AUDC · AudioCodes Ltd.

This 6-K discloses the adoption of a Rule 10b5-1 trading plan, a procedural mechanism that allows AudioCodes Ltd. to repurchase its ordinary shares on a pre-scheduled basis during periods when management would otherwise be prohibited from trading—such as during earnings blackouts or when in possession of material nonpublic information. The plan is designed to comply with the SEC’s Rule 10b-18 safe harbor, meaning repurchases will adhere to daily volume, price, and timing limitations to avoid market disruption. An independent broker has been authorized to execute purchases within the plan’s defined parameters, removing discretion from company insiders at the time of trade. While no specific authorization amount, duration, or funding source is disclosed, the establishment of such a plan signals management’s intent to return capital to shareholders in a disciplined, transparent manner—and may precede future repurchase activity. For investors, this reflects confidence in the company’s liquidity position and long-term value, though the absence of quantitative details (e.g., size, timeline, or funding) limits immediate financial impact assessment.