, these forward-looking statements can be identified by words or phrases such as “may,” “might,” “will,” “could,” “would,” “should,” “expect,” “plan,” “anticipate,” “intend,” “seek,” “believe,” “estimate,” “predict,” “potential,” “continue,” “contemplate,” “possible” or similar words.

 

Our estimates and forward-looking statements are mainly based on our current expectations and estimates of future events and trends which affect or may affect our business, operations and industry. Although we believe that these estimates and forward-looking statements are based upon reasonable assumptions, they are subject to numerous risks and uncertainties. These forward-looking statements are subject to a number of known and unknown risks, uncertainties, other factors and assumptions, including the risks described in Item 3.D. “Key Information-Risk Factors” in our Annual Report. The forward-looking statements made in this discussion relate only to events as of the date on which the statements are made. We undertake no obligation to update any forward-looking statements made in this discussion to reflect events or circumstances after the date of this discussion or to reflect new information or the occurrence of unanticipated events, except as required by law.

 

A. Operating Results

 

Overview

 

We are a clinical-stage oncology therapeutics company focused on harnessing the innate relative biological effectiveness and short range of alpha particles for use as a localized radiation therapy for solid tumors. Our proprietary Alpha DaRT® technology is designed to utilize the specific therapeutic properties of alpha particles while aiming to overcome, and even harness for potential benefit, the traditional shortcomings of alpha radiation’s limited range. We believe that our Alpha DaRT technology has the potential to be broadly applicable across multiple targets and tumor types. We are currently focused on developing the Alpha DaRT for use in a number of potential applications, particularly in refractory or unresectable localized tumors which are not being adequately addressed by standard of care, tumor types with a high unmet need (such as pancreatic adenocarcinoma or glioblastoma multiforme), and metastatic tumors in combination with systemic therapies such as checkpoint inhibitors.

 

During the six months ended June 30, 2026, we achieved several significant milestones, including receipt of shonin pre-market approval in Japan for Alpha DaRT for head & neck cancer (our first regulatory approval outside of Israel), completion of enrollment in our U.S. pivotal ReSTART trial, groundbreaking interim results from our U.S. REGAIN glioblastoma trial, entry into the Tolmar Agreements for U.S. commercialization of Alpha DaRT for urological cancers, and presentation of final data from our Israeli pilot study exploring the combination of Alpha DaRT with pembrolizumab in patients with locally advanced or metastatic head & neck squamous cell carcinoma. We also completed a private placement with Tolmar and entered into an at-the-market sales agreement with Wainwright. As of June 30, 2026, we had cash and cash equivalents, short-term deposits and restricted deposits totaling $104,772, which we believe will enable us to fund our operating expenses and capital expenditure requirements for at least two years.

 

 

 

 

In our initial proof of concept of the Alpha DaRT technology, we have evaluated, and continue to evaluate, the feasibility, safety and efficacy of the Alpha DaRT technology for the treatment of superficial lesions, i.e., tumors of the skin, head or neck, in multiple clinical trials conducted in clinical sites around the world. On the basis of some of our clinical trials, we received marketing approval in Israel in August 2020 for the treatment of squamous cell carcinoma, or SCC, of the skin or oral cavity using the Alpha DaRT. In June 2021, the U.S. Food and Drug Administration, or FDA, granted the Alpha DaRT Breakthrough Device Designation for the treatment of patients with SCC of the skin or oral cavity without curative standard of care. In October 2021, the FDA granted the Alpha DaRT a second Breakthrough Device Designation, in treating recurrent Glioblastoma Multiforme, or GBM, as an adjunct to standard medical therapies or as a standalone therapy after standard medical therapies have been exhausted. In the second half of 2021, we treated ten patients in the U.S. in a multi-center pilot feasibility trial conducted at Memorial Sloan Kettering Cancer Center and four other U.S. clinical sites, to explore the feasibility of delivering radiotherapy for malignant skin and superficial soft tissue tumors using Alpha DaRT. The study met its primary feasibility endpoint, as all patients had successful delivery of radiation by Alpha DaRT. At approximately 12 weeks and 24 weeks after treatment, all ten lesions treated demonstrated a complete response to treatment, with no product-related serious adverse events observed. In February 2026, on the basis of a clinical trial completed in Japan as well as data collected elsewhere in the world, we received shonin pre-market approval of Alpha DaRT for use in patients with unresectable locally advanced or locally recurrent head & neck cancer, from Japan’s Ministry of Health, Labour and Welfare, or MHLW. As part of the approval, we must conduct a post-market surveillance (PMS) study enrolling 66 patients in total at five selected leading clinical centers in Japan. To support our U.S. strategy, we conducted a multi-center pivotal trial, which we refer to as the ReSTART trial, to explore the delivery of radiotherapy for patients with recurrent cutaneous squamous cell carcinoma, or cSCC, tumors using Alpha DaRT at clinical sites around the United States and selected other clinical sites outside the U.S. In May 2026, we completed enrollment in the ReSTART trial with 88 patients, representing the Company’s first U.S. pivotal study to complete enrollment. We submitted the first module of our modular pre-market approval (PMA) application to the FDA in January 2026, and anticipate receiving top-line results of the trial in late 2026 or early 2027 for potential PMA submission.

 

Following receipt of IDE approval from the FDA, we are also recruiting patients in a trial to evaluate the efficacy and safety of Alpha DaRT in the treatment of recurrent cSCC in immunocompromised patients, which we refer to as the ADMIRE trial. In July 2026, we treated the first immunocompromised patient with Alpha DaRT at Banner MD Anderson Cancer Center under the ADMIRE trial.

 

We have also evaluated and continue to evaluate the feasibility, safety and efficacy of the Alpha DaRT technology for the treatment of solid tumors in internal organs, including the pancreas, brain, lung, prostate, rectum and liver. At the 2026 American Society of Clinical Oncology (ASCO) Annual Meeting, pooled results were presented from treatment in three safety and feasibility clinical trials of patients with pancreatic cancer, after 55 patients had been treated with a full intended treatment of Alpha DaRT and had a measured objective response and were examined for survival metrics. All patients were able to receive the Alpha DaRT treatment. 36% of patients had adverse events which were possibly, probably or definitely associated with Alpha DaRT treatment, and 9% had associated adverse events that were deemed Grade 3 (severe) or higher. There were no treatment-related deaths, all Grade ≥ 3 adverse events resolved, and no chronic adverse events were observed. An analysis of best overall response in patients with a measured response showed a 27% objective response rate (“ORR”) and 87% disease control rate (“DCR”), which is defined to include patients with stable disease or an objective response. In addition, ad-hoc analyses of pancreatic cancer population subgroups using Kaplan-Meier statistics suggested meaningful improvement in median OS for patients treated with Alpha DaRT after prior therapy, compared to previously published studies of alternative monotherapies, across all analyzed subgroups, though caution should be exercised in comparing results from unrelated clinical studies due to differences in study designs, patient populations and other relevant factors.

 

We also announced in January 2025 the approval of an investigational device exemption, or IDE, from the FDA, to conduct a clinical study, which we refer to as our IMPACT trial, examining the combination of Alpha DaRT and first-line chemotherapy in 12 patients with newly diagnosed metastatic pancreatic cancer, which was then further expanded by IDE supplements to include more patients, with newly diagnosed metastatic pancreatic cancer or newly diagnosed locally advanced pancreatic cancer, all receiving Alpha DaRT alongside either mFOLFIRINOX chemotherapy or gemcitabine/nab-paclitaxel chemotherapy. In September 2025 we announced the successful treatment of the first patient in this study, which we expect to finish recruiting patients in the third quarter of 2026, with initial results expected in late 2026 or early 2027. We also announced initiation and first patient treated in a French multi-center study examining the use of Alpha DaRT alongside capecitabine in treating locally advanced pancreatic cancer in 40 patients who have responded or had stable disease with first-line mFOLFIRINOX chemotherapy, which we refer to as our ACAPELLA trial. In April 2026, we treated the first European pancreatic cancer patient with Alpha DaRT at CHU Grenoble Alpes under the ACAPELLA trial. In May 2026, we also treated the first patient in Italy with Alpha DaRT for locally advanced pancreatic cancer at the University of Verona’s Pancreas Institute, in a feasibility and safety study that permits both endoscopic ultrasound-guided and percutaneous delivery of Alpha DaRT sources.

 

2

 

 

We announced in April 2025 the approval of an IDE from the FDA to conduct a clinical study examining the use of Alpha DaRT in patients with recurrent GBM, an indication for which the Alpha DaRT has received Breakthrough Device Designation. The study, which we refer to as our REGAIN trial, is expected to enroll up to ten U.S. patients with recurrent glioblastoma not amenable for surgical resection who have undergone a prior course of central nervous system radiation. The primary objective of the study is to evaluate the feasibility and safety of the treatment following the Company’s promising results from pre-clinical studies. The first patient was treated in this study in December 2025. In May 2026, we announced groundbreaking interim results from the first three patients treated in the REGAIN trial at The Ohio State University Comprehensive Cancer Center, demonstrating 100% local disease control, a 67% complete response rate as defined by Response Assessment in Neuro-Oncology (RANO) criteria, and a favorable safety profile with only one associated grade 3 serious adverse event that resolved. In June 2026, the FDA cleared the Company to complete enrollment of the remaining seven patients in the REGAIN trial following review of a pre-specified interim safety report, and approved two additional leading U.S. academic cancer centers to participate in the trial.

 

In July 2026, final data from our safety and efficacy study combining Alpha DaRT treatment with pembrolizumab (Keytruda®) in patients with recurrent unresectable or metastatic HNSCC was presented at the American Head and Neck Society 12th International Conference on Head and Neck Cancer. In a similar population as evaluated in Merck’s KEYNOTE-048 study and with a Combined Positive Score of at least 1, eleven patients were recruited in total; however, two patients died prior to response evaluation, leaving nine patients evaluable for response; one patient died before Alpha DaRT treatment, and the other patient died shortly after treatment from an unrelated cardiovascular issue. Among evaluable patients, treatment with Alpha DaRT plus pembrolizumab produced an objective response rate (i.e., systemic complete response plus partial response) of 100%, including four complete responses and five partial responses, for a complete response rate of 44%. By comparison, pembrolizumab monotherapy in the PD-L1 CPS ≥1 population of KEYNOTE-048 produced an objective response rate of approximately 19%. Median overall survival was 18.2 months, and median progression-free survival was 5.4 months. By comparison, pembrolizumab monotherapy in a similar population in the KEYNOTE-048 trial achieved a median overall survival of 12.3 months and a median progression-free survival of approximately 3.2 months. No Alpha DaRT-related serious adverse events were observed. Only two Alpha DaRT-related adverse events were reported across the treated cohort, both Grade 1 in severity. With every evaluable patient responding, the trial reached the efficacy threshold built into its two-stage adaptive design, under which the study was stopped for success once more than six patients responded, and enrollment was concluded on that basis.

 

We have engaged with a number of prestigious medical and educational institutions and, as of June 30, 2026, have 13 clinical studies ongoing worldwide.

 

Additionally, in our pre-clinical studies, we evaluated the Alpha DaRT on over 20 tumor models (both human and mouse). Alpha DaRT sources were observed to have killed multiple types of mouse and human tumors in vivo. The intensity of the killing activity varied between tumor types, and was dependent on the ability of the radioactive atoms to diffuse inside the tumor and on the intrinsic sensitivity of the tissue to DNA damage induced by the radiation, but all tumor types showed responsiveness to Alpha DaRT, i.e., there was no observed resistance. We therefore believe that our technology may potentially be relevant for treatment across a broad range of tumors. We are currently focused on developing the Alpha DaRT for use in a number of potential applications, particularly in refractory or unresectable localized tumors which are not being adequately addressed by standard of care, tumor types with a high unmet need (such as pancreatic adenocarcinoma or glioblastoma multiforme), and metastatic tumors in combination with systemic therapies such as checkpoint inhibitors. We are also investigating the potential of the Alpha DaRT to elicit an immune response as observed from previous pre-clinical data, as well as anecdotal evidence of response from untreated tumors, or abscopal effects, which may have the potential to inhibit or even reduce metastases, particularly when used in combination with immunotherapies such as checkpoint inhibitors.

 

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If approved, we expect to commercialize our Alpha DaRT technology first in a large-scale launch in the United States before other markets, including Israel, notwithstanding our existing marketing authorization in Israel (under which we have not yet commercialized the product) and in Japan (where we have post-marketing surveillance requirements that we are currently focused on satisfying). We hold exclusive rights to our proprietary Alpha DaRT technology in our core markets, including the United States and Europe, except for commercial rights to prostate cancer and bladder cancer in the U.S. per the Tolmar Agreements, and except for our agreement with HekaBio KK with respect to the commercialization of Alpha DaRT in Japan, which can be terminated with 90 days’ notice.

 

While local radiation therapy has been a mainstay of cancer therapy for years, it has been mostly limited to modalities utilizing beta or gamma emissions, which primarily destroy cells through an indirect mechanism relying on oxygen and the generation of free radicals to cause single-strand DNA breaks. By contrast, alpha radiation has hundreds of times the linear energy transfer rate of beta-emitters. Additionally, alpha particles’ heavier mass and far shorter particle paths (less than 100 μm) relative to beta’s lighter mass and lengthier (up to 12 mm) path, have been shown to destroy radioresistant cells in clinical studies – causing multiple, irreparable, double-strand DNA breaks and other cellular damage upon direct impact – within a very short distance. Accordingly, we believe that alpha radiation has several significant potential advantages for use in cancer radiotherapy, including a high relative biological efficiency (potentially enabling it to destroy tumor cells with administration of lower levels of radiation), imperviousness to factors such as hypoxia, and a very well-defined range of travel with limited collateral damage. Nonetheless, its use has also been limited precisely due to alpha’s extremely short particle range in living tissue, as the range of less than 100 μm is insufficient to provide meaningful clinical utility.

 

The Alpha DaRT technology employs a series of radioactive sources that are embedded with Radium-224 to enable a controlled, intratumoral release of alpha-emitting atoms which diffuse and decay throughout the tumor, seeking to kill cancerous cells with localized precision, while penetrating deeper into the tumor than can otherwise be reached by the limited ranges of the alpha particles themselves. Due to the inherent limited range of the alpha particles, we believe that the Alpha DaRT technology has the potential to deliver powerful and localized precise killing impact to the tumor without damage to surrounding healthy tissue. By combining the innate relative biological effectiveness and short range of alpha particles in a single-use disposable form, we believe that the Alpha DaRT could address tumors that have otherwise demonstrated poor response to radiation therapy or other standards of care, with the potential to apply to a wide range of tumors and clinical settings.

 

We were incorporated in Israel in 2015 and our headquarters is located in Jerusalem, Israel. Our operations to date have been limited to organizing and staffing our company, business planning, raising capital, developing our technology, acquiring and building our intellectual property portfolio and conducting research and development activities, including pre-clinical studies and clinical trials, for our Alpha DaRT technology. We do not have any products approved for sale in the United States and have not generated any revenue from product sales. To date, we have funded our operations primarily through private placements of ordinary and convertible preferred shares and funding from government contracts. From inception through June 30, 2026, we have raised an aggregate of $263,200 to fund our operations, of which $254,351 were gross proceeds from the issuance of our shares and $8,849 were gross proceeds from government grants.

 

We have incurred significant net operating losses in every year since our inception and expect to continue to incur significant expenses and increasing operating losses for the foreseeable future. Our net losses may fluctuate significantly from quarter to quarter and year to year and could be substantial. Our net losses were $18,805 and $68,752 for the six months ended June 30, 2025 and June 30, 2026, respectively. As of June 30, 2026, we had an accumulated deficit of $258,888. We anticipate that our expenses will increase significantly as we:

 

  conduct additional clinical trials of our Alpha DaRT technology;

 

  continue to discover and develop additional product candidates;

 

  construct manufacturing facilities and supply chain capabilities in multiple geographies of sufficient capacity to provide commercial quantities of our Alpha DaRT products and any other product candidates for which we may obtain marketing approval;

 

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  seek regulatory and marketing approvals for our Alpha DaRT technology and any other product candidates that successfully complete clinical trials, if any;

 

  develop and execute launch strategies, and establish a sales, marketing and distribution infrastructure to commercialize our Alpha DaRT technology and any other products for which we may obtain regulatory approval in geographies in which we plan to commercialize our products ourselves;

 

  maintain, expand and protect our intellectual property portfolio;

 

  hire additional staff, including clinical, scientific, technical, regulatory operational, and financial personnel, to execute our business plan; and

 

  add clinical, scientific, operational, financial and management information systems and personnel to support our product development and potential future commercialization efforts, and to enable us to continue to operate as a public company.

 

If we obtain regulatory approval for our Alpha DaRT technology or any other product candidates, we expect to incur significant commercialization expenses related to product sales, marketing, manufacturing and distribution. Furthermore, we expect to continue to incur additional costs associated with operating as a public company. As a result, we will need substantial additional funding to support our continuing operations and pursue our growth strategy. Until such time as we can generate significant revenue from product sales, if ever, we expect to fund our operations through public or private equity or debt financings or other sources, including strategic collaborations. We may, however, be unable to raise additional funds or enter into such other arrangements when needed on favorable terms or at all. Our failure to raise capital or enter into such other arrangements as and when needed would have a negative impact on our financial condition and our ability to develop our current product candidates, or any additional product candidates, if developed.

 

Because of the numerous risks and uncertainties associated with therapeutics product development, we are unable to accurately predict the timing or amount of increased expenses or when or if we will be able to achieve or maintain profitability. Even if we are able to generate revenue from product sales, we may not become profitable. If we fail to become profitable or are unable to sustain profitability on a continuing basis, then we may be unable to continue our operations at planned levels and be forced to reduce or terminate our operations.

 

As of June 30, 2026, we had cash and cash equivalents, short-term deposits and restricted deposits totaling $104,772. We believe that our existing cash and cash equivalents, short-term deposits and restricted deposits will enable us to fund our operating expenses and capital expenditure requirements for at least two years. We have based these estimates on assumptions that may prove to be imprecise, and we may use our available capital resources sooner than we currently expect. See “Liquidity and Capital Resources.” Because of the numerous risks and uncertainties associated with the development of our Alpha DaRT technology and any future product candidates, and because the extent to which we may enter into collaborations with third parties for product development is unknown, we are unable to estimate the amounts of increased capital outlays and operating expenses associated with completing the research, development and commercialization of our Alpha DaRT technology or any future potential product candidates.

 

If we raise additional funds through collaborations, strategic alliances, or licensing arrangements with third parties, we may have to relinquish valuable rights to our technologies, future revenue streams, research programs or product candidates or grant licenses on terms that may not be favorable to us. If we are unable to raise additional funds through equity or debt financings when needed, we may be required to delay, limit, reduce, or terminate our product development programs or any future commercialization efforts or grant rights to develop and market product candidates that we would otherwise prefer to develop and market ourselves.

 

Basis of presentation

 

Our financial statements are prepared in accordance with accounting principles generally accepted in the United States, or U.S. GAAP. Unless otherwise indicated, all dollar amounts are presented in thousands.

 

Business Combination

 

The Company began trading on the Nasdaq Capital Market on March 8, 2022, following the completion of its merger with Healthcare Capital Corp (“HCCC”), a special purpose acquisition company. In July 2022, we took the necessary actions to dissolve HCCC.

 

5

 

 

Financial Operations Overview

 

Revenue

 

To date, we have not generated any revenue from product sales and do not expect to generate substantial revenues from the sale of products in the foreseeable future. If our development efforts for our Alpha DaRT technology or other product candidates are successful and result in further regulatory approvals and successful commercialization efforts, we may generate more substantial revenue in the future from product sales. We cannot predict if, when, or to what extent we will generate substantial revenue from the commercialization and sale of our Alpha DaRT technology or any other product candidates. We may never succeed in obtaining further regulatory approvals for our Alpha DaRT technology or any of our other product candidates that we may develop in the future.

 

Operating Expenses

 

Our operating expenses since inception have consisted solely of research and development costs, marketing expenses and general and administrative costs.

 

Research and development, net

 

Research and development, net consist primarily of costs incurred for our research activities, including the development of and pursuit of further regulatory approvals of our Alpha DaRT technology, which include:

 

  employee-related expenses, including salaries, benefits and share-based compensation expense for personnel engaged in research and development functions;

 

  expenses incurred in connection with the preclinical and clinical development of our product candidates, including under agreements with contract research organizations, or CROs, investigative sites and consultants;

 

  costs of manufacturing our product candidates or other material costs for use in our preclinical studies and clinical trials, including costs of raw materials, components, and other laboratory materials;

 

  consulting and professional fees related to research and development activities;

 

  facility costs and other allocated expenses, which include expenses for rent and maintenance of our facility, utilities, depreciation, overhead expenses and other supplies; and

 

  registration and maintenance of our intellectual property portfolio.

 

We expense research and development costs as incurred.

 

Our external research and development expenses consist primarily of costs such as fees paid to consultants, clinical sites, contractors and CROs in connection with our preclinical and clinical development activities.

 

Because the bulk of our research and development expenses are for internal personnel or for manufacture of our Alpha DaRT for use across our clinical trials and pre-clinical studies, and the majority of our clinical trials and pre-clinical studies are led internally rather than using external CROs, we are unable to allocate our research and development expenses on a program-by-program basis.

 

Grants from the IIA are offset against research and development costs at the later of when grant receipt is assured or the expenses are incurred.

 

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Research and development activities are central to our business model. Product candidates in later stages of clinical development generally have higher development costs than those in earlier stages of clinical development, primarily due to the increased size and duration of later-stage clinical trials. We expect that our research and development expenses will continue to increase for the foreseeable future as we initiate additional clinical trials of our Alpha DaRT technology, scale our manufacturing processes, continue to discover and develop additional components to the Alpha DaRT platform or other product candidates, and hire additional clinical and scientific personnel.

 

The successful development of our Alpha DaRT technology and other potential future product candidates is highly uncertain. Accordingly, at this time, we cannot reasonably estimate or know the nature, timing and costs of the efforts that will be necessary to complete the development of these product candidates. We are also unable to predict when, if ever, we will generate material revenue and net cash inflows from the commercialization and sale of any of our product candidates for which we have obtained or may obtain marketing approval. We may never succeed in achieving further regulatory approvals for any of our product candidates. The duration, costs and timing of preclinical studies, clinical trials and development of our product candidates will depend on a variety of factors, including:

 

  successful completion of clinical trials with safety, tolerability and efficacy profiles for our Alpha DaRT technology and any potential future product candidates that are satisfactory to the FDA or any comparable foreign regulatory authority;

 

  approval of IDEs or comparable applications for Alpha DaRT technology and any potential future product candidate to commence planned or future clinical trials in the United States or foreign countries;

 

  significant and changing government regulation and regulatory guidance;

 

  timing and receipt of marketing approvals from applicable regulatory authorities;

 

  successful construction of additional manufacturing facilities, or establishing arrangements with contract manufacturing organizations, or CMOs, for third-party clinical and commercial manufacturing, to obtain sufficient supply of our product candidates;

 

  securing adequate and steady supply of radioisotopes and other required input materials;

 

  obtaining and maintaining patent and other intellectual property protection and regulatory exclusivity for our product candidates;

 

  commercializing our Alpha DaRT technology and any potential future product candidate, if and when further approved, whether alone or in collaboration with others;

 

  acceptance of the product, if and when approved, by patients, the medical community and third-party payors;

 

  competition with other therapies; and

 

  maintenance of a continued acceptable safety profile of Alpha DaRT technology and any potential future product candidate following approval.

 

A change in the outcome of any of these variables with respect to the development, manufacture or commercialization enabling activities of any of our product candidates would significantly change the costs, timing and viability associated with the development of that product candidate. For example, if the FDA or another regulatory authority were to require us to conduct clinical trials beyond those that we anticipate will be required for the completion of clinical development of our Alpha DaRT technology and any potential future product candidate, or if we experience significant delays in our clinical trials due to patient enrollment or other reasons, we would be required to expend significant additional financial resources and time on the completion of clinical development.

 

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Marketing expenses

 

Marketing expenses consist primarily of salaries and other related costs, including share-based compensation, for personnel in marketing functions. Marketing expenses also include direct and allocated facility-related costs as well as costs of participation in conferences and exhibitions, licenses for marketing software, production of videos and marketing materials, and external consulting on product marketing or reimbursement.

 

We expect that our marketing expenses will increase in the future to support continued marketing activities and potential commercialization of our Alpha DaRT technology and any potential future product candidate. These increases will likely include increased costs related to the hiring of additional personnel and fees to outside consultants, particularly if and when we initiate the hiring of a commercial team or increase our pre-launch commercial activities.

 

General and administrative expenses

 

General and administrative expenses consist primarily of salaries and other related costs, including share-based compensation, for personnel in executive, finance and administrative functions. General and administrative expenses also include direct and allocated facility-related costs as well as professional fees for legal, consulting, investor and public relations, accounting, auditing, tax services and insurance costs.

 

We expect that our general and administrative expenses will increase in the future to support continued research and development activities and potential commercialization of our Alpha DaRT technology and any potential future product candidate. These increases will likely include increased costs related to the hiring of additional personnel and fees to outside consultants, attorneys and accountants, among other expenses.

 

Additionally, we expect to continue to incur increased expenses associated with being a public company, including costs of additional personnel, accounting, audit, legal, regulatory and tax-related services associated with maintaining compliance with exchange listing and Securities and Exchange Commission (“SEC”) requirements, director and officer insurance costs, and investor and public relations costs.

 

Financial expenses (income), net

 

Financial expenses (income), net, primarily consists of non-cash interest expense incurred on remeasurement of warrants, foreign currency translation, bank charges and interest expense, and interest income earned on our cash and cash equivalents and short-term deposits.

 

Results of Operations

 

The following table summarizes our results of operations for the six months ended June 30, 2025 and 2026:

 

   Six Months Ended
June 30,
         
   2025   2026   Change   % Change 
Operating expenses:                
Research and development, net  $14,182   $20,882   $6,700    47.2%
Marketing expenses   918    552    (366)   (39.9)
General and administrative   3,856    5,661    1,805    46.8 
Total operating loss  $18,956   $27,095   $8,139    42.9%
Financial expenses (income), net   (315)   41,439    41,754    NM 
Loss before taxes on income   18,641    68,534    49,893    267.7 
Tax on income   164    218    54    32.9%
Net loss  $18,805   $68,752   $49,947    265.6%

 

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Comparison of the Six Months Ended June 30, 2025 and 2026

 

Research and development, net

 

Research and development, net increased by $6,700 from $14,182 for the six months ended June 30, 2025 to $20,882 for the six months ended June 30, 2026. The increase in research and development expenses was primarily attributable to increased employee compensation and benefits including share-based compensation, raw materials and third-party contractor expenses.

 

Marketing expenses

 

Marketing expenses decreased by $366 from $918 for the six months ended June 30, 2025 to $552 for the six months ended June 30, 2026. The decrease in marketing expenses was primarily attributable to decreased employee compensation and benefits.

 

General and administrative

 

General and administrative increased by $1,805 from $3,856  for the six months ended June 30, 2025 to $5,661 for the six months ended June 30, 2026. The increase in general and administrative expenses was primarily due to increased employee compensation and benefits, including share-based compensation, and professional fees (including, financing, training and IR expenses).

 

Financial expenses, net

 

Financial expenses, net increased by $41,754 from $315 income for the six months ended June 30, 2025 to $41,439 expense for the six months ended June 30, 2026. The increase was primarily attributable to remeasurement of warrants. 

 

B. Liquidity and Capital Resources

 

Sources of Liquidity

 

We have funded our operations from inception through June 30, 2026 primarily through gross proceeds of $254,351 from the issuance of our shares and $8,849 from government grants.

 

On April 24, 2025, we entered into a share purchase agreement (the “Purchase Agreement”) with Oramed Ltd. (“Oramed”) for the sale of 14,110,121 (the “Shares”) of our ordinary shares, no par value per share (the “Ordinary Shares”), in a registered direct offering (the “Offering”), at a purchase price of $2.612 per share. The closing of the Offering occurred on April 28, 2025 (the “Closing Date”).

 

We received net proceeds of approximately $36,756 from the Offering, after deducting the estimated offering expenses payable by us. We intend to use the net proceeds from the Offering for general corporate purposes, including research and development-related purposes in connection with our product candidates, for expansion of our manufacturing capabilities and for potential commercialization of our product candidates.

 

In December 2025, we entered into an additional share purchase agreement with certain investors, pursuant to which we issued and sold 2,255,156 ordinary shares at a price of $3.88 per share, which was the closing share price immediately preceding the agreement, resulting in net proceeds of $8,740. Transaction costs were immaterial.

 

In January 2026, we entered into an additional share purchase agreement pursuant to which we issued and sold 1,443,002 ordinary shares for aggregate gross proceeds of $10,000, reflecting a price of $6.93 per share, which was the closing share price immediately preceding the agreement. Transaction costs were immaterial.

 

In April 2026, we entered into an Equity Distribution Agreement (the “Sales Agreement”) with H.C. Wainwright & Co., LLC (“Wainwright”). The Sales Agreement replaces the Open Market Sale Agreement entered into with Jefferies LLC on April 3, 2023 that was terminated on April 27, 2026. In accordance with the terms of the Sales Agreement, under the Registration Statement on Form F-3, declared effective by the SEC on May 1, 2026, we may offer and sell ordinary shares having an aggregate offering price of up to $100,000,000 from time to time through Wainwright, acting as our sales agent. Wainwright will receive from us a commission of 3.0% of the gross proceeds of any ordinary shares sold through it under the Sales Agreement.

 

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In June 2026, we entered into a collaboration agreement and a supply agreement with Tolmar International Ltd. (“Tolmar”) (together, the “Tolmar Agreements”). Pursuant to the Tolmar Agreements, we granted Tolmar exclusive U.S. commercialization rights for Alpha DaRT for prostate cancer. Tolmar made an initial $15,000 payment to be used for expanding the Company’s manufacturing capabilities for Alpha DaRT, and will make up to an aggregate of $96,500 in clinical and regulatory milestone payments for the first prostate cancer indication and up to an aggregate of $65,000 in commercial milestone payments. Tolmar will pay us for the supply of Alpha DaRT at 60% of the net sales of Alpha DaRT, subject to certain adjustments. The Company granted Tolmar an option to expand into bladder cancer, subject to additional terms and payments, including an additional $5,000 payment toward the expansion of manufacturing capabilities and exercise of an option to purchase $5,000 of ordinary shares at a price per share equal to a 25% premium to the then-prevailing 30-trading day VWAP, as described below.

 

Concurrently, in June 2026 we entered into a securities purchase agreement (the “Securities Purchase Agreement”) with Tolmar for the sale by the Company of 1,668,057 (the “Initial Shares”) of our ordinary shares, in a private placement (the “Private Placement”), at a purchase price of $11.99 per ordinary shares. The Securities Purchase Agreement also contains provisions for Tolmar, upon the exercise of the option in the Tolmar Agreements, to purchase an amount of ordinary shares equivalent to $5,000 (the “Additional Shares” and, together with the Initial Shares, the “Shares”), at a price per ordinary share equal to a 25% premium to the then-prevailing 30-trading day VWAP. We received gross proceeds of approximately $20,000 from the Initial Shares, before deducting immaterial offering expenses payable by us. We intend to use the net proceeds from the Private Placement for general corporate purposes.

 

The following table provides information regarding our total cash and cash equivalents, short term deposits and restricted deposits for the periods presented:

 

   As of 
   December 31,
2025
   June 30,
2026
 
Cash and cash equivalents  $12,202   $22,993 
Short-term deposits   60,924    77,646 
Restricted deposits   3,777    4,133 
   $76,903   $104,772 

 

Cash Flows

 

The following table provides information regarding our cash flows for the periods presented:

 

   Six months ended
June 30,
 
   2025   2026 
Net cash used in operating activities  $(14,612)  $(745)
Net cash used in investing activities   (24,194)   (17,374)
Net cash provided by financing activities   36,756    29,008 
Effect of exchange rate changes on cash and cash equivalents   29    (98)
Increase (decrease) in cash and cash equivalents  $(2,021)  $10,791 

 

Net cash used in operating activities

 

The cash used in operating activities resulted primarily from our net losses adjusted for non-cash charges and changes in components of working capital. Net cash used in operating activities was $14,612  for the six months ended June 30, 2025, compared to $745 for the six months ended June 30, 2026. The decrease of $13,867 was primarily attributable to a $18,878 increase in deferred revenue and a $41,740 increase in change in the fair value of warrants, offset primarily by an increase in net loss of $49,947.

 

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Net cash used in investing activities

 

Net cash used in investing activities was $24,194 for the six months ended June 30, 2025, compared to $17,374 for the six months ended June 30, 2026. The decrease of $6,820 was primarily attributable to a $53,195 increase in proceeds from bank deposits and restricted deposits and a $2,775 decrease in purchase of property and equipment, offset by a $49,150 increase in investments into bank deposits.

 

Net cash provided by financing activities

 

Net cash provided by financing activities was $36,756 for the six months ended June 30, 2025 compared to $29,008 for the six months ended June 30, 2026. The decrease of $7,748 was attributable to a decrease in issuance of shares, offset by an increase in exercise of options.

 

Effect of exchange rate changes on cash and cash equivalents

 

The effect of exchange rate changes on cash and cash equivalents was an increase of $29 for the six months ended June 30, 2025, compared to a decrease of $98 for the six months ended June 30, 2026. The decrease of $127 was primarily attributable to changes in the exchange rate between the U.S. Dollar and the Israeli NIS.

 

Funding Requirements

 

We expect our expenses to increase in connection with our ongoing activities, particularly as we continue the research and development for, initiate later stage clinical trials for, and seek further marketing approvals for, our Alpha DaRT technology and other potential future product candidates. In addition, if we obtain further marketing approvals for our Alpha DaRT technology and other potential future product candidates, we expect to incur significant commercialization expenses related to product sales, marketing, manufacturing and distribution. Furthermore, we expect to continue to incur additional costs associated with operating as a public company. Accordingly, we will need to obtain substantial additional funding in connection with our continuing operations. If we are unable to raise capital when needed or on attractive terms, we would be forced to delay, reduce or eliminate our research and development programs or future commercialization efforts.

 

We expect that our existing cash and cash equivalents, short-term deposits and restricted deposits will enable us to fund our operating expenses and capital expenditure requirements for at least two years. We have based this estimate on assumptions that may prove to be wrong, and we may use our available capital resources sooner than we currently expect. Our future capital requirements will depend on many factors, including:

 

  the costs of conducting future clinical trials of our Alpha DaRT technology;

 

  the costs of manufacturing additional supply for one or more clinical trials of our Alpha DaRT technology and potential future clinical studies we might conduct for other future product candidates;

 

  the costs of scaling up our manufacturing process and supply chain capacity to provide sufficient quantities of Alpha DaRT for the potential commercialization of Alpha DaRT if our clinical development program is successful and we obtain further marketing approvals;

 

  the scope, progress, results and costs of discovery, preclinical development, laboratory testing and clinical trials for other potential product candidates we may develop, if any;

 

  the costs, timing and outcome of regulatory review of our Alpha DaRT technology and other potential future product candidates;

 

  our ability to establish and maintain collaborations on favorable terms, if at all;

 

  the achievement of milestones or occurrence of other developments that trigger payments under any collaboration agreements we might have at such time;

 

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  the costs and timing of future commercialization activities, including product sales, marketing, manufacturing and distribution, for any of our product candidates for which we receive marketing approval;

 

  the amount of revenue, if any, received from commercial sales of our Alpha DaRT technology and other potential future product candidates, should any of our product candidates receive further marketing approvals;

 

  the costs of preparing, filing and prosecuting patent applications, obtaining, maintaining and enforcing our intellectual property rights and defending intellectual property-related claims;

 

  our headcount growth and associated costs as we expand our business operations and our research and development activities; and

 

  the costs of operating as a public company.

 

Identifying potential product candidates and conducting preclinical testing and clinical trials is a time-consuming, expensive and uncertain process that takes years to complete, and we may never generate the necessary data or results required to obtain further marketing approvals and achieve product sales. In addition, our Alpha DaRT technology and other potential future product candidates, if further approved, may not achieve commercial success. Our commercial revenues, if any, will be derived from sales of products that we do not expect to be commercially available for many years, if at all. Accordingly, we will need to continue to rely on additional financing to achieve our business objectives. Adequate additional financing may not be available to us on acceptable terms, or at all.

 

Until such time, if ever, as we can generate substantial product revenues, we expect to finance our cash needs through a combination of equity offerings, debt financings, collaborations, strategic alliances and licensing arrangements. We do not have any committed external source of funds. To the extent that we raise additional capital through the sale of equity or convertible debt securities, your ownership interests may be diluted, and the terms of these securities may include liquidation or other preferences that could adversely affect your rights as a shareholder. Any debt financing, if available, may involve agreements that include restrictive covenants that limit our ability to take specific actions, such as incurring additional debt, making capital expenditures or declaring dividends, that could adversely impact our ability to conduct our business.

 

If we raise funds through collaborations, strategic alliances or licensing arrangements with third parties, we may have to relinquish valuable rights to our technologies, future revenue streams, research programs or product candidates or to grant licenses on terms that may not be favorable to us. If we are unable to raise additional funds through equity or debt financings when needed, we may be required to delay, limit, reduce or terminate our product development or future commercialization efforts or grant rights to develop and market product candidates that we would otherwise prefer to develop and market ourselves.

 

Contractual Obligations and Commitments

 

The following table summarizes our significant and non-cancellable contractual obligations as of payment due date by period at June 30, 2026:

 

   Payments Due by Period Ended December 31, 
   Total   2026   2027   2028   2029   Thereafter 
Operating leases (facilities and motor vehicles)  $10,859   $688   $1,399   $1,246   $1,144   $6,382 
Total  $10,859   $688   $1,399   $1,246   $1,144   $6,382 

 

We have received royalty bearing grants from the IIA to finance our research and development programs in Israel, through which we received IIA participation payments in the aggregate amount of $5,533 through June 30, 2026. In return, we are committed to paying IIA royalties at a rate of 3% of future sales of the developed products, up to 100% of the amount of grants received plus interest, calculated using SOFR interest. Through June 30, 2026, no royalties have been paid or accrued. In addition, under the intellectual property purchase agreement with Althera, we assumed all of Althera’s liabilities towards the IIA totaling $474 of royalty bearing grants received by Althera (plus accrued interest at LIBOR or SOFR rate). Our liability to the IIA at June 30, 2026, including royalty bearing grants we received, grants assumed from Althera and the associated interest accrued on all such grants, totaled $7,807.

 

12

 

 

Under the February 2, 2016 intellectual property purchase agreement with Althera, we are obligated to pay Althera a fixed rate of 2% (plus VAT) of our future gross revenues (as defined in the agreement) that are derived from the purchased intellectual property, up to a maximum amount of $1,500 (plus VAT), in the aggregate, with the potential to set off against certain payments made by us to the IIA.

 

We also entered into intellectual property agreements with Ramot at Tel Aviv University Ltd., the technology transfer company of Tel Aviv University (“Ramot”) on April 21, 2016 and July 14, 2016, all as amended on May 5, 2019, pursuant to which we are obligated to pay Ramot a fixed royalty of 2.5% on net sales of all of our products (as defined in the agreement) by us and our affiliates, with no set maximum. The royalty will be payable as of the first commercial sale (as defined in the agreement), until the later of: 15 years; or until the last to expire of the patents or patent applications from research developed at Tel Aviv University and assigned to us, on a country-by-country, product-by-product basis. We are also obligated to pay a 7% royalty (and in no event less than 0.65% of the net sales of our products sold by our licensees in a given year) on any royalties or revenues received by us from our licensees.

 

Under an Operations Partner Agreement between us and services provider HekaBio K.K. of May 21, 2019, as amended, we make certain payments to HekaBio K.K. in exchange for clinical trial, consulting and administrative services in Japan, as well as payments upon the achievement of certain clinical and regulatory milestones. In addition, we are to pay HekaBio K.K. a royalty of 3.5% of the reimbursement price (as defined in the agreement) of such products in Japan and 10% of revenues received by us from distribution receipts (as defined in the agreement) for such products in Japan. In March 2026, we entered into a commercial agreement with HekaBio K.K. related to the distribution of the Alpha DaRT in Japan following the receipt of shonin pre-market approval of Alpha DaRT for use in patients with unresectable locally advanced or locally recurrent head & neck cancer from the MHLW. The agreement provides for terms related to the roles and responsibilities of each party as well as defining a split of potential revenues and liabilities, with a focus on treating patients under the pre-market approval in the context of the post-marketing surveillance study. The agreement can be terminated with 90 days’ notice.

 

On November 18, 2018 and July 29, 2019, we entered into research and license agreements with BGN Technologies, the technology transfer company of Ben Gurion University (“BGN”), further amended on May 12, 2021, wherein we will wholly own any intellectual property that is developed jointly by Ben Gurion University and others (including us), and BGN will receive 0.75% royalties on all sales of our alpha radiation products, net of certain deductions and irrespective of the intellectual property underlying such sales, or 1.5% royalties on sales of products that contain intellectual property owned by Ben Gurion University, net of certain deductions. BGN will receive 4% of license revenues (as defined in the agreements) that relate to jointly developed intellectual property, and 8% of license revenues that relate to intellectual property developed solely by Ben Gurion University. The parties also agreed that we will continue to conduct research at Ben Gurion University for as long as the researchers wish to, and the parties have agreed on a research budget in good faith.

 

On December 1, 2020, we entered into a clinical trial agreement with Cambridge University Hospitals NHS Trust, wherein Cambridge will receive 5% of any marginal increase in our net sales (all as defined in the agreement) generated on account of any patent or patent claim granted from the research performed in such trial, and 2% of our net sales (minus the aforementioned marginal increase payment) received for the treatment of Squamous Cell Carcinoma of the vulva, for three years from the date of first sale, world-wide.

 

On August 16, 2022, we entered into a collaboration agreement with MIM Software, Inc. (“MIM”) to provide treatment planning software for clinical sites using the Alpha DaRT therapy. Under the terms of the agreement, the parties will collaborate on the use of MIM’s software suite, including MIM Symphony® and MIMcloud®, for development of new features and support for the Alpha DaRT across multiple potential indications, integration into all clinical trials involving the Alpha DaRT, and bundling the MIM software with the Alpha DaRT for future commercial sales in territories where the Alpha DaRT and MIM’s software are both approved. The agreement contemplates certain payments to MIM to be agreed between the parties upon initiating certain workstreams, as well as payments to MIM upon commercial sale of the Alpha DaRT bundled with MIM’s software products.

 

13

 

 

On April 24, 2025, we entered into a Strategic IR/PR Services Agreement (the “Strategic Services Agreement”) with Oramed, whereby we engaged Oramed, on a non-exclusive basis, to provide us with comprehensive strategic investor relations and public relations management services in territories including the United States, Israel and South Korea.

 

As consideration for the services under the Strategic Services Agreement, we agreed to pay Oramed a non-refundable fee of $3,000, with $500 payable upon execution of the Strategic Services Agreement and the remaining $2,500 payable in five equal installments every six months following the date of the Strategic Services Agreement. In addition, as approved by our shareholders at our annual general meeting on June 17, 2025, we issued to Oramed 3,237,000 warrants to purchase our Ordinary shares.

 

On June 2, 2026, we entered into a collaboration agreement and a supply agreement with Tolmar (together, the “Tolmar Agreements”). Pursuant to the Tolmar Agreements, we granted Tolmar exclusive U.S. commercialization rights for Alpha DaRT for prostate cancer, as well as an option to acquire the exclusive U.S. commercialization rights for Alpha DaRT for bladder cancer. Tolmar will use commercially reasonable efforts to commercialize Alpha DaRT in accordance with a commercialization plan and the terms of the Tolmar Agreements.

 

Off-Balance Sheet Arrangements

 

We did not have during the periods presented, and we do not currently have, any off-balance sheet arrangements, as defined under applicable SEC rules.

 

C. Research and Development, Patents and Licenses, Etc.

 

For a discussion of our research and development policies, see “Research and Development” in Item 4.B. of our Annual Report and “Key Information—Risk Factors—Risks Related To Our Incorporation and Location In Israel” in Item 3.D. of our Annual Report.

 

For a description of our intellectual property, please see “Item 4.B” in our Annual Report under “—Intellectual Property.

 

D. Trend Information

 

Other than as disclosed elsewhere in this Form 6-K or in the unaudited consolidated financial statements as of and for the six months ended June 30, 2025 and 2026 and related notes thereto, or as described in Item 3.D. “Key Information—Risk Factors of our Annual Report, we are not aware of any trends, uncertainties, demands, commitments or events that are reasonably likely to have a material effect on our total revenues, income, profitability, liquidity or capital resources, or that caused the disclosed financial information to be not necessarily indicative of future operating results or financial condition.

 

E. Critical Accounting Estimates

 

We have provided a summary of our significant accounting policies, estimates and judgments in Note 2 to our consolidated financial statements, which are included in our Annual Report. The following critical accounting discussion pertains to accounting policies management believes are most critical to the portrayal of our historical financial condition and results of operations and that require significant, difficult, subjective or complex judgments. Other companies in similar businesses may use different estimation policies and methodologies, which may impact the comparability of our financial condition, results of operations and cash flows to those of other companies.

 

Recently Issued and Adopted Accounting Pronouncements

 

A description of recently issued accounting pronouncements that may potentially impact our financial position, results of operations or cash flows is disclosed in Note 2 to our consolidated financial statements included in our Annual Report.

 

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Critical Accounting Policies and Use of Estimates

 

Our management’s discussion and analysis of financial condition and results of operations is based on our consolidated financial statements, which have been prepared in accordance with U.S. GAAP. The preparation of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities and expenses and the disclosure of contingent assets and liabilities in our consolidated financial statements during the reporting periods. These items are monitored and analyzed by us for changes in facts and circumstances, and material changes in these estimates could occur in the future. We base our estimates on historical experience, known trends and events, and on various other factors that we believe are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Changes in estimates are reflected in reported results for the period in which they become known. Actual results may differ materially from these estimates under different assumptions or conditions.

 

While our significant accounting policies are described in more detail in the notes to our consolidated financial statements appearing in our Annual Report, we believe the following accounting policies used in the preparation of our consolidated financial statements require the most significant judgments and estimates.

 

Share-Based Compensation

 

We account for share-based compensation in accordance with ASC No. 718, “Compensation - Stock Compensation” that requires companies to estimate the fair value of equity-based payment awards on the date of grant using an option-pricing model.

 

For graded vesting awards with no market or performance conditions, we recognize the related share-based compensation expense on a straight-line basis over the requisite service period of the awards. For awards with performance conditions the share-based compensation expense is recognized if and when we conclude that it is probable that the performance condition will be achieved and where the performance condition awards include graded vesting, the share-based compensation expense is recognized based on the accelerated method. We reassess the probability of vesting at each reporting period for awards with performance conditions and adjust compensation cost based on our probability assessment.

 

We recognize forfeitures of awards as they occur.

 

We selected the Black-Scholes option-pricing model as the most appropriate fair value method for our option awards. The option-pricing model requires a number of assumptions, of which the most significant are the share price, volatility and the expected option term.

 

We measure the 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.

 

These assumptions and estimates were determined as follows:

 

  1) Expected term - The expected term of options granted is based on historical experience and represents the period of time that options granted are expected to be outstanding. There is not sufficient historical share exercise data to calculate the expected term of the share options. We determine the expected term using the simplified method. The simplified method deems the term to be the average of the time-to-vesting and the contractual life of the options.

 

  2) Expected volatility - Since we have a limited trading history of our Ordinary shares, there is not sufficient historical volatility for the expected term of the share options. The expected volatility is derived from a mix of the historical volatility of our own shares as well as the average historical share volatilities of several unrelated public companies within our industry that we consider to be comparable to our own business over a period equivalent to the option’s expected term.

 

  3) Risk-free interest rate - We determined the risk-free interest rate by using a weighted-average equivalent to the expected term based on the U.S. Treasury yield curve in effect as of the date of grant.

 

15

 

 

  4) Expected dividend yield – We do not anticipate paying any dividends in the foreseeable future. Thus, we used 0% as our expected dividend yield.

 

  5) Fair value of Ordinary shares - Prior to the consummation of the merger by and among Healthcare Capital Corp. (“HCCC”), Alpha Tau and Archery Merger Sub, Inc. (the “Merger”), the fair value was determined by management, with input from valuation reports prepared by third-party valuation specialists. In determining the fair value of Ordinary shares subsequent to the consummation of the merger agreement, dated as of July 7, 2021, the board of directors considered the grant date fair value for share-based awards as of the closing price of our Ordinary shares on Nasdaq on the date of grant.

 

Warrants liability

 

We have classified the warrants assumed during the Merger (both public and private) as a liability pursuant to ASC 815-40 since the warrants do not meet the equity classification conditions. Accordingly, we measured the warrants at their fair value. The warrants liability is subject to re-measurement at each balance sheet date until exercised, and any change in fair value is recognized in our statement of operations.

 

The fair value of the warrants issued to the public shareholders of HCCC in conjunction with the Merger (the “Public Warrants”) is determined with reference to the prevailing market price for warrants that are trading on Nasdaq under the ticker DRTSW.

 

The warrants issued to the sponsor of HCCC in conjunction with the Merger (the “Private Warrants”) were valued using a blend of the Public Warrant prevailing market price and a Black Scholes Option Pricing Model, which is considered to be a Level 3 fair value measurement. As part of the inputs used in the Black-Scholes model to determine the fair value of the Private Warrants, the expected volatility of our Ordinary Shares was estimated based on the historical volatility of our publicly traded Ordinary shares. 

 

Emerging Growth Company Status

 

The Jumpstart Our Business Startups Act of 2012, or the JOBS Act, permits an “emerging growth company” such as us to take advantage of an extended transition period to comply with new or revised accounting standards applicable to public companies until those standards would otherwise apply to private companies.

 

Subject to certain conditions, as an emerging growth company we intend to rely on certain exemptions, including exemptions from the requirement to provide an auditor’s attestation report on our system of internal controls over financial reporting pursuant to Section 404(b) of the Sarbanes-Oxley Act and from any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or a supplement to the auditor’s report providing additional information about the audit and the financial statements, known as the auditor discussion and analysis. We will remain an emerging growth company until the earlier of: (i) the last day of the fiscal year in which we have total annual gross revenues of $1.235 billion or more; (ii) the date on which we have issued more than $1 billion in nonconvertible debt during the previous three years; (iii) the date on which we are deemed to be a large accelerated filer under the rules of the SEC; or (iv) December 31, 2027.

 

16

 

Exhibit 99.3

 

Alpha Tau Announces Second Quarter 2026 Financial Results and Provides Corporate Update

 

- Groundbreaking interim results from the U.S. recurrent glioblastoma REGAIN trial demonstrated 100% local disease control and a 67% complete response rate, followed by FDA clearance to complete trial enrollment and to add two additional leading U.S. clinical sites -

 

- Strategic collaboration with Tolmar to develop and commercialize Alpha DaRT® for prostate cancer in the United States, backed by a $20 million equity investment at a 25% premium, $15 million towards expanded U.S. manufacturing capacity, and up to $161.5 million in development, regulatory and commercial milestone payments for the first indication, as well as future ongoing Alpha DaRT supply agreement at 60% of net sales, subject to certain adjustments -

 

- New pancreatic cancer data presented at Digestive Disease Week (DDW) 2026 and at the 2026 ASCO Annual Meeting demonstrated strong local disease control and encouraging median overall survival across chemotherapy-naive, second-line and heavily pretreated patient populations -

 

- Completion of patient enrollment in the U.S. pivotal recurrent cutaneous squamous cell carcinoma (cSCC) ReSTART trial, with 88 patients enrolled, the Company’s first U.S. pivotal study to reach this milestone -

 

- 100% objective response rate and 18.2-month median overall survival observed with Alpha DaRT in combination with pembrolizumab in locally advanced or metastatic head and neck cancer, surpassing the study’s pre-specified threshold for success -

 

- Numerous additional milestones anticipated over the remainder of 2026, culminating in several of the Company’s most important clinical data readouts around year-end -

 

- Cash, cash equivalents, short-term deposits and restricted deposits balance of $104.8 million provides runway for continued clinical advancement and commercial preparation -

 

JERUSALEM, August 10, 2026 - Alpha Tau Medical Ltd. (“Alpha Tau”, or the “Company”) (NASDAQ: DRTS, DRTSW), the developer of the innovative alpha-radiation cancer therapy Alpha DaRT®, reported second quarter 2026 financial results and provided a corporate update.

 

“The second quarter of 2026 was without question the busiest and most consequential period in Alpha Tau’s history, and the momentum has only continued to accelerate since,” said Alpha Tau CEO Uzi Sofer. “In the space of a few weeks we reported groundbreaking interim results in recurrent glioblastoma, completed enrollment in our first U.S. pivotal trial, presented compelling new pancreatic cancer survival data at both Digestive Disease Week and the ASCO Annual Meeting, and announced our first major U.S. commercial partnership. This Company continues to transform itself completely, from a single-asset clinical story into a broad, multi-indication platform with a partnered commercial pathway and a rapidly expanding global clinical footprint.”

 

“What excites me most is that the pace is still building rather than slowing,” continued Mr. Sofer. “Since the close of the quarter, we have treated the first immunocompromised recurrent cSCC patient in our ADMIRE study at Banner MD Anderson Cancer Center, treated the first glioblastoma patient ever to receive Alpha DaRT outside of the United States, as well as our first patient to receive glioblastoma treatment using two distinct injection trajectories, both at Hadassah University Medical Center, and reported a 100% objective response rate with 18.2-month median overall survival in our head and neck combination study with pembrolizumab, surpassing that study’s pre-specified threshold for success. With REGAIN now cleared to complete enrollment across additional leading U.S. centers and ReSTART fully enrolled, we have a dense sequence of milestones ahead of us that will culminate in several of the most important data readouts in our history around the end of this year.”

 

“We have been receiving myriad inbounds from academic and medical centers around the world, expressing interest in exploring Alpha DaRT in treating an ever broader list of cancer indications, and with that input we have identified the next key indications that will keep us busy in the coming months. In parallel, we remain focused on continually increasing our manufacturing capabilities, both in our existing facilities as well as in a new facility we aim to build for our collaboration with Tolmar.”

 

“Our collaboration with Tolmar validates both the technology and the scale of the commercial opportunity ahead of us, and it materially strengthens our position. With a strong balance sheet of $104.8 million to support our continued momentum, we are well-resourced to press forward across every one of our strategic priorities and we aim to translate this extraordinary period of progress into meaningful impact for patients.”

 

 

 

 

Recent Corporate Highlights:

 

In July 2026, Alpha Tau reported positive results from a clinical study evaluating Alpha DaRT in combination with pembrolizumab (Keytruda®) in elderly patients with locally advanced and metastatic head and neck squamous cell carcinoma (HNSCC), delivered in a podium presentation at the American Head and Neck Society (AHNS) 12th International Conference on Head and Neck Cancer in Boston. Among all nine evaluable patients, the combination produced a systemic objective response rate of 100%, including four complete responses and five partial responses, compared to just 19% from historical benchmarks for pembrolizumab monotherapy in this setting. Median overall survival of 18.2 months and median progression-free survival of 5.4 months compared favorably with historical benchmarks for pembrolizumab monotherapy of 12.3 months and 3.2 months, respectively. No Alpha DaRT-associated serious adverse events were observed, and the study was stopped after the recruitment of 11 patients, having surpassed its pre-specified threshold for success.

 

In July 2026, Alpha Tau announced the successful treatment of the first patient in its ADMIRE (Alpha DaRT Management for Immunocompromised patients with REcurrent cSCC) study, a clinical trial evaluating intratumoral Alpha DaRT in immunocompromised patients with recurrent cutaneous squamous cell carcinoma (cSCC), performed at Banner MD Anderson Cancer Center in Gilbert, Arizona. Immunosuppression is one of the strongest known risk factors for cSCC, and these patients are frequently excluded from clinical trials and often cannot safely receive checkpoint inhibitor immunotherapy.

 

In June 2026, Alpha Tau announced the successful treatment with Alpha DaRT of the first glioblastoma patient in Israel, and the first ever such treatment outside of the United States, performed at Hadassah University Medical Center in Jerusalem. Using the Company’s proprietary brain applicator under real-time stereotactic neuro-navigation, Alpha DaRT sources were precisely delivered to the recurrent tumor through a single, minimally invasive burr hole entry point into the brain, and the procedure was completed safely and without unexpected complications. The patient was treated under the ALL protocol, the Company’s broad-access study at Hadassah open to patients with solid tumors in any location of the body amenable to Alpha DaRT source delivery.

 

In June 2026, Alpha Tau announced that the FDA cleared the Company to proceed with enrollment of the final seven patients in its U.S. REGAIN (Recurrent Glioblastoma Alpha-DaRT Intratumoral Therapy) trial, following the FDA’s review of a pre-specified interim safety report on the first three patients treated. Two additional leading U.S. academic cancer centers were also approved to participate in the trial, expanding geographic access and clinical expertise for this indication, and the Company recommenced patient recruitment immediately. For more information, please see here: https://www.clinicaltrials.gov/study/NCT06910306

 

In June 2026, Alpha Tau and Tolmar International Ltd. announced a strategic collaboration agreement to develop and commercialize Alpha DaRT for the treatment of prostate cancer in the United States. Under the agreement, Tolmar holds exclusive rights to commercialize Alpha DaRT in the United States for prostate cancer indications for a term expected to extend for 20 years from first commercial sale, and also holds an option to expand into bladder cancer commercialization in the U.S., exercisable upon achievement of specified clinical criteria. At closing, Tolmar made a $20 million equity investment in Alpha Tau at $11.99 per share, a 25% premium to the 30-trading day volume-weighted average price prior to signature, and paid $15 million towards the construction of a new Alpha DaRT production facility in the U.S. The agreement further provides for up to $96.5 million in development and regulatory milestone payments for the initial indication and up to $65 million in commercial milestone payments. Alpha Tau will lead clinical development and be responsible for manufacturing and supply, with product sold to Tolmar at 60% of the onward net sales price, subject to certain adjustments.

 

In June 2026, Alpha Tau announced positive overall survival and safety results from a pooled analysis of three prospective Phase I/II clinical studies evaluating Alpha DaRT in patients with pancreatic cancer, presented at the 2026 ASCO Annual Meeting. Patients treated with Alpha DaRT after first-line chemotherapy reached median overall survival of 11.2 months in metastatic disease and 11.1 months in locally advanced disease, measured from the date of trial enrollment, compared to approximately 4 to 6 months and approximately 9 months, respectively, with second-line chemotherapy based on published historical data. Treatment-associated adverse events were observed in 36% of subjects and Grade 3 or higher adverse events in 9% of subjects, with no treatment-related deaths, all Grade 3 or higher events resolved, and no chronic adverse events observed.

 

In May 2026, Alpha Tau announced groundbreaking interim results as of May 3 from the U.S. REGAIN trial of Alpha DaRT in recurrent glioblastoma (GBM), conducted at The Ohio State University Comprehensive Cancer Center. In the first three patients treated, 100% local disease control, a 67% complete response rate (two complete responses and one stable disease with a 30% tumor reduction), and a favorable safety profile were observed, with only one associated grade 3 serious adverse event that resolved with administration of steroids. As of the data cut-off date, no patients had any local or distant recurrence or any residual symptoms from the procedure.

 

2

 

 

In May 2026, Alpha Tau announced the completion of patient enrollment in its U.S. multicenter pivotal ReSTART trial of Alpha DaRT for the treatment of recurrent cutaneous squamous cell carcinoma (cSCC), with 88 patients enrolled, making ReSTART the Company’s first U.S. pivotal study to complete enrollment - a critical milestone on the path toward potential FDA pre-market approval (PMA). Alpha DaRT has received Breakthrough Device Designation from the FDA for this indication, and the Company submitted the first module of its modular PMA application in January 2026. For more information, please see here: https://www.clinicaltrials.gov/study/NCT05323253

 

In May 2026, Alpha Tau treated the first patient in Italy with Alpha DaRT for locally advanced pancreatic cancer, in a feasibility and safety study conducted at the world-renowned Pancreas Institute of the University of Verona. The protocol is the first Alpha DaRT pancreatic cancer protocol worldwide to permit both endoscopic ultrasound (EUS)-guided and percutaneous delivery of Alpha DaRT sources, broadening physician access across multiple interventional specialties.

 

In May 2026, Alpha Tau presented updated pooled results from two first-in-human pancreatic cancer trials at Digestive Disease Week (DDW) 2026, with 100% local disease control observed in evaluable patients and a favorable safety profile. The oral presentation, delivered in the Pancreatic Cancer I: Diagnosis and Treatment session, marked the first time clinical results of Alpha DaRT in pancreatic cancer have been featured at a major international gastroenterology conference.

 

In April 2026, Alpha Tau announced FDA approval of an Investigational Device Exemption (IDE) supplement to expand its U.S. multicenter IMPACT pancreatic cancer pilot trial to include patients receiving gemcitabine with Abraxane® (nab-paclitaxel). The supplement also adds ten newly diagnosed patients - five with unresectable locally advanced and five with metastatic pancreatic adenocarcinoma - bringing total planned enrollment to 40 patients. For more information, please see here: https://www.clinicaltrials.gov/study/NCT06698458

 

In April 2026, Alpha Tau successfully treated the first European pancreatic cancer patient with Alpha DaRT at CHU Grenoble Alpes, under the ACAPELLA multicenter trial in France evaluating Alpha DaRT in combination with capecitabine for patients with inoperable locally advanced pancreatic ductal adenocarcinoma who have completed first-line mFOLFIRINOX chemotherapy, a population for whom no standard consolidation therapy exists.

 

Expected Upcoming Milestone Targets:

 

Completion of patient recruitment in IMPACT pancreatic cancer pilot study in the U.S. in Q3 2026, with initial data targeted for late 2026 or early 2027. For more information, please see here: https://www.clinicaltrials.gov/study/NCT06698458

 

Completion of patient recruitment in REGAIN recurrent GBM trial in the U.S. in the second half of 2026, with additional data expected to be released by around the end of 2026. For more information, please see here: https://clinicaltrials.gov/study/NCT06910306

 

First patient treated in U.S. locally recurrent prostate cancer pilot trial in the second half of 2026. For more information, please see here: https://clinicaltrials.gov/study/NCT07290998

 

  Top-line data in the ReSTART pivotal U.S. multi-center trial in recurrent cutaneous squamous cell carcinoma in late 2026 or early 2027. For more information, please see here: https://www.clinicaltrials.gov/study/NCT05323253

 

Financial Results for the Six Months Ended June 30, 2026

 

Research and Development expenses for the six months ended June 30, 2026 were $20.9 million, compared to $14.2 million for the same period in 2025, primarily due to increased employee compensation and benefits, including share-based compensation, increased clinical trial activity, and increased raw material purchases.

 

Marketing expenses for the six months ended June 30, 2026 were $0.6 million, compared to $0.9 million for the same period in 2025, primarily due to decreased employee compensation and benefits.

 

General and Administrative expenses for the six months ended June 30, 2026 were $5.7 million, compared to $3.9 million for the same period in 2025, primarily due to increased employee compensation and benefits, including share-based compensation, and higher professional fees.

 

Financial expenses, net, for the six months ended June 30, 2026 were $41.4 million, compared to financial income, net, of $0.3 million for the same period in 2025, primarily due to the remeasurement of warrants liability as the public trading prices of the Company’s ordinary shares and publicly traded warrants rose over the period.

 

For the six months ended June 30, 2026, the Company had a net loss of $68.8 million, or $0.76 per share, compared to a net loss of $18.8 million, or $0.25 per share, for the six months ended June 30, 2025.

 

3

 

 

Balance Sheet Highlights

 

As of June 30, 2026, the Company had cash and cash equivalents, short-term deposits and restricted deposits of $104.8 million, compared to $76.9 million at December 31, 2025.

 

About Alpha DaRT

 

Alpha DaRT® (Diffusing Alpha-emitters Radiation Therapy) is designed to enable highly potent and conformal alpha-irradiation of solid tumors by intratumoral delivery of radium-224 impregnated sources. When the radium decays, its short-lived daughters are released from the sources and disperse while emitting high-energy alpha particles with the goal of destroying the tumor. Since the alpha-emitting atoms diffuse only a short distance, Alpha DaRT aims to mainly affect the tumor, and to spare the healthy tissue around it.

 

About Alpha Tau Medical Ltd.

 

Founded in 2016, Alpha Tau is an Israeli oncology therapeutics company that focuses on research, development, and potential commercialization of the Alpha DaRT for the treatment of solid tumors. The technology was initially developed by Prof. Itzhak Kelson and Prof. Yona Keisari from Tel Aviv University.

 

Forward-Looking Statements

 

This press release includes “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. When used herein, words including “anticipate,” “will,” “plan,” “may,” “continue,” “aim,” “goal,” “designed to,” and similar expressions are intended to identify forward-looking statements. In addition, any statements or information that refer to expectations, milestone targets, beliefs, plans, including with respect to clinical trials and planned treatments, regulatory approvals and expected responses, strategic collaborations and the anticipated benefits thereof, plans for a new manufacturing facility, the intended therapeutic benefits or outcomes of the Company’s technology, future indication expansion, the Company’s strategic priorities and its ability to execute on them, the Company’s financial position and resources, studies, patient recruitment, projections, objectives, performance, our ability to commercialize, applications with regulatory bodies or other characterizations of future events or circumstances, including any underlying assumptions, are forward-looking. All forward-looking statements are based upon Alpha Tau’s current expectations and various assumptions. Alpha Tau believes there is a reasonable basis for its expectations and beliefs, but they are inherently uncertain. Alpha Tau may not realize its expectations, and its beliefs may not prove correct. Actual results could differ materially from those described or implied by such forward-looking statements as a result of various important factors, including, without limitation: (i) Alpha Tau’s ability to receive regulatory approval for its Alpha DaRT technology or any future products or product candidates; (ii) Alpha Tau’s limited operating history; (iii) Alpha Tau’s incurrence of significant losses to date; (iv) Alpha Tau’s need for additional funding and ability to raise capital when needed; (v) Alpha Tau’s limited experience in medical device discovery and development; (vi) Alpha Tau’s dependence on the success and commercialization of the Alpha DaRT technology; (vii) the failure of preliminary data from Alpha Tau’s clinical studies to predict final study results; (viii) failure of Alpha Tau’s early clinical studies or preclinical studies to predict future clinical studies; (ix) Alpha Tau’s ability to enroll patients in its clinical trials; (x) undesirable side effects caused by Alpha Tau’s Alpha DaRT technology or any future products or product candidates; (xi) Alpha Tau’s exposure to patent infringement lawsuits; (xii) Alpha Tau’s ability to comply with the extensive regulations applicable to it; (xiii) the ability to meet Nasdaq’s listing standards; (xiv) costs related to being a public company; (xv) changes in applicable laws or regulations; and the other important factors discussed under the caption “Risk Factors” in Alpha Tau’s annual report filed on form 20-F with the SEC on March 9, 2026, and other filings that Alpha Tau may make with the United States Securities and Exchange Commission. These and other important factors could cause actual results to differ materially from those indicated by the forward-looking statements made in this press release. Any such forward-looking statements represent management’s estimates as of the date of this press release. While Alpha Tau may elect to update such forward-looking statements at some point in the future, except as required by law, it disclaims any obligation to do so, even if subsequent events cause its views to change. These forward-looking statements should not be relied upon as representing Alpha Tau’s views as of any date subsequent to the date of this press release.

 

Investor Relations Contact:

 

IR@alphatau.com

 

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INTERIM CONSOLIDATED BALANCE SHEETS

 

U.S. dollars in thousands

 

   December 31,
2025
   June 30,
2026
(unaudited)
 
ASSETS        
         
CURRENT ASSETS:        
Cash and cash equivalents  $12,202   $22,993 
Short-term deposits   60,924    77,646 
Restricted deposits   3,777    4,133 
Prepaid expenses and other receivables   1,395    2,059 
           
Total current assets   78,298    106,831 
           
LONG-TERM ASSETS:          
Long-term prepaid expenses   479    525 
Property and equipment, net   19,661    19,127 
Operating lease right-of-use assets   7,214    7,767 
           
Total long-term assets   27,354    27,419 
           
Total assets  $105,652   $134,250 

 

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INTERIM CONSOLIDATED BALANCE SHEETS

 

U.S. dollars in thousands

 

    December 31,
2025
    June 30,
2026
(unaudited)
 
LIABILITIES AND SHAREHOLDERS’ EQUITY            
             
CURRENT LIABILITIES:            
Trade payables   $ 3,868     $ 3,165  
Other payables and accrued expenses     5,508       5,151  
Current maturities of operating lease liabilities     1,131       1,316  
                 
Total current liabilities     10,507       9,632  
                 
LONG-TERM LIABILITIES:                
Long-term loan     6,352       6,804  
Warrants liability     5,354       47,537  
Operating lease liabilities     6,243       7,032  
Deferred revenue     -       18,878  
Deferred tax liability     97       312  
                 
Total long-term liabilities     18,046       80,563  
                 
Total liabilities     28,553       90,195  
                 
COMMITMENTS AND CONTINGENCIES                
                 
SHAREHOLDERS’ EQUITY:                
Ordinary shares of no-par value per share – Authorized: 362,116,800 shares as of December 31, 2025 and June 30, 2026; Issued and outstanding: 88,009,737 and 92,332,873 shares as of December 31, 2025 and June 30, 2026, respectively     -       -  
Additional paid-in capital     267,235       302,943  
Accumulated deficit     (190,136 )     (258,888 )
                 
Total shareholders’ equity     77,099       44,055  
                 
Total liabilities and shareholders’ equity   $ 105,652     $ 134,250  

 

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INTERIM CONSOLIDATED STATEMENTS OF OPERATIONS

 

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

 

   Six months ended June 30, 
   2025   2026 
   Unaudited 
Research and development, net  $14,182   $20,882 
           
Marketing expenses   918    552 
           
General and administrative   3,856    5,661 
           
Total operating loss   18,956    27,095 
           
Financial expenses (income), net   (315)   41,439 
           
Loss before taxes on income   18,641    68,534 
           
Tax on income   164    218 
           
Net loss   18,805    68,752 
           
Net loss per share, basic and diluted  $(0.25)  $(0.76)
           
Weighted-average shares used in computing net loss per share, basic and diluted   75,452,040    90,330,053 

 

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