Rail Vision(RVSN) - 2025 Q4 - Annual Report

Financial Reporting and Compliance - The company presents Non-GAAP Net Loss for supplemental informational purposes, which is not intended to substitute GAAP financial measures[18]. - The company qualifies as an "emerging growth company" under the JOBS Act, allowing it to take advantage of certain reporting exemptions[20]. - The company will remain an emerging growth company until its annual gross revenues exceed $1.07 billion or until December 31, 2027, whichever comes first[22]. - The company has opted out of the extended transition period for complying with new accounting standards, requiring it to comply on the same timeline as non-emerging growth companies[20]. - The company is not required to comply with auditor attestation requirements under the Sarbanes-Oxley Act[21]. - The company’s financial information is prepared in accordance with U.S. GAAP, with all figures presented in U.S. dollars[15]. - The company’s reporting currency is the U.S. dollar, and it has undergone a reverse share split at a ratio of 30:1[16]. Forward-Looking Statements and Risks - The company’s forward-looking statements are subject to risks and uncertainties that could cause actual results to differ materially[28]. - Important factors affecting future results include limited operating history and capital requirements[29]. - The company discusses risks in detail under the "Risk Factors" section of the Annual Report[30]. - The company acknowledges that forward-looking statements are based on reasonable expectations but cannot guarantee future results or performance[31]. Market Data and Research - Market data and industry forecasts used in the report are sourced from reliable market research databases and publicly available information[33]. - The company relies on third-party sources for industry forecasts and market research, which are considered reliable based on management's industry knowledge[33]. - Statements regarding agreements and contracts in the report are summaries and do not provide a complete description of all terms[34].