{"url_path":"/sec/pgyww/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 Exhibits and Financial Statement Schedules","topic":"sec","document":{"doc_type":"10-K/A","doc_date":"2026-06-01","source_url":"https://www.sec.gov/Archives/edgar/data/1883085/0001883085-26-000036-index.html","accession_number":"0001883085-26-000036","cik":"0001883085","ticker":"PGY","issuer_name":"Pagaya Technologies Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1883085/0001883085-26-000036-index.html","primary_entity_key":"0001883085","primary_entity_name":"Pagaya Technologies Ltd."},"word_count":2477,"has_tables":true,"body_markdown":"Item 15. Exhibits and Financial Statement Schedules\n\n(a) Financial Statements\n\nWe have appended our audited consolidated financial statements at the end of this Annual Report, starting at page F-1, as part of this Annual Report.\n\n(b) Financial Statement Schedules\n\nFinancial statement schedules have been omitted because they are not required, not applicable, not present in amounts sufficient to require submission of the schedule, or the required information is shown in the consolidated financial statements or notes thereto.\n\n95\n\n[Table of](#iab92c5b483164dd6bfa8efca5afa979f_7)[Contents](#iab92c5b483164dd6bfa8efca5afa979f_7)\n\n(c) Exhibits\n\nExhibit\nNumberDescription\n\n3.1\n[Articles of Association of Pagaya Technologies Ltd., as amended and restated on December 11, 2024 (incorporated by reference to Exhibit 3.1 of Pagaya Technologies Ltd. Current Report on Form 8-K filed with the SEC on December 12, 2024)](https://www.sec.gov/Archives/edgar/data/1883085/000188308524000202/thirdamendedarticlesofas.htm)\n\n4.1\n[Specimen Ordinary Share Certificate of Pagaya Technologies Ltd. (incorporated by reference to Exhibit 4.5 of Pagaya Technologies Ltd. Amendment No. 1 to Registration Statement on Form F-4 filed with the SEC on May 9, 2022)](https://www.sec.gov/Archives/edgar/data/1883085/000114036122018158/ny20001534x14_ex4-5.htm)\n\n4.2\n[Specimen Warrant Certificate of Pagaya Technologies Ltd. (incorporated by reference to Exhibit 4.6 of Pagaya Technologies Ltd. Amendment No. 1 to Registration Statement on Form F-4 filed with the SEC on May 9, 2022)](https://www.sec.gov/Archives/edgar/data/1883085/000114036122018158/ny20001534x14_ex4-6.htm)\n\n4[.3](https://www.sec.gov/Archives/edgar/data/1839434/000119312521063738/d44180dex41.htm)\n\n[Warrant Agreement, by and among, dated as of February 24, 2021, between Continental Stock Transfer & Trust Company and EJF Acquisition Corp. (incorporated by reference to Exhibit 4.1 of EJF Acquisition Corp. Current Report on Form 8-K filed with the SEC on February 24, 2021)](https://www.sec.gov/Archives/edgar/data/1839434/000119312521063738/d44180dex41.htm)\n\n4[.4](https://www.sec.gov/Archives/edgar/data/1883085/000114036122019715/ny20001534x16_ex4-7.htm)\n\n[Assignment, Assumption and Amendment Agreement, by and among Pagaya Technologies Ltd., EJF Acquisition Corp. and Continental Stock Transfer & Trust Company (incorporated by reference to Exhibit 4.7 of Pagaya Technologies Ltd. Amendment No. 2 to Registration Statement on Form F-4 filed with the SEC on May 18, 2022)](https://www.sec.gov/Archives/edgar/data/1883085/000114036122019715/ny20001534x16_ex4-7.htm)\n\n4.5\n[Form of Registration Rights Agreement (incorporated by reference to Exhibit 4.9 of Pagaya Technologies Ltd. Registration Statement on Form F-4 filed with the SEC on April 7, 2022)](https://www.sec.gov/Archives/edgar/data/1883085/000114036122013444/ny20001534x11_f4.htm#tANNEXH)\n\n4.6\n[Form of Registration Rights Agreement, dated as of January 5, 2023, by and among Pagaya Technologies Ltd. and the Shareholders of Darwin Homes, Inc. (incorporated by reference to Exhibit 4.16 of Pagaya Technologies Ltd. Annual Report on Form 20-F filed with the SEC on April 20, 2023).](https://www.sec.gov/Archives/edgar/data/1883085/000188308523000041/exhibit416registrationrigh.htm)\n\n4.7\n[Registration Rights Agreement by and between the Registrant and B. Riley Principal Capital II, LLC, dated August 17, 2022 (incorporated by reference to Exhibit 10.2 to Current Report on Form 6-K filed on August 17, 2022).](https://www.sec.gov/Archives/edgar/data/1883085/000114036122029954/ny20004893x2_ex10-2.htm)\n\n4.8\n[Voting Agreement, dated as of April 14, 2023, by among Pagaya Technologies Ltd. and Gal Krubiner, Yahav Yulzari and Avital Pardo with regard to the Preferred Shares Purchase Agreement. (incorporated by reference to Exhibit 4.18 of Pagaya Technologies Ltd. Annual Report on Form 20-F filed with the SEC on April 20, 2023).](https://www.sec.gov/Archives/edgar/data/1883085/000188308523000041/exhibit418votingagreement2.htm)\n\n4.9\n[Description of Securities (incorporated by reference to Exhibit 4.9 of Pagaya Technologies Ltd. Annual Report on Form 10-K filed with the SEC on March 2, 2026)](https://www.sec.gov/Archives/edgar/data/1883085/000188308526000018/exhibit49descriptionofsecu.htm)\n\n4.10\n[Indenture, dated as of October 1, 2024, by and among the Company, Pagaya US and the Trustee (incorporated by reference to Exhibit 4.1 of Pagaya Technologies Ltd. Current Report on Form 8-K filed with the SEC on October 1, 2024)](https://www.sec.gov/Archives/edgar/data/1883085/000188308524000147/pgy-indenture.htm)\n\n4.11\n[Form of Global Note, representing Pagaya US’s 6.125% Exchangeable Senior Notes due 2029 (included as Exhibit A to the Indenture referenced in Exhibit 4.10 hereto, which is incorporated by reference to Exhibit 4.1 of Pagaya Technologies Ltd. Current Report on Form 8-K filed with the SEC on October 1, 2024)](https://www.sec.gov/Archives/edgar/data/1883085/000188308524000147/pgy-indenture.htm)\n\n4.12\n[Indenture, dated as of July 28, 2025, by and among the Company, Pagaya US and the Trustee (incorporated by reference to Exhibit 4.1 of Pagaya Technologies Ltd. Current Report on Form 8-K filed with the SEC on July 28, 2025)](https://www.sec.gov/Archives/edgar/data/1883085/000188308525000157/a41pgy-2025notesxindenture.htm)\n\n4.13\n[Form of Global Note, representing Pagaya US’s 8.875% Senior Notes due 2030 (included as Exhibit A to the Indenture referenced in Exhibit 4.12 hereto, which is incorporated by reference to Exhibit 4.1 of Pagaya Technologies Ltd. Current Report on Form 8-K filed with the SEC on July 28, 2025)](https://www.sec.gov/Archives/edgar/data/1883085/000188308525000157/a41pgy-2025notesxindenture.htm)\n\n10[.1](https://www.sec.gov/Archives/edgar/data/1883085/000114036122013444/ny20001534x11_f4.htm#tANNEXA)\n\n[Agreement and Plan of Merger, dated as of September 15, 2021, by and among Pagaya Technologies Ltd., EJF Acquisition Corp. and Rigel Merger Sub Inc. (incorporated by reference to Exhibit 2.1 of Pagaya Technologies Ltd. Registration Statement on Form F-4 filed with the SEC on April 7, 2022)](https://www.sec.gov/Archives/edgar/data/1883085/000114036122013444/ny20001534x11_f4.htm#tANNEXA)\n\n10.2\n[Form of Subscription Agreement (incorporated by reference to Exhibit 10.8 of Pagaya’s Registration Statement on Form F-4 filed with the SEC on April 7, 2022)](https://www.sec.gov/Archives/edgar/data/1883085/000114036122013444/ny20001534x11_ex10-8.htm)\n\n10.3\n[Credit Agreement, dated as of December 23, 2021, by and among Pagaya Technologies Ltd., the lenders from time to time party thereto and JPMorgan Chase Bank, N.A., as administrative agent (incorporated by reference to Exhibit 10.15 of Pagaya Technologies Ltd. Registration Statement on Form F-4 filed with the SEC on April 7, 2022)](https://www.sec.gov/Archives/edgar/data/1883085/000114036122013444/ny20001534x11_ex10-15.htm)\n\n10[.4](https://www.sec.gov/Archives/edgar/data/1883085/000114036122013444/ny20001534x11_ex10-16.htm)\n\n[Amendment No. 1 to Credit Agreement, dated as of March 15, 2022, by and among Pagaya Technologies Ltd., the lenders from time to time party thereto and JPMorgan Chase Bank, N.A., as administrative agent (incorporated by reference to Exhibit 10.16 of Pagaya Technologies Ltd. Registration Statement on Form F-4 filed with the SEC on April 7, 2022)](https://www.sec.gov/Archives/edgar/data/1883085/000114036122013444/ny20001534x11_ex10-16.htm)\n\n96\n\n[Table of](#iab92c5b483164dd6bfa8efca5afa979f_7)[Contents](#iab92c5b483164dd6bfa8efca5afa979f_7)\n\n10.5†\n[Pagaya Technologies Ltd. Compensation Policy for Executive Officers and Directors (incorporated by reference to Exhibit 10.17 of Pagaya Technologies Ltd. Amendment No. 2 to Registration Statement on Form F-4 filed with the SEC on May 18, 2022)](https://www.sec.gov/Archives/edgar/data/1883085/000114036122019715/ny20001534x16_ex10-17.htm)\n\n10.6†\n[Pagaya Technologies Ltd. 2023 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 6-K filed with the SEC on September 13, 2023)](https://www.sec.gov/Archives/edgar/data/1883085/000188308523000075/ex101-2023employeestockpur.htm)\n\n10.7\n[Credit Agreement, dated as of February 2, 2024, by and among Pagaya Technologies Ltd. and Pagaya US Holding Company LLC, as the borrowers, the several lenders party thereto and Acquiom Agency Services LLC, as administrative agent (incorporated by reference to Exhibit 99.2 to Current Report on Form 6-K filed with the SEC on February 7, 2024).](https://www.sec.gov/Archives/edgar/data/1883085/000188308524000006/pagaya-creditagreementxe.htm)\n\n10.8†\n[Pagaya Technologies Ltd. 2016 Equity Incentive Plan (incorporated by reference to Exhibit 10.9 to the Company’s Registration Statement on Form F-4 (File No. 333-264168), as amended, filed with the SEC on April 7, 2022)](https://www.sec.gov/Archives/edgar/data/1883085/000114036122013444/ny20001534x11_ex10-9.htm)\n\n10.9†\n[Pagaya Technologies Ltd. 2016 Equity Incentive Plan Stock Option Sub-Plan for United States Persons (incorporated by reference to Exhibit 10.10 to the Company’s Registration Statement on Form F-4 (File No. 333-264168), as amended, filed with the SEC on April 7, 2022)](https://www.sec.gov/Archives/edgar/data/1883085/000114036122019715/ny20001534x16_ex10-10.htm)\n\n10.10†\n[Pagaya Technologies Ltd. 2021 Equity Incentive Plan (incorporated by reference to Exhibit 10.11 to the Company’s Registration Statement on Form F-4 (File No. 333-264168), as amended, filed with the SEC on April 7, 2022)](https://www.sec.gov/Archives/edgar/data/1883085/000114036122019715/ny20001534x16_ex10-11.htm)\n\n10.11†\n[Pagaya Technologies Ltd. 2021 Equity Incentive Plan Stock Option Sub-Plan for United States Persons (incorporated by reference to Exhibit 10.12 to the Company’s Registration Statement on Form F-4 (File No. 333-264168), as amended, filed with the SEC on April 7, 2022)](https://www.sec.gov/Archives/edgar/data/1883085/000114036122019715/ny20001534x16_ex10-12.htm)\n\n10.12†\n[Pagaya Technologies Ltd. 2022 Share Incentive Plan (incorporated by reference to Exhibit 10.5 to the Company’s Registration Statement on Form S-8 (File No. 333-265739), filed with the SEC on June 21, 2022)](https://www.sec.gov/Archives/edgar/data/1883085/000114036122023665/ny20004567x2_ex10-5.htm)\n\n10.13†\n[Pagaya Technologies Ltd. 2022 Share Incentive Plan Sub-Plan for Israeli Participants (incorporated by reference to Exhibit 10.18 to the Company’s Registration Statement on Form F-4 (File No. 333-264168), as amended, filed with the SEC on April 7, 2022](https://www.sec.gov/Archives/edgar/data/1883085/000114036122019715/ny20001534x16_ex10-18.htm)).\n\n10.14†\n[Form of Restricted Stock Unit Award Agreement under the Pagaya Technologies Ltd. 2022 Share Incentive Plan](https://www.sec.gov/Archives/edgar/data/1883085/000162828026028608/exhibit1014-pagayaxformrsu.htm)\n\n10.15†\n[Form of Restricted Stock Unit Award Agreement under the Pagaya Technologies Ltd. 2022 Share Incentive Plan and Sub-Plan for Israeli Participants](https://www.sec.gov/Archives/edgar/data/1883085/000162828026028608/exhibit1015-pagayaxformrsu.htm)\n\n10.16†\n[Form of Pagaya Technologies Ltd. Indemnification, Insurance and Exculpation Undertaking (incorporated by reference to Exhibit 10.14 of Pagaya Technologies Ltd. Amendment No. 2 to Registration Statement on Form F-4 filed with the SEC on May 18, 2022)](https://www.sec.gov/Archives/edgar/data/1883085/000114036122019715/ny20001534x16_ex10-14.htm)\n\n10.17†\n[Preferred Shares Purchase Agreement, dated as of April 14, 2023, by and among Pagaya Technologies Ltd. and Oak HC/FT Partners V, L.P., Oak HC/FT Partners V-A, L.P. and Oak HC/FT Partners V-B, L.P. (incorporated by referenced to Exhibit 4.17 of Annual Report on Form 20-F filed with the SEC on April 20, 2023).](https://www.sec.gov/Archives/edgar/data/1883085/000188308523000041/exhibit417preferredsharesp.htm)\n\n10.18†\n[General Release and Settlement Agreement between Amol Naik and Pagaya Technologies US LLC (incorporated by reference to Exhibit 10.1 of Pagaya Technologies Ltd. Quarterly Report on Form 10-Q filed with the SEC on August 9, 2024)](https://www.sec.gov/Archives/edgar/data/1883085/000188308524000090/amolnaik-generalreleaseand.htm)\n\n10.19†\n[Employment Agreement between Gal Krubiner and Pagaya Technologies US LLC. (incorporated by reference to Exhibit 10.2 of Pagaya Technologies Ltd. Quarterly Report on Form 10-Q filed with the SEC on November 12, 2024)](https://www.sec.gov/Archives/edgar/data/1883085/000188308524000190/gkrubinereaedgar.htm)\n\n10.2†\n[Employment Agreement between Yahav Yulzari and Pagaya Technologies Ltd. (incorporated by reference to Exhibit 10.3 of Pagaya Technologies Ltd. Quarterly Report on Form 10-Q filed with the SEC on November 12, 2024)](https://www.sec.gov/Archives/edgar/data/1883085/000188308524000190/yyulzarieaedgar.htm)\n\n10.21†\n[Employment Agreement between Avital Pardo and Pagaya Technologies Ltd. (incorporated by reference to Exhibit 10.21 of Pagaya Technologies Ltd. Annual Report on Form 10-K filed with the SEC on March 12, 2025)](https://www.sec.gov/Archives/edgar/data/1883085/000188308525000050/exhibit1021employmentagr.htm)\n\n10.22†\n[Employment Agreement between Sanjiv Das and Pagaya Technologies US LLC. (incorporated by reference to Exhibit 10.22 of Pagaya Technologies Ltd. Annual Report on Form 10-K filed with the SEC on March 12, 2025)](https://www.sec.gov/Archives/edgar/data/1883085/000188308525000050/exhibit1022employmentagr.htm)\n\n10.23†\n[Employment Agreement between Evangelos Perros and Pagaya Technologies US LLC. (incorporated by reference to Exhibit 10.23 of Pagaya Technologies Ltd. Annual Report on Form 10-K filed with the SEC on March 12, 2025)](https://www.sec.gov/Archives/edgar/data/1883085/000188308525000050/exhibit1023employmentagr.htm)\n\n10.24\n[Underwriting Agreement, dated March 13, 2024, between Pagaya Technologies Ltd. and Citigroup Global Markets Inc. and Jefferies LLC, as representatives of the several underwriters (incorporated by referenced to Exhibit 1.1 of Form 6-K filed with the SEC on March 18, 2024)](https://www.sec.gov/Archives/edgar/data/1883085/000188308524000026/ex11-projectechoxunderwr.htm)\n\n10.25\n[Amendment No. 1 to the Credit Agreement, dated as of September 26, 2024, among the Company as a borrower, Pagaya US as a borrower, the Lenders and Acquiom, as administrative agent (incorporated by reference to Exhibit 10.1 of Pagaya Technologies Ltd. Current Report on Form 8-K filed with the SEC on October 1, 2024)](https://www.sec.gov/Archives/edgar/data/1883085/000188308524000147/pagayafirstamendmenttocr.htm)\n\n97\n\n[Table of](#iab92c5b483164dd6bfa8efca5afa979f_7)[Contents](#iab92c5b483164dd6bfa8efca5afa979f_7)\n\n10.26\n[Amendment No. 2 to Credit Agreement, dated as of November 5, 2024, among the Company as a borrower, Pagaya US as a borrower, the Lenders and Acquiom, as administrative agent (incorporated by reference to Exhibit 10.1 of Pagaya Technologies Ltd. Quarterly Report on Form 10-Q filed with the SEC on November 12, 2024)](https://www.sec.gov/Archives/edgar/data/1883085/000188308524000190/exhibit101secondamendmen.htm)\n\n10.27\n[Amendment No. 3 to Credit Agreement, dated as of July 28, 2025, among the Company as a borrower, Pagaya US as a borrower, the Lenders and Acquiom, as administrative agent (incorporated by reference to Exhibit 10.1 of Pagaya Technologies Ltd. Quarterly Report on Form 8-K filed with the SEC on July 28, 2025)](https://www.sec.gov/Archives/edgar/data/1883085/000188308525000157/a101thirdamendmenttocredit.htm)\n\n10.28\n[Credit Agreement, dated as of October 1, 2025, by and among Pagaya Technologies Ltd. and Pagaya US Holding Company LLC, as the borrowers, the several lenders party thereto and BMO Bank N.A., as administrative agent (incorporated by reference to Exhibit 10.1 to Current Report on Form 8-K filed with the SEC on October 2, 2025)](https://www.sec.gov/Archives/edgar/data/1883085/000188308525000187/pagaya-2025creditagreement.htm)\n\n10.29†\n[Amendment No. 1 to the Employment Agreement between Sanjiv Das and Pagaya Technologies US LLC (incorporated by reference to Exhibit 10.3 of Pagaya Technologies Ltd. Quarterly Report on Form 10-Q filed with the SEC on November 10, 2025)](https://www.sec.gov/Archives/edgar/data/1883085/000188308525000195/exhibit103sdas-amendmentto.htm)\n\n19.1\n[Pagaya Technologies Ltd. Insider Trading Policy (incorporated by reference to Exhibit 19.1 of Pagaya Technologies Ltd. Annual Report on Form 10-K filed with the SEC on March 2, 2026)](https://www.sec.gov/Archives/edgar/data/1883085/000188308526000018/exhibit191pagayatechnologi.htm)\n\n21.1\n[List of Subsidiaries of Pagaya Technologies Ltd. (incorporated by reference to Exhibit 21.1 of Pagaya Technologies Ltd. Annual Report on Form 10-K filed with the SEC on March 2, 2026)](https://www.sec.gov/Archives/edgar/data/1883085/000188308526000018/exhibit211listofsubsidiari.htm)\n\n23.1\n[Consent of Kost Forer Gabbay & Kasierer, a member firm of EY Global, independent registered accounting firm for Pagaya Technologies Ltd. (incorporated by reference to Exhibit 23.1 of Pagaya Technologies Ltd. Annual Report on Form 10-K filed with the SEC on March 2, 2026)](https://www.sec.gov/Archives/edgar/data/1883085/000188308526000018/exhibit231auditorconsent4q.htm)\n\n23.2*\n[Consent of Kost Forer Gabbay & Kasierer, a member firm of EY Global, independent registered accounting firm for Pagaya Technologies Ltd.](exhibit232auditorconsenta4.htm)\n\n24.1\n[Power of Attorney (included on the signature page of Pagaya Technologies Ltd. Annual Report on Form 10-K filed with the SEC on March 2, 2026)](https://www.sec.gov/Archives/edgar/data/1883085/000188308526000018/pgy-20251231.htm#iab92c5b483164dd6bfa8efca5afa979f_154)\n\n31.1\n[Certificate of Chief Executive Officer pursuant to Securities Exchange Act Rules 13a-14(a) and 15d-14(a) as adopted pursuant to §302 of the Sarbanes-Oxley Act of 2002 (incorporated by reference to Exhibit 31.1 of Pagaya Technologies Ltd. Annual Report on Form 10-K filed with the SEC on March 2, 2026)](https://www.sec.gov/Archives/edgar/data/1883085/000188308526000018/exhibit311ceocertification.htm)\n\n31.2\n[Certificate of Chief Financial Officer pursuant to Securities Exchange Act Rules 13a-14(a) and 15d-14(a) as adopted pursuant to §302 of the Sarbanes-Oxley Act of 2002 (incorporated by reference to Exhibit 31.2 of Pagaya Technologies Ltd. Annual Report on Form 10-K filed with the SEC on March 2, 2026)](https://www.sec.gov/Archives/edgar/data/1883085/000188308526000018/exhibit312cfocertification.htm)\n\n31.3\n[Certificate of Chief Executive Officer pursuant to Securities Exchange Act Rules 13a-14(a) and 15d-14(a) as adopted pursuant to §302 of the Sarbanes-Oxley Act of 2002](https://www.sec.gov/Archives/edgar/data/1883085/000162828026028608/exhibit313ceocertificationa.htm)[(incorporated by refer](https://www.sec.gov/Archives/edgar/data/1883085/000162828026028608/exhibit313ceocertificationa.htm)[ence to Exhibit 31.](https://www.sec.gov/Archives/edgar/data/1883085/000162828026028608/exhibit313ceocertificationa.htm)[3](https://www.sec.gov/Archives/edgar/data/1883085/000162828026028608/exhibit313ceocertificationa.htm)[of Pagaya Technologies Ltd. Annual Report on Form 10](https://www.sec.gov/Archives/edgar/data/1883085/000162828026028608/exhibit313ceocertificationa.htm)[-K/A filed with the SEC on April 30, 2026)](https://www.sec.gov/Archives/edgar/data/1883085/000162828026028608/exhibit313ceocertificationa.htm)\n\n31.4\n[Certificate of Chief Financial Officer pursuant to Securities Exchange Act Rules 13a-14(a) and 15d-14(a) as adopted pursuant to §302 of the Sarbanes-Oxley Act of 2002](https://www.sec.gov/Archives/edgar/data/1883085/000162828026028608/exhibit314cfocertificationa.htm)[(incorporated by reference to Exhibit 31.](https://www.sec.gov/Archives/edgar/data/1883085/000162828026028608/exhibit314cfocertificationa.htm)[4](https://www.sec.gov/Archives/edgar/data/1883085/000162828026028608/exhibit314cfocertificationa.htm)[of Pagaya Technologies Ltd. Annual Report on Form 10-K/A filed with the SEC on April 30, 2026)](https://www.sec.gov/Archives/edgar/data/1883085/000162828026028608/exhibit314cfocertificationa.htm)\n\n31.5*\n[Certificate of Chief Executive Officer pursuant to Securities Exchange Act Rules 13a-14(a) and 15d-14(a) as adopted pursuant to §302 of the Sarbanes-Oxley Act of 2002](exhibit315ceocertification.htm)\n\n31.6*\n[Certificate of Chief Financial Officer pursuant to Securities Exchange Act Rules 13a-14(a) and 15d-14(a) as adopted pursuant to §302 of the Sarbanes-Oxley Act of 2002](exhibit316cfocertification.htm)\n\n32.1\n[Certificate of Chief Executive Officer pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002 (incorporated by reference to Exhibit 32.1 of Pagaya Technologies Ltd. Annual Report on Form 10-K filed with the SEC on March 2, 2026)](https://www.sec.gov/Archives/edgar/data/1883085/000188308526000018/exhibit321ceocertification.htm)\n\n32.2\n[Certificate of Chief Financial Officer pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002 (incorporated by reference to Exhibit 32.2 of Pagaya Technologies Ltd. Annual Report on Form 10-K filed with the SEC on March 2, 2026)](https://www.sec.gov/Archives/edgar/data/1883085/000188308526000018/exhibit322cfocertification.htm)\n\n32.3*\n[Certificate of Chief Executive Officer pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002](exhibit323ceocertification.htm)\n\n32.4*\n[Certificate of Chief Financial Officer pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002](exhibit324cfocertification.htm)\n\n97.1\n[Incentive Compensation Recoupment Policy, approved by the Board on November 29, 2023 (incorporated by reference to Exhibit 97.1 of Pagaya Technologies Ltd. Annual Report on Form 10-K filed with the SEC on March 12, 2025)](https://www.sec.gov/Archives/edgar/data/1883085/000188308525000050/exhibit971clawbackpolicyfi.htm)\n\n101.INSInline XBRL Instance Document\n\n101.SCHInline XBRL Taxonomy Extension Schema Document\n\n101.CALInline XBRL Taxonomy Extension Calculation Linkbase Document\n\n101.DEFInline XBRL Taxonomy Extension Definition Linkbase Document\n\n101.LABInline XBRL Taxonomy Extension Label Linkbase Document\n\n98\n\n[Table of](#iab92c5b483164dd6bfa8efca5afa979f_7)[Contents](#iab92c5b483164dd6bfa8efca5afa979f_7)\n\n101.PREInline XBRL Taxonomy Extension Presentation Linkbase Document\n\n104Cover Page Interactive Data File (embedded within the Inline XBRL document)\n\n* Filed herewith\n\n† Indicates a management contract or compensatory plan."}