Press Release: Valens Semiconductor Reports Strong Second Quarter 2026 Results and Raises Full-Year Revenue Guidance

Dow Jones
08/12
   -- Delivered Q2 2026 revenue of $18.1 million, exceeding the top end of our 
      guidance 
 
   -- Q2 2026 gross margin: 61.5% GAAP; 64.3% non-GAAP 
 
   -- Cash, cash equivalents and short-term deposits as of June 30, 2026: $83.4 
      million 
 
   -- Increased full-year 2026 revenue guidance to between $78.0 million and 
      $81.0 million 

HOD HASHARON, Israel, Aug. 12, 2026 /PRNewswire/ -- Valens Semiconductor Ltd. (NYSE: VLN), a leader in high-performance connectivity chipsets that enable reliable, long-reach video transmission across the world's most demanding applications, today reported financial results for the second quarter ended June 30, 2026.

"We are pleased with our performance in the second quarter, where we exceeded our guidance and delivered revenue of $18.1 million," said Yoram Salinger, CEO of Valens Semiconductor. "This quarter demonstrates continued customer demand and highlights the strength of our execution across the business. Our Audio-Video segment remains the established foundation of the company, while our Automotive ADAS design win programs continue to advance toward production and long-term revenue generation. At the same time, our technology leadership, validated by strong customer adoption, is increasingly translating into tangible commercial opportunities, and positioning us for future growth. Together, these achievements contributed to our confidence in the continuation of this business traction and supported our decision to raise guidance for the year 2026."

Q2 2026 Business Highlights:

   -- Barco selected HDBaseT chipsets to power its new ClickShare USB-C 
      Extension over CAT kit. 
 
   -- Participated at the InfoComm trade show, showcasing the VS3000 and the 
      VS6320 chipsets, expanding engagements, and generating new sales 
      opportunities. 
 
   -- Introduced a new reference design offering for USB3 and 4K video 
      extension tailored to the needs of our leading ODM customers, driving 
      millions of dollars in bookings. 
 
   -- Advanced all four Automotive design-win programs toward production, with 
      revenue expected to ramp up in 2027. 
 
   -- Welcoming Karine Pinto-Flomenboim as the new Chief Financial Officer, 
      effective August 9th, 2026, and Dean Martin as the new Head of Automotive 
      Business Unit, effective on September 1st, 2026. 

Q2 2026 Financial Highlights:

   -- Q2 2026 revenue reached $18.1 million, exceeding our guidance of 
      $17.2-$17.6 million, compared to $16.9 million in Q1 2026 and $17.1 
      million in Q2 2025. 
 
          -- Q2 2026 Cross-Industry Business ("CIB") revenue accounted for 
             approximately 70% of total revenue at $13.1 million compared to 
             $11.0 million in Q1 2026 and $12.8 million in Q2 2025. 
 
          -- Q2 2026 Automotive revenue accounted for approximately 30% of 
             total revenue at $5.0 million, compared to $5.9 million in Q1 2026 
             and $4.3 million in Q2 2025. 
 
   -- Q2 2026 GAAP gross margin was 61.5% (non-GAAP gross margin was 64.3%), in 
      line with our guidance. This is compared to a GAAP gross margin of 62.2% 
      for Q1 2026 and 63.5% for Q2 2025 (non-GAAP gross margin of 65.2% in Q1 
      2026 and 67.2% in Q2 2025). On a segment basis, Q2 gross margin from CIB 
      was 69.2% and gross margin from Automotive was 41.5%. This compares to a 
      Q1 2026 gross margin of 70.8% and 46.2%, respectively, and a Q2 2025 
      gross margin of 67.8% and 50.5%, respectively. The decrease in Q2 
      automotive gross margin compared to Q1 2026 was due to additional testing 
      facility expenses incurred to prioritize and support production 
      requirements. 
 
   -- Q2 2026 GAAP net loss amounted to $(8.1) million, compared to a net loss 
      of $(8.3) million in Q1 2026 and a net loss of $(7.2) million in Q2 2025. 
 
   -- Q2 2026 adjusted EBITDA was a loss of $(4.2) million, lower than the 
      guidance range of a $(4.9)-$(4.4) million adjusted EBITDA loss. This 
      compares to an adjusted EBITDA loss of $(5.5) million in Q1 2026 and an 
      adjusted EBITDA loss of $(4.0) million in Q2 2025. 
 
   -- Cash, cash equivalents and short-term deposits as of June 30, 2026, were 
      $83.4 million. This compares to cash, cash equivalents and short-term 
      deposits of $86.1 million as of March 31, 2026 and to cash, cash 
      equivalents and short-term deposits of $92.6 million as of December 31, 
      2025. 

Financial Outlook for Q3 2026 and Raised Full-Year Guidance

For Q3 2026, Valens Semiconductor expects revenue to range between $21.3 million and $21.7 million, gross margin to range between 60.0% and 62.0%, and adjusted EBITDA loss to range between $(3.4) million and $(2.8) million.

Based on its strong first-half 2026 performance and improved visibility for the remainder of the year, Valens has raised its full-year 2026 revenue guidance to between $78.0 million and $81.0 million, an increase of approximately 13% (midpoint of the guidance) compared to the annual revenue of 2025.

Disclaimer: Valens Semiconductor does not provide GAAP net profit (loss) guidance as certain elements of net profit (loss), including share-based compensation expenses and warrant valuations, are not predictable due to the high variability and difficulty of making accurate forecasts. Adjusted EBITDA is a non-GAAP measure. See the tables below for additional information regarding this and other non-GAAP metrics used in this release.

Conference Call Information

Valens will host a conference call and webinar at 8:30 a.m. Eastern Time to discuss its operational and financial results followed by a question-and-answer session for the investment community. Investors are invited to attend by registering in advance here. A replay of the webinar will also be available shortly after the call in the Investors section of Valens' website for 90 days. If you wish to dial in, please use the following options: USA & Canada (Toll-Free): (888) 715-9871; United States (New York): (646) 307-1963; United Kingdom (Toll-Free): +44.800.260.6466; United Kingdom (London): +44.20.3481.4247; Israel (Tel Aviv): +972 3 376 1144; Conference ID: 1504681.

NYSE Rule 203.01 Annual Financial Report Announcement

Pursuant to Rule 203.01 of the New York Stock Exchange Manual, Valens Semiconductor Ltd. hereby announces to holders of its ordinary shares that its Annual Report on Form 20-F for 2025 (including its full year 2025 audited financial statements), filed with the U.S. Securities and Exchange Commission on February 25, 2026, is available in the investor relations section of its website at https://investors.valens.com/financials/secfilings/default.aspx. While the company encourages the sustainable approach of downloading and reading the report online, hard copies of the 2025 Annual Report will be provided free of charge, upon request, as follows: Valens Semiconductor Ltd., 8 Hanagar St. POB 7152, Hod Hasharon 4501309, Israel, or by emailing: investors@valens.com.

Forward-Looking Statements

This press release includes "forward-looking statements" within the meaning of the "safe harbor" provisions of the United States Private Securities Litigation Reform Act of 1995. Forward-looking statements may be identified by the use of words such as "estimate," "plan," "project," "forecast," "intend," "will," "expect," "anticipate," "believe," "seek," "target" or other similar expressions that predict or indicate future events or trends or that are not statements of historical matters. These forward-looking statements are subject to a number of risks and uncertainties, including the cyclicality of the semiconductor industry; the effect of inflation and a rising interest rate environment on our customers and industry; the ability of our customers to absorb inventory; competition in the semiconductor industry, and the failure to introduce new technologies and products in a timely manner to compete successfully against competitors; if Valens fails to adjust its supply chain volume due to changing market conditions or fails to estimate its customers' demand; disruptions in relationships with any one of Valens' key customers or suppliers; any difficulty selling Valens' products if customers do not design its products into their product offerings; our ability to effectively manage, invest in, grow, and retain our sales force, research and development capabilities, marketing team and other key personnel; our ability to timely adjust product prices to customers following price increase by the supply chain; our ability to adjust our inventory level due to reduction in demand due to inventory buffers accrued by customers; our expectations regarding the outcome of any future litigation in which we are named as a party; our ability to adequately protect and defend our intellectual property and other proprietary rights; risks related to our use of AI technologies; our ability to successfully integrate or otherwise achieve anticipated benefits from acquired businesses; the market price and trading volume of the Valens ordinary shares may be volatile and could decline significantly; further deterioration of macroeconomic conditions due to ongoing global political and economic uncertainty; political, economic, governmental and tax consequences, as well as geopolitical tensions, associated with our incorporation and location in Israel; and those factors discussed in Valens' Form 20-F filed with the SEC on February 25, 2026 under the heading "Risk Factors," and other documents of Valens filed, or to be filed, with the SEC. Except as required by law, we undertake no obligations to make any revisions to the forward-looking statements contained in this press release or to update them to reflect events or circumstances occurring after the date of this press release, whether as a result of new information, future developments or otherwise.

About Valens Semiconductor

Valens Semiconductor (NYSE: VLN) is a leading provider of high-performance connectivity chipsets that enable reliable, long-reach data transmission across the world's most demanding applications. Valens' chipsets are integrated into countless devices from leading customers, powering state-of-the-art audio-video installations, next-generation videoconferencing, Advanced Driver Assistance Systems and Software Defined Vehicles. Valens is a pioneer in connectivity technologies and a key contributor to leading industry standards, including HDBaseT$(R)$ and MIPI A-PHY. For more information, visit www.valens.com

 
                         VALENS SEMICONDUCTOR LTD. 
                        SUMMARY OF FINANCIAL RESULTS 
            (U.S. Dollars in thousands, except per share amounts) 
 
                                   Three Months Ended     Six Months Ended 
                                        June 30,              June 30, 
                                                        -------------------- 
                                    2026       2025       2026       2025 
                                  ---------  ---------  ---------  --------- 
Revenues                           18,105     17,059     34,964     33,887 
Gross Profit                       11,139     10,835     21,626     21,417 
Gross Margin                       61.5 %     63.5 %     61.9 %     63.2 % 
Net Loss                           (8,052)    (7,184)   (16,342)   (15,492) 
Working Capital([1])               88,919     105,998    88,919     105,998 
Cash, Cash Equivalents and 
 Short-Term Deposits([2])          83,431     102,721    83,431     102,721 
Net Cash Used in Operating 
 Activities                        (3,486)     (211)     (8,978)    (7,761) 
Non-GAAP Financial Data 
-------------------------------- 
Non-GAAP Gross Margin([3])         64.3 %     67.2 %     64.8 %     67.0 % 
Adjusted EBITDA Loss([4])          (4,227)    (4,016)    (9,693)    (8,362) 
 Non-GAAP Earnings Loss Per 
  Share (in U.S. Dollars)([5])     $(0.04)    $(0.04)    $(0.09)    $(0.07) 
 
 
                       VALENS SEMICONDUCTOR LTD. 
 CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS 
    (U.S. Dollars in thousands, except share and per share amounts) 
 
 
                    Three Months Ended            Six Months Ended 
                           June 30,                    June 30, 
                  --------------------------  -------------------------- 
                      2026          2025          2026          2025 
                  ------------  ------------  ------------  ------------ 
REVENUES             18,105        17,059        34,964        33,887 
COST OF REVENUES    (6,966)       (6,224)       (13,338)      (12,470) 
                  ------------  ------------  ------------  ------------ 
 
GROSS PROFIT         11,139        10,835        21,626        21,417 
OPERATING 
EXPENSES: 
Research and 
 development 
 expenses           (10,076)      (10,198)      (20,370)      (20,788) 
Sales and 
 marketing 
 expenses           (5,011)       (5,166)       (10,407)      (10,773) 
 General and 
 administrative 
 expenses            (3,998)       (3,697)       (8,015)       (7,364) 
 Change in 
 earnout 
 liability              -           837            282           663 
                  ------------  ------------  ------------  ------------ 
TOTAL OPERATING 
EXPENSES            (19,085)      (18,224)      (38,510)      (38,262) 
                  ------------  ------------  ------------  ------------ 
OPERATING LOSS      (7,946)       (7,389)       (16,884)      (16,845) 
Financial income 
 (expenses), 
 net                  (79)          225           594          1,463 
                  ------------  ------------  ------------  ------------ 
LOSS BEFORE 
 INCOME TAXES       (8,025)       (7,164)       (16,290)      (15,382) 
INCOME TAXES          (29)          (21)          (56)         (114) 
LOSS AFTER 
 INCOME TAXES       (8,054)       (7,185)       (16,346)      (15,496) 
Equity in 
 earnings of 
 investee              2             1             4             4 
                  ------------  ------------  ------------  ------------ 
NET LOSS            (8,052)       (7,184)       (16,342)      (15,492) 
EARNINGS PER 
 SHARE DATA: 
 BASIC AND 
 DILUTED NET 
 LOSS PER 
 ORDINARY 
 SHARE([6]) (in 
 U.S. Dollars)      $(0.08)       $(0.07)       $(0.15)       $(0.15) 
                  ------------  ------------  ------------  ------------ 
WEIGHTED AVERAGE 
 NUMBER OF 
 SHARES AND 
 VESTED RSUS 
 USED IN 
 COMPUTING NET 
 LOSS PER 
 ORDINARY SHARE   107,236,802   103,551,779    106,142,089   104,403,869 
                  ------------  ------------  ------------  ------------ 
Other 
comprehensive 
income (loss): 
                  ------------  ------------  ------------  ------------ 
Change in 
 unrealized gain 
 (loss) on cash 
 flow hedges          352          1,276          (12)          734 
                  ------------  ------------  ------------  ------------ 
TOTAL 
 COMPREHENSIVE 
 LOSS               (7,700)       (5,908)       (16,354)      (14,758) 
                  ------------  ------------  ------------  ------------ 
 
 
                       VALENS SEMICONDUCTOR LTD. 
                 CONDENSED CONSOLIDATED BALANCE SHEETS 
                      (U.S. Dollars in thousands) 
 
 ASSETS                                 June 30, 2026  December 31, 2025 
                                        -------------  ----------------- 
 CURRENT ASSETS 
  Cash and cash equivalents                42,557           27,863 
   Short-term deposits                     40,874           64,733 
 Restricted Short-term deposit              1,120            1,132 
   Trade accounts receivable                8,867            9,971 
   Prepaid expenses and other current 
    assets                                  4,106            4,842 
   Inventories                             12,513           10,117 
                                        -------------  ----------------- 
TOTAL CURRENT ASSETS                       110,037          118,658 
 
 LONG-TERM ASSETS 
   Property and equipment, net              2,514            2,901 
   Operating lease right-of-use assets      6,251            6,901 
   Intangible assets                        3,291            3,762 
   Goodwill                                 1,847            1,847 
   Other assets                              686              632 
                                        -------------  ----------------- 
TOTAL LONG-TERM ASSETS                     14,589           16,043 
                                        -------------  ----------------- 
 
 TOTAL ASSETS                              124,626          134,701 
                                        =============  ================= 
 
 
 LIABILITIES AND SHAREHOLDERS' EQUITY 
 
 TOTAL CURRENT LIABILITIES                 21,118           22,934 
 
 LONG-TERM LIABILITIES 
   Non-current operating leases 
    liabilities                             6,348            6,717 
   Other long-term liabilities               106              67 
                                        -------------  ----------------- 
TOTAL LONG-TERM LIABILITIES                 6,454            6,784 
 
 TOTAL LIABILITIES                         27,572           29,718 
                                        -------------  ----------------- 
TOTAL SHAREHOLDERS' EQUITY                 97,054           104,983 
                                        -------------  ----------------- 
TOTAL LIABILITIES AND SHAREHOLDERS' 
 EQUITY                                    124,626          134,701 
                                        =============  ================= 
 
 
 
                         VALENS SEMICONDUCTOR LTD. 
              CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS 
                        (U.S. Dollars in thousands) 
                                                          Six Months Ended 
                                                               June 30, 
                                                         ------------------- 
                                                           2026       2025 
                                                         ---------  -------- 
CASH FLOW FROM OPERATING ACTIVITIES: 
   Net loss for the period                               (16,342)   (15,492) 
   Adjustments to reconcile net loss to net cash used 
   in operating activities: 
   Income and expense items not involving cash flows: 
      Depreciation and amortization                        1,227     1,528 
      Stock-based compensation                             6,246     7,941 
      Exchange rate differences                             931       159 
                 Realized and unrealized loss (gain) on 
                  non-designated derivative 
                  instruments                                3        617 
      Interest on short-term deposits                       91        771 
      Change in earnout liability                          (282)     (663) 
      Reduction in the carrying amount of ROU assets        682       692 
      Equity in earnings of investee, net of dividend 
       received                                             (4)        1 
   Changes in operating assets and liabilities: 
      Trade accounts receivable                            1,092     (382) 
      Prepaid expenses and other current assets             758       878 
      Inventories                                         (2,396)   (1,460) 
      Other assets                                          (8)       (96) 
      Current Liabilities                                  (234)    (1,864) 
      Change in operating lease liabilities                (781)     (403) 
      Other long-term liabilities                           39         12 
                                                         ---------  -------- 
   Net cash used in operating activities                  (8,978)   (7,761) 
 
 CASH FLOWS FROM INVESTING ACTIVITIES: 
   Investment in short-term deposits                     (19,162)   (52,505) 
   Maturities of short-term deposits                      44,062     91,835 
   Purchase of property and equipment                      (302)     (537) 
 Derivative instruments of non-designated hedges            (3)      (672) 
   Net cash provided by investing activities              24,595     38,121 
 
 CASH FLOWS FROM FINANCING ACTIVITIES: 
 Repurchase of Ordinary Shares                               -      (19,761) 
 Earnout payment                                          (1,962)      - 
   Exercise of stock options                               2,179      385 
                                                         ---------  -------- 
   Net cash provided by (used in) financing activities      217     (19,376) 
 
   Effect of exchange rate changes on cash and cash 
    equivalents                                            (20)       182 
INCREASE IN CASH AND CASH EQUIVALENTS AND RESTRICTED 
 DEPOSIT                                                  15,814     11,166 
CASH AND CASH EQUIVALENTS AND RESTRICTED DEPOSIT AT THE 
 BEGINNING OF THE PERIOD                                  27,863     35,423 
                                                         ---------  -------- 
CASH AND CASH EQUIVALENTS AND RESTRICTED DEPOSIT AT THE 
 END OF THE PERIOD                                        43,677     46,589 
SUPPLEMENTAL CASH FLOW INFORMATION: 
Cash and cash equivalent                                  42,557     46,589 
Restricted Deposit                                         1,120       - 
Total cash, cash equivalent and restricted deposit        43,677     46,589 
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND 
FINANCING ACTIVITIES: 
Trade accounts payable on account of property and 
 equipment                                                  67        194 
Operating lease liabilities arising from obtaining 
 operating right-of-use assets and lease modifications       32        494 
 
 
                        VALENS SEMICONDUCTOR LTD. 
          RECONCILIATION OF GAAP TO NON-GAAP FINANCIAL MEASURES 
                       (U.S. Dollars in thousands) 
The following table provides a reconciliation of Net loss to Adjusted 
EBITDA, a non-GAAP measure. Adjusted EBITDA is defined as Net profit 
(loss) before financial income (expense), net, income taxes, equity in 
earnings of investee and depreciation and amortization, further adjusted 
to exclude share-based compensation and change in fair value of earnout 
liability, which may vary from period-to-period. We caution investors that 
amounts presented in accordance with our definition of Adjusted EBITDA may 
not be comparable to similar measures disclosed by other issuers, because 
not all issuers calculate Adjusted EBITDA in the same manner. Adjusted 
EBITDA should not be considered as an alternative to Net loss or any other 
performance measures derived in accordance with GAAP or as an alternative 
to cash flows from operating activities as a measure of our liquidity. 
Although we provide guidance for Adjusted EBITDA, we are not able to 
provide guidance for projected Net profit (loss), the most directly 
comparable GAAP measures. Certain elements of Net profit (loss), including 
share-based compensation expenses and warrant valuations, are not 
predictable due to the high variability and difficulty of making accurate 
forecasts. As a result, it is impractical for us to provide guidance on 
Net profit (loss) or to reconcile our Adjusted EBITDA guidance without 
unreasonable efforts. Consequently, no disclosure of projected Net profit 
(loss) is included. For the same reasons, we are unable to address the 
probable significance of the unavailable information. 
 
                                 Three Months Ended     Six Months Ended 
                                      June 30,              June 30, 
                                  2026       2025        2026       2025 
                                ---------  ---------  ----------  -------- 
 
 
Net Loss                         (8,052)    (7,184)    (16,342)   (15,492) 
Adjusted to exclude the 
 following: 
 Change in earnout liability                 (837) 
                                    -                    (282)      (663) 
 Financial expenses (income), 
  net                               79       (225) 
                                                         (594)     (1,463) 
 Income taxes 
                                    29         21 
                                                          56         114 
 Equity in earnings of 
  investee                         (2)        (1) 
                                                          (4)        (4) 
 Certain batch production 
  incident income                   -        (323)         -        (323) 
 Depreciation and amortization 
                                   609        758 
                                                         1,227      1,528 
 Stock-based compensation 
  expenses                        3,110      3,775 
                                                         6,246      7,941 
                                ---------  ---------  ----------  -------- 
Adjusted EBITDA Loss 
                                 (4,227)    (4,016)     (9,693) 
                                                                   (8,362) 
 
 
                          VALENS SEMICONDUCTOR LTD. 
            RECONCILIATION OF GAAP TO NON-GAAP FINANCIAL MEASURES 
            (U.S. Dollars in thousands, except per share amounts) 
  The following tables provide a calculation of the GAAP Loss per share and 
                  reconciliation to Non-GAAP Loss per share. 
                               Three Months Ended         Six Months Ended 
                                     June 30,                 June 30, 
                            ------------------------  ------------------------ 
 GAAP Loss per Share           2026         2025         2026             2025 
--------------------------  -----------  -----------  -----------  ----------- 
 
GAAP Net Loss used for 
 computing Loss per Share     (8,052)      (7,184)      (16,342)     (15,492) 
 
  Earnings Per Share Data: 
-------------------------- 
GAAP Loss per Share (in 
 U.S. Dollars)                $(0.08)      $(0.07)      $(0.15)      $(0.15) 
Weighted average number of 
 shares and vested RSUs 
 used in computing net 
 loss per ordinary share    107,236,802  103,551,779  106,142,089  104,403,869 
 
 
                               Three Months Ended         Six Months Ended 
                                    June 30,                   June 30, 
                            ------------------------  ------------------------ 
Non-GAAP Loss per 
Share([7])                     2026         2025         2026         2025 
--------------------------  -----------  -----------  -----------  ----------- 
 
 
GAAP Net Loss                 (8,052)      (7,184)      (16,342)     (15,492) 
Adjusted to exclude the 
following: 
 
  Stock based compensation     3,110        3,775        6,246        7,941 
Depreciation and 
 amortization                   609          758         1,227        1,528 
Certain batch production 
 incident income                 -          (323)          -          (323) 
Change in earnout 
liability                        -          (837)        (282)        (663) 
Total Non-GAAP Loss used 
 for computing Loss per 
 Share                        (4,333)      (3,811)      (9,151)      (7,009) 
 
  Earnings Per Share Data: 
-------------------------- 
Non-GAAP Loss per Share 
 (in U.S. Dollars)            $(0.04)      $(0.04)      $(0.09)      $(0.07) 
Weighted average number of 
 shares and vested RSUs 
 used in computing net 
 loss per ordinary share    107,236,802  103,551,779  106,142,089  104,403,869 
 

([1]) Working Capital is calculated as Total Current Assets, less Total Current Liabilities, as of the last day of the period.

([2]) As of the last day of the period.

([3]) GAAP Gross Profit excluding share-based compensation and depreciation expenses, divided by revenue. For the three months ended June 30, 2026, and 2025, share-based compensation and depreciation & amortization expenses were $507 thousand and $630 thousand, respectively. For the six months ended June 30, 2026, and 2025, share-based compensation and depreciation expenses were $1,015 thousand and $1,280 thousand, respectively.

([4]) Adjusted EBITDA is defined as Net profit (loss) before financial income (expense), net, income taxes, equity in earnings of investee and depreciation and amortization, further adjusted to exclude share-based compensation and change in fair value earnout liability, which may vary from period-to-period, and certain batch production incident income. We caution investors that amounts presented in accordance with our definition of Adjusted EBITDA may not be comparable to similar measures disclosed by other issuers, because not all issuers calculate Adjusted EBITDA in the same manner. Adjusted EBITDA should not be considered as an alternative to Net loss or any other performance measures derived in accordance with GAAP or as an alternative to cash flows from operating activities as a measure of our liquidity. Please refer to the appendix at the end of this press release for a reconciliation to the most directly comparable measure in accordance with GAAP.

([5]) See reconciliation of GAAP to non-GAAP financial measures.

([6]) See note 5.

([7]) The company calculates its non-GAAP Loss per Share as GAAP Net Loss adjusted to exclude the following: Stock based compensation, depreciation and amortization, and the change in fair value of Forfeiture Share and earnout liability, divided by the weighted average number of shares used in calculation of net loss per share.

For more information, please contact:

Investor Contact:

Michal Ben Ari: Investors@valens.com

Media Contact:

Yoni Dayan: yoni.dayan@valens.com

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