RxSight Inc 2024年度报告

Securities registered pursuant to Section 12(b) of the Act: Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. YES☒NO☐ Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. YES☒NO☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). YES☒NO☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company.See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financialaccounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financialreporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.☒ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correctionof an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of theregistrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). YES☐NO☒ As of June 28, 2024, the aggregate market value of the voting and non-voting common equity held by non-affiliates of the registrant was approximately $2.3 billion based upon theclosing price of $60.17 on the Nasdaq Global Market on such date. Portions of the registrant’s definitive Proxy Statement to be filed with the Securities and Exchange Commission in connection with the registrant’s 2025 Annual Meeting ofStockholders, which will be filed subsequent to the date hereof, are incorporated by reference into Part III of this Form 10-K. Such Proxy Statement will be filed with the Securitiesand Exchange Commission not later than 120 days following the end of the registrant’s fiscal year ended December 31, 2024. Except with respect to information specificallyincorporated by reference, the Proxy Statement is not deemed to be filed as part of this Annual Report on Form 10-K. Table of Contents PART I Item 1.Business1Item 1A.Risk Factors26Item 1B.Unresolved Staff Comments81Item 1C.Cybersecurity81Item 2.Properties82Item 3.Legal Proceedings82Item 4.Mine Safety Disclosures82 PART II Item 5.Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of EquitySecurities83Item 6.[Reserved]84Item 7.Management’s Discussion and Analysis of Financial Condition and Results of Operations85Item 7A.Quantitative and Qualitative Disclosures About Market Risk94Item 8.Financial Statements and Supplementary Data95Item 9.Changes in and Disagreements With Accountants on Accounting and Financial Disclosure123Item 9A.Controls and Procedures123Item 9B.Other Information125Item 9C.Disclosure Regarding Foreign Jurisdictions that Prevent Inspections125 PART III Item 10.Directors, Executive Officers and Corporate Governance126Item 11.Executive Compensation126Item 12.Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters126Item 13.Certain Relationships and Related Transactions, and Director Independence126Item 14.Principal Accountant Fees and Services126 PART IV Item 15.Exhibit and Financial Statement Schedules127Item 16.Form 10-K Summary130 SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS The following discussion and analysis should be read together with our consolidated financial statements and the notes tothose statements included elsewhere in this report. This report contains forward-looking statements within the meaning ofSection 27A of the Securities Act of 1933, as amended, or the Securities Act, and Section 21E of the Securities Exchange Actof 1934, as amended, or the Exchange Act, that ar