Nano Dimension shifts to U.S. GAAP, reissues 2024 results

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.

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.

Insights

Cross-border accounting & reporting analyst

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.

FAQ

What did Nano Dimension (NNDM) change in this Form 6-K?

Nano Dimension changed its accounting method from International Financial Reporting Standards to U.S. generally accepted accounting principles, effective January 1, 2025, and re-issued its 2024 consolidated financial statements under U.S. GAAP.

From which standards to which standards did Nano Dimension (NNDM) switch?

Nano Dimension switched from International Financial Reporting Standards, as issued by the International Accounting Standards Board, to generally accepted accounting principles in the United States of America (U.S. GAAP).

Which Nano Dimension (NNDM) financial statements are being replaced?

The consolidated financial statements and the Operating and Financial Review and Prospects for the year ended December 31, 2024 in the prior Form 20-F are replaced by the updated U.S. GAAP versions attached to this report.

Why did Nano Dimension (NNDM) re-issue its 2024 financial statements?

Nano Dimension re-issued its consolidated financial statements for the year ended December 31, 2024 so they would be prepared in accordance with U.S. GAAP following its decision to change accounting methods as of January 1, 2025.

How does this Form 6-K affect Nano Dimension (NNDM) registration statements?

This Form 6-K is incorporated by reference into Nano Dimension’s registration statements on Form F-3 and Form S-8, so the updated U.S. GAAP financials and related review now form part of those filings to the extent not later superseded.

What exhibits are included with Nano Dimension (NNDM) Form 6-K?

The report includes consolidated financial statements as of December 31, 2024, an Operating and Financial Review and Prospects as of December 31, 2024, and a consent of the independent registered accounting firm.

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Accepted by SEC EDGAR 08/20/2025 - 04:31 PM Learn about SEC filing dates

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

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Form 6-K

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Report of Foreign Private Issuer

Pursuant to Rule 13a-16 or 15d-16

under the Securities Exchange Act of 1934

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For the month of: August 2025

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Commission file number: 001-37600

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NANO DIMENSION LTD.

(Translation of registrant’s name into English)

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60 Tower Rd., Waltham, MA 02451

(Address of principal executive offices)

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

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Form 20-F ☒          Form 40-F ☐

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CONTENTS

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On August 19, 2025, the Registrant changed its accounting method from International Financial Reporting Standards, as issued by the International Accounting Standards Board, to generally accepted accounting principles in the United States of America (“U.S. GAAP”) as of January 1, 2025. As a result, the Registrant re-issued its consolidated financial statements for the year ended December 31, 2024 prepared in accordance with U.S. GAAP.

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Such financial statements and accompanying Operating and Financial Review and Prospects attached hereto replace the consolidated financial statements and the Operating and Financial Review and Prospects included in the Registrant’s Annual Report on Form 20-F filed with the SEC on May 12, 2025.

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This Report on Form 6-K is incorporated by reference into the registration statements on Form F-3 (File No. 333-278368) and Form S-8 (File No. 333-269436, 333-214520 and 333-248419) of the Registrant, filed with the Securities and Exchange Commission, to be a part thereof from the date on which this report is submitted, to the extent not superseded by documents or reports subsequently filed or furnished.

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Exhibit No.
99.1		Consolidated Financial Statements as of December 31, 2024.
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99.2	​	Operating and Financial Review and Prospects as of December 31, 2024.
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99.3	​	Consent of Independent Registered Accounting Firm.

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SIGNATURES

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

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	Nano Dimension Ltd.
	(Registrant)
Date: August 20, 2025	By:	/s/ Assaf Zipori
	Name:	Assaf Zipori
	Title:	Chief Financial Officer

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