{"url_path":"/sec/odys/10-q/2026/item-1a","section_key":"item-1a","section_title":"Item 1A RISK FACTORS.**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1577445/0001493152-26-023100-index.html","accession_number":"0001493152-26-023100","cik":"0001577445","ticker":"ODYS","issuer_name":"Odysight.ai Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1577445/0001493152-26-023100-index.html","primary_entity_key":"0001577445","primary_entity_name":"Odysight.ai Inc."},"word_count":375,"has_tables":true,"body_markdown":"**ITEM\n1A. RISK FACTORS.**\n\n \n\nExcept for the additional risk factors provided below, there\nhave been no material changes from the information set forth in “Risk Factors” in our Annual Report on Form 10-K for the\nyear ended December 31, 2025, as filed with the SEC on March 19, 2026.\n\n \n\n**The\ndual listing of our common stock on Nasdaq and the TASE may result in price variations that could adversely affect liquidity of the market\nfor our common stock.** \n\n \n\nOur\ncommon stock is listed and trades on both Nasdaq and the TASE. The dual listing may result in price variations of our common stock between\nthe two exchanges due to various factors, including the use of different currencies and the different days and hours of trading for the\ntwo exchanges. Any decrease in the trading price of our common stock in one market could cause a decrease in the trading price on the\nother market. In addition, the dual listing may adversely affect liquidity and trading prices on one or both of the exchanges as a result\nof circumstances that may be beyond our control. For example, transfers by holders of our securities from trading on one exchange to\nthe other could result in increases or decreases in liquidity and or trading prices on either or both of the exchanges. Holders could\nalso seek to sell or buy our common stock to take advantage of any price differences between the two markets through a practice referred\nto as arbitrage. Any such arbitrage activity could create volatility in both the price and volume of trading of our common stock.\n\n \n\n**The\nexisting mechanism for the dual listing of securities on Nasdaq and the TASE may be eliminated or modified in a manner that may subject\nus to additional regulatory burden and additional costs.**\n\n \n\nThe\ncurrent Israeli regulatory regime provides a mechanism for the dual listing of securities traded on Nasdaq and the TASE that does not\nimpose any significant regulatory burden or significant costs on us. If this dual-listing regime is eliminated or modified, it may become\nmore difficult for us to comply with the regulatory requirements, and this could result in additional costs. In such event, we may consider\ndelisting of our common stock from the TASE."}