Nano Dimension (NNDM) adopts U.S. GAAP and replaces 2024 IFRS financials
Rhea-AI Filing Summary
Nano Dimension Ltd. reports that on August 19, 2025 it changed its accounting method from International Financial Reporting Standards to U.S. generally accepted accounting principles, effective January 1, 2025. To reflect this change, the company re-issued its consolidated financial statements for the year ended December 31, 2024 using U.S. GAAP.
The updated 2024 financial statements, together with a revised Operating and Financial Review and Prospects and the consent of the independent registered accounting firm, are attached to this report and replace the corresponding sections in the company’s previously filed annual report on Form 20-F.
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Insights
Accounting shifts to U.S. GAAP with reissued 2024 financials.
Nano Dimension is moving from IFRS to U.S. GAAP effective January 1, 2025 and has re-issued its consolidated financial statements for the year ended December 31, 2024 under U.S. GAAP. This aligns its reporting framework with the standard most familiar to many U.S. investors and analysts.
The company states that the revised 2024 financial statements and Operating and Financial Review and Prospects replace those in the prior Form 20-F. This means historical comparisons and key metrics for 2024 should now be taken from the U.S. GAAP set, which may differ in presentation or measurement from the original IFRS version.
The report is also incorporated by reference into existing Form F-3 and Form S-8 registration statements, so the updated U.S. GAAP information now underpins those offering documents. Subsequent filings can further clarify how the framework change affects trends once 2025 results are presented under U.S. GAAP.