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 4.03M
Non-Canadian Issuer
2: EX-1.1 Underwriting Agreement or Conflict Minerals Report HTML 154K
-- exhibit_1-1
3: EX-2.1 Plan of Acquisition, Reorganization, Arrangement, HTML 68K
Liquidation or Succession -- exhibit_2-1
4: EX-4.13 Instrument Defining the Rights of Security Holders HTML 124K
-- exhibit_4-13
5: EX-8.1 Opinion of Counsel re: Tax Matters -- exhibit_8-1 HTML 34K
8: EX-13.1 Annual or Quarterly Report to Security Holders -- HTML 35K
exhibit_13-1
12: EX-97.1 Clawback Policy re: Recovery of Erroneously HTML 56K
Awarded Compensation -- exhibit_97-1
6: EX-12.1 Statement re: the Computation of Ratios -- HTML 37K
exhibit_12-1
7: EX-12.2 Statement re: the Computation of Ratios -- HTML 37K
exhibit_12-2
9: EX-15.1 Letter re: Unaudited Interim Financial Info -- HTML 33K
exhibit_15-1
10: EX-15.2 Letter re: Unaudited Interim Financial Info -- HTML 33K
exhibit_15-2
11: EX-15.3 Letter re: Unaudited Interim Financial Info -- HTML 33K
exhibit_15-3
18: R1 Document and Entity Information HTML 107K
19: R2 Consolidated Balance Sheets HTML 167K
20: R3 Consolidated Balance Sheets (Parenthetical 1) HTML 36K
21: R4 Consolidated Balance Sheets (Parenthetical 2) HTML 45K
22: R5 Consolidated Statements of Income HTML 128K
23: R6 Consolidated Statements of Comprehensive Income HTML 77K
24: R7 Consolidated Statements of Shareholders' Equity HTML 86K
25: R8 Consolidated Statements of Cash Flows HTML 144K
26: R9 General HTML 87K
27: R10 Significant Accounting Policies HTML 409K
28: R11 Marketable Securities HTML 57K
29: R12 Other Accounts Receivable and Prepaid Expenses HTML 51K
30: R13 Inventories HTML 48K
31: R14 Property, Plant and Equipment, Net HTML 76K
32: R15 Goodwill and Intangibles HTML 69K
33: R16 Short-Term Bank Credit and Current Maturities of HTML 62K
Long-Term Loan
34: R17 Accrued Expenses and Other Liabilities HTML 56K
35: R18 Leases HTML 103K
36: R19 Commitments and Contingent Liabilities HTML 77K
37: R20 Taxes on Income HTML 219K
38: R21 Shareholders' Equity HTML 170K
39: R22 Transactions With Related Parties HTML 103K
40: R23 Long-Term Bank Loan HTML 38K
41: R24 Major Customer and Geographic Information HTML 85K
42: R25 Selected Supplementary Statements of Income Data HTML 123K
43: R26 Significant Accounting Policies (Policies) HTML 471K
44: R27 General (Tables) HTML 71K
45: R28 Significant Accounting Policies (Tables) HTML 332K
46: R29 Marketable Securities (Tables) HTML 57K
47: R30 Other Accounts Receivable and Prepaid Expenses HTML 51K
(Tables)
48: R31 Inventories (Tables) HTML 48K
49: R32 Property, Plant and Equipment, Net (Tables) HTML 75K
50: R33 Goodwill and Intangibles (Tables) HTML 73K
51: R34 Short-Term Bank Credit and Current Maturities of HTML 61K
Long-Term Loan (Tables)
52: R35 Accrued Expenses and Other Liabilities (Tables) HTML 56K
53: R36 Leases (Tables) HTML 103K
54: R37 Commitments and Contingent Liabilities (Tables) HTML 53K
55: R38 Taxes on Income (Tables) HTML 193K
56: R39 Shareholders' Equity (Tables) HTML 169K
57: R40 Transactions With Related Parties (Tables) HTML 75K
58: R41 Major Customer and Geographic Information (Tables) HTML 81K
59: R42 Selected Supplementary Statements of Income Data HTML 123K
(Tables)
60: R43 General (Acquisition of Lioli Ceramica Pvt Ltd) HTML 59K
(Narrative) (Details)
61: R44 General (Acquisition of Omicron Supplies, LLC) HTML 39K
(Narrative) (Details)
62: R45 General (Acquisition of Magrab Naturtsen AB) HTML 53K
(Narrative) (Details)
63: R46 General (Major suppliers) (Narrative) (Details) HTML 47K
64: R47 General (Schedule of Purchase Price Allocation) HTML 87K
(Details)
65: R48 Significant Accounting Policies (Narrative) HTML 81K
(Details)
66: R49 Significant Accounting Policies (Derivatives) HTML 85K
(Details)
67: R50 Significant Accounting Policies (Inventories) HTML 43K
(Details)
68: R51 Significant Accounting Policies (Property, plant HTML 54K
and equipment, net) (Details)
69: R52 Significant Accounting Policies (Warranty) HTML 42K
(Details)
70: R53 Significant Accounting Policies (Concentrations of HTML 43K
credit risk) (Details)
71: R54 Significant Accounting Policies (Fair value of HTML 72K
financial instruments) (Details)
72: R55 Significant Accounting Policies (Schedule of HTML 52K
Accumulated Other Comprehensive Income) (Details)
73: R56 Significant Accounting Policies (Schedule of HTML 71K
Changes in Accumulated Balances of Other
Comprehensive Income) (Details)
74: R57 Significant Accounting Policies (Schedule of HTML 65K
Losses Reclassified Out of Accumulated Other
Comprehensive Income) (Details)
75: R58 Significant Accounting Policies (Accounting for HTML 54K
stock-based compensation) (Details)
76: R59 Significant Accounting Policies (Redeemable HTML 48K
Non-Controlling Interest) (Details)
77: R60 Marketable Securities (Summary of HTML 49K
Available-for-sale Marketable Securities)
(Details)
78: R61 Other Accounts Receivable and Prepaid Expenses HTML 47K
(Schedule of Other Accounts Receivable and Prepaid
Expenses) (Details)
79: R62 Inventories (Details) HTML 43K
80: R63 Property, Plant and Equipment, Net (Details) HTML 68K
81: R64 Goodwill and Intangibles (Details) HTML 46K
82: R65 Goodwill and Intangibles (Narrative) (Details) HTML 50K
83: R66 Goodwill and Intangibles (Schedule of Intangible HTML 49K
Assets) (Details)
84: R67 Goodwill and Intangibles (Schedule of Estimated HTML 49K
Amortization Expenses) (Details)
85: R68 Short-Term Bank Credit and Current Maturities of HTML 51K
Long-Term Loan (Details)
86: R69 Accrued Expenses and Other Liabilities (Details) HTML 55K
87: R70 Leases (Narrative) (Details) HTML 37K
88: R71 Leases (Schedule of Lease-Related Assets and HTML 46K
Liabilities) (Details)
89: R72 Leases (Schedule of Components of Operating Lease HTML 43K
Cost) (Details)
90: R73 Leases (Schedule of Operating Lease Liabilities) HTML 53K
(Details)
91: R74 Leases (Schedule of Supplemental Cash Flow HTML 35K
Information) (Details)
92: R75 Commitments and Contingent Liabilities (Legal HTML 79K
proceedings and contingencies) (Details)
93: R76 Commitments and Contingent Liabilities (Summary Of HTML 41K
Cumulative product Claims Activity) (Details)
94: R77 Commitments and Contingent Liabilities (Purchase HTML 35K
obligation) (Details)
95: R78 Commitments and Contingent Liabilities (Guarantees HTML 35K
and Obligations) (Details)
96: R79 Taxes on Income (Narrative) (Details) HTML 100K
97: R80 Taxes on Income (Schedule of Deferred Income HTML 63K
Taxes) (Details)
98: R81 Taxes on Income (Reconciliation of Company's HTML 71K
Effective Tax Rate to Statutory Tax Rate)
(Details)
99: R82 Taxes on Income (Schedule of Income Before Taxes HTML 43K
on Income) (Details)
100: R83 Taxes on Income (Schedule of Tax Expenses on HTML 51K
Income) (Details)
101: R84 Taxes on Income (Reconciliation of Beginning and HTML 43K
Ending Balances of Unrecognized Tax Benefits)
(Details)
102: R85 Shareholders' Equity (Narrative) (Details) HTML 73K
103: R86 Shareholders' Equity (Schedule of Share Capital) HTML 41K
(Details)
104: R87 Shareholders' Equity (Summary of Stock Option HTML 76K
Activity) (Details)
105: R88 Shareholders' Equity (Summary of Activities HTML 75K
Relating to Company's RSUs Granted to Employees)
(Details)
106: R89 Shareholders' Equity (Schedule of Awards HTML 73K
Outstanding) (Details)
107: R90 Shareholders' Equity (Schedule Compensation HTML 45K
Expenses) (Details)
108: R91 Transactions With Related Parties (Kibbutz) HTML 104K
(Details)
109: R92 Transactions With Related Parties (Schedule of HTML 48K
Transactions with Related Parties) (Details)
110: R93 Transactions With Related Parties (Schedule of HTML 43K
Balances with Related Parties) (Details)
111: R94 Long-Term Bank Loan (Narrative) (Details) HTML 38K
112: R95 Major Customer and Geographic Information HTML 35K
(Narrative) (Details)
113: R96 Major Customer and Geographic Information HTML 57K
(Schedule of Revenues) (Details)
114: R97 Major Customer and Geographic Information HTML 48K
(Schedule of Long-Lived Assets) (Details)
115: R98 Selected Supplementary Statements of Income Data HTML 107K
(Details)
117: XML IDEA XML File -- Filing Summary XML 220K
120: XML XBRL Instance -- zk2431067_htm XML 4.31M
116: EXCEL IDEA Workbook of Financial Report Info XLSX 228K
14: EX-101.CAL XBRL Calculations -- cste-20231231_cal XML 268K
15: EX-101.DEF XBRL Definitions -- cste-20231231_def XML 1.03M
16: EX-101.LAB XBRL Labels -- cste-20231231_lab XML 2.76M
17: EX-101.PRE XBRL Presentations -- cste-20231231_pre XML 1.54M
13: EX-101.SCH XBRL Schema -- cste-20231231 XSD 298K
118: JSON XBRL Instance as JSON Data -- MetaLinks 774± 1.11M
119: ZIP XBRL Zipped Folder -- 0001178913-24-000849-xbrl Zip 962K
‘EX-12.1’ — Statement re: the Computation of Ratios — exhibit_12-1
This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]
EXHIBIT 12.1
CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER PURSUANT TO
EXCHANGE ACT RULE 13A-14(A)/15D-14(A)
AS ADOPTED PURSUANT TO SECTION 302
OF THE SARBANES-OXLEY ACT OF 2002
1. I have reviewed this annual report on Form 20-F of Caesarstone Ltd.;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the
company as of, and for, the periods presented in this report;
4.
The company’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over
financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for
the company and have:
(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to
the company, including its
consolidated
subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c) Evaluated the effectiveness of
the company’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation; and
(d) Disclosed in this report any change in
the company’s internal control over financial reporting that occurred during the period covered by the annual report that has materially affected, or is reasonably likely to
materially affect,
the company’s internal control over financial reporting; and
5.
The company’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to
the company’s auditors and the audit committee of
the company’s board
of directors (or persons performing the equivalent functions):
(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect
the company’s ability to record, process,
summarize and report financial information; and
(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in
the company’s internal control over financial reporting.
|
|
|
|
|
|
|
Chief Executive Officer
|
|
|
(Principal Executive Officer)
|
|
