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DRIO US Equity

DarioHealth Corp.Health Care · Surgical & Medical Instruments & Apparatus · CIK 1533998 · FY ends Dec 31
$7.49
+0.32 (+4.46%)
USD · as of 2026-08-21 · marketstack

DRIO · 10-K · period ended 2020-12-31

← all DRIO documents
filed 2021-03-09 · EDGAR original ↗

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Item 1A. Risk Factors

Investing in our

securities is highly speculative and involves a high degree of risk. You should carefully consider the following factors and other

information in this Annual Report and our other SEC filings before making a decision to invest in our securities. Additional risks

and uncertainties that we are unaware of may become important factors that affect us. If any of the following events occur, our

business, financial conditions and operating results may be materially and adversely affected. In that event, the trading price

of our common stock and warrants may decline, and you could lose all or part of your investment.

Summary of Risk Factors

Our business is subject to a number of

risks, including risks that may adversely affect our business, financial condition and results of operations. These risks are discussed

more fully below and include, but are not limited to, risks related to:

Risks Related to Our Financial Position

and Capital Requirements

● Risks associated with our relatively new business;

Risks Related to Our Business

● the impact of COVID-19 on our operations;

● our risks of basing our business on the sale of our principal technology;

● our reliance on manufacturers and distributors;

● the impact of a failure of our digital marketing efforts;

● our reliance on the Apple App Store and Google’s Android platform;

● the risks associated with conducting business internationally;

● potential errors in our business processes and product offerings;

● the integration of Upright’s business;

Risks Related to Product Development and Regulatory Approval

● the expense and time required to obtain regulatory clearance of our products;

● our ability to complete clinical trials;

● our reliance on third parties to conduct clinical trial work;

● the potential impact of product liability suits;

Risks Related to Our Intellectual Property

● the risks relating to obtaining or maintaining our intellectual property;

● potential litigation relating to the protection of our intellectual property;

● our limited foreign intellectual property rights;

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Risks Related to Our Industry

● the intense competition we face in the markets we operate;

● our need to respond quickly to technological developments;

● the risks relating to obtaining or maintaining our intellectual property;

Risks Related to Our Operations in Israel

Risks Related to the Ownership of Our Common Stock and Warrants

● the impact of analysts not publishing research or reports about us;

● the expense relating to our requirements as a U.S. public company;

● that we do not intend to pay dividends on our common stock.

Risks Related to Our Financial Position

and Capital Requirements

We were formed in August 2011 and are thus subject

to the risks associated with new businesses.

We were formed in August 2011

as a new business and, commencing from 2015, we entered the commercialization stage of our technology. As such, this limited operating

history may not be adequate to enable you to fully assess our ability to develop and commercialize the Dario Smart Diabetes Management

Solution, achieve market acceptance of the Dario Smart Diabetes Management Solution, develop other products and respond to competition.

We commenced a commercial launch of the free Dario Smart Diabetes Management application in the United Kingdom in late 2013 and

commenced an initial soft launch of the full Dario Smart Diabetes Management Solution (including the app and the Dario Blood Glucose

Monitoring System) in selected jurisdictions in March 2014 with the goal of collecting customer feedback to refine our longer-term

roll-out strategy and continued to scale up launch during 2014 in the United Kingdom, the Netherlands and New Zealand, in 2015

in Australia, Israel and Canada and in 2016 in the United States. These efforts have not generated sufficient revenues, and

we will need to generate additional revenues over the next years. Therefore, we are, and expect for the foreseeable future to be,

subject to all the risks and uncertainties, inherent in a new business and the development and sale of new medical devices and

related software applications. As a result, we may be unable to fully develop, obtain regulatory approval for, commercialize, manufacture,

market, sell and derive material revenues in the timeframes we project, if at all, and our inability to do so would materially

and adversely impact our viability as a company. In addition, we still must establish many functions necessary to operate a business,

including finalizing our managerial and administrative structure, continuing product and technology development, assessing and

commencing our marketing activities, implementing financial systems and controls and personnel recruitment.

Accordingly, you should

consider our prospects in light of the costs, uncertainties, delays and difficulties frequently encountered by companies in their

initial revenue generating stages, particularly those in the medical device and mobile health fields. In particular, potential

investors should consider that there is a significant risk that we will not be able to:

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● attract, enter into or maintain contracts with, and retain customers.

In the event that we

do not successfully address these risks, our business, prospects, financial condition, and results of operations could be materially

and adversely affected.

Given our limited revenue and lack

of positive cash flow, we will need to raise additional capital, which may be unavailable to us or, even if consummated, may cause

dilution or place significant restrictions on our ability to operate.

According to our management’s

estimates, based on our current cash on hand and further based on our budget and the assumption that initial commercial sales

will commence during our anticipated timeframes, we believe that we will have sufficient resources to continue our activities

through 2023.

Since we might be unable

to generate sufficient revenue or cash flow to fund our operations for the foreseeable future, we will need to seek additional

equity or debt financing to provide the capital required to maintain or expand our operations. We may also need additional funding

for developing products and services, increasing our sales and marketing capabilities, and promoting brand identity, as well as

for working capital requirements and other operating and general corporate purposes. Moreover, the regulatory compliance arising

out of being a publicly registered company has dramatically increased our costs.

We do not currently

have any arrangements or credit facilities in place as a source of funds, and there can be no assurance that we will be able to

raise sufficient additional capital on acceptable terms, or at all. If such financing is not available on satisfactory terms, or

is not available at all, we may be required to delay, scale back or eliminate the development of business opportunities and our

operations and financial condition may be materially adversely affected.

If we raise additional

capital by issuing equity securities, the percentage ownership of our existing stockholders may be reduced, and accordingly these

stockholders may experience substantial dilution. We may also issue equity securities that provide for rights, preferences and

privileges senior to those of our common stock. Given our need for cash and that equity raising is the most common type of fundraising

for companies like ours, the risk of dilution is particularly significant for stockholders of our company.

Debt financing, if

obtained, may involve agreements that include liens on our assets, covenants limiting or restricting our ability to take specific

actions, such as incurring additional debt, could increase our expenses and require that our assets be provided as a security for

such debt. Debt financing would also be required to be repaid regardless of our operating results.

If we raise additional

funds through collaborations and licensing arrangements, we may be required to relinquish some rights to our technologies or candidate

products, or to grant licenses on terms that are not favorable to us.

Funding from any source

may be unavailable to us on acceptable terms, or at all. If we do not have sufficient capital to fund our operations and expenses,

we may not be able to achieve or maintain competitiveness, which could lead to the failure of our business and the loss of your

investment.

We have incurred significant losses

since inception. As such, you cannot rely upon our historical operating performance to make an investment decision regarding our

company.

Since our inception,

we have engaged primarily in research and development activities and in 2015 entered the commercialization stage. We have financed

our operations primarily through private placements and public offerings of common stock and have incurred losses in each year

since inception including net losses of $29,445,000 and $17,736,000 in 2020 and 2019, respectively.

Our accumulated deficit at December 31, 2020 was approximately $143,248,000. We do not know whether or when we will become profitable.

Our ability to generate revenue and achieve profitability depends upon our ability, alone or with others, to launch Dario in additional

European countries, and elsewhere and manufacture, market and sell Dario where approved. We may be unable to achieve any or all

of these goals.

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We may be subject to claims for rescission

or damages in connection with certain sales of shares of our securities.

In March 2016,

the Securities and Exchange Commission declared effective a registration statement that we filed to cover 66,667 shares 76,667

warrants to purchase common stock, 76,667 shares of common stock underlying such warrants, and underwriters’ warrants to

purchase up to 7,172 shares of common stock. Sales of approximately 2,778 shares of common stock, approximately 12,778 shares of

common stock underlying warrants and approximately 1,278 shares of common stock underlying underwriters’ warrants may not

have been made in accordance with Section 5 of the Securities Act of 1933, as amended. Accordingly, the purchasers of those

securities may have rescission rights or be entitled to damages. The amount of such liability, if any, is uncertain. In the event

that we are required to make payments to investors as a result of these unregistered sales of securities, our liquidity could be

negatively impacted.

Risks Related to Our Business

We only recently began commercializing

Dario, and our success will depend on the acceptance of Dario in the healthcare market.

Dario

has been CE marked since 2013, enabling us to commercialize in 32 countries across Europe as well as in certain other countries

worldwide. It was also approved by the regulatory authorities in Australia, New Zealand,

Canada, Israel and South Africa, and most recently in December 2015, we received FDA clearance. As a result, we have

a limited history of commercializing Dario and commenced selling Dario in the United States in 2016. We have limited experience

engaging in commercial activities and limited established relationships with physicians and hospitals as well as third-party suppliers

on whom we depend for the manufacture of our product. We are faced with the risk that the marketplace will not be receptive

to Dario over competing products and that we will be unable to compete effectively. Factors that could affect our ability to establish

Dario or any potential future product include:

We cannot assure you

that Dario or any future product will gain broad market acceptance. If the market for Dario or any future product fails to develop

or develops more slowly than expected, or if any of the technology and standards supported by us do not achieve or sustain market

acceptance, our business and operating results would be materially and adversely affected.

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There is no assurance that our DarioEngage

software platform will succeed or be adopted by healthcare providers.

Our product offering

consists of our DarioEngage software platform, where we digitally engage with Dario users, assist them in monitoring their chronic

illnesses and provide them with coaching, support, digital communications, and real-time alerts, trends and pattern analysis. We

expect that the DarioEngage software platform may be leveraged by our potential partners, such as clinics, health care service

providers, employers, and payers for scalable monitoring of people with diabetes in a cost-effective manner, which we expect will

open for us additional revenue streams. However, the success of our DarioEngage software platform will depend entirely on our potential

partners’ adoption of the platform and we cannot assure you that our potential partners will do so, or, if adopted, that

they will continue to use the platform continually and for an extended period of time. If we cannot encourage potential partners

to utilize our DarioEngage software platform we may not succeed in marketing the product to our potential partners, the failure

of which may materially and adversely affect our business and operating results.

A pandemic, epidemic or outbreak

of an infectious disease in the United States, Israel or elsewhere may adversely affect our business.

A regional or global

health pandemic, including COVID-19, could severely affect our business, results of operations and financial condition. A regional

or global health pandemic, depending upon its duration and severity, could have a material adverse effect on our business. For

example, the COVID-19 pandemic has had numerous effects on the global economy and governmental authorities around the world have

implemented measures to reduce the spread of COVID-19. These measures, including shutdowns and “shelter-in-place” orders

suggested or mandated by governmental authorities or otherwise elected by companies as a preventive measure, have adversely affected

workforces, customers, consumer sentiment, economies and financial markets, and, along with decreased consumer spending, have led

to an economic downturn in many of our markets.

As a result of the

COVID-19 pandemic, as near-term measures, we have transitioned many of our employees to remote working arrangements. The transition

has had little impact on our employee productivity and has not caused any interruption to our business. Due to the uncertainty

of COVID-19, we will continue to assess the situation, including abiding by any government-imposed restrictions, market by market.

As a result of the

COVID-19 pandemic, many of our personnel are working remotely, and it is possible that this could have a negative impact on the

execution of our business plans and operations. If a natural disaster, power outage, connectivity issue, or other event occurred

that impacted our employees’ ability to work remotely, it may be difficult or, in certain cases, impossible, for us to continue

our business for a substantial period of time. The increase in remote working may also result in consumer privacy, IT security

and fraud concerns as well as increase our exposure to potential wage and hour issues.

We are unable to accurately

predict the impact that COVID-19 will have on our operations going forward due to uncertainties that will be dictated by the length

of time that the pandemic and related disruptions continue, the impact of governmental regulations that might be imposed in response

to the pandemic and overall changes in consumer behavior. Numerous state and local jurisdictions have imposed, and others in the

future may impose, “shelter-in-place” orders, quarantines, executive orders and similar government orders and restrictions

for their residents to control the spread of COVID-19. For example, Israel, federal and state governments in the United States,

and various governments in Europe, continue to impose limitations on gatherings, social distancing measures and restrictions on

movement, only allowing essential businesses to remain open. Such orders or restrictions have and are continuing to result in temporary

store closures, work stoppages, slowdowns and delays, travel restrictions and cancellation of events, among other effects, any

of which may negatively impact workforces, customers, consumer sentiment and the economies in many of our markets, and as a result,

may adversely affect our operations.

At this point in time, there is significant

uncertainty relating to the potential effect of COVID-19 on our business. As infections may continue to become more widespread,

we could experience a severe negative impact on our business, financial condition and results of operations. To the extent the

COVID-19 pandemic adversely affects our business and financial results, it may also have the effect of heightening many of the

other risks described in this “Risk factors” section.

We may not be successful in launching

Dario Loop and even if we are successful in doing so, there is no assurance that we will be successful in marketing and/or selling

our product in the marketplace.

We intend to launch

our Dario Loop program, which will utilize a large amount of data collected on our servers to develop predictive models and artificial

intelligence algorithms to meet the potential demand of intelligence-driven analytics that healthcare providers may be looking

for to improve their services. However, the launch of Dario Loop will require significant financial and technical resources. There

is no assurance that we will successfully develop or launch Dario Loop. Even if we are successful in doing so, there is no assurance

that the marketplace will accept or adopt the usage of Dario Loop. If we cannot successfully develop Dario Loop, or encourage the

use and adoption of Dario Loop by market participants, our business and operating results may be materially and adversely affected.

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We cannot accurately predict the

volume or timing of any future sales, making the timing of any revenues difficult to predict.

We may be faced with

lengthy customer evaluation and approval processes associated with Dario. Consequently, we may incur substantial expenses and devote

significant management effort and expense in developing customer adoption of Dario which may not result in revenue generation.

We must also obtain regulatory approvals of Dario in certain jurisdictions as well as approval for insurance reimbursement in order

to initiate sales of Dario, each of which is subject to risk and potential delays, and neither of which may actually occur. As

such, we cannot accurately predict the volume or timing of any future sales.

If Dario fails to satisfy current

or future customer requirements, we may be required to make significant expenditures to redesign the product, and we may have insufficient

resources to do so.

Dario is being designed

to address an evolving marketplace and must comply with current and evolving customer requirements in order to gain market acceptance.

There is a risk that Dario will not meet anticipated customer requirements or desires. If we are required to redesign our products

to address customer demands or otherwise modify our business model, we may incur significant unanticipated expenses and losses,

and we may be left with insufficient resources to engage in such activities. If we are unable to redesign our products, develop

new products or modify our business model to meet customer desires or any other customer requirements that may emerge, our operating

results would be materially adversely affected, and our business might fail.

We expect to derive substantially

all of our revenues from our principal technology, which leaves us subject to the risk of reliance on such technology.

We expect to derive

substantially all of our revenues from sales of products derived from our principal technology. Our initial product utilizing this

technology is Dario. As such, any factor adversely affecting sales of Dario, including the product release cycles, regulatory issues,

market acceptance, product competition, performance and reliability, reputation, price competition and economic and market conditions,

would likely harm our operating results. We may be unable to develop other products utilizing our technology, which would likely

lead to the failure of our business. Moreover, in spite of our efforts related to the registration of our technology, if patent

protection is not available for our principal technology, the viability of Dario and any other products that may be derived from

such technology would likely be adversely impacted to a significant degree, which would materially impair our prospects.

We

are dependent upon third-party manufacturers and suppliers making us vulnerable to supply shortages and problems and price fluctuations,

which could harm our business.

We

do not own or operate manufacturing facilities for clinical or commercial production of the Dario Blood Glucose Monitoring System,

and we lack the resources and the capability to manufacture the Dario Blood Glucose Monitoring System on a commercial scale. Therefore,

we rely on a limited number of suppliers who manufacture and assemble certain components of the Dario Blood Glucose Monitoring

System. Our suppliers may encounter problems during manufacturing for a variety of reasons, including, for example, failure to

follow specific protocols and procedures, failure to comply with applicable legal and regulatory requirements, equipment malfunction

and environmental factors, failure to properly conduct their own business affairs, and infringement of third-party intellectual

property rights, any of which could delay or impede their ability to meet our requirements. Our reliance on these third-party suppliers

also subjects us to other risks that could harm our business, including:

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● we may have difficulty locating and qualifying alternative suppliers;

We

may not be able to quickly establish additional or alternative suppliers if necessary, in part because we may need to undertake

additional activities to establish such suppliers as required by the regulatory approval process. Any interruption or delay in

obtaining products from our third-party suppliers, or our inability to obtain products from qualified alternate sources at acceptable

prices in a timely manner, could impair our ability to meet the demand of our customers and cause them to switch to competing products.

Given our reliance on certain single-source suppliers, we are especially susceptible to supply shortages because we do not have

alternate suppliers currently available.

We rely in part on a small group

of third-party distributors to effectively distribute our products.

We

depend in part on medical device distributors for the marketing and selling of our products in certain territories in which we

have launched product sales. We depend on these distributors’ efforts to market our products, yet we are unable to control

their efforts completely. These distributors typically sell a variety of other, non-competing products that may limit the resources

they dedicate to selling Dario. In addition, we are unable to ensure that our distributors comply with all applicable laws regarding

the sale of our products. If our distributors fail to effectively market and sell Dario, in full compliance with applicable laws,

our operating results and business may suffer. Recruiting and retaining qualified third-party distributors and training them in

our technology and product offering requires significant time and resources. To develop and expand our distribution, we must continue

to scale and improve our processes and procedures that support our distributors. Further, if our relationship with a successful

distributor terminates, we may be unable to replace that distributor without disruption to our business. If we fail to maintain

positive relationships with our distributors, fail to develop new relationships with other distributors, including in new markets,

fail to manage, train or incentivize existing distributors effectively, or fail to provide distributors with competitive products

on attractive terms, or if these distributors are not successful in their sales efforts, our revenue may decrease and our operating

results, reputation and business may be harmed.

Failure in our online and digital

marketing efforts could significantly impact our ability to generate sales.

In several of our principal

target markets, we utilize online and digital marketing in order to create awareness to Dario. Our management believes that using

online advertisement through affiliate networks and a variety of other pay-for-performance methods will be superior for marketing

and generating sales of Dario rather than utilizing traditional, expensive retail channels. However, there is a risk that our marketing

strategy could fail. Because we plan to use non-traditional retail sales tools and to rely on healthcare providers to educate our

customers about Dario, we cannot predict the level of success, if any, that we may achieve by marketing Dario via the internet.

The failure of our online marketing efforts would significantly and negatively impact our ability to generate sales.

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Our Dario Smart Diabetes Management

application, which is a key to our business model, is available via Apple’s App Store and via Google’s Android platforms

and maybe in the future via additional platforms. If we are unable to achieve or maintain a good relationship with each of Apple

and Google or similar platforms, or if the Apple App Store or the Google Play Store or any other applicable platform were unavailable

for any prolonged period of time, our business will suffer.

A key component of

the Dario Smart Diabetes Management Solution is an iPhone or Android application which includes tools to help diabetic patients

manage their disease. This application is compatible with Apple’s iOS and with Google’s Android platforms and may in

the future become compatible via additional platforms. If we are unable to make our Dario Smart Diabetes Management application

compatible with these platforms, or if there is any deterioration in our relationship with either Apple or Google or others after

our application is available, our business would be materially harmed.

We are subject to each

of Apple’s and Google’s standard terms and conditions for application developers, which govern the promotion, distribution,

and operation of games and other applications on their respective storefronts. Each of Apple and Google has broad discretion to

change its standard terms and conditions, including changes which could require us to pay to have our Dario Smart Diabetes Management

application available for downloading. In addition, these standard terms and conditions can be vague and subject to changing interpretations

by Apple or Google. We may not receive any advance warning of such changes. In addition, each of Apple and Google has the right

to prohibit a developer from distributing its applications on its storefront if the developer violates its standard terms and conditions.

In the event that either Apple or Google ever determines that we are in violation of its standard terms and conditions, including

by a new interpretation, and prohibits us from distributing our Dario Smart Diabetes Management application on its storefront,

it would materially harm our business.

Additionally, we will

rely on the continued function of the Apple App Store and the Google Play Store as digital storefronts where our Dario Smart Diabetes

Management application may be obtained. There have been occasions in the past when these digital storefronts were unavailable for

short periods of time or where there have been issues with the in-app purchasing functionality within the storefront. In the event

that either the Apple App Store or the Google Play Store is unavailable or if in-app purchasing functionality within the storefront

is non-operational for a prolonged period of time, it would have a material adverse effect on the ability of our customers to secure

the Dario Smart Diabetes Management application, which would materially harm our business.

Our products are subject to technological

changes which may impact their use.

Our Dario Blood Glucose

Monitoring System is currently designed to be plugged into the Lighting jack for Apple devices or the USB-C jack for other mobile

devices. As a result, our products are subject to future technological changes to mobile devices that may occur in the future.

If we are unable to modify our products to keep pace with such technological changes, it would have a material adverse effect the

ability of our customers to use our products, which would materially harm our business.

As we conduct business internationally,

we are susceptible to risks associated with international relationships.

Outside of the United

States, we operate our business internationally, presently in Europe, Australia and Canada. The international operation of our

business requires significant management attention, which could negatively affect our business if it diverts their attention from

their other responsibilities. In the event that we are unable to manage the complications associated with international operations,

our business prospects could be materially and adversely affected. In addition, doing business with foreign customers subjects

us to additional risks that we do not generally face in the United States. These risks and uncertainties include:

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● delivery, logistics and storage costs;

● difficulties supporting international operations;

● difficulties supporting customer services;

● changes in economic and political conditions;

● impact of trade protection measures;

● complying with import or export licensing requirements;

● exchange rate fluctuations;

● maintaining and servicing computer hardware in distant locations;

● securing or maintaining protection for our intellectual property; and

The occurrence of any

or all of these risks could adversely affect our international business and, consequently, our results of operations and financial

condition.

We expect to be exposed to fluctuations

in currency exchange rates, which could adversely affect our results of operations.

Because we expect

to conduct a material portion of our business outside of the United States but report our financial results in U.S. Dollars, we

face exposure to adverse movements in currency exchange rates. Our foreign operations will be exposed to foreign exchange rate

fluctuations as the financial results are translated from the local currency into U.S. Dollars upon consolidation. Specifically,

the U.S. Dollar cost of our operations in Israel is influenced by any movements in the currency exchange rate of the New Israeli

Shekel (NIS). Such movements in the currency exchange rate may have a negative effect on our financial results. If the U.S. Dollar

weakens against foreign currencies, the translation of these foreign currencies denominated transactions will result in increased

revenue, operating expenses and net income. Similarly, if the U.S. Dollar strengthens against foreign currencies, the translation

of these foreign currencies denominated transactions will result in decreased revenue, operating expenses and net income. As exchange

rates vary, sales and other operating results, when translated, may differ materially from our or the capital market’s expectations.

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Non-U.S. governments often impose

strict price controls, which may adversely affect our future profitability.

We intend to seek approval

to market Dario and any future product in both the U.S. and in non-U.S. jurisdictions. If we obtain approval in one or more non-U.S.

jurisdictions, we will be subject to rules and regulations in those jurisdictions relating to our products. In some countries,

particularly countries of the European Union, each of which has developed its own rules and regulations, pricing may be subject

to governmental control under certain circumstances. In these countries, pricing negotiations with governmental authorities can

take considerable time after the receipt of marketing approval for a medical device candidate. To obtain reimbursement or pricing

approval in some countries, we may be required to conduct a clinical trial that compares the cost-effectiveness of our product

to other available products.If reimbursement of our product candidates is unavailable or limited in scope or amount,

or if pricing is set at unsatisfactory levels, we may be unable to achieve or sustain profitability.

Our Dario Smart Diabetes Management

Solution and associated business processes may contain undetected errors, which could limit our ability to provide our services

and diminish the attractiveness of our service offerings.

The Dario Smart Diabetes

Management Solution may contain undetected errors, defects or bugs. As a result, our customers or end users may discover errors

or defects in our products, software or the systems we design, or the products or systems incorporating our designs and intellectual

property may not operate as expected. We may discover significant errors or defects in the future that we may not be able to fix.

Our inability to fix any of those errors could limit our ability to provide our products, impair the reputation of our brand and

diminish the attractiveness of our product offerings to our customers.

In addition, we may

utilize third-party technology or components in our products, and we rely on those third parties to provide support services to

us. Failure of those third parties to provide necessary support services could materially adversely impact our business.

Our future performance will depend

on the continued engagement of key members of our management team.

Our future performance

depends to a large extent on the continued services of members of our current management including, in particular, Erez Raphael,

our Chief Executive Officer and a member of our Board of Directors and Zvi Ben David, our Chief Financial Officer, Treasurer and

Secretary, Dror Bacher, our Chief Operating Officer, and Richard Anderson, our President and General Manager for North America.

In the event that we lose the continued services of such key personnel for any reason, this could have a material adverse effect

on our business, operations, and prospects.

If we are not able to attract and

retain highly skilled managerial, scientific and technical personnel, we may not be able to implement our business model successfully.

We believe that our

management team must be able to act decisively to apply and adapt our business model in the rapidly changing markets in which we

will compete. In addition, we will rely upon technical and scientific employees or third-party contractors to effectively establish,

manage and grow our business. Consequently, we believe that our future viability will depend largely on our ability to attract

and retain highly skilled managerial, sales, scientific and technical personnel. In order to do so, we may need to pay higher compensation

or fees to our employees or consultants than we currently expect, and such higher compensation payments would have a negative effect

on our operating results. Competition for experienced, high-quality personnel is intense and we cannot assure that we will be able

to recruit and retain such personnel. We may not be able to hire or retain the necessary personnel to implement our business strategy.

Our failure to hire and retain such personnel could impair our ability to develop new products and manage our business effectively.

We may not generate the expected

benefits of our recent acquisition of Upright, and the integration of Upright could disrupt our ongoing business, distract our

management and increase our expenses.

Through

our recent acquisitions of Upright, we expanded our product offering to include solutions for MSK conditions. We believe

that the successful integration of Upright’s business into our operations is important for our future financial performance.

This will require that we integrate more closely the companies’ product offerings and research and development capabilities,

retain key employees, assimilate diverse corporate cultures, further integrate management information systems and consolidate the

acquired operations, each of which could pose significant challenges. The difficulty of combining Upright with our company may

be increased by the need to integrate personnel, and changes effected in the combination may cause key employees to leave.

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It is possible that

the integration process could take longer than anticipated and could result in the loss of valuable employees, additional and unforeseen

expenses, the disruption of our ongoing business, processes and systems, or inconsistencies in standards, controls, procedures,

practices, policies and compensation arrangements, any of which could adversely affect our ability to achieve the anticipated benefits

of the acquisitions. The diversion of the attention of management created by the integration process, any disruptions or other

difficulties encountered in the integration process, and unforeseen liabilities or unanticipated problems with the acquired businesses

could have a material adverse effect on our business, operating results and financial condition. There can be no assurance that

these acquisitions will provide the benefits we expect or that we will be able to integrate and develop the operations of Upright

successfully. Any failure to do so could have a material adverse effect on our business, operating results and financial condition.

Risks Related to Product Development

and Regulatory Approval

The

regulatory clearance process which we must navigate is expensive, time-consuming, and uncertain and may prevent us from obtaining

clearance for the commercialization of Darioor our any future product.

We are not permitted

to market Dario until we receive regulatory clearance. To date, we have received regulatory clearance in Australia, Canada, Israel, Italy,

the Netherlands, New Zealand, the United Kingdom, and the United States.

The research, design,

testing, manufacturing, labeling, selling, marketing and distribution of medical devices are subject to extensive regulation by

the FDA and non-U.S. regulatory authorities, which regulations differ from country to country. There

can be no assurance that even after such time and expenditures, we will be able to obtain necessary regulatory approvals for clinical

testing or for the manufacturing or marketing of any products. In addition, during the regulatory process, other companies

may develop other technologies with the same intended use as our products.

We are also subject

to numerous post-marketing regulatory requirements, which include labeling regulations and medical device reporting regulations,

which may require us to report to different regulatory agencies if our device causes or contributes to a death or serious injury,

or malfunctions in a way that would likely cause or contribute to a death or serious injury. In addition, these regulatory requirements

may change in the future in a way that adversely affects us. If we fail to comply with present or future regulatory requirements

that are applicable to us, we may be subject to enforcement action by regulatory agencies, which may include, among others, any

of the following sanctions:

● customer notification, or orders for repair, replacement or refunds;

● voluntary or mandatory recall or seizure of our current or future products;

● imposing operating restrictions, suspension or shutdown of production;

● criminal prosecution.

The occurrence of any

of these events may have a material adverse effect on our business, financial condition and results of operations.

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In addition, on September 23,

2013, the FDA issued final guidance (which we refer to herein as the Guidance) for developers of mobile medical applications, or

apps, which are software programs that run on mobile communication devices and perform the same functions as traditional medical

devices. The Guidance outlines the FDA’s tailored approach to mobile apps. The FDA plans to exercise enforcement discretion

(meaning it will not enforce requirements under the Federal Food, Drug and Cosmetic Act) for the majority of mobile apps as they

pose minimal risk to consumers. The FDA plans to focus its regulatory oversight on a subset of mobile medical apps that present

a greater risk to patients if they do not work as intended. We anticipate that the Dario Smart Diabetes Management application

will be subject to FDA regulation as a “mobile medical app.”

We

have conducted limited clinical studies of Dario. Clinical and pre-clinical data is susceptible to varying interpretations, which

could delay, limit or prevent additional regulatory clearances.

To

date, we have conducted limited clinical studies on Dario. There can be no assurance that we will successfully complete

additional clinical studies necessary to receive additional regulatory approvals in certain jurisdictions. While studies conducted

by us have produced results we believe to be encouraging and indicative of the potential efficacy of Dario, data already obtained,

or in the future obtained, from pre-clinical studies and clinical studies do not necessarily predict the results that will be obtained

from later pre-clinical studies and clinical studies. Moreover, pre-clinical and clinical data are susceptible to varying interpretations,

which could delay, limit or prevent additional regulatory approvals. A number of companies in the medical device and pharmaceutical

industries have suffered significant setbacks in advanced clinical studies, even after promising results in earlier studies. The

failure to adequately demonstrate the safety and effectiveness of an intended product under development could delay or prevent

regulatory clearance of the device, resulting in delays to commercialization, and could materially harm our business. Even

though we have received CE mark and FDA clearance of Dario, there can be no assurance that we will be able to receive approval

for other potential applications of our principal technology, or that we will receive regulatory clearances from other targeted

regions or countries.

We may be unable to complete required

clinical trials, or we may experience significant delays in completing such clinical trials, which could significantly delay our

targeted product launch timeframe and impair our viability and business plan.

The completion of any

future clinical trials for Dario or other trials that we may be required to undertake in the future could be delayed, suspended

or terminated for several reasons, including:

If our clinical trial

is delayed it will take us longer to further commercialize Dario and generate additional revenues. Moreover, our development costs

will increase if we have material delays in our clinical trial or if we need to perform more or larger clinical trials than planned.

We may be faced with similar risks in connection with future trials we conduct. See “Business - Clinical Trials” for

a description of our clinical trials performed to date.

32

If we or our manufacturers fail to

comply with the FDA’s Quality System Regulation or any applicable state equivalent, our operations could be interrupted, and

our operating results could suffer.

We, our manufacturers

and suppliers must, unless specifically exempt by regulation, follow the FDA’s Quality System Regulation (QSR) and are also

subject to the regulations of foreign jurisdictions regarding the manufacturing process. If our affiliates, our manufacturers or

suppliers are found to be in significant non-compliance or fail to take satisfactory corrective action in response to adverse QSR

inspectional findings, the FDA could take enforcement actions against us and our manufacturers which could impair our ability to

produce our products in a cost-effective and timely manner in order to meet our customers’ demands. Accordingly, our operating

results could suffer.

We are subject to the risk of reliance

on third parties to conduct our clinical trial work.

We depend on independent

clinical investigators to conduct our clinical trials. Contract research organizations may also assist us in the collection and

analysis of data. These investigators and contract research organizations will not be our employees and we will not be able to

control, other than by contract, the number of resources, including the time that they devote to products that we develop. If independent

investigators fail to devote sufficient resources to our clinical trials, or if their performance is substandard, it will delay

the approval or clearance and commercialization of any products that we develop. Further, the FDA and other regulatory bodies around

the world require that we comply with standards, commonly referred to as good clinical practice, for conducting, recording and

reporting clinical trials to assure that data and reported results are credible and accurate and that the rights, integrity, and

confidentiality of trial subjects are protected. If our independent clinical investigators and contract research organizations

fail to comply with good clinical practice, the results of our clinical trials could be called into question and the clinical development

of our product candidates could be delayed. Failure of clinical investigators or contract research organizations to meet their

obligations to us or comply with federal regulations could adversely affect the clinical development of our product candidates

and harm our business. Moreover, we intend to have several clinical trials in order to support our marketing efforts and business

development purposes. Such clinical trials will be conducted by third parties as well. Failure of such clinical trials to meet

their primary endpoints could adversely affect our marketing efforts.

Legislative

reforms to the United States healthcare system may adversely affect our revenues and business.

From

time to time, legislative reform measures are proposed or adopted that would impact healthcare expenditures for medical services,

including the medical devices used to provide those services. For example, in March 2010, U.S. President Barack Obama signed

the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act, collectively referred

to as the Affordable Care Act. The Affordable Care Act made a number of substantial changes in the way health care is financed

by both governmental and private insurers and the way that Medicare providers are reimbursed. Among other things, the Affordable

Care Act requires certain medical device manufacturers and importers to pay an excise tax equal to 2.3% of the price for which

such medical devices are sold, beginning January 1, 2013.

In

addition, other legislative changes have been proposed and adopted since the Affordable Care Act was enacted. On August 2,

2011, the President signed into law the Budget Control Act of 2011, which, among other things, created the Joint Select Committee

on Deficit Reduction to recommend to Congress proposals in spending reductions. The Joint Select Committee did not achieve a targeted

deficit reduction of at least $1.2 trillion for the years 2013 through 2021, triggering the legislation’s automatic reduction

to several government programs. This includes reductions to Medicare payments to providers of 2.0% per fiscal year. On January 2,

2013, President Obama signed into law the American Taxpayer Relief Act of 2012, or the ATRA, which delayed for another two months

the budget cuts mandated by these sequestration provisions of the Budget Control Act of 2011. On March 1, 2013, the President

signed an executive order implementing sequestration, and on April 1, 2013, the 2% Medicare payment reductions went into effect.

The Bipartisan Budget Act of 2013, enacted on December 26, 2013, extends these cuts to 2023. The ATRA also, among other things,

reduced Medicare payments to several providers, including hospitals, imaging centers, and cancer treatment centers, and increased

the statute of limitations period for the government to recover overpayments to providers from three to five years. In December 2014,

Congress passed an omnibus funding bill (the Consolidated and Further Continuing Appropriations Act, 2015) and a tax extenders

bill, both of which may negatively impact coverage and reimbursement of healthcare items and services. We expect that additional

state and federal healthcare reform measures will be adopted in the future, any of which could limit the amounts that federal and

state governments will pay for healthcare products and services, which could result in reduced demand for our products or additional

pricing pressure. For example, former U.S. President Donald Trump publicly indicated an intent to lower healthcare costs through

various potential initiatives. In addition, former President Trump and other U.S. lawmakers have made statements about potentially

repealing and/or replacing the Affordable Care Act, although specific legislation for such repeal or replacement has not yet been

introduced. While we are unable to predict what changes may ultimately be enacted, to the extent that future changes affect how

our products are paid for and reimbursed by government and private payers our business could be adversely impacted.

33

Government

and private sector initiatives to limit the growth of health care costs, including price regulation, competitive pricing, coverage

and payment policies, comparative effectiveness reviews of therapies, technology assessments, and managed-care arrangements, are

continuing. Government programs, including Medicare and Medicaid, private health care insurance and managed-care plans have attempted

to control costs by limiting the amount of reimbursement they will pay for particular procedures or treatments, tying reimbursement

to outcomes, and other mechanisms designed to constrain utilization and contain costs, including delivery reforms such as expanded

bundling of services. Hospitals are also seeking to reduce costs through a variety of mechanisms, which may increase price sensitivity

among customers for our products, and adversely affect sales, pricing, and utilization of our products. Some third-party payors

must also approve coverage for new or innovative devices or therapies before they will reimburse health care providers who use

medical devices or therapies. We cannot predict the potential impact of cost-containment trends on future operating results.

We may be subject to federal, state

and foreign healthcare fraud and abuse laws and regulations.

Many federal, state

and foreign healthcare laws and regulations apply to the BGMS business and medical devices. We may be subject to certain federal

and state regulations, including the federal healthcare programs’ Anti-Kickback Law, the federal Health Insurance Portability

and Accountability Act of 1996, and other federal and state false claims laws. The medical device industry has been under heightened

scrutiny as the subject of government investigations and enforcement actions involving manufacturers who allegedly offered unlawful

inducements to potential or existing customers in an attempt to procure their business, including arrangements with physician consultants.

If our operations or arrangements are found to be in violation of such governmental regulations, we may be subject to civil and

criminal penalties, damages, fines, exclusion from the Medicare and Medicaid programs and the curtailment of our operations. All

of these penalties could adversely affect our ability to operate our business and our financial results.

Product liability suits, whether

or not meritorious, could be brought against us due to an alleged defective product or for the misuse of Dario or our potential

future products. These suits could result in expensive and time-consuming litigation, payment of substantial damages, and an increase

in our insurance rates.

If Dario or any of

our future products are defectively designed or manufactured contain defective components or are misused, or if someone claims

any of the foregoing, whether or not meritorious, we may become subject to substantial and costly litigation. Misusing our device

or failing to adhere to the operating guidelines or the device producing inaccurate meter readings could cause significant harm

to patients, including death. In addition, if our operating guidelines are found to be inadequate, we may be subject to liability.

Product liability claims could divert management’s attention from our core business, be expensive to defend and result in

sizable damage awards against us. While we maintain product liability insurance, we may not have sufficient insurance coverage

for all future claims. Any product liability claims brought against us, with or without merit, could increase our product liability

insurance rates or prevent us from securing continuing coverage, could harm our reputation in the industry and could reduce revenue.

Product liability claims in excess of our insurance coverage would be paid out of cash reserves harming our financial condition

and adversely affecting our results of operations.

If we are found to have violated

laws protecting the confidentiality of patient health information, we could be subject to civil or criminal penalties, which could

increase our liabilities and harm our reputation or our business.

Part of our business

plan includes the storage and potential monetization of medical data of users of Dario. There are a number of federal and state

laws protecting the confidentiality of certain patient health information, including patient records, and restricting the use and

disclosure of that protected information. In particular, the U.S. Department of Health and Human Services promulgated patient

privacy rules under the Health Insurance Portability and Accountability Act of 1996 (which we refer to as HIPAA). These privacy

rules protect medical records and other personal health information by limiting their use and disclosure, giving individuals

the right to access, amend and seek accounting of their own health information and limiting most use and disclosures of health

information to the minimum amount reasonably necessary to accomplish the intended purpose. We may face difficulties in holding

such information in compliance with applicable law. If we are found to be in violation of the privacy rules under HIPAA, we

could be subject to civil or criminal penalties, which could increase our liabilities, harm our reputation and have a material

adverse effect on our business, financial condition and results of operations.

34

Risks Related to Our Intellectual Property

The failure to obtain or maintain

patents, licensing agreements and other intellectual property could materially impact our ability to compete effectively.

In order for our business

to be viable and to compete effectively, we need to develop and maintain, and we will heavily rely on, our proprietary position

with respect to our technologies and intellectual property. We filed a Patent Cooperation Treaty (or PCT) application for a “Fluids

Testing Apparatus and Methods of Use” in May 2011 which incorporates two U.S. provisional applications submitted in

the preceding year. The PCT covers the specific processes related to blood glucose level measurement as well as more general methods

of rapid tests of body fluids and has subsequently been converted into several national phase patent applications. We have also

filed patent applications for other aspects of the Dario Blood Glucose Monitoring Solution. We have also obtained numerous Web

domains.

However, to date, we

have only been issued four patents (three of which were issued in the United States) relating to how the Dario Blood Glucose Monitoring

System draws power from and transmits data to a smartphone via the audio jack port. None of our other patents have been granted

by a patent office. In addition, there are significant risks associated with our actual or proposed intellectual property. The

risks and uncertainties that we face with respect to our pending patent and other proprietary rights principally include the following:

Source: SEC EDGAR (public domain) · 10-K for the period ended 2020-12-31, filed 2021-03-09 · accession 0001104659-21-033389

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