{"url_path":"/sec/rdcm/10-k/2026/item-17","section_key":"item-17","section_title":"Item 17 FINANCIAL STATEMENTS**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-03-31","source_url":"https://www.sec.gov/Archives/edgar/data/1016838/0001213900-26-036862-index.html","accession_number":"0001213900-26-036862","cik":"0001016838","ticker":"RDCM","issuer_name":"RADCOM LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1016838/0001213900-26-036862-index.html","primary_entity_key":"0001016838","primary_entity_name":"RADCOM LTD"},"word_count":15,"has_tables":true,"body_markdown":"** **\n\n**ITEM\n17. FINANCIAL STATEMENTS**\n\n \n\nWe\nhave responded to Item 18 in lieu of this item."}