{"url_path":"/sec/rdcm/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 FINANCIAL INFORMATION**","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":208,"has_tables":true,"body_markdown":"**ITEM\n8. FINANCIAL INFORMATION**\n\n \n\n \n**A.**\n**CONSOLIDATED STATEMENTS\nAND OTHER FINANCIAL INFORMATION**\n\n \n\nOur\nconsolidated financial statements and other financial information, which can be found at the end of this Annual Report beginning on page\nF-1, are incorporated herein by reference.\n\n \n\n**Export\nSales**\n\n \n\nIn\n2025 and 2024, the amount of our export sales was approximately $56.8 million and $54.1 million respectively, which represented 79% and\n89% of our total sales respectively.\n\n \n\n**Legal\nProceedings**\n\n \n\nWe\nare currently not, and have not been in the recent past, a party to any legal proceedings which may have or have had in the recent past\nmaterial effects on our financial position or profitability. However, we have been in the past, and may be from time to time in the future,\nnamed as a defendant in certain routine litigation incidental to our business.\n\n \n\n**Dividend\nPolicy**\n\n* *\n\nWe\nhave never declared or paid any cash dividends on our ordinary shares. We currently intend to retain any future earnings to finance operations\nand to expand our business and, therefore, do not expect to pay any cash dividends in the foreseeable future.\n\n \n\n \n**B.**\n**SIGNIFICANT CHANGES**\n\n \n\nExcept\nas otherwise disclosed below and/or in this Annual Report, there has been no significant change affecting our financial statements since\nDecember 31, 2025."}