08:28:51 EDT Wed 12 Aug 2026
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Valens Semiconductor Reports Strong Second Quarter 2026 Results and Raises Full-Year Revenue Guidance

2026-08-12 06:30 ET - News Release

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

PR Newswire

  • 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® 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
                                                                                              June 30,
                                                                                                                                  Six Months Ended
                                                                                                                      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)


                                                                                   $(0.04)     $(0.04)         $(0.09)     $(0.07)


   Non-GAAP Earnings Loss Per Share (in U.S. Dollars)[5]

                                                                    
          
            VALENS SEMICONDUCTOR LTD.


                                              
          
            CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS


                                                 
          
            (U.S. Dollars in thousands, except share and per share amounts)




                                                                                                                                                                                            Six Months Ended

                                                                                                                                                            Three 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)


                                                                                                                                                            837


          Change in earnout liability                                                                                                               -                          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)


                                                                                                                                               $(0.08)    $(0.07)           $(0.15)    $(0.15)


          
            EARNINGS PER SHARE DATA:




          
            BASIC AND DILUTED NET LOSS PER ORDINARY SHARE[6] (in
U.S. Dollars)



          
            WEIGHTED AVERAGE NUMBER OF SHARES AND VESTED                                                                       107,236,802 103,551,779
RSUS USED IN COMPUTING NET LOSS PER ORDINARY
SHARE                                                                                                                                                                 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)


                                                                                                June 30,
                                                                                                   2026          December 31, 2025


 
            ASSETS



  CURRENT ASSETS                                                                                 42,557  27,863


 Cash and cash equivalents



     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


                                                                                                 124,626 134,701


 
            TOTAL ASSETS




                                                                                                  21,118  22,934


 
            LIABILITIES AND SHAREHOLDERS' EQUITY




 
            TOTAL CURRENT LIABILITIES





 
            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


                                                                                                  27,572  29,718


 
            TOTAL LIABILITIES



 
            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                                                27,863    35,423
PERIOD



          
            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)                                    (15,492)

                                                                                                                                                                               (16,342)



 
            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                                                 107,236,802    103,551,779    106,142,089    104,403,869
used in computing net loss per ordinary share






                                                                                                                                                  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:


                                                                                                                                3,110          3,775


          Stock based compensation                                                                                                                       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                                                       (4,333)       (3,811)
Share
                                                                                                                                                        (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                                                 107,236,802    103,551,779    106,142,089    104,403,869
used in computing net loss per ordinary share

[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 certainbatch 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, depreciationand 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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