Looking at this filing, I need to assess the substantive disclosure content. The filing is a Form 10-K cover page and table of contents for Odysight.ai Inc. for fiscal year ended December 31, 2025. The substantive content beyond boilerplate includes: company identity, Nevada incorporation, address in Ramat Gan Israel, aggregate market value of $35 million at June 30 2025, 16,359,410 shares outstanding as of March 18 2026, ticker ODYS on Nasdaq, commission file number 001-42497, smaller reporting company status, non-accelerated filer status, and the forward-looking statements section listing business topics. This is enough substantive content to proceed.

Odysight.ai Inc. filed its annual report on Form 10-K with the U.S. Securities and Exchange Commission covering the fiscal year ended December 31, 2025, disclosing key corporate and financial metrics for the Israel-based vision-based sensor technology company.

Key Highlights

  • Shares outstanding: As of March 18, 2026, the company reported 16,359,410 shares of common stock outstanding.
  • Non-affiliate market value: At June 30, 2025, the aggregate market value of voting and non-voting stock held by non-affiliates was $35 million.
  • Exchange listing: Common stock, par value $0.001 per share, trades under the symbol ODYS on NASDAQ:ODYS.
  • Filer classification: The company is classified as a non-accelerated filer and a smaller reporting company, and is not an emerging growth company.
  • Subsidiaries: The registrant operates through subsidiaries including Odysight.ai Ltd., Odysight.Ai EU S.r.l., and D. VIEW Ltd.
  • Backlog disclosure: The filing presents backlog as a non-GAAP financial measure for supplemental informational purposes, noting it "is not intended to be a substitute for any GAAP financial measures, including revenue or net income (loss)."

Odysight.ai Annual Report: Corporate Profile and Filing Details

Odysight.ai Inc., a Nevada corporation headquartered at 12 Abba Hillel Silver RD, Sasson Hugi Tower, Ramat Gan 5250606, Israel, filed its annual report on Form 10-K with the SEC on November 3, 2026, covering the fiscal year ended December 31, 2025. The company, which develops vision-based sensor products, holds Commission file number 001-42497 and its common stock, par value $0.001 per share, is listed on the Nasdaq Stock Market LLC under the trading symbol ODYS.

According to the filing, the registrant confirmed it has filed all required periodic reports during the preceding 12 months and has submitted all required Interactive Data Files electronically. The company indicated it is not a shell company and is not a well-known seasoned issuer. At June 30, 2025, the aggregate market value of voting and non-voting common stock held by non-affiliates was reported as $35 million, with the computation treating all officers, directors, and 10% or greater stockholders as affiliates.

The annual report discloses that the company operates through multiple subsidiaries: Odysight.ai Ltd., Odysight.Ai EU S.r.l., and D. VIEW Ltd. The filing also notes the use of a non-GAAP financial measure, specifically backlog, which the company disclosed "is presented for supplemental informational purposes only" and "should not be construed as an inference that our future results will be unaffected by unusual or non-recurring items." The filing contains forward-looking statements that the company cautions are subject to risks and uncertainties, including those related to market acceptance of vision-based sensor technologies, supply chain factors, intellectual property rights, and regulatory compliance across multiple jurisdictions including the United States and Israel.

What Was Disclosed

Odysight.ai Inc. filed its Form 10-K for the fiscal year ended December 31, 2025, disclosing 16,359,410 shares outstanding as of March 18, 2026, a $35 million non-affiliate market value at June 30, 2025, and its smaller reporting company and non-accelerated filer classifications.