{"url_path":"/sec/vln-wt/10-k/2026/item-19","section_key":"item-19","section_title":"Item 19 EXHIBITS","topic":"sec","document":{"doc_type":"20-F/A","doc_date":"2026-05-13","source_url":"https://www.sec.gov/Archives/edgar/data/1863006/0001213900-26-055471-index.html","accession_number":"0001213900-26-055471","cik":"0001863006","ticker":"VLN","issuer_name":"Valens Semiconductor Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1863006/0001213900-26-055471-index.html","primary_entity_key":"0001863006","primary_entity_name":"Valens Semiconductor Ltd."},"word_count":1031,"has_tables":true,"body_markdown":"ITEM 19. EXHIBITS\n\n \n\n**Exhibit\nNumber**\n \n**Description**\n\n1.1\n \n[Amended and Restated Articles of Association of Valens Semiconductor Ltd. (incorporated by reference to Exhibit 1.1 to the Company’s Annual Report on Form 20-F filed on March 2, 2022).](https://www.sec.gov/Archives/edgar/data/1863006/000119312522062191/d278274dex11.htm)\n\n \n \n \n\n2.1\n \n[Description of Securities (incorporated by reference to Exhibit 2.1 to the Company’s Annual Report on Form 20-F filed on March 2, 2022).](https://www.sec.gov/Archives/edgar/data/1863006/000119312522062191/d278274dex21.htm)\n\n \n \n \n\n4.1\n \n[Business Combination Agreement, dated as of May 25, 2021, by and among Valens, PTK and Merger Sub. (incorporated by reference to Exhibit 4.1 to the Company’s Annual Report on Form 20-F filed on March 2, 2022).](https://www.sec.gov/Archives/edgar/data/1863006/000119312522062191/d278274dex41.htm)\n\n \n \n \n\n4.2\n \n[Warrant Agreement, dated as of July 13, 2020, between Continental and PTK (incorporated by reference to PTK’s Current Report on Form 8-K filed on July 21, 2020).](https://www.sec.gov/Archives/edgar/data/1797099/000119312520196332/d44578dex41.htm)\n\n \n \n \n\n4.3\n \n[Specimen Ordinary Share Certificate of Valens (incorporated by reference to Exhibit 4.7 to Valens Semiconductor Ltd.’s Form F-4 filed with the SEC on August 26, 2021, as amended).](https://www.sec.gov/Archives/edgar/data/1863006/000119312521255179/d179334dex47.htm)\n\n \n \n \n\n4.4\n \n[Specimen Warrant Certificate of Valens (incorporated by reference to Exhibit 4.8 to Valens Semiconductor Ltd.’s Form F-4 filed with the SEC on August 26, 2021, as amended).](https://www.sec.gov/Archives/edgar/data/1863006/000119312521255179/d179334dex48.htm)\n\n \n \n \n\n4.5\n \n[Form of Amended and Restated Warrant Agreement, by and among Valens, PTK and Continental. (incorporated by reference to Exhibit 4.9 to Valens Semiconductor Ltd.’s Form F-4 filed with the SEC on August 26, 2021, as amended).](https://www.sec.gov/Archives/edgar/data/1863006/000119312521193323/d179334dex49.htm)\n\n \n \n \n\n4.6\n \n[Second Amended and Restated Investors’ Rights Agreement, dated as of May 25, 2021, by and among Valens, certain equityholders of Valens and certain equityholders of PTK. (incorporated by reference to Exhibit 4.10 to Valens Semiconductor Ltd.’s Form F-4 filed with the SEC on August 26, 2021, as amended).](https://www.sec.gov/Archives/edgar/data/1863006/000119312521193323/d179334dex410.htm)\n\n \n \n \n\n4.7†††\n\n \n[Valens Semiconductor Ltd. Compensation Policy (incorporated by reference to Exhibit 4.7 to the Company’s Annual Report on Form 20-F filed on March 2, 2022)](https://www.sec.gov/Archives/edgar/data/1863006/000119312522062191/d278274dex47.htm)\n\n \n \n \n\n4.8†††\n\n \n[Form of Director and Officer Indemnification Agreement. (incorporated by reference to Exhibit 10.5 to Valens Semiconductor Ltd.’s Form F-4 filed with the SEC on August 26, 2021, as amended)](https://www.sec.gov/Archives/edgar/data/1863006/000119312521255179/d179334dex105.htm)\n\n \n \n \n\n4.9\n \n[Form of Subscription Agreement, by and between Valens and the subscribers party thereto (incorporated by reference to Exhibit 10.4 to Valens Semiconductor Ltd.’s Form F-4 filed with the SEC on August 26, 2021, as amended).](https://www.sec.gov/Archives/edgar/data/1863006/000119312521193323/d179334dex104.htm)\n\n \n \n \n\n4.11\n \n[Form of Support Agreement, dated as of May 25, 2021, by and among Valens, PTK and certain equityholders of Valens. (Incorporated by reference to Exhibit 10.2 to Valens Semiconductor Ltd.’s Form F-4 filed with the SEC on August 26, 2021, as amended).](https://www.sec.gov/Archives/edgar/data/1863006/000119312521193323/d179334dex102.htm)\n\n \n \n \n\n4.12†††\n\n \n[Investment Management Trust Agreement, dated as of July 13, 2020, by and between Continental and PTK (incorporated by reference to Exhibit 10.2 to PTK’s Current Report on Form 8-K filed on July 21, 2020).](https://www.sec.gov/Archives/edgar/data/1797099/000119312520196332/d44578dex102.htm)\n\n \n \n \n\n4.13\n \n[Sponsor Letter Agreement, dated as of May 25, 2021, by certain officers, directors and initial stockholders of PTK in favor of Valens and PTK. (incorporated by reference to Exhibit 10.3 to Valens Semiconductor Ltd.’s Form F-4 filed with the SEC on August 26, 2021, as amended).](https://www.sec.gov/Archives/edgar/data/1863006/000119312521193323/d179334dex103.htm)\n\n \n \n \n\n4.14†††\n\n \n[Valens Semiconductor Ltd. 2007 Option Plan (incorporated by reference to Exhibit 4.14 to the Company’s Annual Report on Form 20-F filed on March 2, 2022).](https://www.sec.gov/Archives/edgar/data/1863006/000119312522062191/d278274dex414.htm)\n\n \n \n \n\n4.15†††\n\n \n[Valens Semiconductor Ltd. 2012 Option Plan (incorporated by reference to Exhibit 4.15 to the Company’s Annual Report on Form 20-F filed on March 2, 2022).](https://www.sec.gov/Archives/edgar/data/1863006/000119312522062191/d278274dex415.htm)\n\n \n \n \n\n4.16†††\n\n \n[Valens Semiconductor Ltd. 2021 Share Incentive Plan (incorporated by reference to Exhibit 4.16 to the Company’s Annual Report on Form 20-F filed on March 2, 2022).](https://www.sec.gov/Archives/edgar/data/1863006/000119312522062191/d278274dex416.htm)\n\n \n\n1\n\n \n\n \n\n4.17†††\n\n \n[Valens Semiconductor Ltd. 2021 Employee Stock Purchase Plan (incorporated by reference to Exhibit 4.17 to the Company’s Annual Report on Form 20-F filed on March 2, 2022).](https://www.sec.gov/Archives/edgar/data/1863006/000119312522062191/d278274dex417.htm)\n\n \n \n \n\n4.18\n \n[Board Nomination Agreement dated as of July 23, 2024, by and among Value Base Fund Limited Partnership, Value Base Fund Invest 1, Limited Partnership and Value Base Ltd. and Valens Semiconductor Ltd. (incorporated by reference to Exhibit 4.18 to the Company’s Annual Report on Form 20-F filed on February 26, 2025).](https://www.sec.gov/Archives/edgar/data/1863006/000121390025017221/ea023115701ex4-18_valens.htm)\n\n \n \n \n\n4.19#\n \n[Stock Purchase Agreement dated as of May 31, 2024, by and among Valens Semiconductor, Inc., Acroname Inc. and certain shareholders of Acroname Inc. and their representatives (incorporated by reference to Exhibit 4.19 to the Company’s Annual Report on Form 20-F filed on February 25, 2026).](https://www.sec.gov/Archives/edgar/data/1863006/000121390026020108/ea027675701ex4-19_valens.htm)\n\n \n \n \n\n8.1*\n \n[List of subsidiaries of Valens Semiconductor Ltd (incorporated by reference to Exhibit 8.1 to the Company’s Annual Report on Form 20-F filed on February 25, 2026).](http://www.sec.gov/Archives/edgar/data/1863006/000121390026020108/ea027675701ex8-1_valens.htm)\n\n \n \n \n\n11.1*\n \n[Valens Semiconductor Ltd. Insider Trading Policy (incorporated by reference to Exhibit 11.1 to the Company’s Annual Report on Form 20-F filed on February 25, 2026).](http://www.sec.gov/Archives/edgar/data/1863006/000121390026020108/ea027675701ex11-1_valens.htm)\n\n \n \n \n\n12.1*\n \n[Principal Executive Officer Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.](ea029047101ex12-1.htm)\n\n \n \n \n\n12.2*\n \n[Principal Financial Officer Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.](ea029047101ex12-2.htm)\n\n \n \n \n\n13.1*\n \n[Principal Executive Officer Certification Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](ea029047101ex13-1.htm)\n\n \n \n \n\n13.2*\n \n[Principal Financial Officer Certification Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](ea029047101ex13-2.htm)\n\n \n \n \n\n15.1*\n \n[Consent of Kesselman & Kesselman, independent registered public accounting firm.](ea029047101ex15-1.htm)\n\n \n \n \n\n97\n \n[Valens Semiconductor Ltd. Policy For Recovery Of Erroneously Awarded Compensation (incorporated by reference to Exhibit 97 to the Company’s Annual Report on Form 20-F filed on February 25, 2026).](https://www.sec.gov/Archives/edgar/data/1863006/000121390026020108/ea027675701ex97_valens.htm)\n\n \n \n \n\n101.INS*\n \nInline\nXBRL Instance Document.\n\n \n \n \n\n101.SCH*\n \nInline\nXBRL Taxonomy Extension Schema Document.\n\n \n \n \n\n101.CAL*\n \nInline\nXBRL Taxonomy Extension Calculation Linkbase Document.\n\n \n \n \n\n101.DEF*\n \nInline\nXBRL Taxonomy Definition Linkbase Document.\n\n \n \n \n\n101.LAB*\n \nInline\nXBRL Taxonomy Extension Label Linkbase Document\n\n \n \n \n\n101.PRE*\n \nInline\nXBRL Taxonomy Extension Presentation Linkbase Document\n\n \n \n \n\n104*\n \nCover\nPage Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)\n\n  \n\n*Filed herewith.\n\n \n\n††† Indicates a management contract\nor compensatory plan.\n\n \n\n#Certain portions of this exhibit\n(indicated by asterisks) have been redacted because they are both not material and are the type that the Registrant treats as private\nor confidential.\n\n** **\n\n2\n\n \n\n** **\n\n**SIGNATURES**\n\n \n\nThe registrant hereby certifies that it meets all\nof the requirements for filing on Form 20-F/A and that it has duly caused and authorized the undersigned to sign this annual report on\nits behalf.\n\n \n\n \n**VALENS SEMICONDUCTOR LTD.**\n\n \n \n \n\nDate: May 13, 2026\nBy:\n*/s/ Yoram Salinger*\n\n \nName:\nYoram Salinger\n\n \nTitle:\nChief Executive Officer\n\n \n \n \n\nDate: May 13, 2026\nBy:\n*/s/ Guy Nathanzon*\n\n \nName:\nGuy Nathanzon\n\n \nTitle:\nChief Financial Officer\n\n \n\n3\n\n \n\n0001863006\ntrue\nFY\n\n0001863006\n\n2025-01-01\n2025-12-31\n\n0001863006\n\ndei:BusinessContactMember\n\n2025-01-01\n2025-12-31\n\n0001863006\n\nus-gaap:CommonStockMember\n\n2025-01-01\n2025-12-31\n\n0001863006\n\nvln:WarrantsToPurchaseOrdinarySharesMember\n\n2025-01-01\n2025-12-31\n\n0001863006\n\n2025-12-31\n\nxbrli:shares"}