SEC Info  
    Home      Search      My Interests      Help      Sign In      Please Sign In

Freightos Ltd. – ‘20-F’ for 12/31/23 – ‘EX-15.1’

On:  Thursday, 3/21/24, at 6:13am ET   ·   For:  12/31/23   ·   Accession #:  1410578-24-252   ·   File #:  1-41604

Previous ‘20-F’:  ‘20-F’ on 3/30/23 for 12/31/22   ·   Latest ‘20-F’:  This Filing   ·   6 References:   

Find Words in Filings emoji
 
  in    Show  and   Hints

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/21/24  Freightos Ltd.                    20-F       12/31/23  125:17M                                    Toppan Merrill/FA2

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual or Annual-Transition Report by a Foreign     HTML   4.38M 
                Non-Canadian Issuer                                              
 2: EX-2.1      Plan of Acquisition, Reorganization, Arrangement,   HTML     50K 
                Liquidation or Succession                                        
 3: EX-4.6      Instrument Defining the Rights of Security Holders  HTML     66K 
 4: EX-4.7      Instrument Defining the Rights of Security Holders  HTML     73K 
 5: EX-4.8      Instrument Defining the Rights of Security Holders  HTML     65K 
 6: EX-4.9      Instrument Defining the Rights of Security Holders  HTML     91K 
 7: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     35K 
10: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     34K 
11: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     34K 
13: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     34K 
                Awarded Compensation                                             
 8: EX-12.1     Statement re: the Computation of Ratios             HTML     37K 
 9: EX-12.2     Statement re: the Computation of Ratios             HTML     37K 
12: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     33K 
19: R1          Document and Entity Information                     HTML    109K 
20: R2          Consolidated Statements of Financial Position       HTML    116K 
21: R3          Consolidated Statements of Profit or Loss and       HTML     99K 
                Other Comprehensive Loss                                         
22: R4          Consolidated Statements of Changes in Equity        HTML     69K 
23: R5          Consolidated Statements of Cash Flows               HTML    167K 
24: R6          General                                             HTML     67K 
25: R7          Material Accounting Policies                        HTML    102K 
26: R8          Disclosure of New Standards in the Period Prior to  HTML     43K 
                Their Adoption                                                   
27: R9          Significant Accounting Judgments, Estimates and     HTML     46K 
                Assumptions Used in the Preparation of the                       
                Financial Statements                                             
28: R10         Financial Instruments                               HTML    258K 
29: R11         Trade Receivables, Net                              HTML    130K 
30: R12         Other Receivables and Prepaid Expenses              HTML     48K 
31: R13         Property and Equipment, Net                         HTML    139K 
32: R14         Leases                                              HTML     80K 
33: R15         Goodwill and Intangible Assets, Net                 HTML    157K 
34: R16         Other Long-Term Assets                              HTML     45K 
35: R17         Accrued Expenses and Other Payables                 HTML     49K 
36: R18         Short-Term Bank Loan and Credit                     HTML     47K 
37: R19         Other Long Term Liabilities                         HTML     44K 
38: R20         Employee Benefit Liabilities, Net                   HTML    105K 
39: R21         Warrants Liability                                  HTML     43K 
40: R22         Equity                                              HTML     77K 
41: R23         Share-Based Compensation                            HTML    120K 
42: R24         Contingent Liabilities, Guarantees, Commitments     HTML     35K 
                and Charges                                                      
43: R25         Operating Segments                                  HTML    176K 
44: R26         Selected Statements of Profit or Loss Data          HTML    162K 
45: R27         Reorganization                                      HTML     34K 
46: R28         Income Taxes (Tax Benefit), Net                     HTML     94K 
47: R29         Loss Per Ordinary Share                             HTML     61K 
48: R30         Related Parties                                     HTML     74K 
49: R31         Material Accounting Policies (Policies)             HTML    139K 
50: R32         General (Tables)                                    HTML     49K 
51: R33         Material Accounting Policies (Tables)               HTML     44K 
52: R34         Financial Instruments (Tables)                      HTML    255K 
53: R35         Trade Receivables, Net (Tables)                     HTML    132K 
54: R36         Other Receivables and Prepaid Expenses (Tables)     HTML     48K 
55: R37         Property and Equipment, Net (Tables)                HTML    139K 
56: R38         Leases (Tables)                                     HTML     79K 
57: R39         Goodwill and Intangible Assets, Net (Tables)        HTML    152K 
58: R40         Other Long-Term Assets (Tables)                     HTML     44K 
59: R41         Accrued Expenses and Other Payables (Tables)        HTML     49K 
60: R42         Short-Term Bank Loan and Credit (Tables)            HTML     47K 
61: R43         Other Long Term Liabilities (Tables)                HTML     42K 
62: R44         Employee Benefit Liabilities, Net (Tables)          HTML    104K 
63: R45         Warrants Liability (Tables)                         HTML     40K 
64: R46         Equity (Tables)                                     HTML     67K 
65: R47         Share-Based Compensation (Tables)                   HTML    123K 
66: R48         Operating Segments (Tables)                         HTML    172K 
67: R49         Selected Statements of Profit or Loss Data          HTML    165K 
                (Tables)                                                         
68: R50         Income Taxes (Tax Benefit), Net (Tables)            HTML     89K 
69: R51         Loss Per Ordinary Share (Tables)                    HTML     61K 
70: R52         Related Parties (Tables)                            HTML     71K 
71: R53         General (Details)                                   HTML     80K 
72: R54         General - Identifiable net assets of Gesher         HTML     53K 
                (Details)                                                        
73: R55         MATERIAL ACCOUNTING POLICIES - Property and         HTML     42K 
                equipment (Details)                                              
74: R56         MATERIAL ACCOUNTING POLICIES - Leases (Details)     HTML     37K 
75: R57         MATERIAL ACCOUNTING POLICIES - Employee benefit     HTML     34K 
                liabilities (Details)                                            
76: R58         MATERIAL ACCOUNTING POLICIES - Intangible assets    HTML     44K 
                (Details)                                                        
77: R59         FINANCIAL INSTRUMENTS - Foreign currency risk       HTML     36K 
                (Details)                                                        
78: R60         FINANCIAL INSTRUMENTS - Liquidity risk (Details)    HTML     58K 
79: R61         FINANCIAL INSTRUMENTS - Changes in liabilities      HTML     70K 
                arising from financing activities (Details)                      
80: R62         FINANCIAL INSTRUMENTS - Fair value measurement      HTML     52K 
                hierarchy for financial instruments assets and                   
                liabilities carried at fair value (Details)                      
81: R63         FINANCIAL INSTRUMENTS - changes in level 3          HTML     47K 
                (Details)                                                        
82: R64         Trade Receivables, Net (Details)                    HTML     39K 
83: R65         Trade Receivables, Net - Movement in allowance for  HTML     50K 
                doubtful accounts (Details)                                      
84: R66         TRADE RECEIVABLES, NET - Credit risk exposure       HTML     59K 
                (Details)                                                        
85: R67         Other Receivables and Prepaid Expenses (Details)    HTML     44K 
86: R68         Property and Equipment, Net (Details)               HTML     71K 
87: R69         Leases (Details)                                    HTML     63K 
88: R70         Goodwill and Intangible Assets, Net (Details)       HTML    118K 
89: R71         Other Long-Term Assets (Details)                    HTML     38K 
90: R72         Accrued Expenses and Other Payables (Details)       HTML     44K 
91: R73         Short-Term Bank Loan and Credit (Details)           HTML     38K 
92: R74         Short-Term Bank Loan and Credit - Additional        HTML     37K 
                information (Details)                                            
93: R75         Other Long Term Liabilities (Details)               HTML     36K 
94: R76         Other Long Term Liabilities - Additional            HTML     45K 
                information (Details)                                            
95: R77         Employee Benefit Liabilities, Net (Details)         HTML     34K 
96: R78         Employee Benefit Liabilities, Net - Changes in the  HTML     60K 
                defined benefit obligation and fair value of plan                
                assets (Details)                                                 
97: R79         EMPLOYEE BENEFIT LIABILITIES, NET - Principal       HTML     43K 
                assumptions underlying the defined benefit plan                  
                (Details)                                                        
98: R80         Warrants Liability (Details)                        HTML     59K 
99: R81         Equity (Details)                                    HTML     71K 
100: R82         Equity - Composition of share capital (Details)     HTML     65K  
101: R83         EQUITY - Movement in issued and outstanding share   HTML     41K  
                capital (Details)                                                
102: R84         SHARE-BASED COMPENSATION - Assumptions (Details)    HTML     44K  
103: R85         SHARE-BASED COMPENSATION - Share-based              HTML     44K  
                compensation expense was recorded in the statement               
                of profit or loss and other comprehensive loss                   
                (Details)                                                        
104: R86         SHARE-BASED COMPENSATION - Changes in outstanding   HTML     59K  
                share options (Details)                                          
105: R87         SHARE-BASED COMPENSATION - Additional information   HTML     43K  
                (Details)                                                        
106: R88         SHARE-BASED COMPENSATION - Changes in outstanding   HTML     54K  
                RSU (Details)                                                    
107: R89         Commitments and Contingent Liabilities (Details)    HTML     39K  
108: R90         OPERATING SEGMENTS - General (Details)              HTML     34K  
109: R91         OPERATING SEGMENTS - Revenue and operating loss     HTML     57K  
                per segments (Details)                                           
110: R92         OPERATING SEGMENTS - Geographic information on      HTML     58K  
                revenue (Details)                                                
111: R93         Selected Statements of Profit or Loss Data          HTML    100K  
                (Details)                                                        
112: R94         Reorganization (Details)                            HTML     35K  
113: R95         Income Taxes (TAX BENEFIT), NET - Tax rates         HTML     40K  
                (Details)                                                        
114: R96         Income Taxes (TAX BENEFIT), NET - Carryforward      HTML     46K  
                losses for tax purposes (Details)                                
115: R97         Income Taxes (TAX BENEFIT), NET - Deferred income   HTML     49K  
                taxes (Details)                                                  
116: R98         Income Taxes (TAX BENEFIT), NET - Taxes on income   HTML     43K  
                (Tax Benefit) Included in Profit or Loss (Details)               
117: R99         Loss Per Ordinary Share (Details)                   HTML     57K  
118: R100        Related Parties (Details)                           HTML     40K  
119: R101        Related Parties - Benefits to directors (Details)   HTML     39K  
120: R102        RELATED PARTIES - Compensation of key management    HTML     43K  
                personnel (Details)                                              
122: XML         IDEA XML File -- Filing Summary                      XML    229K  
125: XML         XBRL Instance -- crgo-20231231x20f_htm               XML   4.79M  
121: EXCEL       IDEA Workbook of Financial Report Info              XLSX    219K  
15: EX-101.CAL  XBRL Calculations -- crgo-20231231_cal               XML    210K 
16: EX-101.DEF  XBRL Definitions -- crgo-20231231_def                XML    731K 
17: EX-101.LAB  XBRL Labels -- crgo-20231231_lab                     XML   1.81M 
18: EX-101.PRE  XBRL Presentations -- crgo-20231231_pre              XML   1.26M 
14: EX-101.SCH  XBRL Schema -- crgo-20231231                         XSD    306K 
123: JSON        XBRL Instance as JSON Data -- MetaLinks              461±   716K  
124: ZIP         XBRL Zipped Folder -- 0001410578-24-000252-xbrl      Zip   1.34M  


‘EX-15.1’   —   Letter re: Unaudited Interim Financial Info


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



 C:  <!  <> 

Exhibit 15.1

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the Registration Statement (Form S-8 No. 333-270303) pertaining to the share incentive plans of Freightos Limited of our report dated March 21, 2024, with respect to the consolidated financial statements of Freightos Limited, included in this Annual Report (Form 20-F) for the year ended December 31, 2023, filed with the Securities and Exchange Commission.

/s/ Kost Forer Gabbay & Kasierer

March 21, 2024

KOST FORER GABBAY & KASIERER

Haifa, Israel

A Member Firm of EY Global



Dates Referenced Herein

This ‘20-F’ Filing    Date    Other Filings
Filed on:3/21/24None on these Dates
For Period end:12/31/23
 List all Filings 


6 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/30/23  Freightos Ltd.                    20-F       12/31/22  125:19M                                    Toppan Merrill/FA2
 2/22/23  Freightos Ltd.                    F-1                  236:35M                                    Toppan Merrill/FA
 1/25/23  Gesher I Acquisition Corp.        8-K:1,2,3,5 1/25/23   14:382K                                   Toppan Merrill/FA
12/09/22  Freightos Ltd.                    F-4                   23:13M                                    Toppan Merrill/FA
 6/06/22  Gesher I Acquisition Corp.        8-K:1,3,9   5/31/22   20:1.7M                                   Donnelley … Solutions/FA
10/14/21  Gesher I Acquisition Corp.        8-K:1,9    10/12/21    9:855K                                   EdgarAgents LLC/FA
Top
Filing Submission 0001410578-24-000252   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Copyright © 2024 Fran Finnegan & Company LLC – All Rights Reserved.
AboutPrivacyRedactionsHelp — Fri., May 10, 12:08:32.1am ET