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Caesarstone Ltd. – ‘20-F’ for 12/31/23 – ‘EX-101.DEF’

On:  Wednesday, 3/6/24, at 4:44pm ET   ·   For:  12/31/23   ·   Accession #:  1178913-24-849   ·   File #:  1-35464

Previous ‘20-F’:  ‘20-F’ on 3/15/23 for 12/31/22   ·   Latest ‘20-F’:  This Filing   ·   4 References:   

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

 3/06/24  Caesarstone Ltd.                  20-F       12/31/23  120:18M                                    Z-K Global Ltd./FA

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-101.DEF’   —   XBRL Definitions — cste-20231231_def

This Exhibit is an XBRL File.

                                                                                                                                                                                
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4 Previous Filings that this Filing References

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

10/25/18  Caesarstone Ltd.                  6-K        10/25/18    3:393K                                   Z-K Global Ltd./FA
 3/07/16  Caesarstone Ltd.                  20-F       12/31/15  107:15M                                    Z-K Global Ltd./FA
 3/06/12  Caesarstone Ltd.                  F-1/A                 11:4.8M                                   Donnelley … Solutions/FA
 2/16/12  Caesarstone Ltd.                  F-1                   33:6.9M                                   Donnelley … Solutions/FA
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