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Qualys

qlys · NASDAQ Technology
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Employees 1001-5000
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FY2021 Annual Report · Qualys
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Table of Contents

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-K

☒

☐

Annual Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the Annual Period Ended December 31, 2021
or

For the transition period from          to
Commission file number 001-35662

QUALYS, INC.
(Exact name of registrant as specified in its charter)

Delaware
(State or other jurisdiction of
incorporation or organization)

77-0534145
(I.R.S. Employer
Identification Number)

919 E. Hillsdale Boulevard, 4th Floor, Foster City, California 94404
(Address of principal executive offices, including zip code)
(650) 801-6100
(Registrant’s telephone number, including area code)

Title of each class
Common stock, $0.001 par value per share

Securities registered pursuant to section 12(b) of the Act:
Trading Symbol(s)
QLYS

Name of exchange on which registered
NASDAQ Stock Market

Securities registered pursuant to section 12(g) of the Act: None
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 if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the 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  12  months  (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 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,  a  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. 
☒  
Large accelerated filer

Non-accelerated filer

Accelerated filer

☐  

☐  

Smaller reporting company
Emerging growth company

☐
☐

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 financial accounting 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 financial reporting 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. ☒
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).    Yes  ☐    No  ☒
As of June 30, 2021, the aggregate market value of voting shares of common stock held by non-affiliates of the registrant was $2,961 million based on the
last reported sale price of the registrant's common stock on June 30, 2021. Shares of common stock held by each executive officer and director and by each
person who owns 10% or more of the outstanding common stock have been excluded in that such persons may be deemed to be affiliates. This determination
of affiliate status is not necessarily a conclusive determination for other purposes.
The number of shares of the registrant's common stock outstanding as of February 16, 2022 was 39,029,415 shares.

DOCUMENTS INCORPORATED BY REFERENCE
Portions of the registrant's Proxy Statement for its 2022 Annual Meeting of Stockholders are incorporated by reference in Part III of this Annual Report on
Form 10-K where indicated. Such proxy statement will be filed with the Securities and Exchange Commission within 120 days of the registrant's fiscal year
ended December 31, 2021.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

Risk Factor Summary
Note Regarding Forward-Looking Statements

Business

Item 1.
Item 1A. Risk Factors
Item 1B. Unresolved Staff Comments
Item 2.
Item 3.
Item 4. Mine Safety Disclosures

Properties
Legal Proceedings

Qualys, Inc.
TABLE OF CONTENTS

PART I

PART II

[Reserved]

Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
Item 6.
Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations
Item 7A. Quantitative and Qualitative Disclosures About Market Risk
Item 8.
Item 9.
Item 9A. Controls and Procedures
Item 9B. Other Information
Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

Financial Statements and Supplementary Data
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

Item 10. Directors, Executive Officers and Corporate Governance
Item 11. Executive Compensation
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
Item 13. Certain Relationships and Related Transactions, and Director Independence
Item 14. Principal Accounting Fees and Services

PART III

Item 15. Exhibits and Financial Statement Schedules
Signatures

PART IV

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RISK FACTOR SUMMARY

Our business is subject to significant risks and uncertainties that make an investment in us speculative and risky. Below we summarize what we
believe are the principal risk factors but these risks are not the only ones we face, and you should carefully review and consider the full discussion of our
risk factors in the section titled “Risk Factors,” together with the other information in this Annual Report on Form 10-K. If any of the following risks
actually occurs (or if any of those listed elsewhere in this Annual Report on Form 10-K occur), our business, reputation, financial condition, results of
operations,  revenue,  and  future  prospects  could  be  seriously  harmed.  Additional  risks  and  uncertainties  that  we  are  unaware  of,  or  that  we  currently
believe are not material, may also become important factors that adversely affect our business.

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The continued spread of Coronavirus Disease 2019 (COVID-19), or any similar widespread infectious disease outbreak, could harm our
business, financial condition and results of operations.
Our quarterly operating results may vary from period to period, which could result in our failure to meet expectations with respect to operating
results and cause the trading price of our stock to decline.
If we do not successfully anticipate market needs and opportunities or are unable to enhance our solutions and develop new solutions that meet
those needs and opportunities on a timely or cost-effective basis, we may not be able to compete effectively and our business and financial
condition may be harmed.
If we fail to continue to effectively scale and adapt our platform to meet the performance and other requirements of our customers, our
operating results and our business would be harmed.
If we are unable to renew existing subscriptions for our IT, security and compliance solutions, sell additional subscriptions for our solutions
and attract new customers, our operating results would be harmed. 
If the market for cloud solutions for IT, security and compliance does not evolve as we anticipate, our revenues may not grow and our
operating results would be harmed.
Our current research and development efforts may not produce successful products or enhancements to our platform that result in significant
revenue, cost savings or other benefits in the near future.
Our platform, website and internal systems may be subject to intentional disruption or other security incidents that could result in liability and
adversely impact our reputation and future sales.
Our sales cycle can be long and unpredictable, and our sales efforts require considerable time and expense. As a result, revenues may vary
from period to period, which may cause our operating results to fluctuate and could harm our business.
Adverse economic conditions or reduced IT spending may adversely impact our business.
Our IT, security and compliance solutions are delivered from eleven shared cloud platforms, and any disruption of service at these facilities would
interrupt or delay our ability to deliver our solutions to our customers which could reduce our revenues and harm our operating results.
• We face competition in our markets, and we may lack sufficient financial or other resources to maintain or improve our competitive position.
If our solutions fail to detect vulnerabilities or incorrectly detect vulnerabilities, our brand and reputation could be harmed, which could have
•
an adverse effect on our business and results of operations.
If we are unable to continue the expansion of our sales force, sales of our solutions and the growth of our business would be harmed.

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• We rely on third-party channel partners to generate a substantial amount of our revenues, and if we fail to expand and manage our distribution

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channels, our revenues could decline and our growth prospects could suffer.
A significant portion of our customers, channel partners and employees are located outside of the United States, which subjects us to a number
of risks associated with conducting international operations, and if we are unable to successfully manage these risks, our business and
operating results could be harmed.
Our business and operations have experienced significant growth, and if we do not appropriately manage any future growth, or are unable to
improve our systems and processes, our operating results may be negatively affected.
A portion of our revenues are generated by sales to government entities, which are subject to a number of challenges and risks.
Undetected software errors or flaws in our solutions could harm our reputation, decrease market acceptance of our solutions or result in
liability.
Our solutions could be used to collect and store personal information of our customers’ employees or customers, and therefore privacy and
other data handling concerns could result in additional cost and liability to us or inhibit sales of our solutions.
Our solutions contain third-party open source software components, and our failure to comply with the terms of the underlying open source
software licenses could restrict our ability to sell our solutions.

• We use third-party software and data that may be difficult to replace or cause errors or failures of our solutions that could lead to lost customers

•
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or harm to our reputation and our operating results.
Failure to protect our proprietary technology and intellectual property rights could substantially harm our business and operating results.
Assertions by third parties of infringement or other violations by us of their intellectual property rights could result in significant costs and
harm our business and operating results.

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NOTE REGARDING FORWARD-LOOKING STATEMENTS

In addition to historical information, this Annual Report on Form 10-K contains "forward-looking" statements within the meaning of Section 21E of the
Securities Exchange Act of 1934, as amended, or the Exchange Act. Forward-looking statements generally relate to future events or our future financial or
operating  performance.  In  some  cases,  it  is  possible  to  identify  forward-looking  statements  because  they  contain  words  such  as  "anticipates,"  "believes,"
"contemplates," "continue," "could," "estimates," "expects," "future," "intends," "likely," "may," "plans," "potential," "predicts," "projects," "seek," "should,"
"target," or "will," or the negative of these words or other similar terms or expressions that concern our expectations, strategy, plans or intentions. Forward-
looking statements contained in this Annual Report on Form 10-K include, but are not limited to, statements about:

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our financial performance, including our revenues, costs, expenditures, growth rates, operating expenses and ability to generate positive cash
flow to fund our operations and sustain profitability;
anticipated technology trends, such as the use of cloud solutions;
our ability to adapt to changing market conditions;
the impact of the ongoing COVID-19 pandemic and related public health measures on our business;
economic and financial conditions, including volatility in foreign exchange rates;
our ability to diversify our sources of revenues, including selling additional solutions to our existing customers and our ability to pursue new
customers;
the effects of increased competition in our market;
our ability to innovate and enhance our cloud solutions and platform and introduce new solutions;
our ability to effectively manage our growth;
our anticipated investments in sales and marketing, our infrastructure, new solutions, research and development, and acquisitions;
maintaining and expanding our relationships with channel partners;
our ability to maintain, protect and enhance our brand and intellectual property;
costs associated with defending intellectual property infringement and other claims;
our ability to attract and retain qualified employees and key personnel, including sales and marketing personnel;
our ability to successfully enter new markets and manage our international expansion;
our expectations, assumptions and conclusions related to our income tax provision, our deferred tax assets and our effective tax rate; and
other factors discussed in this Annual Report on Form 10-K in the sections titled "Risk Factors," "Management's Discussion and Analysis of
Financial Condition and Results of Operations" and "Business."

We have based the forward-looking statements contained in this Annual Report on Form 10-K primarily on our current expectations and projections
about  future  events  and  trends  that  we  believe  may  affect  our  business,  financial  condition,  results  of  operations  and  prospects.  The  results,  events  and
circumstances reflected in these forward-looking statements are subject to risks, uncertainties, assumptions, and other factors including those described in
Part  I,  Item  1A  (Risk  Factors)  of  this  Annual  Report  and  those  discussed  in  other  documents  we  file  with  the  U.S.  Securities  and  Exchange
Commission (SEC). Moreover, we operate in a very competitive and rapidly changing environment. New risks and uncertainties emerge from time to time,
and it is not possible for us to predict all risks and uncertainties that could have an impact on the forward-looking statements used herein. We cannot provide
assurance  that  the  results,  events,  and  circumstances  reflected  in  the  forward-looking  statements  will  be  achieved  or  occur,  and  actual  results,  events  or
circumstances could differ materially from those described in the forward-looking statements.

You should not rely on forward-looking statements as predictions of future events. Except as required by law, neither we nor any other person assumes
responsibility  for  the  accuracy  and  completeness  of  the  forward-looking  statements,  and  we  undertake  no  obligation  to  update  any  forward-looking
statements to reflect events or circumstances after the date of such statements.

Qualys, the Qualys logo and other trademarks and service marks of Qualys appearing in this Annual Report on Form 10-K are the property of Qualys.
This Annual Report on Form 10-K also contains trademarks and trade names of other businesses that are the property of their respective holders. We have
omitted the ® and ™ designations, as applicable, for the trademarks used in this Annual Report on Form 10-K.

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Item 1.

Business

Overview

PART I

We  are  a  pioneer  and  leading  provider  of  a  cloud-based  platform  delivering  information  technology  (IT),  security  and  compliance  solutions.  Our
integrated suite of IT, security and compliance solutions delivered on our Qualys Cloud Platform enables our customers to: 1) identify and manage their IT
assets across on-premises, endpoints, cloud, containers, and mobile environments; 2) collect and analyze large amounts of IT security data; 3) discover and
prioritize  vulnerabilities;  4)  recommend  and  implement  remediation  actions;  and  5)  verify  the  implementation  of  such  actions.  This  helps  organizations
protect their systems and applications from ever-evolving cyber-attacks and helps achieve compliance with internal policies and external regulations.

Our cloud solutions address the growing IT, security and compliance complexities and risks that are amplified by the dissolving boundaries between
internal  and  external  IT  infrastructures  and  web  environments,  the  rapid  adoption  of  cloud  computing,  containers  and  serverless  IT  models,  and  the
proliferation of geographically dispersed IT assets. Organizations use our integrated suite of solutions to cost-effectively obtain a unified view of their IT
asset  inventory  as  well  as  security  and  compliance  posture  across  globally-distributed  IT  infrastructures  as  our  solution  offers  a  single  platform  for
information technology, information security, application security, endpoint, developer security and cloud teams.

IT infrastructures are more complex and globally-distributed today than ever before, as organizations of all sizes increasingly rely upon a myriad of
interconnected information systems and related IT assets, such as servers, databases, web applications, routers, switches, desktops, laptops, other physical
and  virtual  infrastructure,  and  numerous  external  networks  and  cloud  services.  In  this  environment,  new  and  evolving  digital  technologies  intended  to
improve organizations’ operations can also increase vulnerability to cyber-attacks, which can expose sensitive data, damage IT and physical infrastructures,
and result in serious financial or reputational consequences. In addition, the rapidly increasing amount of data and devices in IT environments makes it more
difficult  to  identify  and  remediate  vulnerabilities  in  a  timely  manner.  The  predominant  approach  to  IT  security  has  been  to  implement  multiple  disparate
security products that can be costly and difficult to deploy, integrate and manage and may not adequately protect organizations. As a result, we believe there
is a large and growing opportunity for comprehensive cloud-based IT, security and compliance solutions delivered in a single platform.

We  designed  our  Qualys  Cloud  Platform  to  transform  the  way  organizations  secure  and  protect  their  IT  infrastructures  and  applications.  Our  cloud
platform  offers  an  integrated  suite  of  solutions  that  automates  the  lifecycle  of  asset  discovery  and  management,  security  assessments,  and  compliance
management  for  an  organization’s  IT  infrastructure  and  assets,  whether  such  infrastructure  and  assets  reside  inside  the  organization,  on  their  network
perimeter, on endpoints or in the cloud. Since inception, our solutions have been designed to be delivered through the cloud and to be easily and rapidly
deployed on a global scale, enabling faster implementation and lower total cost of ownership than traditional on-premises enterprise software products. Our
customers, ranging from some of the largest global organizations to small businesses, are served from our globally-distributed cloud platform, enabling us to
rapidly deliver new solutions, enhancements and security updates.

We believe that our cloud platform provides our customers with unique advantages, including:

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No hardware to buy or manage. There is no infrastructure or software to buy and maintain thus reducing our customers’ operating costs; all
services are accessible in the cloud via web interface. Qualys operates and maintains the platform.
Real-time visibility in one place, anytime and anywhere. Our customers can conveniently see their security and compliance posture across their
global IT asset inventory in one browser window, without plugins or a virtual private network (VPN), whenever and wherever Internet access is
available.
Easy global scanning. Our customers can easily perform scans on geographically distributed and segmented networks at the perimeter, behind
the firewall, on dynamic cloud environments and on endpoints.
Seamless scaling. Our cloud platform is a scalable, comprehensive, and end-to-end solution for the IT, security and compliance needs of our
customers. Our customers can seamlessly add new coverage, users and services after they have deployed our platform.
Up to date resources. Qualys has one of the largest knowledge bases of vulnerability signatures in the industry. All security updates are made in
real-time.
Data stored securely. Data is securely stored and processed in a multi-tiered architecture of load-balanced servers. Our encrypted databases are
physically and logically secured.

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We were founded and incorporated in December 1999 with a vision of transforming the way organizations secure and protect their IT infrastructure and
applications and initially launched our first cloud solution, Vulnerability Management (VM), in 2000. As VM gained acceptance, we introduced additional
solutions to help customers manage increasing IT, security and compliance requirements. Today, the suite of solutions that we offer on our cloud platform
and  refer  to  as  the  Qualys  Cloud  Apps  helps  our  customers  protect  a  range  of  assets  across  on-premises,  endpoints,  cloud,  containers,  and  mobile
environments. These Cloud Apps address and include:

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IT Security: Vulnerability Management (VM), Vulnerability Management, Detection and Response (VMDR), Threat Protection (TP),
Continuous Monitoring (CM), Patch Management (PM), Multi-Vector Endpoint Detection and Response (EDR), Certificate Assessment (CRA),
SaaS Detection and Response (SaaSDR), Secure Enterprise Mobility (SEM);
Compliance: Policy  Compliance  (PC),  Security  Configuration  Assessment  (SCA),  PCI  Compliance  (PCI),  File  Integrity  Monitoring  (FIM),
Security Assessment Questionnaire (SAQ), Out of-Band Configuration Assessment (OCA); 
• Web Application Security: Web Application Scanning (WAS), Web Application Firewall (WAF);
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Asset Management: Global Asset View (GAV), Cybersecurity Asset Management (CSAM), Certificate Inventory (CRI); and
Cloud/Container Security: Cloud Inventory (CI), Cloud Security Assessment (CSA), Container Security (CS).

We provide our solutions through a software-as-a-service model, primarily with renewable annual subscriptions. These subscriptions require customers
to  pay  a  fee  in  order  to  access  each  of  our  cloud  solutions.  We  generally  invoice  our  customers  for  the  entire  subscription  amount  at  the  start  of  the
subscription term, and the invoiced amounts are treated as deferred revenues and are recognized ratably over the term of each subscription. We continue to
experience revenue growth from our existing customers as they renew and purchase additional subscriptions, as well as from the addition of new customers
to our cloud platform.

Our Qualys Cloud Platform is currently used by over 10,000 customers worldwide, including a majority of each of the Forbes Global 100 and Fortune

100. Our revenues increased to $411.2 million in 2021 from $363.0 million in 2020 and $321.6 million in 2019. 

Our Platform

Our  cloud  platform  consists  of  a  suite  of  IT  security,  compliance,  web  application  security,  asset  management  and  cloud  and  container  security
solutions, which we refer to as the Qualys Cloud Apps, that leverages our shared and extensible core services and our highly scalable multi-tenant cloud
infrastructure. We also provide open application program interfaces, or APIs, and other developer tools that allow third parties to embed our technology into
their solutions and build applications on our cloud platform.

Our cloud platform utilizes physical and virtual sensors, and cloud agents that provide our customers with continuous visibility enabling customers to
respond to threats immediately. Customers can extend visibility to all known IT infrastructure using our Out-of-Band Configuration Assessment sensor for
systems that are air-gapped or otherwise difficult to assess.

The Qualys Cloud Platform automatically gathers and analyzes security and compliance data in a scalable, state-of-the-art backend. The technology
underlying  our  cloud  infrastructure  enables  us  to  ingest,  process,  analyze  and  store  a  high  volume  of  sensor  data  coming  from  our  agents,  scanners  and
passive analyzers, and correlate information at very high speeds in a distributed manner for millions of devices.

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Our  cloud  platform  is  delivered  to  our  customers  via  our  eleven  global  shared  cloud  platforms,  or  via  our  private  platform  offering,  Qualys  Private
Cloud Platform (PCP), for customers or partners that want the platform to reside within the customer's data center. The PCP is a standalone version of our
multi-layer, multi-tenant services architecture and is a fully integrated turnkey solution, making it more scalable, cost effective and faster to deploy within a
customer's data center. Solutions delivered through our PCP are typically on the same subscription basis as solutions delivered through our shared platform.
Our PCP utilizes hardware and software owned by us and is physically located on the customer's premises. The customer is not permitted to take possession
of the software or access the software code. We also offer our PCP as a subscription-based platform services to the customer using a virtual version of our
software.  This  virtualized  PCP  allows  us  to  extend  our  security  and  compliance  solutions  without  the  complexity  and  cost  associated  with  deploying
traditional enterprise software. We also offer Private Cloud Platform Appliance (PCPA), an on-premises IT, security and compliance solution packaged in a
form-factor for medium-sized companies.

Qualys Core Services

Our core services enable integrated workflows, management and real-time analysis and reporting across all of our IT, security and compliance solutions

for our customers inside their organizations, on the perimeter, on endpoints or in the cloud.

Our  core  services  constitute  dynamic  and  customizable  dashboards  and  centrally  managed,  self-updating  integrated  Cloud  Apps,  through  a  natively
integrated unified platform. Our interactive, dynamic dashboards and cloud platform allow our customers to aggregate and correlate all of their IT, security
and  compliance  data  in  one  place,  drill  down  into  details,  and  generate  reports  customized  for  different  audiences.  Our  cloud  platform’s  powerful
Elasticsearch clusters enable customers to instantly find detailed data on any asset.

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Our core services include:

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Asset Tagging and Management. Enables  customers  to  easily  identify,  categorize  and  manage  large  numbers  of  assets  in  highly  dynamic  IT
environments and automates the process of inventory management and hierarchical organization of IT assets. Built on top of this core service is
the Qualys GAV framework, which is a global asset inventory service enabling our customers to search for information on any IT asset, scaling
to millions of assets for customers of all sizes, helping IT and security personnel to search IT assets and maintain an up-to-date inventory on a
continuous basis.
Reporting and Dashboards. A highly configurable reporting engine that provides customers with reports and dashboards based on their roles
and access privileges.
Questionnaires and Collaboration. A configurable workflow engine that enables customers to easily build questionnaires and capture existing
business processes and workflows to evaluate controls and gather evidence to validate and document compliance.
Remediation and Workflow. An  integrated  workflow  engine  that  allows  customers  to  automatically  generate  helpdesk  tickets  for  remediation
and to manage compliance exceptions based on customer-defined policies, enabling subsequent review, commentary, tracking and escalation.
This engine automatically distributes remediation tasks to IT administrators upon scan completion, tracks remediation progress and closes open
tickets once patches are applied and remediation is verified in subsequent scans.
Big  Data  Correlation  and  Analytics  Engine.  Provides  Elasticsearch  capabilities  for  indexing,  searching  and  correlating  large  amounts  of
security and compliance data with other security incidents and third-party security intelligence data. Embedded workflows enable customers to
quickly assess risk and access information for remediation, incident analysis and forensic investigations.
Alerts  and  Notifications.  Creates  email  notifications  to  alert  customers  of  new  vulnerabilities,  malware  infections,  scan  completion,  open
trouble tickets and system updates.

Qualys Cloud Apps

Many  organizations  have  an  array  of  heterogeneous  point  tools  that  do  not  interoperate  well  and  are  difficult  and  costly  to  maintain  and  integrate,
making  it  difficult  for  Chief  Information  Officers  (CIOs)  and  Chief  Information  Security  Officers  (CISOs)  to  obtain  a  single,  unified  view  of  their
organization’s security and compliance posture. The Qualys Cloud Platform and its Cloud Apps help organizations escape this tool-fragmentation dilemma
by drastically simplifying their security stacks and regaining unimpeded visibility across their IT environment.

The  Cloud  Apps  are  self-updating,  centrally  managed  and  tightly  integrated,  and  cover  a  broad  range  of  functionality  in  areas  such  as  IT  security,

compliance, web application security, asset management and cloud and container security solutions.

From  inception  through  December  31,  2020,  we  have  added  the  following  Cloud  Apps:  VM,  PC,  PCI,  WAS,  WAF,  CM,  SAQ,  TP,  FIM,

GAV (including a free version), SCA, CS, CI, CSA, CRI, CRA, OCA, PM, VMDR, and EDR. In 2021, we introduced SaaSDR, SEM, and CSAM.

We  believe  that  our  applications  are  easy  to  use  and  provide  our  customers  with  a  high  level  of  control  because  our  applications  are  part  of  one

platform, share a common user interface, utilize the same scanners and agents, access the same collected data, and leverage the same user permissions.

Our customers can subscribe to one or more of our IT, security and compliance Apps based on their initial needs and expand their subscriptions over
time to new areas within their organization or to additional Qualys solutions. For VMDR, we offer four editions of our Qualys Cloud App: Enterprise for
large enterprises, Express for medium-sized businesses, Express Lite for small-sized businesses, and Scan-on-Behalf for Scan-on-Behalf customers. For all
other  Qualys  Cloud  Apps,  we  offer  four  editions:  Enterprise  for  large  enterprises,  Express  for  medium-sized  businesses,  Express  Lite  for  small-sized
businesses, and Consulting Edition for consultants, consulting organizations and Managed Service Providers (MSPs).

Many  of  our  customers  use  multiple  Cloud  Apps  to  develop  a  more  complete  understanding  of  their  respective  environment’s  IT,  security  and

compliance posture. The Qualys Cloud Platform currently provides the following Cloud Apps to our customers:

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IT Security

Vulnerability  Management  (VM):  VM  is  an  industry  leading  and  award-winning  solution  that  automates  network  auditing  and  vulnerability
management across an organization, including network discovery and mapping, asset management, vulnerability reporting and remediation tracking. Driven
by  our  comprehensive  knowledge  base  of  known  vulnerabilities,  VM  enables  cost-effective  protection  against  vulnerabilities  without  substantial  resource
deployment.

Vulnerability Management, Detection and Response (VMDR): VMDR enables organizations to automatically discover every asset in their environment,
including unmanaged assets appearing on the network, inventory all hardware and software, and classify and tag critical assets. VMDR continuously assesses
these  assets  for  the  latest  vulnerabilities  and  applies  the  latest  threat  intel  analysis  to  prioritize  actively  exploitable  vulnerabilities.  Finally,  VMDR
automatically  detects  the  latest  superseding  patch  for  the  vulnerable  asset  and  easily  deploys  it  for  remediation.  By  delivering  all  this  in  a  single  app
workflow,  VMDR  automates  the  entire  process  and  significantly  accelerates  an  organization’s  ability  to  respond  to  threats,  thus  preventing  possible
exploitation.

Threat Protection (TP): Thousands of new vulnerabilities are disclosed annually. With TP, customers can pinpoint their most critical threats and identify
what  they  need  to  remediate  first.  TP  continuously  correlates  external  threat  information  against  a  customer's  vulnerabilities  and  IT  asset  inventory,  so
customers know which threats pose the greatest risk to their organization at any given time. As Qualys engineers continuously validate and rate new threats
from internal and external sources, TP’s live feed displays the latest vulnerability disclosures and maps them to customers’ impacted IT assets. Customers
can see the assets affected by each threat, and drill down into details.

Continuous  Monitoring  (CM):  Built  on  top  of  VM,  CM  is  a  next-generation  cloud  service  that  can  detect  network  threats  and  unexpected  changes
before they turn into breaches. Whenever CM spots an anomaly in a network, it immediately sends targeted, informative alerts to the right people for each
situation and each machine. CM tracks what happens throughout public perimeters, internal networks, and cloud environments - anywhere in the world.

Patch Management (PM): PM provides automated patch deployment capabilities by correlating vulnerabilities and patches. It continuously gathers and
uploads telemetry about installed software, open vulnerabilities and missing patches to the Qualys Cloud Platform. The resulting shared visibility of assets
and their posture enables IT and security teams to collaborate using common vulnerability-centric terminology and provides a consistent data set to analyze,
prioritize, deploy and verify patches more efficiently. 

Multi-Vector Endpoint Detection and Response (EDR): Traditional endpoint detection and response solutions focus only on endpoint activity to detect
attacks.  As  a  result,  they  lack  the  full  context  to  analyze  attacks  accurately.  This  leads  to  an  incomplete  picture  and  a  high  rate  of  false  positives  and
negatives, requiring organizations to use multiple point solutions and large incident response teams. Qualys fills the gaps by bringing a new multi-vector
approach  and  the  unifying  power  of  its  highly  scalable  Cloud  Platform  to  EDR,  providing  vital  context  and  comprehensive  visibility  to  the  entire  attack
chain, from prevention to detection to response. EDR unifies different context vectors like asset discovery, rich normalized software inventory, end-of-life
visibility, vulnerabilities and exploits, misconfigurations, in-depth endpoint telemetry, and network reachability with a powerful backend to correlate it all for
accurate assessment, detection and response.

Certificate Assessment (CRA): CRA assesses digital certificates and Transport Layer Security (TLS) configurations. CRA generates certificate instance
grades using a straightforward methodology that allows administrators to assess often overlooked server SSL/TLS configurations without having to become
SSL experts. It also identifies out-of-policy certificates with weak signatures or key length and shows how many unique Certificate Authorities were found in
the environment and how many certificates each one issued.

SaaS Detection and Response (SaaSDR): SaaSDR leverages the Qualys Cloud platform to provide continuous visibility into SaaS applications such as

Office 365, Salesforce and Zoom for configuration posture management, activity monitoring and data security insights.

Secure Enterprise Mobility (SEM): SEM extends the power of VMDR for in-depth inventory of mobile devices and their data, real time vulnerability

and misconfiguration detection, and built-in remediation with patch orchestration for all Android and iOS/iPadOS devices across the enterprise.

Compliance

Policy Compliance (PC): PC performs automated security configuration assessments on IT systems throughout a network, helping to reduce risk and
continuously  ensure  compliance  with  internal  policies  and  external  regulations.  PC  leverages  out-of-the-box  library  content  to  fast-track  compliance
assessments using industry-recommended best practices. PC also provides a centralized, interactive console for specifying baseline standards for different
hosts.  By  automating  requirement  evaluation  against  multiple  standards  for  operating  systems,  network  devices,  databases  and  server  applications,  PC
enables  the  quick  identification  of  security  issues  and  works  to  prevent  configuration  drift.  PC  works  to  prioritize  and  track  remediation  and  exceptions,
while demonstrating a repeatable auditable process for compliance management.

Security Configuration Assessment (SCA): SCA provides automatic assessment of IT assets’ configurations using the latest Center for Internet Security
(CIS)  Benchmarks  for  operating  systems,  databases,  applications  and  network  devices.  SCA  provides  intuitive  workflows  for  assessing,  monitoring,
reporting and remediating security-related configuration issues. SCA’s CIS assessments are provided via a web-based user interface and delivered from the
Qualys Cloud Platform, enabling centralized management with minimal deployment overhead. SCA users can automatically create downloadable reports and
view dashboards.

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PCI Compliance (PCI): PCI streamlines and automates compliance with PCI DSS (Payment Card Industry Data Security Standard) requirements for
protecting the collection, storage, processing and transmission of cardholder data. As an Approved Scanning Vendor, Qualys has been authorized by the PCI
Security Standards Council to conduct the required quarterly scans. PCI scans all Internet-facing networks and systems with Six Sigma (99.9996%) accuracy,
generates reports and provides detailed patching instructions. An auto-submission feature completes the compliance process once remediation is completed.

File Integrity Monitoring (FIM): FIM logs and centrally tracks file change events on common enterprise operating systems in organizations of all sizes.
FIM provides customers with a simple way to achieve centralized cloud-based visibility of activity resulting from normal patching and administrative tasks,
change control exceptions or violations, or malicious activity - then reports on that system activity as part of compliance mandates. FIM collects the critical
details needed to quickly identify changes and root out activity that violates policy or is potentially malicious. FIM helps customers to comply with change
control policy enforcement and change monitoring requirements.

Security Assessment Questionnaire (SAQ): SAQ automates and streamlines third-party and internal risk assessment processes, obviating the need to
perform  such  processes  manually  via  email  and  spreadsheets.  SAQ  easily  designs  surveys  to  assess  procedural  controls  of  IT  and  security  policies  and
practices. SAQ automates the launch and monitoring of assessment campaigns, making the process agile, accurate, comprehensive, centralized, scalable and
uniform across an organization. SAQ also provides tools for displaying, analyzing and acting on collected data, enabling the assessment of compliance with
industry standards, regulations and internal policies of third parties, like vendors and partners, and of employees.

Out-of-Band  Configuration  Assessment  (OCA):  The  OCA  sensor  and  Cloud  App  allows  customers  to  achieve  complete  visibility  of  all  known  IT
infrastructure by pushing vulnerability and configuration data to the Qualys Cloud Platform from systems that are otherwise difficult to assess, such as highly
locked-down systems, systems on disconnected or “air gap” networks, or in environments that are highly sensitive to scans. OCA’s expanded data collection
approach significantly broadens the types of technologies supported by the Qualys Cloud Platform and provides deeper assessment of configuration so that
customers have better visibility into potentially critical vulnerabilities and misconfigurations across their entire environment.

Web Application Security

Web  Application  Scanning  (WAS):  WAS  continuously  discovers  and  catalogs  web  applications  –  including  new  and  unknown  ones  –  and  detects
vulnerabilities and misconfigurations in web apps and APIs. Scaling to thousands of scans, it conducts incisive, thorough and precise testing of browser-
based  web  apps,  mobile  app  backends,  and  Internet  of  things  (IoT)  services.  Its  seamless  integration  with  the  Qualys  Web  Application  Firewall  (WAF)
enables verification of attack protection, ticket creation and one click mitigation of vulnerabilities. WAS' powerful API enables integration with other systems
and  allows  teams  to  detect  issues  within  DevOps  environments  early  in  the  application  development  process.  Bundled  malware  detection  capability  with
WAS uses reputational, behavioral, antivirus, and heuristic analyses to identify and alert on malware infecting a user's websites. By Integrating WAS with
manual testing tools and bug bounty solutions, customers can build a comprehensive web application vulnerability testing program.

Web  Application  Firewall  (WAF):  WAF  permits  the  reduction  of  application  security  cost  and  complexity  with  a  unified  platform  to  prevent  any
attempt to exploit vulnerabilities. Simple, scalable and adaptive, WAF enables the quick blocking of attacks, prevents disclosure of sensitive information, and
controls when and where customer applications are accessed. WAF and WAS work together seamlessly. Customers scan web apps with WAS, deploy one-
click virtual patches if needed in WAF, and manage it all from a centralized cloud-based portal. WAF can be deployed in minutes on prem or in the cloud, as
a virtual machine or a container, supports load-balancing as well as TLS offloading, and does not require special hardware.

Asset Management

Global  Asset  View  (GAV):  GAV  constantly  gathers  information  on  all  assets,  including  system  and  hardware  details,  running  services,  open  ports,
installed software and user accounts. Asset discovery and inventory collection is done through a combination of Qualys network scanners, Cloud Agents and
passive  scanners,  which  together  collect  comprehensive  data  from  on-premises  or  cloud  infrastructure  as  well  as  remote  endpoints.  In  order  to  create
consistent and uniform asset data, GAV normalizes raw discovery data to standardize every manufacturer name, product name, model and software version
using Qualys’ ever-evolving technology catalog as a reference. This catalog automatically extends IT asset inventory with non-discoverable metadata such as
hardware  and  software  release  dates,  end  of  life  dates,  and  license  categories.  This  new  data  layer  allows  teams  to  detect  issues  such  as  unauthorized
software, outdated hardware or end-of-life software, which can help properly tag, support, and secure business-critical assets. Additionally, customers can
sync their asset information with ServiceNow CMDB.

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Cybersecurity Asset Management (CSAM): CSAM is an all-in-one solution that leverages the power of the Qualys Cloud Platform with its multiple
native sensors and CMDB synchronization to continuously inventory known and unknown assets, discover installed applications, and overlay business and
risk context to establish asset criticality. It identifies unauthorized or end-of-life and end-of-service software and the absence of required security tools, and
assesses the health of the attack surface. Further, CSAM enables response options with threat alerts and software removal and delivers regulatory reporting in
support of FedRAMP, PCI-DSS and other mandates.

Certificate Inventory (CRI): CRI continuously scans global IT assets from a single console to discover internal and external certificates issued from any
certificate authority across all enterprise IT assets, both on premise and in the cloud. As a result, certificates can be renewed before they expire, which stops
certificate-related  outages  and  improves  availability.  It  collects  all  certificate,  vulnerability  and  configuration  data  required  for  certificate  inventory  and
analysis. CRI also reveals how many certificates are out of compliance or do not follow organizational policies for key length, for signature algorithms or for
the use of trusted and approved Certificate Authorities through the use of highly customizable dashboards and provides users a comprehensive overview of
Qualys SSL Labs-caliber certificate grades for internal and externally facing certificates.

Cloud / Container Security

Cloud  Inventory  (CI):  CI  delivers  continuous  visibility  into  public  cloud  accounts.  In  one  single-pane  view,  it  inventories  virtual  machines,  storage
buckets,  databases,  security  groups,  Access  Control  Lists  (ACLs),  Elastic  Load  Balancers  (ELBs)  and  users  –  across  all  regions,  multiple  accounts  and
multiple cloud platforms. CI continuously tracks assets and enables users to quickly understand the topography of their cloud environment and uncover the
root cause of incidents.

Cloud  Security  Assessment  (CSA):  CSA  provides  a  continuous  assessment  of  the  security  posture  of  an  organization’s  cloud  resources  against
misconfigurations,  malicious  behavior,  and  nonstandard  deployments.  CSA  evaluates  resources  against  CIS  benchmarks  and  best  practices  to  identify
misconfigured  storage  buckets,  security  groups,  Relational  Database  Service,  exposing  data  and  the  resource  for  public  exploitation.  CSA  correlates  host
vulnerabilities  and  compliance  data  into  intelligent  insights  which  allow  users  to  quickly  detect  risks  throughout  their  complex  cloud  environments.
With CSA, users gain real-time visibility into their up-to-date security and compliance posture of public clouds in one single-pane view.

Container  Security  (CS):  CS  delivers  container-native  visibility  and  protection  throughout  the  entire  lifecycle  of  containerized  applications.  It
incorporates  scanning  of  container  images  for  software  composition  and  enforcement  of  hardened  container  stack  configurations  for  continuous
policy compliance, whether the images are on the build machines, in the container registries or in the runtime cluster nodes. CS uses a unique 'layered-in'
approach to provide deep visibility into all the application activities and automatically creates a behavior profile, which is enforced on each container for
runtime  protection.  By  integrating  with  continuous  integration  and  continuous  delivery  pipelines  and  toolchains,  CS  enables  DevSecOps  processes  and
transparent enforcement of security and compliance without compromising the speed and agility of containers and serverless deployment models. This leads
to significant cost benefits for enterprises compared to certain legacy security solutions.

Free Services

We also offer organizations of all sizes free security and compliance services based on the Qualys Cloud Platform:
•

Qualys Global Asset View app automatically creates a continuous, real-time inventory of known and unknown assets throughout a user's global IT
footprint across on-premises, endpoints, multi-cloud, mobile, containers, operational technology and IoT. The app also automatically normalizes
and categorizes assets to ensure clean, reliable, and consistent data. In-depth asset details provide fine-grained visibility on the system, services,
installed software, network, and users. It also detects any device that connects to a user's networks, via passive scanning technology. Upon an
unknown device detection, users can install a light-weight Qualys self-updating agent (3MB) to turn the device into a managed device or launch a
vulnerability scan.

•

•

•

Qualys Community Edition automatically gathers and analyzes security and compliance data from hybrid IT environments to provide a complete,
continuously  updated,  and  instant  view  of  monitored  IT  assets  on-premises  or  in  the  cloud,  as  well  as  web  apps,  from  a  single-pane-of-glass
interface. The Community Edition is limited to one user with data retention for three months.

Qualys CloudView continuously discovers and tracks assets and resources across public cloud deployments to provide users both real-time and
historical views of cloud inventory. It collects metadata about cloud assets and resources to help users understand the relationships between public
cloud  assets  and  resources  across  different  dimensions  and  then  discover  their  threat  posture  based  on  those  attributes  and  relationships.
CloudView is limited to three accounts per public cloud platform.

Qualys CertView inventories and assesses all Internet-facing certificates to generate SSL/TLS configuration grades, identifies the certificate issuer
and tracks certificate expirations to help stop expired and expiring certificates from interrupting critical business functions.

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Our Growth Strategy

We intend to strengthen our leadership position as a trusted provider of cloud-based IT, security and compliance solutions. The key elements of our

growth strategy are:

•

•

•

•

Continue to innovate and enhance our cloud platform and suite of solutions. We intend to continue to make significant investments in research
and development to extend our cloud platform’s functionality by developing new security solutions and capabilities and further enhancing our
existing suite of solutions. From inception through December 31, 2020, we have added the following Cloud Apps: PC, PCI, WAS, WAF, CM,
SAQ, TP, FIM, GAV (including a free version), SCA, CS, CI, CSA, CRI, CRA, OCA, PM, VMDR, and EDR. In 2021, we introduced SaaSDR,
SEM, and CSAM.

Expand the use of our suite of solutions by our large and diverse customer base. With more than 10,000 customers, across many industries and
geographies,  we  believe  we  have  a  significant  opportunity  to  sell  additional  solutions  to  our  customers  and  expand  their  use  of  our  suite  of
solutions.  Because  our  customers  typically  initially  deploy  one  or  two  of  our  solutions  in  select  parts  of  their  IT  infrastructures,  our  existing
customers serve as a strong source of new sales as they expand their scope and increase their subscriptions or choose to adopt additional solutions
from  our  integrated  suite  of  IT,  security  and  compliance  offerings.  In  this  regard,  we  continue  to  expand  our  sales  execution  and  marketing
functions to increase adoption of our newly developed solutions among our existing customers.

Drive new customer growth and broaden our global reach. We are pursuing new customers by targeting key accounts, releasing free IT, security
and compliance services and expanding both our sales and marketing organization and network of channel partners. We will continue to seek to
make significant investments to encourage organizations to replace their existing security products with our cloud solutions. We intend to expand
our  relationships  with  key  security  consulting  organizations,  managed  security  service  providers  and  value-added  resellers  to  accelerate  the
adoption of our cloud platform. We seek to strengthen existing relationships as well as establish new relationships to increase the distribution and
market awareness of our cloud platform and target new geographic regions. We also plan to partner with such security providers that can host our
private cloud offering within their data centers, helping us expand our reach in new markets and new geographies.

Selectively  pursue  technology  acquisitions  to  bolster  our  capabilities  and  leadership  position.  We  may  explore  acquisitions  that  are
complementary to and can expand the functionality of our cloud platform. We may also seek to acquire development teams to supplement our
own  personnel  and  acquire  technology  to  increase  the  breadth  of  our  cloud-based  IT,  security  and  compliance  solutions. In 2021, we acquired
certain intangible assets of Kandor Soft Labs Private Ltd. (TotalCloud), strengthening our cloud security solution by allowing customers to build
user-defined workflows for custom policies and execute them on-demand for simplified security and compliance. In 2020, we acquired certain
intangible assets of Spell Security Private Limited (Spell Security), expanding our endpoint behavior detection, threat hunting, malware research
and multi-layered response capabilities for our EDR application. In 2019, we acquired Adya Inc. (Adya), enabling us to provide companies of all
sizes with the ability to consolidate administration of their Software as a Service (SaaS) applications into one console, manage license costs across
SaaS applications, set and enforce security policies in one place and report and audit on all activity with a single tool.

Our Customers

We  market  and  sell  our  solutions  to  enterprises,  government  entities  and  small  and  medium-sized  businesses  across  a  broad  range  of  industries,
including education, financial services, government, healthcare, insurance, manufacturing, media, retail, technology and utilities. As of December 31, 2021,
we had over 10,000 customers worldwide, including a majority of each of the Forbes Global 100 and Fortune 100. In each of 2021, 2020 and 2019, no one
customer  accounted  for  more  than  10%  of  our  revenues.  In  2021, 2020  and  2019, 61%,  63%  and  64%,  respectively,  of  our  revenues  were  derived  from
customers in the United States based on our customers' billing addresses. We sell our solutions to enterprises and government entities primarily through our
field sales force and to small and medium-sized businesses through our inside sales force. We generate a significant portion of sales through our channel
partners, including managed security service providers, value-added resellers and consulting firms in the United States and internationally.

Sales and Marketing

Sales

We market and sell our IT, security and compliance solutions to customers directly through our sales teams as well as indirectly through our network of

channel partners.

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Our  global  sales  force  is  organized  into  a  field  sales  team,  which  focuses  on  enterprises,  generally  including  organizations  with  more  than  5,000
employees,  and  an  inside  sales  team,  which  focuses  on  small  to  medium-sized  businesses,  which  generally  include  organizations  with  less  than  5,000
employees. Both our field and inside sales teams are divided into three geographic regions, the Americas; Europe, Middle East and Africa; and Asia-Pacific.
We also further assign each of our sales teams into groups that focus on adding new customers or managing relationships with existing customers.

Our  channel  partners  maintain  relationships  with  their  customers  throughout  the  territories  in  which  they  operate  and  provide  their  customers  with
services and third-party solutions to help meet those customers’ evolving security and compliance requirements. As such, these partners offer our IT, security
and compliance solutions in conjunction with one or more of their own products or services and act as a conduit through which we can connect with these
prospective customers to offer our solutions. Our channel partners include security consulting organizations, managed service providers and resellers, such as
Accenture,  BT  Managed  Security,  Cognizant  Technology  Solutions,  Deutsche  Telekom,  DXC  Technology,  Fujitsu,  Hindustan  Computers  Limited  (HCL)
Technologies,  International  Business  Machines  (IBM),  Infosys,  Nippon  Telegraph  and  Telephone  Corporation  (NTT),  Optiv,  SecureWorks,  Tata
Communications,  Verizon,  Wipro  and  TD  SYNNEX  Corporation  (TD  SYNNEX).  Qualys  has  also  established  strategic  partnerships  with  leading  cloud
providers like Amazon Web Services, Microsoft Azure and the Google Cloud Platform.

For sales involving a channel partner, the channel partner engages with the prospective customer directly and involves our sales team as needed to assist
in developing and closing an order. When a channel partner secures a sale, we sell the associated subscription to the channel partner who in turn resells the
subscription  to  the  customer,  with  the  channel  partner  earning  a  fee  based  on  the  total  value  of  the  order.  Once  the  order  is  completed,  we  provide  these
customers with direct access to our solutions and other associated back-office applications, enabling us to establish a direct relationship as part of ensuring
customer satisfaction with our solutions. At the end of the subscription term, the channel partner engages with the customer to execute a renewal order, with
our  sales  team  providing  assistance  as  required.  In  2021,  2020  and  2019,  41%,  42%  and  42%,  respectively,  of  our  revenues  were  generated  by  channel
partners.

Marketing

Our  marketing  programs  include  a  variety  of  online  marketing,  advertising,  conferences,  events,  public  relations  activities  and  web-based  seminar

campaigns targeted at key decision makers within our prospective customers.

We have a number of marketing initiatives to build awareness and encourage customer adoption of our solutions. We offer free trials and services to
allow prospective customers to experience the quality of our solutions, to learn in detail about the features and functionality of our cloud platform, and to
quantify the potential benefits of our solutions.

Customer Support

Qualys Support delivers 24x7x365 day customer technical support from global centers located in Foster City, California; Raleigh, North Carolina; and
Pune, India. We recruit senior level technical personnel and trained subject matter experts who work closely with engineering and operations personnel to
resolve issues quickly. Our IT, security and compliance solutions can be deployed easily and are designed to be implemented and operated without the need
for significant professional services. We also offer various training programs as part of our subscriptions to all of our customers. In addition, we leverage the
insights  drawn  from  our  customers  to  further  improve  the  functionality  of  our  IT,  security  and  compliance  solutions.  Our  mission  is  to  ensure  customer
satisfaction and play a critical role in retaining and expanding our customer base.

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Research and Development and Operations

We devote significant resources to maintain, enhance and add new functionality to our Qualys Cloud Platform and the integrated suite of solutions that
we offer. Our development organization consists of agile engineering teams with substantial security expertise in specific areas of our solutions. In addition to
our  development  teams,  we  also  built  a  sophisticated  research  team  focused  on  identifying  threats  and  developing  signatures  for  vulnerabilities  and
compliance  checks  so  that  we  can  provide  our  customers  with  daily  updates  and  enable  them  to  scan  their  assets  for  the  latest  threats.  We  conduct  our
research and development in the United States, France and India, which gives us access to some of the best research and engineering talent in the world. Our
focus remains to attract engineering talent as we continue to add new solutions and improve existing ones.

Our development team works closely with our customers and partners to gain valuable insights into their environments and gather feedback for threat
research,  product  development  and  innovations.  We  typically  release  updates  to  our  solutions,  including  enhancements  and  new  features  multiple  times  a
year, and we measure the quality of our scan results on a frequent basis in an effort to maintain the highest level of scan accuracy.

The modular architecture of our cloud platform enables our engineering teams to simultaneously work on different features, accelerating the delivery of
new  functionalities  to  customers.  Our  research  and  development  team  also  works  collaboratively  with  our  technical  support  team  to  ensure  customer
satisfaction and with our sales team to accelerate the adoption of our solutions.

Manufacturing Agreement

Our physical appliances are provided by TD SYNNEX, pursuant to a manufacturing services agreement dated March 1, 2011. Under this agreement,
TD SYNNEX manufactures, assembles and tests our physical scanner appliances. This agreement is automatically renewed annually, unless terminated (i) at
any  time  upon  the  mutual  written  agreement  of  us  and  TD  SYNNEX,  (ii)  by  either  party  upon  90  days  or  more  written  notice,  (iii)  upon  written  notice,
subject to applicable cure periods, if the other party has materially breached its obligations under the agreement or (iv) by either party upon the other party
seeking an order for relief under the bankruptcy laws of the United States or similar laws of any other jurisdiction, a composition with or assignment for the
benefit of creditors, or dissolution or liquidation.

Shared Cloud Platform Agreements

Our  shared  cloud  platform  operations  are  provided  by  large  third-party  vendors  and  are  located  in  the  United  States,  Canada,  Switzerland,  the

Netherlands, United Arab Emirates, Australia, United Kingdom and India. Our shared cloud platform agreements have varying terms through 2025.

Competition

The expanding capabilities of our IT, security and compliance solutions have enabled us to address a growing array of opportunities in the cloud IT,
security  and  compliance  market.  We  compete  with  a  large  and  broad  array  of  established  and  emerging  vulnerability  management  vendors,  compliance
vendors and data security vendors in a highly fragmented and competitive environment.

We  compete  with  large  and  small  public  companies,  such  as  Belden  (Tripwire),  Broadcom  (Symantec  Enterprise  Security),  CrowdStrike,  Palo  Alto
Networks, Rapid7, and Tenable Holdings, as well as privately held security providers including Axonius, Checkmarx, Flexera, Ivanti, Netsparker, Tanium,
Trustwave  Holdings  and  Veracode.  We  also  seek  to  replace  IT,  security  and  compliance  solutions  that  organizations  have  developed  internally.  As  we
continue  to  extend  our  cloud  platform’s  functionality  by  further  developing  IT,  security  and  compliance  solutions,  such  as  web  application  scanning  and
firewalls,  we  expect  to  face  additional  competition  in  these  new  markets.  Our  competitors  may  also  attempt  to  further  expand  their  presence  in  the  IT,
security and compliance market and compete more directly against one or more of our solutions.

We believe that the principal competitive factors affecting our markets include product functionality, breadth of offerings, flexibility of delivery models,
ease of deployment and use, total cost of ownership, scalability and performance, customer support and extensibility of platform. We believe that our suite of
solutions  generally  competes  favorably  with  respect  to  these  factors.  However,  many  of  our  primary  competitors  have  greater  name  recognition,  longer
operating histories, more established customer relationships, larger marketing budgets and significantly greater resources than we do.

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Intellectual Property

We rely on a combination of trade secrets, copyrights, patents and trademarks, as well as contractual protections, to establish and protect our intellectual
property  rights  and  protect  our  proprietary  technology.  As  of  December  31,  2021,  we  have  twenty-six  issued  patents,  which  expire  from  2029  to  2039,
several pending U.S. patent applications and an exclusive license to four U.S. patents. The inbound license remains in effect until the licensed patents are no
longer  enforceable,  unless  the  applicable  license  agreement  is  first  terminated  by  us  or  terminated  by  the  licensor  for  a  breach  of  the  agreement  or  if  we
undergo certain bankruptcy events. The licenses are currently exclusive and will remain exclusive so long as we make an appropriately-timed written election
and pay an annual fixed royalty for ten years thereafter. These exclusive licenses are subject to the licensor’s reservation of certain rights in the patents and
subject to the U.S. government’s reserved rights in the technology. We have a number of registered and unregistered trademarks. We require our employees,
consultants and other third parties to enter into confidentiality and proprietary rights agreements and control access to software, documentation and other
proprietary  information.  We  view  our  trade  secrets  and  know-how  as  a  significant  component  of  our  intellectual  property  assets,  as  we  have  spent  years
designing and developing the Qualys Cloud Platform, which we believe differentiates us from our competitors.

We expect that software and other solutions in our industry may be subject to third-party infringement claims as the number of competitors grows and

the functionality of products in different industry segments overlaps. Any of these third parties might make a claim of infringement against us at any time.

Human Capital Resources

We take a holistic approach to our human capital management strategy, striving to create a culture where talented people want to come to work, develop
their careers, become leaders, and make a difference for all our stakeholders and communities. Doing the right thing for our people, our communities and our
environment upholds the trust of our customers, partners, employees, and stockholders, enabling us to grow our business profitably and meet the diverse
needs of our constituents.

As of December 31, 2021, we had 1,823 full-time employees, including 941 in research and development, 308 in sales and marketing, 402 in operations
and customer support, and 172 in general and administrative. As of December 31, 2021, approximately 75% of our employees were located outside of the
United States, with 67% of our employees located in Pune, India. None of our U.S. employees are covered by collective bargaining agreements. Employees
in certain European countries and Brazil have collective bargaining arrangements at the national level. We believe our employee relations are good, and we
have not experienced any work stoppages.

Diversity and Inclusion

We are proud to be a leader in the promotion and practice of diversity and inclusion. In addition to having offices and employees all over the world, we
take  pride  in  our  cultural  diversity.  Qualys  searches  the  globe  for  top  talent  in  an  effort  to  recruit  and  hire  diverse  individuals  with  a  variety  of  skills,
experiences, and backgrounds. Our objective is to continue to improve our hiring, development, advancement, and retention of diverse talent and to foster an
inclusive environment.

Our board of directors and executive team are highly diverse. Three out of our current eight member board of directors are women, one is a man from
an underrepresented community, and the board of directors seeks to identify strong candidates who provide a wide range of perspectives, competencies, and
knowledge to complement the skills, diversity and experiences of the board of directors. Further, our executive team is gender and ethnically diverse, with
more than 50% of the executive team from underrepresented communities.

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Health and Safety

We recognize that a healthy environment and safe workplaces are critical to our business, strategy, and communities. We address environmental issues
in an integrated manner to encompass protection of the environment as well as the health and safety of our workforce. For example, in response to COVID-
19 and the significant increases in remote workforces in March 2020, we mandated a work from home policy to protect our employees and our communities.
We also released a free cloud-based remote endpoint protection solution for 60 days that allowed IT and security teams to protect the computers of remote
employees and support the health and safety of our communities.

With the ongoing COVID-19 pandemic, our workforce continues to operate remotely, and our top priority remains providing support for our employees,
partners, and customers. We are fortunate that the nature of our business allows us to successfully operate in this dynamic work-from-home environment. We
have been able to successfully adapt to the current challenges and deliver results despite the pandemic while continuing to protect the health and safety of our
workforce and customers.

We  require  our  employees  and  managers  to  participate  in  myriad  training  programs  directed  at  maintaining  a  harassment-free,  diverse,  and  secure
workplace.  With  our  diverse  employee  population,  we  uphold  the  rights  to  work  in  an  environment  that  promotes  equal  opportunity  and  prohibits
discriminatory practices against race, color, national origin, ancestry, medical condition, religious creed (including religious dress and grooming practices),
marital status, registered domestic partner status, sex, sexual orientation, gender identity and expression, genetic characteristics and information, age, veteran
status, or any other protected characteristic. Creating a respectful workplace and preventing harassment to our employees remain our on-going commitment.

Compensation and Benefits

We provide robust compensation and benefits to our employees. In addition to competitive base salaries, all qualified employees are eligible for variable

pay and equity awards.

To  support  the  health  and  wellness  of  our  workforce,  we  offer  premium  health  coverage  with  minimal  out-of-pocket  contributions  for  our  global

employees.

Training and Development

We have experience with managing and developing a rapidly growing employee base. We believe every employee makes a difference, so we empower
them in their roles and support them for maximum professional growth. We assist employees in achieving their career goals by helping them improve their
skillsets  and  transition  to  other  challenging  roles.  To  support  career  growth  inside  and  outside  Qualys,  we  offer  free  self-paced  or  instructor-led  certified
training on core Qualys topics giving employees and non-employees an opportunity to achieve certifications.

Available Information

Our principal executive offices are located at 919 E. Hillsdale Blvd., 4th Floor, Foster City, California 94404. The telephone number of our principal
executive  offices  is  (650)  801-6100,  and  our  main  corporate  website  is  www.qualys.com.  Information  contained  on,  or  that  can  be  accessed  through,  our
website, does not constitute part of this Annual Report on Form 10-K and inclusion of our website address in this Annual Report on Form 10-K is an inactive
textual reference only.

We  make  available  our  Annual  Reports  on  Form  10-K,  Quarterly  Reports  on  Form  10-Q,  Current  Reports  on  Form  8-K  and  amendments  to  those
reports filed or furnished pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934, as amended, free of charge on our website,
www.qualys.com as soon as reasonably practicable after they are electronically filed with or furnished to the SEC. Additionally, copies of materials filed by
us with the SEC may be accessed at the SEC's website, www.sec.gov.

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Item 1A.

Risk Factors

An investment in our common stock involves a high degree of risk. You should carefully consider the risks and uncertainties described below, and all
other information contained in this Annual Report on Form 10-K, including our consolidated financial statements and the related notes, before making a
decision to invest in our common stock. Our business, operating results, financial condition, or prospects could be materially and adversely affected by any
of these risks and uncertainties. In that case, the trading price of our common stock could decline, and you might lose all or part of your investment. In
addition, the risks and uncertainties discussed below are not the only ones we face. Our business, operating results, financial performance or prospects could
also be harmed by risks and uncertainties not currently known to us or that we currently do not believe are material.

Risks Related to Our Business and Industry

The continued spread of COVID-19, or any similar widespread infectious disease outbreak, could harm our business, financial condition and results of
operations.

In December 2019, an outbreak of COVID-19 originated in Wuhan, China and has since spread to countries around the world. On March 11, 2020, the
World  Health  Organization  characterized  COVID-19  as  a  pandemic.  The  continued  spread  of  COVID-19  and  the  resurgence  of  infection  rates  in  certain
regions has resulted in authorities imposing, and businesses and individuals implementing, numerous unprecedented measures to try to contain the virus, such
as  travel  bans  and  restrictions,  quarantines,  shelter-in-place/stay-at-home  and  social  distancing  orders,  and  shutdowns.  These  measures  have  impacted  and
may further impact our workforce and operations, the operations of our customers, and those of our respective vendors, suppliers, and partners. The pandemic
has significantly increased economic and demand uncertainty and disrupted the global supply chain. It is possible that the pandemic could cause an economic
slowdown or a global recession, which could decrease demand for our solutions and negatively impact our operating results. There is a significant degree of
uncertainty and lack of visibility as to the extent and duration of any such slowdown or recession.

The  ultimate  extent  of  the  impact  of  COVID-19  on  our  business,  financial  position,  results  of  operations  and  cash  flows  will  depend  on  future
developments, which are highly uncertain and cannot be predicted at this time, including but not limited to, the duration of the pandemic, its severity, the
actions to contain the virus or treat its impact, future spikes of COVID-19 infections resulting in additional preventative measures to contain or mitigate the
spread  of  the  virus,  the  effectiveness,  distribution  and  acceptance  of  COVID-19  vaccines,  including  the  vaccines’  efficacy  against  emerging  COVID-19
variants, and how quickly and to what extent normal economic and operating conditions can resume. These impacts, individually or in the aggregate, could
have a material and adverse effect on our business, financial position, results of operations and cash flows. Such effect may be exacerbated in the event the
pandemic  and  the  measures  taken  in  response  to  it  persist  for  an  extended  period  of  time.  Under  any  of  these  circumstances,  the  resumption  of  normal
business operations may be delayed or hampered by lingering effects of COVID-19 on our operations, partners, and customers.

Our quarterly operating results may vary from period to period, which could result in our failure to meet expectations with respect to operating results
and cause the trading price of our stock to decline.

Our operating results have historically varied from period to period, and we expect that they will continue to do so as a result of a number of factors,

many of which are outside of our control, including:

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the level of demand for our solutions;
publicity regarding security breaches generally and the level of perceived threats to IT security;
expenses associated with our existing and new products and services;
changes in customer renewals of our solutions;
the extent to which customers subscribe for additional solutions;
seasonal buying patterns of our customers;
actual or perceived security breaches, technical difficulties or interruptions with our service;
changes in the growth rate of the IT, security and compliance market;
the timing and success of new product or service introductions by us or our competitors or any other changes in the competitive landscape of our
industry, including consolidation among our competitors;
the introduction or adoption of new technologies that compete with our solutions;
decisions by potential customers to purchase IT, security and compliance products or services from other vendors;
the amount and timing of operating costs and capital expenditures related to the operations and expansion of our business;
the timing of sales commissions relative to the recognition of revenues;
the announcement or adoption of new regulations and policy mandates or changes to existing regulations and policy mandates;
failure of our products and services to operate as designed;
price competition;

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the length of our sales cycle for our products and services;
insolvency or credit difficulties confronting our customers, affecting their ability to purchase or pay for our solutions;
timely invoicing or changes in billing terms of customers;
timing of deals signed within the quarter;
pace and cost of hiring employees;
changes in foreign currency exchange rates;
general economic conditions, both domestically and in the foreign markets in which we sell our solutions;
future accounting pronouncements or changes in our accounting policies;
our  ability  to  integrate  any  products  or  services  that  we  may  acquire  in  the  future  into  our  product  suite  or  migrate  existing  customers  of  any
companies that we may acquire in the future to our products and services;
our effective tax rate, changes in tax rules, tax effects of infrequent or unusual transactions, and tax audit settlements;
the amount and timing of income tax that we recognize resulting from stock-based compensation;
the timing of expenses related to the development or acquisition of technologies, services or businesses; and
potential goodwill and intangible asset impairment charges associated with acquired businesses.

Further, the interpretation and application of international laws and regulations in many cases is uncertain, and our legal and regulatory obligations in
foreign jurisdictions are subject to frequent and unexpected changes, including the potential for various regulatory or other governmental bodies to enact new
or additional laws or regulations or to issue rulings that invalidate prior laws or regulations.

Each  factor  above  or  discussed  elsewhere  in  this  Annual  Report  on  Form  10-K  or  the  cumulative  effect  of  some  of  these  factors  may  result  in
fluctuations in our operating results. This variability and unpredictability could result in our failure to meet expectations with respect to operating results, or
those of securities analysts or investors, for a particular period. In addition, a significant percentage of our operating expenses are fixed in nature and based
on forecasted trends in revenues. Accordingly, in the event of shortfalls in revenues, we are generally unable to mitigate the negative impact on margins in
the  short  term  by  reducing  our  operating  expenses.  If  we  fail  to  meet  or  exceed  expectations  for  our  operating  results  for  these  or  any  other  reasons,  the
trading price of our common stock could fall and we could face costly lawsuits, including securities class action suits.

If we do not successfully anticipate market needs and opportunities or are unable to enhance our solutions and develop new solutions that meet those
needs and opportunities on a timely or cost-effective basis, we may not be able to compete effectively and our business and financial condition may be
harmed.

The  IT,  security  and  compliance  market  is  characterized  by  rapid  technological  advances,  customer  price  sensitivity,  short  product  and  service  life
cycles, intense competition, changes in customer requirements, frequent new product introductions and enhancements and evolving industry standards and
regulatory mandates. Any of these factors could create downward pressure on pricing and gross margins, and could adversely affect our renewal rates, as well
as our ability to attract new customers. Our future success will depend on our ability to enhance existing solutions, introduce new solutions on a timely and
cost-effective basis, meet changing customer needs, extend our core technology into new applications, and anticipate and respond to emerging standards and
business models. We must also continually change and improve our solutions in response to changes in operating systems, application software, computer
and communications hardware, networking software, data center architectures, programming tools and computer language technology.

We may not be able to anticipate future market needs and opportunities or develop enhancements or new solutions to meet such needs or opportunities in
a timely manner or at all. The market for cloud solutions for IT, security and compliance continues to evolve, and it is uncertain whether our new solutions
will gain market acceptance.

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Our solution enhancements or new solutions could fail to attain sufficient market acceptance for many reasons, including:
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failure to timely meet market demand for product functionality;
inability to identify and provide intelligence regarding the attacks or techniques used by cyber-attackers;
inability to inter-operate effectively with the database technologies, file systems or web applications of our prospective customers;
defects, errors or failures;
delays in releasing our enhancements or new solutions;
negative publicity about their performance or effectiveness;
introduction or anticipated introduction of products by our competitors;
poor business conditions, causing customers to delay IT, security and compliance purchases;
easing or changing of external regulations related to IT, security and compliance; and
reluctance of customers to purchase cloud solutions for IT, security and compliance.

Furthermore, diversifying our solutions and expanding into new IT, security and compliance markets will require significant investment and planning,
require  that  our  research  and  development  and  sales  and  marketing  organizations  develop  expertise  in  these  new  markets,  bring  us  more  directly  into
competition with IT, security compliance providers that may be better established or have greater resources than we do, require additional investment of time
and resources in the development and training of our channel partners and entail significant risk of failure.

If we fail to anticipate market requirements or fail to develop and introduce solution enhancements or new solutions to satisfy those requirements in a
timely manner, such failure could substantially decrease or delay market acceptance and sales of our present and future solutions and cause us to lose existing
customers or fail to gain new customers, which would significantly harm our business, financial condition and results of operations.

If we fail to continue to effectively scale and adapt our platform to meet the performance and other requirements of our customers, our operating results
and our business would be harmed.

Our future growth depends upon our ability to continue to meet the expanding needs of our customers as their use of our cloud platform grows. As these
customers gain more experience with our solutions, the number of users and the number of locations where our solutions are being accessed may expand
rapidly in the future. In order to ensure that we meet the performance and other requirements of our customers, we intend to continue to make significant
investments to develop and implement new proprietary and third-party technologies at all levels of our cloud platform. These technologies, which include
databases, applications and server optimizations, and network and hosting strategies, are often complex, new and unproven. We may not be successful in
developing or implementing these technologies. To the extent that we do not effectively scale our platform to maintain performance as our customers expand
their use of our platform, our operating results and our business may be harmed.

If we are unable to renew existing subscriptions for our IT, security and compliance solutions, sell additional subscriptions for our solutions and attract
new customers, our operating results would be harmed. 

We  offer  our  Qualys  Cloud  Platform  and  integrated  suite  of  solutions  pursuant  to  a  software-as-a-service  model,  and  our  customers  purchase
subscriptions  from  us  that  are  generally  one  year  in  length.  Our  customers  have  no  obligation  to  renew  their  subscriptions  after  their  subscription  period
expires,  and  they  may  not  renew  their  subscriptions  at  the  same  or  higher  levels  or  at  all.  As  a  result,  our  ability  to  grow  depends  in  part  on  customers
renewing their existing subscriptions and purchasing additional subscriptions and solutions. Our customers may choose not to renew their subscriptions to
our solutions or purchase additional solutions due to a number of factors, including their satisfaction or dissatisfaction with our solutions, the prices of our
solutions, the prices of products or services offered by our competitors, reductions in our customers’ spending levels due to the macroeconomic environment
or other factors. If our customers do not renew their subscriptions to our solutions, renew on less favorable terms, or do not purchase additional solutions or
subscriptions, our revenues may grow more slowly than expected or decline and our operating results would be harmed.

In addition, our future growth depends in part upon increasing our customer base. Our ability to achieve significant growth in revenues in the future will
depend,  in  large  part,  upon  continually  attracting  new  customers  and  obtaining  subscription  renewals  to  our  solutions  from  those  customers.  If  we  fail  to
attract new customers, our revenues may grow more slowly than expected and our operating results would be harmed.

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If the market for cloud solutions for IT, security and compliance does not evolve as we anticipate, our revenues may not grow and our operating results
would be harmed.

Our  success  depends  to  a  significant  extent  on  the  willingness  of  organizations  to  increase  their  use  of  cloud  solutions  for  their  IT,  security  and
compliance.  To  date,  some  organizations  have  been  reluctant  to  use  cloud  solutions  because  they  have  concerns  regarding  the  risks  associated  with  the
reliability or security of the technology delivery model associated with these solutions. If other cloud service providers experience security incidents, loss of
customer  data,  disruptions  in  service  delivery  or  other  problems,  the  market  for  cloud  solutions  as  a  whole,  including  our  solutions,  may  be  negatively
impacted. Moreover, many organizations have invested substantial personnel and financial resources to integrate on-premise software into their businesses,
and as a result may be reluctant or unwilling to migrate to a cloud solution. Organizations that use on-premise security products, such as network firewalls,
security  information  and  event  management  products  or  data  loss  prevention  solutions,  may  also  believe  that  these  products  sufficiently  protect  their  IT
infrastructure and deliver adequate security. Therefore, they may continue spending their IT security budgets on these products and may not adopt our IT,
security and compliance solutions in addition to or as a replacement for such products.

If customers do not recognize the benefits of our cloud solutions over traditional on-premise enterprise software products, and as a result we are unable

to increase sales of subscriptions to our solutions, then our revenues may not grow or may decline, and our operating results would be harmed.

Our current research and development efforts may not produce successful products or enhancements to our platform that result in significant revenue,
cost savings or other benefits in the near future.

We must continue to dedicate significant financial and other resources to our research and development efforts if we are to maintain our competitive
position. However, developing products and enhancements to our platform is expensive and time consuming, and there is no assurance that such activities
will result in significant new marketable products or enhancements to our platform, design improvements, cost savings, revenue or other expected benefits. If
we spend significant resources on research and development and are unable to generate an adequate return on our investment, our business and results of
operations may be materially and adversely affected.

Our platform, website and internal systems may be subject to intentional disruption or other security incidents that could result in liability and adversely
impact our reputation and future sales.

We and our service providers face threats from a variety of sources, including attacks on our networks and systems from numerous sources, including
traditional “hackers,” sophisticated nation-state and nation-state supported actors, other sources of malicious code (such as viruses and worms), ransomware,
social  engineering,  denial  of  service  attacks,  and  phishing  attempts.  We  and  our  service  providers  could  be  a  target  of  cyber-attacks  or  other  malfeasance
designed  to  impede  the  performance  of  our  solutions,  penetrate  our  network  security  or  the  security  of  our  cloud  platform  or  our  internal  systems,
misappropriate  proprietary  information  and/or  cause  interruptions  to  our  services.  We  and  our  service  providers  have  experienced  and  may  continue  to
experience  security  incidents  and  attacks  of  varying  degrees  from  time  to  time.  For  example,  in  December  2020,  we  were  notified  by  a  service  provider,
Accellion, of a zero-day vulnerability affecting an Accellion FTA server that we deployed to transfer information as part of our customer support system. In
response to this incident, we engaged third-party forensic experts to investigate and determined that attackers illegally obtained certain information from the
Accellion FTA server. We notified affected customers, as we deemed was required or appropriate. We have incurred costs to respond to this incident and may
continue to incur costs to support our efforts to enhance our security measures.

Our solutions, platforms, and system, and those of our service providers, may also suffer security incidents as a result of non-technical issues, including
intentional  or  inadvertent  acts  or  omissions  by  our  employees  or  service  providers.  With  the  increase  in  personnel  working  remotely  during  the  current
COVID-19 pandemic, we and our service providers are at increased risk for security breaches. We have taken and intend to continue to take steps to monitor
and enhance the security of our solutions, cloud platform, and other relevant systems, IT infrastructure, networks, and data; however, the unprecedented scale
of remote work may require additional personnel and resources, which nevertheless cannot be guaranteed to fully safeguard our solutions, our cloud platform,
or  any  systems,  IT  infrastructure  networks,  or  data  upon  which  we  rely.  Further,  because  our  operations  involve  providing  IT  security  solutions  to  our
customers, we may be targeted for cyber-attacks and other security incidents. A breach in our data security or an attack against our service availability, or that
of  our  third-party  service  providers,  could  impact  our  networks  or  networks  secured  by  our  solutions,  creating  system  disruptions  or  slowdowns  and
exploiting security vulnerabilities of our solutions, and the information stored on our networks or those of our third-party service providers could be accessed,
used, publicly disclosed, altered, lost, or stolen, which could subject us to liability and cause us financial harm. If an actual or perceived disruption in the
availability of our solutions or the breach of our security measures or those of our service providers occurs, it could adversely affect the market perception of
our solutions, result in a loss of competitive advantage, have a negative impact on our reputation, or result in the loss of customers, channel partners and sales,
and  it  may  expose  us  to  the  loss  or  alteration  of  information,  litigation,  regulatory  actions  and  investigations  and  possible  liability.  Any  such  actual  or
perceived  security  breach  or  disruption  could  also  divert  the  efforts  of  our  technical  and  management  personnel.  We  also  may  incur  significant  costs  and
operational consequences of investigating, remediating, eliminating and putting in place additional tools and devices designed to prevent actual or perceived
security  incidents,  as  well  as  the  costs  to  comply  with  any  notification  obligations  resulting  from  any  security  incidents.  In  addition,  any  such  actual  or
perceived security breach could impair our ability to operate our business and provide solutions to our customers. If this happens, our reputation could be
harmed, our revenues could decline and our business could suffer.

Although we maintain insurance coverage that may be applicable to certain liabilities in the event of a security breach or other security incident, we
cannot be certain that our insurance coverage will be adequate for liabilities that actually are incurred, that insurance will continue to be available to us on
economically reasonable terms, or at all, or that any insurer will not deny coverage as to any future claim. The successful assertion of one or more large
claims  against  us  that  exceed  available  insurance  coverage  or  the  occurrence  of  changes  in  our  insurance  policies,  including  premium  increases  or  the
imposition  of  large  deductible  or  co-insurance  requirements,  could  have  a  material  and  adverse  effect  on  our  business,  including  our  financial  condition,
operating results and reputation.

Our sales cycle can be long and unpredictable, and our sales efforts require considerable time and expense. As a result, revenues may vary from period to
period, which may cause our operating results to fluctuate and could harm our business.

The timing of sales of subscriptions for our solutions can be difficult to forecast because of the length and unpredictability of our sales cycle, particularly
with large transactions. We sell subscriptions to our IT, security and compliance solutions primarily to IT departments that are managing a growing set of
user and compliance demands, which has increased the complexity of customer requirements to be met and confirmed during the sales cycle and prolonged
our sales cycle. Further, the length of time that potential customers devote to their testing and evaluation, contract negotiation and budgeting processes varies
significantly, which has also made our sales cycle long and unpredictable. The length of the sales cycle for our solutions typically ranges from six to twelve
months but can be more than eighteen months. In addition, we might devote substantial time and effort to a particular unsuccessful sales effort, and as a result
we could lose other sales opportunities or incur expenses that are not offset by an increase in revenues, which could harm our business.

 
 
 
 
 
 
 
 
 
 
 
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Adverse economic conditions or reduced IT spending may adversely impact our business.

Our business depends on the overall demand for IT and on the economic health of our current and prospective customers. Economic weakness, customer
financial difficulties, and constrained spending on IT security may result in decreased revenue and earnings. Such factors could make it difficult to accurately
forecast  our  sales  and  operating  results  and  could  negatively  affect  our  ability  to  provide  accurate  forecasts  to  our  contract  manufacturers.  In  addition,
continued governmental budgetary challenges in the United States and Europe and geopolitical turmoil in many parts of the world have and may continue to
put pressure on global economic conditions and overall spending on IT security. General economic weakness may also lead to longer collection cycles for
payments  due  from  our  customers,  an  increase  in  customer  bad  debt,  restructuring  initiatives  and  associated  expenses,  and  impairment  of  investments.
Furthermore, the continued weakness and uncertainty in worldwide credit markets, including the sovereign debt situation in certain countries in the European
Union, may adversely impact our customers' available budgetary spending, which could lead to delays in planned purchases of our solutions.

Additionally, uncertainties related to changes in public policies such as domestic and international regulations, taxes or international trade agreements as
well as geopolitical turmoil and other disruptions to global and regional economies and markets in many parts of the world, have and may continue to put
pressure on global economic conditions and overall spending on IT security. We have operations, as well as current and potential customers, throughout most
of Europe. If economic conditions in Europe and other key markets for our platform continue to remain uncertain or deteriorate further, many customers may
delay or reduce their IT spending.

Uncertainty about future economic conditions also makes it difficult to forecast operating results and to make decisions about future investments. Future
or  continued  economic  weakness  for  us  or  our  customers,  failure  of  our  customers  and  markets  to  recover  from  such  weakness,  customer  financial
difficulties, and reductions in spending on IT security could have a material adverse effect on demand for our platform and consequently on our business,
financial condition and results of operations.

Our  IT,  security  and  compliance  solutions  are  delivered  from  eleven  shared  cloud  platforms,  and  any  disruption  of  service  at  these  facilities  would
interrupt or delay our ability to deliver our solutions to our customers which could reduce our revenues and harm our operating results.

We currently host substantially all of our solutions from third-party shared cloud platforms in the United States, Canada, Switzerland, the Netherlands,
United Arab Emirates, Australia, United Kingdom and India. These facilities are vulnerable to damage or interruption from earthquakes, hurricanes, floods,
fires, cybersecurity attacks, terrorist attacks, employee negligence, power losses, telecommunications failures and similar events. The facilities also could be
subject to break-ins, sabotage, intentional acts of vandalism and other misconduct. The occurrence of a natural disaster, an act of terrorism or misconduct, a
decision to close the facilities without adequate notice or other unanticipated problems could result in interruptions in our services.

Some  of  our  shared  cloud  platforms  are  not  currently  redundant  and  we  may  not  be  able  to  rapidly  move  our  customers  from  one  shared  cloud
platform to another, which may increase delays in the restoration of our service for our customers if an adverse event occurs. We have added shared cloud
platforms to provide additional capacity and to enable disaster recovery. We continue to build out these facilities; however, these additional facilities may not
be operational in the anticipated time-frame and we may incur unplanned expenses.

Additionally, our existing shared cloud platform providers have no obligations to renew their agreements with us on commercially reasonable terms, or
at all. If we are unable to renew our agreements with the facilities providers on commercially reasonable terms or if in the future we add additional shared
cloud platform providers, we may experience costs or downtime in connection with the loss of an existing facility, or the transfer to, or addition of, new
facilities.

Any disruptions or other performance problems with our solutions could harm our reputation and business and may damage our customers’ businesses.
Interruptions in our service delivery might reduce our revenues, cause us to issue credits to customers, subject us to potential liability and cause customers to
terminate their subscriptions or not renew their subscriptions.

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We face competition in our markets, and we may lack sufficient financial or other resources to maintain or improve our competitive position.

We  compete  with  a  large  range  of  established  and  emerging  vulnerability  management  vendors,  compliance  vendors  and  data  security  vendors  in  a
highly fragmented and competitive environment. We face significant competition for each of our solutions from companies with broad product suites and
greater name recognition and resources than we have, as well as from small companies focused on specialized security solutions.

We  compete  with  large  and  small  public  companies,  such  as  Belden  (Tripwire),  Broadcom  (Symantec  Enterprise  Security),  CrowdStrike,  Palo  Alto
Networks, Rapid7, and Tenable Holdings, as well as privately held security providers including Axonius, Checkmarx, Flexera, Ivanti, Netsparker, Tanium,
Trustwave  Holdings  and  Veracode.  We  also  seek  to  replace  IT,  security  and  compliance  solutions  that  organizations  have  developed  internally.  As  we
continue  to  extend  our  cloud  platform’s  functionality  by  further  developing  IT,  security  and  compliance  solutions,  such  as  web  application  scanning  and
firewalls,  we  expect  to  face  additional  competition  in  these  new  markets.  Our  competitors  may  also  attempt  to  further  expand  their  presence  in  the  IT,
security and compliance market and compete more directly against one or more of our solutions.

We believe that the principal competitive factors affecting our markets include product functionality, breadth of offerings, flexibility of delivery models,
ease of deployment and use, total cost of ownership, scalability and performance, customer support and extensibility of platform. Many of our existing and
potential competitors have competitive advantages, including:

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greater brand name recognition;
larger sales and marketing budgets and resources;
broader distribution networks and more established relationships with distributors and customers;
access to larger customer bases;
greater customer support resources;
greater resources to make acquisitions;
greater resources to develop and introduce products that compete with our solutions;
greater resources to meet relevant regulatory requirements; and
substantially greater financial, technical and other resources.

As a result, our competitors may be able to respond more quickly and effectively than we can to new or changing opportunities, technologies, standards
or  customer  requirements.  With  the  introduction  of  new  technologies,  the  evolution  of  our  service  and  new  market  entrants,  we  expect  competition  to
intensify in the future.

In  addition,  some  of  our  larger  competitors  have  substantially  broader  product  offerings  and  can  bundle  competing  products  and  services  with  other
software  offerings.  As  a  result,  customers  may  choose  a  bundled  product  offering  from  our  competitors,  even  if  individual  products  have  more  limited
functionality  than  our  solutions.  These  competitors  may  also  offer  their  products  at  a  lower  price  as  part  of  this  larger  sale,  which  could  increase  pricing
pressure  on  our  solutions  and  cause  the  average  sales  price  for  our  solutions  to  decline.  These  larger  competitors  are  also  often  in  a  better  position  to
withstand any significant reduction in capital spending and will therefore not be as susceptible to economic downturns.

Furthermore,  our  current  and  potential  competitors  may  establish  cooperative  relationships  among  themselves  or  with  third  parties  that  may  further
enhance their resources and product and services offerings in the markets we address. In addition, current or potential competitors may be acquired by third
parties with greater available resources. As a result of such relationships and acquisitions, our current or potential competitors might be able to adapt more
quickly  to  new  technologies  and  customer  needs,  devote  greater  resources  to  the  promotion  or  sale  of  their  products  and  services,  initiate  or  withstand
substantial price competition, take advantage of other opportunities more readily or develop and expand their product and service offerings more quickly than
we do. For all of these reasons, we may not be able to compete successfully against our current or future competitors.

The sales prices of our solutions are subject to competitive pressures and may decrease, which may reduce our gross profits and adversely impact our
financial results.

The  sales  prices  for  our  solutions  may  decline  for  a  variety  of  reasons,  including  competitive  pricing  pressures,  discounts,  a  change  in  our  mix  of
solutions and subscriptions, anticipation of the introduction of new solutions or subscriptions, or promotional programs. Competition continues to increase in
the  market  segments  in  which  we  participate,  and  we  expect  competition  to  further  increase  in  the  future,  thereby  leading  to  increased  pricing  pressures.
Larger competitors with more diverse product and service offerings may reduce the price of products or subscriptions that compete with ours or may bundle
them  with  other  products  and  subscriptions.  Additionally,  although  we  price  our  products  and  subscriptions  worldwide  in  U.S.  Dollars,  Euros,  British
Pounds, Canadian Dollars, Japanese Yen and Indian Rupee, currency fluctuations in certain countries and regions may negatively impact actual prices that
partners and customers are willing to pay in those countries and regions, or the effective prices we realize in our reporting currency. We cannot assure you
that  we  will  be  successful  in  developing  and  introducing  new  offerings  with  enhanced  functionality  on  a  timely  basis,  or  that  our  new  product  and
subscription offerings, if introduced, will enable us to maintain our prices and gross profits at levels that will allow us to maintain positive gross margins and
profitability.

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If our solutions fail to help our customers achieve and maintain compliance with regulations and industry standards, our revenues and operating results
could be harmed.

We generate a portion of our revenues from solutions that help organizations achieve and maintain compliance with regulations and industry standards.
For example, many of our customers subscribe to our IT, security and compliance solutions to help them comply with the security standards developed and
maintained by the Payment Card Industry Security Standards Council, or the PCI Council, which apply to companies that store cardholder data. Industry
organizations  like  the  PCI  Council  may  significantly  change  their  security  standards  with  little  or  no  notice,  including  changes  that  could  make  their
standards more or less onerous for businesses. Governments may also adopt new laws or regulations, or make changes to existing laws or regulations, that
could impact the demand for or value of our solutions.

If  we  are  unable  to  adapt  our  solutions  to  changing  regulatory  standards  in  a  timely  manner,  or  if  our  solutions  fail  to  assist  with  or  expedite  our
customers’ compliance initiatives, our customers may lose confidence in our solutions and could switch to products offered by our competitors. In addition, if
regulations and standards related to data security, vulnerability management and other IT, security and compliance requirements are relaxed or the penalties
for non-compliance are changed in a manner that makes them less onerous, our customers may view government and industry regulatory compliance as less
critical to their businesses, and our customers may be less willing to purchase our solutions. In any of these cases, our revenues and operating results could be
harmed.

If our solutions fail to detect vulnerabilities or incorrectly detect vulnerabilities, our brand and reputation could be harmed, which could have an adverse
effect on our business and results of operations.

If our solutions fail to detect vulnerabilities in our customers’ IT infrastructures, or if our solutions fail to identify and respond to new and increasingly
complex methods of attacks, our business and reputation may suffer. There is no guarantee that our solutions will detect all vulnerabilities. Additionally, our
IT,  security  and  compliance  solutions  may  falsely  detect  vulnerabilities  or  threats  that  do  not  actually  exist.  For  example,  some  of  our  solutions  rely  on
information  on  attack  sources  aggregated  from  third-party  data  providers  who  monitor  global  malicious  activity  originating  from  a  variety  of  sources,
including anonymous proxies, specific IP addresses, botnets and phishing sites. If the information from these data providers is inaccurate, the potential for
false indications of security vulnerabilities increases. These false positives, while typical in the industry, may impair the perceived reliability or usability of
our  solutions  and  may  therefore  adversely  impact  market  acceptance  of  our  solutions  and  could  result  in  negative  publicity,  loss  of  customers  and  sales,
increased costs to remedy any incorrect information or problem, or claims by aggrieved parties. Similar issues may be generated by the misuse of our tools to
identify and exploit vulnerabilities.

Further, our solutions sometimes are tested against other security products, and may fail to perform as effectively, or to be perceived as performing as
effectively, as competitive products for any number of reasons, including misconfiguration. To the extent current or potential customers, channel partners, or
others believe there has been an occurrence of an actual or perceived failure of our solutions to detect a vulnerability or otherwise to function as effectively as
competitive  products  in  any  particular  test,  or  indicates  our  solutions  do  not  provide  significant  value,  our  business,  competitive  position,  and  reputation
could be harmed.

In addition, our solutions do not currently extend to cover all mobile and personal devices that employees may bring into an organization. As such, our
solutions  would  not  identify  or  address  vulnerabilities  in  all  mobile  and  personal  devices,  and  our  customers’  IT  infrastructures  may  be  compromised  by
attacks that infiltrate their networks through such devices.

An actual or perceived security breach or theft of the sensitive data of one of our customers, regardless of whether the breach is attributable to the failure

of our solutions, could adversely affect the market’s perception of our security solutions.

If we are unable to continue the expansion of our sales force, sales of our solutions and the growth of our business would be harmed.

We believe that our growth will depend, to a significant extent, on our success in recruiting and retaining a sufficient number of qualified sales personnel
and their ability to obtain new customers, manage our existing customer base and expand the sales of our newer solutions. We plan to continue to expand our
sales  force  and  make  a  significant  investment  in  our  sales  and  marketing  activities.  Our  recent  hires  and  planned  hires  may  not  become  as  productive  as
quickly as we would like, and we may be unable to hire or retain sufficient numbers of qualified individuals in the future in the competitive markets where
we do business. Competition for highly skilled personnel is frequently intense and we may not be able to compete for these employees. If we are unable to
recruit and retain a sufficient number of productive sales personnel, sales of our solutions and the growth of our business may be harmed. Additionally, if our
efforts  do  not  result  in  increased  revenues,  our  operating  results  could  be  negatively  impacted  due  to  the  upfront  operating  expenses  associated  with
expanding our sales force.

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We  rely  on  third-party  channel  partners  to  generate  a  substantial  amount  of  our  revenues,  and  if  we  fail  to  expand  and  manage  our  distribution
channels, our revenues could decline and our growth prospects could suffer.

Our  success  significantly  depends  upon  establishing  and  maintaining  relationships  with  a  variety  of  channel  partners  and  we  anticipate  that  we  will
continue to depend on these partners in order to grow our business. For the years ended December 31, 2021, 2020 and 2019, we derived approximately 41%,
42% and 42%, respectively, of our revenues from sales of subscriptions for our solutions through channel partners, and the percentage of revenues derived
from channel partners may increase in future periods. Our agreements with our channel partners are generally non-exclusive and do not prohibit them from
working with our competitors or offering competing solutions, and many of our channel partners have more established relationships with our competitors. If
our channel partners choose to place greater emphasis on products of their own or those offered by our competitors, do not effectively market and sell our
solutions, or fail to meet the needs of our customers, then our ability to grow our business and sell our solutions may be adversely affected. In addition, the
loss of one or more of our larger channel partners, who may cease marketing our solutions with limited or no notice, and our possible inability to replace
them,  could  adversely  affect  our  sales.  Moreover,  our  ability  to  expand  our  distribution  channels  depends  in  part  on  our  ability  to  educate  our  channel
partners about our solutions, which can be complex. Our failure to recruit additional channel partners, or any reduction or delay in their sales of our solutions
or  conflicts  between  channel  sales  and  our  direct  sales  and  marketing  activities  may  harm  our  results  of  operations.  Even  if  we  are  successful,  these
relationships may not result in greater customer usage of our solutions or increased revenues.

In addition, the financial health of our channel partners and our continuing relationships with them are important to our success. Some of these channel
partners may be unable to withstand adverse changes in economic conditions, which could result in insolvency and/or the inability of such distributors to
obtain credit to finance purchases of our products and services. In addition, weakness in the end-user market could negatively affect the cash flows of our
channel partners who could, in turn, delay paying their obligations to us, which would increase our credit risk exposure. Our business could be harmed if the
financial condition of some of these channel partners substantially weakened and we were unable to timely secure replacement channel partners.

A significant portion of our customers, channel partners and employees are located outside of the United States, which subjects us to a number of risks
associated with conducting international operations, and if we are unable to successfully manage these risks, our business and operating results could be
harmed.

We market and sell subscriptions to our solutions throughout the world and have personnel in many parts of the world. In addition, we have sales offices
and research and development facilities outside the United States and we conduct, and expect to continue to conduct, a significant amount of our business
with  organizations  that  are  located  outside  the  United  States,  particularly  in  Europe  and  Asia.  Therefore,  we  are  subject  to  risks  associated  with  having
international sales and worldwide operations, including:

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foreign currency exchange fluctuations;
trade and foreign exchange restrictions;
economic or political instability in foreign markets, including as a result of increasing tensions between India and China;
greater difficulty in enforcing contracts, accounts receivable collection and longer collection periods;
changes in regulatory requirements;
tax laws (including U.S. taxes on foreign subsidiaries);
difficulties and costs of staffing and managing foreign operations;
the uncertainty and limitation of protection for intellectual property rights in some countries;
costs of compliance with foreign laws and regulations and the risks and costs of non-compliance with such laws and regulations;
costs of complying with U.S. laws and regulations for foreign operations, including the Foreign Corrupt Practices Act, import and export control
laws, tariffs, trade barriers, economic sanctions and other regulatory or contractual limitations on our ability to sell our solutions in certain foreign
markets, and the risks and costs of non-compliance;
heightened risks of unfair or corrupt business practices in certain geographies and of improper or fraudulent sales arrangements that may impact
financial results and result in restatements of, and irregularities in, financial statements;
the potential for political unrest, acts of terrorism, hostilities or war;

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• management communication and integration problems resulting from cultural differences and geographic dispersion; and
• multiple and possibly overlapping tax structures.

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Our business, including the sales of subscriptions of our solutions, may be subject to foreign governmental regulations, which vary substantially from
country  to  country  and  change  from  time  to  time.  Failure  to  comply  with  these  regulations  could  adversely  affect  our  business.  Further,  in  many  foreign
countries it is common for others to engage in business practices that are prohibited by our internal policies and procedures or U.S. regulations applicable to
us. Although we have implemented policies and procedures designed to ensure compliance with these laws and policies, there can be no assurance that all of
our employees, contractors, channel partners and agents have complied or will comply with these laws and policies. Violations of laws or key control policies
by our employees, contractors, channel partners or agents could result in delays in revenue recognition, financial reporting misstatements, fines, penalties or
the prohibition of the importation or exportation of our solutions and could have a material adverse effect on our business and results of operations. If we are
unable to successfully manage the challenges of international operations, our business and operating results could be adversely affected.

In addition, as of December 31, 2021, approximately 75% of our employees were located outside of the United States, with
67%  of  our  employees  located  in  Pune,  India.  Accordingly,  we  are  exposed  to  changes  in  laws  governing  our  employee
relationships in various U.S. and foreign jurisdictions, including laws and regulations regarding wage and hour requirements, fair
labor  standards,  employee  data  privacy,  unemployment  tax  rates,  workers’  compensation  rates,  citizenship  requirements  and
payroll  and  other  taxes  which  may  have  a  direct  impact  on  our  operating  costs.  We  may  continue  to  expand  our  international
operations and international sales and marketing activities. Expansion in international markets has required, and will continue to
require, significant management attention and resources. We may be unable to scale our infrastructure effectively or as quickly as
our competitors in these markets and our revenues may not increase to offset any increased costs and operating expenses, which
would cause our results to suffer.

We are exposed to fluctuations in currency exchange rates, which could negatively affect our financial condition and results of
operations.

Our reporting currency is the U.S. dollar and we generate a majority of our revenues in U.S. dollars. However, for the year
ended December 31, 2021, we incurred approximately 28% of our expenses in foreign currencies, primarily Euros, British Pounds,
and  Indian  Rupee,  principally  with  respect  to  salaries  and  related  personnel  expenses  associated  with  our  European  and  Indian
operations. Additionally,  for  the  year  ended  December  31,  2021,  approximately 23%  of  our  revenues  were  generated  in  foreign
currencies.  Accordingly,  changes  in  exchange  rates  may  have  a  material  adverse  effect  on  our  business,  operating  results  and
financial condition. The exchange rate between the U.S. dollar and foreign currencies has fluctuated substantially in recent years
and may continue to fluctuate substantially in the future. We expect that a majority of our revenues will continue to be generated in
U.S. dollars for the foreseeable future and that a significant portion of our expenses, including personnel costs, as well as capital
and  operating  expenditures,  will  continue  to  be  denominated  in  the  Euro,  British  Pound  and  Indian  Rupee.  The  results  of  our
operations may be adversely affected by foreign exchange fluctuations.

We  use  derivative  financial  instruments  to  reduce  our  foreign  currency  exchange  risks.  We  use  foreign  currency  forward
contracts to mitigate the impact of foreign currency fluctuations of certain non-U.S. dollar denominated net asset positions, to date
primarily  cash,  accounts  receivable  and  operating  lease  liabilities  (non-designated),  as  well  as  to  manage  foreign  currency
fluctuation risk related to forecasted transactions (designated). However, we may not be able to purchase derivative instruments
that are adequate to insulate ourselves from foreign currency exchange risks. Additionally, our hedging activities may contribute to
increased losses as a result of volatility in foreign currency markets.

Our business and operations have experienced significant growth, and if we do not appropriately manage any future growth, or
are unable to improve our systems and processes, our operating results may be negatively affected.

We have experienced significant growth over the last several years. Our revenues grew from $321.6 million in 2019 to $411.2
million in 2021, and our headcount increased from 1,194 employees at the beginning of 2019 to1,823 employees as of December
31,  2021.  We  rely  on  information  technology  systems  to  help  manage  critical  functions  such  as  order  processing,  revenue
recognition  and  financial  forecasts.  To  manage  any  future  growth  effectively  we  must  continue  to  improve  and  expand  our  IT
systems, financial infrastructure, and operating and administrative systems and controls, and continue to manage headcount, capital
and processes in an efficient manner. We may not be able to successfully implement improvements to these systems and processes
in a timely or efficient manner.

Our failure to improve our systems and processes, or their failure to operate in the intended manner, may result in our inability
to manage the growth of our business and to accurately forecast our revenues, expenses and earnings, or to prevent certain losses.
In addition, as we continue to grow, our productivity and the quality of our solutions may also be adversely affected if we do not
integrate and train our new employees quickly and effectively. Any future growth would add complexity to our organization and
require effective coordination across our organization. Failure to manage any future growth effectively could result in increased
costs, harm our results of operations and lead to investors losing confidence in our internal systems and processes.

We depend on the continued services and performance of our senior management and other key employees, the loss of any of
whom could adversely affect our business, operating results and financial condition.

Our future performance depends on the continued services and continuing contributions of our senior management and other
key employees, to execute on our business plan and to identify and pursue new opportunities and product innovations. We do not
maintain  key-man  insurance  for  any  member  of  our  senior  management  team.  Our  senior  management  and  key  employees  are
generally employed on an at-will basis, which means that they could terminate their employment with us at any time. From time to
time, there may be changes in our senior management team resulting from the termination or departure of executives. For example,
our former chief executive officer resigned for health reasons in March 2021, and our current chief executive officer was appointed
to  the  role  in  April  2021.  The  loss  of  the  services  of  our  senior  management  or  other  key  employees  for  any  reason  could

 
 
 
 
 
 
 
 
 
 
significantly  delay  or  prevent  the  achievement  of  our  development  and  strategic  objectives  and  harm  our  business,  financial
condition and results of operations.

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If we are unable to hire, retain and motivate qualified personnel, our business may suffer.

Our future success depends, in part, on our ability to continue to attract and retain highly skilled personnel. The loss of the services of any of our key
personnel, the inability to attract or retain qualified personnel or delays in hiring required personnel, particularly in engineering and sales, may seriously harm
our business, financial condition and results of operations. Any of our employees may terminate their employment at any time. Competition for highly skilled
personnel is frequently intense, especially within our industry, and we may not be able to compete for such personnel.

We are required under accounting principles generally accepted in the United States (U.S. GAAP) to recognize compensation expense in our operating
results for employee stock-based compensation under our equity grant programs, which may negatively impact our operating results and may increase the
pressure to limit stock-based compensation that we might otherwise offer to current or potential employees, thereby potentially harming our ability to attract
or  retain  highly  skilled  personnel.  In  addition,  to  the  extent  we  hire  personnel  from  competitors,  we  may  be  subject  to  allegations  that  they  have  been
improperly solicited or divulged proprietary or other confidential information, which could result in a diversion of management's time and our resources.

A portion of our revenues are generated by sales to government entities, which are subject to a number of challenges and risks.

Government entities have historically been particularly concerned about adopting cloud-based solutions for their operations, including security solutions,
and increasing sales of subscriptions for our solutions to government entities may be more challenging than selling to commercial organizations. Selling to
government entities can be highly competitive, expensive and time-consuming, often requiring significant upfront time and expense without any assurance
that  we  will  win  a  sale.  We  have  invested  in  the  creation  of  a  cloud  offering  certified  under  the  Federal  Information  Security  Management  Act  for
government  usage  but  we  cannot  be  sure  that  we  will  continue  to  sustain  or  renew  this  certification,  that  the  government  will  continue  to  mandate  such
certification or that other government agencies or entities will use this cloud offering. Government demand and payment for our solutions may be impacted
by public sector budgetary cycles and funding authorizations, with funding reductions or delays adversely affecting public sector demand for our solutions.
Government entities may have contractual or other legal rights to terminate contracts with our channel partners for convenience or due to a default, and any
such termination may adversely impact our future results of operations. Governments routinely investigate and audit government contractors’ administrative
processes, and any unfavorable audit could result in the government refusing to continue buying our solutions, a reduction of revenues or fines or civil or
criminal liability if the audit uncovers improper or illegal activities. Any such penalties could adversely impact our results of operations in a material way.

Our success in acquiring and integrating other businesses, products or technologies could impact our financial position.

In order to remain competitive, we have in the past and may in the future seek to acquire additional businesses, products, services or technologies. For
example,  we  acquired  Adya  on  January  10,  2019,  certain  intellectual  property  of  Spell  Security  on  July  24,  2020,  and  certain  intellectual  property  of
TotalCloud on August 19, 2021. The environment for acquisitions in our industry is very competitive and acquisition candidate purchase prices may exceed
what we would prefer to pay. Moreover, achieving the anticipated benefits of future acquisitions will depend in part upon whether we can integrate acquired
operations, products and technology in a timely and cost-effective manner, and even if we achieve benefits from acquisitions, such acquisitions may still be
viewed negatively by customers, financial markets or investors. The acquisition and integration process is complex, expensive and time-consuming, and may
cause an interruption of, or loss of momentum in, product development and sales activities and operations of both companies, as well as divert the attention
of management, and we may incur substantial cost and expense. We may issue equity securities which could dilute current stockholders’ ownership, incur
debt,  assume  contingent  or  other  liabilities  and  expend  cash  in  acquisitions,  which  could  negatively  impact  our  financial  position,  stockholder  equity  and
stock price. We may not find suitable acquisition candidates, and acquisitions we complete may be unsuccessful. If we consummate a transaction, we may be
unable to integrate and manage acquired products and businesses effectively or retain key personnel. If we are unable to effectively execute acquisitions, our
business, financial condition and operating results could be adversely affected.

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We  rely  on  software-as-a-service  vendors  to  operate  certain  functions  of  our  business  and  any  failure  of  such  vendors  to  provide  services  to  us  could
adversely impact our business and operations.

We rely on third-party software-as-a-service vendors to operate certain critical functions of our business, including financial management and human
resource management. If these services become unavailable due to extended outages or interruptions or because they are no longer available on commercially
reasonable terms or prices, our expenses could increase, our ability to manage our finances could be interrupted and our processes for managing sales of our
solutions and supporting our customers could be impaired until equivalent services, if available, are identified, obtained and integrated, all of which could
harm our business.

Delays or interruptions in the manufacturing and delivery of our physical scanner appliances by our sole source manufacturer may harm our business.

Upon  customer  request,  we  provide  physical  or  virtual  scanner  appliances  on  a  subscription  basis  as  an  additional  capability  to  the  customer’s
subscription for use during their subscription term. Our physical scanner appliances are built by a single manufacturer. Our reliance on a sole manufacturer
involves several risks, including a potential inability to obtain an adequate supply of physical scanner appliances and limited control over pricing, quality and
timely deployment of such scanner appliances. In addition, replacing this manufacturer may be difficult and could result in an inability or delay in deploying
our solutions to customers that request physical scanner appliances as part of their subscriptions.

Furthermore,  our  manufacturer’s  ability  to  timely  manufacture  and  ship  our  physical  scanner  appliances  depends  on  a  variety  of  factors,  such  as  the
availability of hardware components, supply shortages or contractual restrictions. In the event of an interruption from this manufacturer, we may not be able
to develop alternate or secondary sources in a timely manner. If we are unable to purchase physical scanner appliances in quantities sufficient to meet our
requirements on a timely basis, we may not be able to effectively deploy our solutions to new customers that request physical scanner appliances, which
could harm our business.

Incorrect or improper implementation or use of our solutions could result in customer dissatisfaction and harm our business and reputation.

If  our  customers  are  unable  to  implement  our  solutions  successfully,  customer  perceptions  of  our  platform  and  solutions  may  be  impaired  or  our
reputation  and  brand  may  suffer.  Our  customers  have  in  the  past  inadvertently  misused  our  solutions,  which  triggered  downtime  in  their  internal
infrastructure until the problem was resolved. Additionally, any failure to implement and configure our solutions correctly may result in our solutions failing
to  detect  vulnerabilities  or  compliance  issues,  or  otherwise  to  perform  effectively,  and  may  result  in  disruptions  to  our  customers’  IT  environments  and
businesses. Any misuse of our solutions, including any failure to implement and configure them appropriately, could result in disruption to our customers’
businesses, customer dissatisfaction, negative impacts on the perceived reliability or effectiveness of our solutions, and claims and litigation, and may result
in  negative  press  coverage,  negative  effects  on  our  reputation  and  competitive  position,  a  loss  of  sales,  customers,  and  channel  partners,  and  harm  our
financial results.

We  recognize  revenues  from  subscriptions  over  the  term  of  the  relevant  service  period,  and  therefore  any  decreases  or  increases  in  bookings  are  not
immediately reflected in our operating results.

We recognize revenues from subscriptions over the term of the relevant service period, which is typically one year. As a result, most of our reported
revenues in each quarter are derived from the recognition of deferred revenues relating to subscriptions entered into during previous quarters. Consequently, a
shortfall in demand for our solutions in any period may not significantly reduce our revenues for that period, but could negatively affect revenues in future
periods. Accordingly, the effect of significant downturns in bookings may not be fully reflected in our results of operations until future periods. We may be
unable  to  adjust  our  costs  and  expenses  to  compensate  for  such  a  potential  shortfall  in  revenues.  Our  subscription  model  also  makes  it  difficult  for  us  to
rapidly increase our revenues through additional bookings in any period, as revenues are recognized ratably over the subscription period.

Our business is subject to the risks of earthquakes, fire, power outages, floods and other catastrophic events, and to interruption by man-made problems
such as terrorism.

A significant natural disaster, such as an earthquake, fire or a flood, or a significant power outage could have a material adverse impact on our business,
operating results and financial condition. Our corporate headquarters and a significant portion of our operations are located in the San Francisco Bay Area, a
region known for seismic activity. In addition, natural disasters could affect our business partners’ ability to perform services for us on a timely basis. In the
event  we  or  our  business  partners  are  hindered  by  any  of  the  events  discussed  above,  our  ability  to  provide  our  solutions  to  customers  could  be  delayed,
resulting in our missing financial targets, such as revenues and net income, for a particular quarter. Further, if a natural disaster occurs in a region from which
we  derive  a  significant  portion  of  our  revenues,  customers  in  that  region  may  delay  or  forego  subscriptions  of  our  solutions,  which  may  materially  and
adversely impact our results of operations for a particular period. In addition, acts of terrorism could cause disruptions in our business or the business of our
business partners, customers or the economy as a whole. All of the aforementioned risks may be exacerbated if the disaster recovery plans for us and our
suppliers prove to be inadequate. To the extent that any of the above results in delays of customer subscriptions or commercialization of our solutions, our
business, financial condition and results of operations could be adversely affected.

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Risks Related to Intellectual Property, Legal, Tax and Regulatory Matters

Undetected software errors or flaws in our solutions could harm our reputation, decrease market acceptance of our solutions or result in liability.

Our  solutions  may  contain  undetected  errors  or  defects  when  first  introduced  or  as  new  versions  are  released.  We  have  experienced  these  errors  or
defects in the past in connection with new solutions and solution upgrades and we expect that these errors or defects will be found from time to time in the
future  in  new  or  enhanced  solutions  after  commercial  release  of  these  solutions.  Since  our  customers  use  our  solutions  for  IT,  security  and  compliance
reasons,  any  errors,  defects,  disruptions  in  service  or  other  performance  problems  with  our  solutions,  or  any  other  failure  of  our  solutions  to  detect
vulnerabilities or compliance problems or otherwise to perform effectively, may result in disruptions or damage to the business of our customers, including
security breaches or compliance failures. Additionally, any such issues, or the perception that they have occurred, whether or not relating to any actual or
perceived  error  or  defect  in  our  solutions,  could  hurt  our  reputation  and  competitive  position  and  we  may  incur  significant  costs,  the  attention  of  key
personnel could be diverted, our customers may delay or withhold payment to us or elect not to renew, we could face a loss of sales, customers, and channel
partners, and other significant problems with our relationships with customers and channel partners may arise. We may also be subject to liability claims for
damages related to actual or perceived errors or defects in our solutions. A material liability claim or other occurrence that harms our reputation or decreases
market acceptance of our solutions may harm our business, competitive and financial position, and operating results.

Although we maintain insurance coverage that may be applicable to certain liabilities in connection with these matters, we cannot be certain that our
insurance coverage will be adequate for liabilities that actually are incurred, that insurance will continue to be available to us on economically reasonable
terms, or at all, or that any insurer will not deny coverage as to any future claim. The successful assertion of one or more large claims against us that exceed
available insurance coverage or the occurrence of changes in our insurance policies, including premium increases or the imposition of large deductible or co-
insurance requirements, could have a material and adverse effect on our business, including our financial condition, operating results and reputation.

Our solutions could be used to collect and store personal information of our customers’ employees or customers, and therefore privacy and other data
handling concerns could result in additional cost and liability to us or inhibit sales of our solutions.

We collect the names and email addresses of our customers in connection with subscriptions to our solutions. Additionally, the data that our solutions
collect  to  help  secure  and  protect  the  IT  infrastructure  of  our  customers  may  include  additional  personal  or  confidential  information  of  our  customers’
employees  and  their  customers.  Personal  privacy  has  become  a  significant  issue  in  the  United  States  and  in  many  other  countries  where  we  offer  our
solutions. The regulatory framework for privacy issues worldwide is currently evolving and is likely to remain uncertain for the foreseeable future. Many
federal,  state  and  foreign  government  bodies  and  agencies  have  adopted  or  are  considering  adopting  laws  and  regulations  regarding  the  collection,  use,
disclosure and retention of personal information. In the United States, these include, for example, rules and regulations promulgated under the authority of
the Federal Trade Commission, the Health Insurance Portability and Accountability Act of 1996, the Gramm-Leach-Bliley Act, and state breach notification
laws. Internationally, virtually every jurisdiction in which we operate has established its own data security and privacy legal framework with which we or our
customers must comply.

These privacy, data protection and information security laws and regulations may result in ever-increasing regulatory and public scrutiny and escalating
levels of enforcement and sanctions. Additionally, new laws and regulations relating to privacy and data protection continue to be proposed and enacted. For
example, the European Union has adopted the Global Data Protection Regulation (“GDPR”). This regulation, which took effect in May of 2018, provides for
substantial obligations relating to the handling, storage and other processing of data relating to individuals and administrative fines for violations, which can
be up to four percent of the previous year’s annual revenue or €20 million, whichever is higher. The GDPR may be subject to new or changing interpretations
by courts, and our interpretation of the law and efforts to comply with the rules and regulations of the law may be ruled invalid. Similarly, the California
Consumer  Privacy  Act  (“CCPA”)  requires  covered  companies  to,  among  other  things,  provide  new  disclosures  to  California  consumers  and  affords  such
consumers new rights to opt-out of certain sales of personal information. The CCPA also creates a private right of action for statutory damages for certain
breaches  of  information.  Certain  aspects  of  the  CCPA  and  its  interpretation  remain  uncertain  and  are  likely  to  remain  uncertain  for  an  extended
period. Additionally, a new privacy law, the California Privacy Rights Act (“CPRA”), was approved by voters in the November 3, 2020 election. The CPRA
modifies the CCPA significantly, creating obligations relating to consumer data beginning on January 1, 2022, with implementing regulations expected on or
before July 1, 2022, and enforcement beginning July 1, 2023. Passage of the CPRA has resulted in further uncertainty and may require us to incur additional
costs and expenses in an effort to comply. In addition, other states have enacted or proposed legislation that regulates the collection, use, and sale of personal
information,  and  such  regimes  might  not  be  compatible  with  the  GDPR,  the  CCPA  or  the  CPRA  or  may  require  us  to  undertake  additional  practices.
Accordingly, we cannot yet predict the impact of the CCPA, CRPA or other evolving privacy and data protection obligations on our business or operations,
but it may require us to modify our data processing practices and policies and incur substantial costs and expenses in an effort to comply.

The privacy, data protection, and information security laws and regulations we must comply with also are subject to change. For example, the United
Kingdom  enacted  a  Data  Protection  Act  in  May  2018  that  substantially  implements  the  GDPR,  but  the  United  Kingdom's  exit  from  the  European  Union,
commonly referred to as “Brexit,” could lead to further legislative and regulatory changes. It remains unclear how United Kingdom data protection laws or
regulations will develop in the medium to longer term and how data transfers to and from the United Kingdom will be regulated. Additionally, we have joined
the  EU-U.S.  Privacy  Shield  Framework  and  a  related  program,  the  Swiss-U.S.  Privacy  Shield  Framework  and  make  use  of  certain  standard  contractual
clauses (the “SCCs”) approved by the European Commission, with regard to certain transfers of personal data from the European Economic Area (“EEA”) to
the U.S. Both the EU-U.S. Privacy Shield Framework and SCCs have been subject to legal challenge. We continue to analyze the July 2020 “Schrems II”
decision by the Court of Justice of the European Union (“CJEU”) and its impact on our data transfer mechanisms as well as subsequent guidance from data
privacy  regulators  and  new  SCCs  published  by  the  European  Commission  in  June  2021,  and  we  may  find  it  necessary  or  appropriate  to  take  different  or
additional steps with respect to transfers of personal data, which may result in increased costs of compliance and limitations on our customers and us. We may
be unsuccessful in maintaining legitimate means for our transfer and receipt of personal data from the EEA or Switzerland. We may experience reluctance or
refusal by current or prospective European customers to use our products, and we and our customers may face a risk of enforcement actions by data protection
authorities in the EEA relating to personal data transfers to us and by us from the EEA. Any such enforcement actions could result in substantial costs and
diversion  of  resources,  distract  management  and  technical  personnel  and  negatively  affect  our  business,  operating  results  and  financial  condition.  Some
countries also are considering or have passed legislation requiring local storage and processing of data, or similar requirements, which could increase the cost
and complexity of delivering our services.

In addition to laws and regulations, privacy advocacy and industry groups or other private parties may propose new and different privacy standards that
either  legally  or  contractually  apply  to  us.  Because  the  interpretation  and  application  of  privacy  and  data  protection  laws,  regulations,  standards  and
contractual obligations are uncertain, it is possible that they may be interpreted and applied in a manner that is, or perceived to be, inconsistent with our data
management practices or the features of our solutions. If so, in addition to the possibility of regulatory investigations and enforcement actions, fines, lawsuits
and  other  claims,  other  forms  of  injunctive  or  operations-limiting  relief,  and  damage  to  our  reputations  and  loss  of  goodwill,  we  could  be  required  to
fundamentally  change  our  business  activities  and  practices  or  modify  our  solutions  and  may  face  limitations  in  our  ability  to  develop  new  solutions  and

 
 
 
 
 
 
 
 
 
features, any of which could have an adverse effect on our business. Any inability to adequately address privacy concerns, even if unfounded, or any actual
or perceived inability to comply with applicable privacy or data protection laws, regulations and privacy standards, could result in cost and liability to us,
damage our reputation, inhibit sales of subscriptions and harm our business.

Furthermore,  the  costs  of  compliance  with,  and  other  burdens  imposed  by,  the  laws,  regulations,  and  privacy  standards  that  are  applicable  to  the
businesses of our customers may limit the use and adoption of, and reduce the overall demand for, our solutions. Privacy concerns, whether valid or not valid,
may inhibit market adoption of our solutions particularly in certain industries and foreign countries.

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Our solutions contain third-party open source software components, and our failure to comply with the terms of the underlying open source software
licenses could restrict our ability to sell our solutions.

Our solutions contain software licensed to us by third-parties under so-called “open source” licenses, including the GNU General Public License, the
GNU Lesser General Public License, the BSD License, the Apache License and others. From time to time, there have been claims against companies that
distribute or use open source software in their products and services, asserting that such open source software infringes the claimants’ intellectual property
rights. We could be subject to suits by parties claiming that what we believe to be licensed open source software infringes their intellectual property rights.
Use and distribution of open source software may entail greater risks than use of third-party commercial software, as open source licensors generally do not
provide warranties or other contractual protections regarding infringement claims or the quality of the code. In addition, certain open source licenses require
that source code for software programs that are subject to the license be made available to the public and that any modifications or derivative works to such
open source software continue to be licensed under the same terms. If we combine our proprietary software with open source software in certain ways, we
could, in some circumstances, be required to release the source code of our proprietary software to the public. Disclosing the source code of our proprietary
software could make it easier for cyber attackers and other third parties to discover vulnerabilities in or to defeat the protections of our solutions, which could
result  in  our  solutions  failing  to  provide  our  customers  with  the  security  they  expect  from  our  services.  This  could  harm  our  business  and  reputation.
Disclosing our proprietary source code also could allow our competitors to create similar products with lower development effort and time and ultimately
could result in a loss of sales for us. Any of these events could have a material adverse effect on our business, operating results and financial condition.

Although we monitor our use of open source software in an effort both to comply with the terms of the applicable open source licenses and to avoid
subjecting our solutions to conditions we do not intend, the terms of many open source licenses have not been interpreted by U.S. courts, and there is a risk
that these licenses could be construed in a way that could impose unanticipated conditions or restrictions on our ability to commercialize our solutions. In this
event, we could be required to seek licenses from third parties to continue offering our solutions, to make our proprietary code generally available in source
code form, to re-engineer our solutions or to discontinue the sale of our solutions if re-engineering could not be accomplished on a timely basis, any of which
could adversely affect our business, operating results and financial condition.

We use third-party software and data that may be difficult to replace or cause errors or failures of our solutions that could lead to lost customers or harm
to our reputation and our operating results.

We license third-party software as well as security and compliance data from various third parties to deliver our solutions. In the future, this software or
data may not be available to us on commercially reasonable terms, or at all. Any loss of the right to use any of this software or data could result in delays in
the provisioning of our solutions until equivalent technology or data is either developed by us, or, if available, is identified, obtained and integrated, which
could harm our business. In addition, any errors or defects in or failures of this third-party software or data could result in errors or defects in our solutions or
cause our solutions to fail, which could harm our business and be costly to correct. Many of these providers attempt to impose limitations on their liability for
such errors, defects or failures, and if enforceable, we may have additional liability to our customers or third-party providers that could harm our reputation
and increase our operating costs.

We will need to maintain our relationships with third-party software and data providers, and to obtain software and data from such providers that do not
contain  any  errors  or  defects.  Any  failure  to  do  so  could  adversely  impact  our  ability  to  deliver  effective  solutions  to  our  customers  and  could  harm  our
operating results.

Failure to protect our proprietary technology and intellectual property rights could substantially harm our business and operating results.

The success of our business depends in part on our ability to protect and enforce our trade secrets, trademarks, copyrights, patents and other intellectual
property  rights.  We  attempt  to  protect  our  intellectual  property  under  copyright,  trade  secret,  patent  and  trademark  laws,  and  through  a  combination  of
confidentiality procedures, contractual provisions and other methods, all of which offer only limited protection.

We primarily rely on our unpatented proprietary technology and trade secrets. Despite our efforts to protect our proprietary technology and trade secrets,
unauthorized parties may attempt to misappropriate, reverse engineer or otherwise obtain and use them. The contractual provisions that we enter into with
employees,  consultants,  partners,  vendors  and  customers  may  not  prevent  unauthorized  use  or  disclosure  of  our  proprietary  technology  or  intellectual
property rights and may not provide an adequate remedy in the event of unauthorized use or disclosure of our proprietary technology or intellectual property
rights. Moreover, policing unauthorized use of our technologies, solutions and intellectual property is difficult, expensive and time-consuming, particularly in
foreign countries where the laws may not be as protective of intellectual property rights as those in the United States and where mechanisms for enforcement
of intellectual property rights may be weak. We may be unable to determine the extent of any unauthorized use or infringement of our solutions, technologies
or intellectual property rights.

The  process  of  obtaining  patent  protection  is  expensive  and  time-consuming,  and  we  may  not  be  able  to  prosecute  all  necessary  or  desirable  patent
applications at a reasonable cost or in a timely manner, if at all. We may choose not to seek patent protection for certain innovations and may choose not to
pursue patent protection in certain jurisdictions.

Furthermore,  it  is  possible  that  our  patent  applications  may  not  result  in  granted  patents,  that  the  scope  of  our  issued  patents  will  be  limited  or  not
provide the coverage originally sought, that our issued patents will not provide us with any competitive advantages, or that our patents and other intellectual
property rights may be challenged by others or invalidated through administrative processes or litigation. In addition, issuance of a patent does not guarantee
that we have an absolute right to practice the patented invention. As a result, we may not be able to obtain adequate patent protection or to enforce our issued
patents effectively.

From  time  to  time,  legal  action  by  us  may  be  necessary  to  enforce  our  patents  and  other  intellectual  property  rights,  to  protect  our  trade  secrets,  to
determine the validity and scope of the intellectual property rights of others or to defend against claims of infringement or invalidity. Such litigation could
result in substantial costs and diversion of resources and could negatively affect our business, operating results and financial condition. If we are unable to
protect our intellectual property rights, we may find ourselves at a competitive disadvantage to others who need not incur the additional expense, time and
effort required to create the innovative solutions that have enabled us to be successful to date.

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Assertions by third parties of infringement or other violations by us of their intellectual property rights could result in significant costs and harm our
business and operating results.

Patent and other intellectual property disputes are common in our industry. Some companies, including some of our competitors, own large numbers of
patents,  copyrights  and  trademarks,  which  they  may  use  to  assert  claims  against  us.  Third  parties  may  in  the  future  assert  claims  of  infringement,
misappropriation or other violations of intellectual property rights against us. They may also assert such claims against our customers or channel partners
whom we typically indemnify against claims that our solutions infringe, misappropriate or otherwise violate the intellectual property rights of third parties.
As  the  numbers  of  products  and  competitors  in  our  market  increase  and  overlaps  occur,  claims  of  infringement,  misappropriation  and  other  violations  of
intellectual property rights may increase. Any claim of infringement, misappropriation or other violation of intellectual property rights by a third party, even
those without merit, could cause us to incur substantial costs defending against the claim and could distract our management from our business.

The  patent  portfolios  of  our  most  significant  competitors  are  larger  than  ours.  This  disparity  may  increase  the  risk  that  they  may  sue  us  for  patent
infringement and may limit our ability to counterclaim for patent infringement or settle through patent cross-licenses. In addition, future assertions of patent
rights  by  third  parties,  and  any  resulting  litigation,  may  involve  patent  holding  companies  or  other  adverse  patent  owners  who  have  no  relevant  product
revenues and against whom our own patents may therefore provide little or no deterrence or protection. There can be no assurance that we will not be found
to infringe or otherwise violate any third-party intellectual property rights or to have done so in the past.

An adverse outcome of a dispute may require us to:
•
•
•

pay substantial damages, including treble damages, if we are found to have willfully infringed a third party’s patents or copyrights;
cease making, licensing or using solutions that are alleged to infringe or misappropriate the intellectual property of others;
expend additional development resources to attempt to redesign our solutions or otherwise develop non-infringing technology, which may not be
successful;
enter into potentially unfavorable royalty or license agreements in order to obtain the right to use necessary technologies or intellectual property
rights; and
indemnify our partners and other third parties.

•

•

In addition, royalty or licensing agreements, if required or desirable, may be unavailable on terms acceptable to us, or at all, and may require significant
royalty payments and other expenditures. Some licenses may also be non-exclusive, and therefore our competitors may have access to the same technology
licensed to us. Any of the foregoing events could seriously harm our business, financial condition and results of operations.

Governmental export or import controls could subject us to liability if we violate them or limit our ability to compete in foreign markets.

Our solutions are subject to U.S. export controls, specifically, the Export Administration Regulations and economic sanctions enforced by the Office of
Foreign Assets Control. We incorporate encryption technology into certain of our solutions. These encryption solutions and the underlying technology may
be  exported  only  with  the  required  export  authorizations,  including  by  license,  a  license  exception  or  other  appropriate  government  authorizations.  U.S.
export controls may require submission of an encryption registration, product classification and/or annual or semi-annual reports. Governmental regulation of
encryption technology and regulation of imports or exports of encryption products, or our failure to obtain required import or export authorization for our
solutions,  when  applicable,  could  harm  our  international  sales  and  adversely  affect  our  revenues.  Compliance  with  applicable  regulatory  requirements
regarding  the  export  of  our  solutions,  including  with  respect  to  new  releases  of  our  solutions,  may  create  delays  in  the  introduction  of  our  solutions  in
international markets, prevent our customers with international operations from deploying our solutions throughout their globally-distributed systems or, in
some  cases,  prevent  the  export  of  our  solutions  to  some  countries  altogether.  In  addition,  various  countries  regulate  the  import  of  our  appliance-based
solutions and have enacted laws that could limit our ability to distribute solutions or could limit our customers’ ability to implement our solutions in those
countries.  Any  new  export  or  import  restrictions,  new  legislation  or  shifting  approaches  in  the  enforcement  or  scope  of  existing  regulations,  or  in  the
countries,  persons  or  technologies  targeted  by  such  regulations,  could  result  in  decreased  use  of  our  solutions  by  existing  customers  with  international
operations, declining adoption of our solutions by new customers with international operations and decreased revenues. If we fail to comply with export and
import regulations, we may be fined or other penalties could be imposed, including denial of certain export privileges.

If we are required to collect higher sales and use or other taxes on the solutions we sell, we may be subject to liability for past sales and our future sales
may decrease.

Taxing jurisdictions, including state and local entities, have differing rules and regulations governing sales and use or other taxes, and these rules and
regulations  are  subject  to  varying  interpretations  that  may  change  over  time.  In  particular,  the  applicability  of  sales  taxes  to  our  subscription  services  in
various  jurisdictions  is  unclear.  It  is  possible  that  we  could  face  sales  tax  audits  and  that  our  liability  for  these  taxes  could  exceed  our  estimates  as  tax
authorities could still assert that we are obligated to collect additional amounts as taxes from our customers and remit those taxes to those authorities. We
could also be subject to audits with respect to state and international jurisdictions for which we may not have accrued tax liabilities. A successful assertion
that we should be collecting additional sales or other taxes on our services in jurisdictions where we have not historically done so and do not accrue for sales
taxes  could  result  in  substantial  tax  liabilities  for  past  sales,  discourage  customers  from  purchasing  our  solutions  or  otherwise  harm  our  business  and
operating results.

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Changes in our income tax provision or adverse outcomes resulting from examination of our income tax returns could adversely affect our operating
results. We could be subject to additional taxes.

We are subject to income taxes in the United States and various foreign jurisdictions, and our domestic and international tax liabilities are subject to the
allocation of expenses in differing jurisdictions. Our tax rate is affected by changes in the mix of earnings and losses in countries with differing statutory tax
rates,  certain  non-deductible  expenses  and  excess  tax  benefits  arising  from  stock-based  compensation,  other  tax  benefits  and  credits,  and  the  valuation  of
deferred tax assets and liabilities. Increases in our effective tax rate could harm our operating results.

Additionally, significant judgment is required in evaluating our tax positions and our worldwide tax provisions. During the ordinary course of business,
there are many activities and transactions for which the ultimate tax determination is uncertain. In addition, our tax obligations and effective tax rates could
be adversely affected by changes in the relevant tax, accounting and other laws, regulations, principles and interpretations, including those relating to income
tax  nexus,  by  recognizing  tax  losses  or  lower  than  anticipated  earnings  in  jurisdictions  where  we  have  lower  statutory  rates  and  higher  than  anticipated
earnings in jurisdictions where we have higher statutory rates, by changes in foreign currency exchange rates, or by changes in the valuation of our deferred
tax assets and liabilities. We may be audited in various jurisdictions, and such jurisdictions may assess additional taxes, sales taxes and value-added taxes
against us. Although we believe our tax estimates are reasonable, the final determination of any tax audits or litigation could be materially different from our
historical tax provisions and accruals, which could have a material adverse effect on our operating results or cash flows in the period or periods for which a
determination is made.

Risks Related to Ownership of Our Common Stock

Market volatility may affect our stock price and the value of an investment in our common stock and could subject us to litigation.

The trading price of our common stock has been, and may continue to be, subject to significant fluctuations in response to a number of factors, most of

which we cannot predict or control, including:

•
•
•
•
•
•
•
•
•
•
•

announcements of new solutions, services or technologies, commercial relationships, acquisitions or other events by us or our competitors;
fluctuations in stock market prices and trading volumes of securities of similar companies;
general market conditions and overall fluctuations in U.S. equity markets;
variations in our operating results, or the operating results of our competitors;
changes in our financial guidance or securities analysts’ estimates of our financial performance;
changes in accounting principles;
sales of large blocks of our common stock, including sales by our executive officers, directors and significant stockholders;
additions or departures of any of our key personnel;
announcements related to litigation;
changing legal or regulatory developments in the United States and other countries; and
discussion of us or our stock price by the financial press and in online investor communities.

In  addition,  the  stock  market  in  general,  and  the  stocks  of  technology  companies  such  as  ours  in  particular,  have  experienced  substantial  price  and
volume  volatility  that  is  often  seemingly  unrelated  to  the  operating  performance  of  particular  companies.  These  broad  market  fluctuations  may  cause  the
trading  price  of  our  common  stock  to  decline.  In  the  past,  securities  class  action  litigation  has  often  been  brought  against  a  company  after  a  period  of
volatility in the trading price of its common stock. We may become involved in this type of litigation in the future. Any securities litigation claims brought
against us could result in substantial expenses and the diversion of our management’s attention from our business.

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Our actual operating results may differ significantly from our guidance.

From time to time, we have released, and may continue to release, guidance in our quarterly earnings conference calls, quarterly earnings releases, or
otherwise, regarding our future performance that represents our management's estimates as of the date of release. This guidance, which includes forward-
looking  statements,  has  been  and  will  be  based  on  projections  prepared  by  our  management.  These  projections  are  not  prepared  with  a  view  toward
compliance with published guidelines of the American Institute of Certified Public Accountants, and neither our registered public accountants nor any other
independent expert or outside party compiles or examines the projections. Accordingly, no such person expresses any opinion or any other form of assurance
with respect to the projections.

Projections are based upon a number of assumptions and estimates that, while presented with numerical specificity, are inherently subject to significant
business, economic and competitive uncertainties and contingencies, many of which are beyond our control and are based upon specific assumptions with
respect to future business decisions, some of which will change. We intend to state possible outcomes as high and low ranges which are intended to provide a
sensitivity analysis as variables are changed but are not intended to imply that actual results could not fall outside of the suggested ranges. The principal
reason that we release guidance is to provide a basis for our management to discuss our business outlook with analysts and investors. We do not accept any
responsibility for any projections or reports published by any such third parties.

Guidance is necessarily speculative in nature, and it can be expected that some or all of the assumptions underlying the guidance furnished by us will not
materialize or will vary significantly from actual results. Accordingly, our guidance is only an estimate of what management believes is realizable as of the
date of release. Actual results may vary from our guidance and the variations may be material. In light of the foregoing, investors are urged not to rely upon
our guidance in making an investment decision regarding our common stock.

Any failure to successfully implement our operating strategy or the occurrence of any of the events or circumstances set forth in this “Risk Factors”
section in this Annual Report on Form 10-K could result in our actual operating results being different from our guidance, and the differences may be adverse
and material.

Future sales of shares by existing stockholders could cause our stock price to decline.

The market price of shares of our common stock could decline as a result of substantial sales of our common stock, particularly sales by our directors,
executive officers, employees and significant stockholders, a large number of shares of our common stock becoming available for sale, or the perception in
the market that holders of a large number of shares intend to sell their shares. As of December 31, 2021, we had 39.1 million shares of our common stock
outstanding.

In addition, as of December 31, 2021, there were 0.9 million restricted stock units and stock options to purchase 1.8 million shares of our common stock
outstanding. If such stock options are exercised and restricted stock units are released, these additional shares will become available for sale. As of December
31, 2021, we had 8.1 million shares of our common stock reserved for future grants under our 2012 Equity Incentive Plan and 0.6 million shares reserved for
future purchases under our 2021 Employee Stock Purchase Plan, which can be freely sold in the public market upon issuance. If a large number of these
shares are sold in the public market, the sales could reduce the trading price of our common stock.

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We cannot guarantee that our stock repurchase program will be fully consummated or that it will enhance stockholder value, and any stock repurchases
we make could affect the price of our common stock.

On  February  12,  2018,  we  announced  a  $100.0  million  stock  repurchase  program.  On  each  of  October  30,  2018,  October  30,  2019,  May  7,  2020,
February 10, 2021, we announced that our board of directors had authorized an increase of $100.0 million, and on November 3, 2021, we announced that our
board of directors had authorized an increase of $200.0 million to the share repurchase program, resulting in an aggregate authorization of $700.0 million to
date. Although our board of directors authorized this stock repurchase program, we are not obligated to repurchase any specific dollar amount or to acquire
any specific number of shares. The stock repurchase program could affect the price of our common stock, increase volatility and diminish our cash reserves.
In  addition,  it  may  be  suspended  or  terminated  at  any  time,  which  may  result  in  a  decrease  in  the  price  of  our  common  stock.  During  the  year  ended
December  31,  2021,  we  repurchased  1.1  million  shares  of  our  common  stock  for  approximately  $130.0  million  in  total.  As  of  December  31,  2021,
approximately $271.8 million remained available for share repurchases pursuant to our share repurchase program.

We do not intend to pay dividends on our common stock and therefore any returns will be limited to the value of our stock.

We have never declared or paid any cash dividend on our common stock. We currently anticipate that we will retain future earnings for the development,
operation and expansion of our business and do not anticipate declaring or paying any cash dividends for the foreseeable future. Any return to stockholders
will therefore be limited to the value of their stock.

Anti-takeover  provisions  in  our  charter  documents  and  under  Delaware  law  could  make  an  acquisition  of  us,  which  may  be  beneficial  to  our
stockholders, more difficult and may prevent attempts by our stockholders to replace or remove our current management.

Our amended and restated certificate of incorporation and amended and restated bylaws contain provisions that may delay or prevent an acquisition of us

or a change in our management. These provisions include:

•

•
•
•
•

•

authorizing “blank check” preferred stock, which could be issued by our board of directors without stockholder approval and may contain voting,
liquidation, dividend and other rights superior to our common stock, which would increase the number of outstanding shares and could thwart a
takeover attempt;
a classified board of directors whose members can only be dismissed for cause;
the prohibition on actions by written consent of our stockholders;
the limitation on who may call a special meeting of stockholders;
the establishment of advance notice requirements for nominations for election to our board of directors or for proposing matters that can be acted
upon at stockholder meetings; and
the requirement of at least two-thirds of the outstanding capital stock to amend any of the foregoing second through fifth provisions.

In addition, because we are incorporated in Delaware, we are governed by the provisions of Section 203 of the Delaware General Corporation Law, which
limits  the  ability  of  stockholders  owning  in  excess  of  15%  of  our  outstanding  voting  stock  to  merge  or  combine  with  us.  Although  we  believe  these
provisions  collectively  provide  for  an  opportunity  to  obtain  greater  value  for  stockholders  by  requiring  potential  acquirers  to  negotiate  with  our  board  of
directors, they would apply even if an offer rejected by our board of directors were considered beneficial by some stockholders. In addition, these provisions
may  frustrate  or  prevent  any  attempts  by  our  stockholders  to  replace  or  remove  our  current  management  by  making  it  more  difficult  for  stockholders  to
replace members of our board of directors, which is responsible for appointing the members of our management.

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General Risk Factors

Disruptive technologies could gain wide adoption and supplant our cloud-based IT, security and compliance solutions, thereby weakening our sales and
harming our results of operations.

The introduction of products and services embodying new technologies could render our existing solutions obsolete or less attractive to customers. Our
business could be harmed if new IT, security and compliance technologies are widely adopted. We may not be able to successfully anticipate or adapt to
changing technology or customer requirements on a timely basis, or at all. If we fail to keep up with technological changes or to convince our customers and
potential customers of the value of our solutions even in light of new technologies, our business could be harmed and our revenues may decline.

We may not maintain profitability in the future.

We may not be able to sustain or increase our growth or maintain profitability in the future. We plan to continue to invest in our infrastructure, new
solutions, research and development and sales and marketing, and as a result, we cannot assure you that we will maintain profitability. We may incur losses in
the  future  for  a  number  of  reasons,  including  without  limitation,  the  other  risks  and  uncertainties  described  in  this  Annual  Report  on  Form  10-K.
Additionally,  we  may  encounter  unforeseen  operating  expenses,  difficulties,  complications,  delays  and  other  unknown  factors  that  may  result  in  losses  in
future  periods.  If  our  revenue  growth  does  not  meet  our  expectations  in  future  periods,  our  financial  performance  may  be  harmed  and  we  may  not  again
achieve or maintain profitability in the future.

Forecasts of market growth may prove to be inaccurate, and even if the markets in which we compete achieve the forecasted growth, there can be no
assurance that our business will grow at similar rates, or at all.

Growth forecasts relating to the expected growth in the market for IT, security and compliance and other markets are subject to significant uncertainty
and are based on assumptions and estimates which may prove to be inaccurate. Even if these markets experience the forecasted growth, we may not grow our
business at similar rates, or at all. Our growth is subject to many factors, including our success in implementing our business strategy, which is subject to
many risks and uncertainties. Accordingly, forecasts of market growth should not be taken as indicative of our future growth.

Our financial results are based in part on our estimates or judgments relating to our critical accounting policies. These estimates or judgments may prove
to be incorrect, which could harm our operating results and result in a decline in our stock price.

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts
reported in the consolidated financial statements and accompanying notes. We base our estimates on historical experience and on various other assumptions
that  we  believe  to  be  reasonable  under  the  circumstances,  as  provided  in  the  section  titled  “Part  II,  Item  7  -  Management’s  Discussion  and  Analysis  of
Financial  Condition  and  Results  of  Operations,”  the  results  of  which  form  the  basis  for  making  judgments  about  the  carrying  values  of  assets,  liabilities,
equity, revenues and expenses that are not readily apparent from other sources. Our operating results may be adversely affected if our assumptions change or
if actual circumstances differ from those in our assumptions, which could cause our operating results to fall below the expectations of securities analysts and
investors,  resulting  in  a  decline  in  our  stock  price.  Significant  assumptions  and  estimates  used  in  preparing  our  consolidated  financial  statements  include
those related to revenue recognition, accounting for income taxes and stock-based compensation.

Changes in financial accounting standards may cause adverse and unexpected revenue fluctuations and impact our reported results of operations.

We prepare our financial statements in accordance with U.S. GAAP. These principles are subject to interpretation by the SEC and various bodies formed
to interpret and create appropriate accounting principles. A change in these accounting standards or practices could harm our operating results and could have
a significant effect on our reporting of transactions and reported results and may even retroactively affect previously reported transactions. New accounting
pronouncements  and  varying  interpretations  of  accounting  pronouncements  have  occurred  and  may  occur  in  the  future.  Changes  to  existing  rules  or  the
questioning of current practices may harm our operating results or require that we make significant changes to our systems, processes and controls or the way
we conduct our business.

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If we fail to maintain an effective system of internal control over financial reporting, our ability to produce timely and accurate financial statements or
comply with applicable regulations could be impaired.

As a public company, we are subject to the reporting requirements of the Securities Exchange Act of 1934, or the Exchange Act, the Sarbanes-Oxley Act
of 2002, or the Sarbanes-Oxley Act, and the rules and regulations of the NASDAQ Stock Market. To continue to comply with the requirements of being a
public  company,  we  may  need  to  undertake  various  actions,  such  as  implementing  additional  internal  controls  and  procedures  and  hiring  additional
accounting or internal audit staff.

Our internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the
preparation  of  financial  statements  in  accordance  with  U.S.  GAAP.  Our  current  controls  and  any  new  controls  that  we  develop  may  become  inadequate
because of changes in conditions in our business. Any failure to maintain effective controls, or any difficulties encountered in their improvement, could harm
our operating results or cause us to fail to meet our reporting obligations. Any failure to maintain effective internal control over financial reporting also could
adversely  affect  the  results  of  periodic  management  evaluations  regarding  the  effectiveness  of  our  internal  control  over  financial  reporting  that  we  are
required to include in our periodic reports we file with the SEC under Section 404 of the Sarbanes-Oxley Act. While we were able to assert in this Annual
Report on Form 10-K that our internal control over financial reporting was effective as of December 31, 2021, we cannot predict the outcome of our testing
in future periods. If we are unable to assert in any future reporting period that our internal control over financial reporting is effective (or if our independent
registered public accounting firm is unable to express an opinion on the effectiveness of our internal controls), investors may lose confidence in our operating
results and our stock price could decline. In addition, if we are unable to continue to meet these requirements, we may not be able to remain listed on the
NASDAQ Stock Market.

Item 1B.

Unresolved Staff Comments

None.

Item 2.

Properties

Our principal executive offices are located in Foster City, California, where we occupy a 76,922 square-foot facility under a lease expiring on April 30,
2028. We also have 281,787 square feet of office space in Pune, India under a non-cancellable lease expiring in February 2025. We have additional U.S.
offices  in  North  Carolina  and  Washington  and  other  offices  in  France,  Germany,  Italy,  Japan,  the  Netherlands,  Russia,  United  Arab  Emirates  and  United
Kingdom. We believe our facilities are adequate for our current needs and for the foreseeable future.

We operate data centers at third-party facilities in Santa Clara, California; Las Vegas, Nevada; Ontario, Canada; Geneva, Switzerland; Pune, India; and

Amsterdam, the Netherlands.

Item 3.

Legal Proceedings

From time to time the Company may become involved in legal proceedings or be subject to claims arising in the ordinary course of our business. As of
December 31, 2021, there has not been at least a reasonable possibility that the Company has incurred a material loss from any ongoing legal proceedings,
individually  or  taken  together.  However,  litigation  is  inherently  unpredictable  and  is  subject  to  significant  uncertainties,  some  of  which  are  beyond  the
Company's control. Should any of these estimates and assumptions change or prove to have been incorrect, the Company could incur significant charges
related to legal matters which could have a material impact on its results of operations, financial position and cash flows.

Item 4.

Mine Safety Disclosures

Not Applicable.

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Item 5.

Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

PART II

Market Information

Our common stock is listed and traded on the Nasdaq Global Select Market under the symbol “QLYS”.

Holders of Record

As of February 14, 2022, there were approximately 58 holders of record of our common stock. Because many of our shares of common stock are held by

brokers and other institutions on behalf of stockholders, we are unable to estimate the total number of stockholders represented by these record holders.

Dividend Policy

We have never declared or paid any cash dividends on our capital stock. We currently intend to retain any future earnings to fund business development
and  growth,  and  do  not  expect  to  pay  any  dividends  in  the  foreseeable  future.  Any  future  determination  to  declare  cash  dividends  will  be  made  at  the
discretion  of  our  board  of  directors,  subject  to  applicable  laws,  and  will  depend  on  a  number  of  factors,  including  our  financial  condition,  results  of
operations, capital requirements, contractual restrictions, general business conditions and other factors that our board of directors may deem relevant.

Securities Authorized for Issuance under Equity Compensation Plans

The  following  table  summarizes  information  about  our  equity  compensation  plans  as  of  December  31,  2021.  All  outstanding  awards  relate  to  our

common stock.

Plan Category

(a) Number of Securities
to be Issued Upon
Exercise of Outstanding
Options, Warrants and
Rights
(in thousands)

(b) Weighted-Average
Exercise Price of
Outstanding Options,
Warrants and Rights

(c) Number of Securities
Remaining Available for
Future Issuance Under
Equity Compensation
Plans (Excluding
Securities Reflected in
Column (a)
(in thousands)

Equity compensation plans approved by security holders (1)
Equity compensation plans not approved by security holders

2,755(2)  $
—    $

66.05(3)   
— 

8,691(4)
— 

(1) Includes our 2000 Equity Incentive Plan (2000 Plan), 2012 Equity Incentive Plan (2012 Plan) and 2021 Employee Stock Purchase Plan (2021 ESPP).
(2) Consists of 917 thousand restricted stock units and 1,838 thousand shares underlying stock options.
(3) The weighted average exercise price is calculated based solely on outstanding stock options.
(4) Consists of 8,091 thousand shares reserved for issuance under our 2012 Plan and 600 thousand shares reserved for issuance under our 2021 ESPP. Our
2012 Plan provides that on the first day of each fiscal year, the number of shares authorized for issuance under the 2012 Plan is automatically increased by a
number equal to the least of (i) 3,050 thousand shares, (ii) five percent (5%) of the aggregate number of shares of common stock outstanding on the last day
of the immediately preceding fiscal year, or (iii) such number of shares that may be determined by our board of directors. 

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Stock Price Performance Graph

The following graph shows a comparison from December 31, 2016 through December 31, 2021 of the cumulative total return for an investment of $100
(and the reinvestment of dividends) in our common stock, the NASDAQ Global Select Market Composite Index and the NASDAQ Computer Index and the
S&P 500 Index. Such returns are based on historical results and are not intended to suggest future performance.

COMPARISON OF CUMULATIVE TOTAL RETURN*
Among Qualys, Inc., NASDAQ-Global Select Market Composite Index, and NASDAQ Computer Index and S&P 500 Index

* $100 invested on December 31, 2016 in stock or index, including reinvestment of dividends. Fiscal year ending December 31.

Qualys, Inc.
NASDAQ Global Select Market
NASDAQ Computer
S&P 500

December 31,
2016

December 31,
2017

December 31,
2018

December 31,
2019

December 31,
2020

December 31,
2021

  $
  $
  $
  $

100.00    $
100.00    $
100.00    $
100.00    $

187.52    $
128.43    $
138.77    $
121.83    $

236.15    $
123.71    $
133.66    $
116.49    $

263.41    $
167.75    $
200.94    $
153.17    $

385.06    $
239.95    $
301.37    $
181.35    $

433.55 
295.43 
415.46 
233.41 

The information on the above Stock Price Performance Graph shall not be deemed to be “filed” for purposes of Section 18 of the Securities Exchange
Act of 1934, as amended, or otherwise subject to the liabilities of that section or Sections 11 and 12(a)(2) of the Securities Act of 1933, as amended, and shall
not be incorporated by reference into any registration statement or other document filed by us with the SEC, whether made before or after the date of this
Annual Report on Form 10-K, regardless of any general incorporation language in such filing, except as shall be expressly set forth by specific reference in
such filing.

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Purchases of Equity Securities by the Issuer and Affiliated Purchasers

A summary of our repurchases of common stock during the three months ended December 31, 2021 is as follows:

Period
October 1, 2021 - October 31, 2021
November 1, 2021 - November 30, 2021
December 1, 2021 - December 31, 2021
Total

Total Number
of Shares
Purchased as
Part of
Publicly
Announced
Plan or
Program (1)

Approximate
Dollar Value
of Shares that
May Yet Be
Purchased
under the
Plan or
Program  
84,500    $
97,221,477 
95,141    $ 284,387,135 
93,100    $ 271,824,993 
272,741     

Total Number
of Shares
Purchased

Average Price
Paid per Share    
114.34     
134.90     
134.93     

84,500    $
95,141    $
93,100    $
272,741     

(1) On February 5, 2018, our board of directors authorized a $100.0 million two-year share repurchase program, which was announced on February 12,
2018. On each of October 30, 2018, October 30, 2019, May 7, 2020 and February 10, 2021, we announced that our board of directors had authorized an
increase of $100.0 million, and on November 3, 2021, we announced that our board of directors had authorized an increase of $200.0 million to the share
repurchase program, resulting in an aggregate authorization of $700.0 million to date. Shares may be repurchased from time to time on the open market in
accordance with Rule 10b-18 of the Exchange Act of 1934. We have entered into a pre-set trading plan adopted in accordance with Rule 10b5-1 under the
Exchange Act to effect repurchases under our share repurchase program. All share repurchases have been made using cash resources. Our share repurchase
program does not have an expiration date.

Item 6.

[RESERVED]

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Item 7.

Management's Discussion and Analysis of Financial Condition and Results of Operations

You  should  read  the  following  discussion  in  conjunction  with  our  consolidated  financial  statements  and  the  related  notes  included  elsewhere  in  this
Annual Report on Form 10-K. You should carefully review and consider the information regarding our financial condition and results of operations set forth
under Part I-Item 7 (Management’s Discussion and Analysis of Financial Condition and Results of Operations) in our Annual Report on Form 10-K for the
fiscal year ended December 31, 2020, filed with the SEC on February 22, 2021, for an understanding of our results of operations and liquidity discussions
and analysis comparing fiscal year 2020 to fiscal year 2019. In addition to historical information, this discussion contains forward-looking statements that
involve risks and uncertainties that could cause our actual results to differ materially from our expectations, as discussed in "Forward-Looking Statements"
in Part I of this Annual Report on Form 10-K. Factors that could cause such differences include, but are not limited to, those described in the section titled
"Risk Factors" and elsewhere in this Annual Report on Form 10-K.

Overview

We are a pioneer and leading provider of a cloud-based platform delivering IT, security and compliance solutions that enable organizations to identify
security risks to their IT infrastructures, help protect their IT systems and applications from ever-evolving cyber-attacks and achieve compliance with internal
policies  and  external  regulations.  Our  cloud  solutions  address  the  growing  security  and  compliance  complexities  and  risks  that  are  amplified  by  the
dissolving  boundaries  between  internal  and  external  IT  infrastructures  and  web  environments,  the  rapid  adoption  of  cloud  computing,  containers  and
serverless IT models, and the proliferation of geographically dispersed IT assets. Our integrated suite of IT, security and compliance solutions delivered on
our Qualys Cloud Platform enables our customers to identify and manage their IT assets, collect and analyze large amounts of IT security data, discover and
prioritize  vulnerabilities,  recommend  and  implement  remediation  actions  and  verify  the  implementation  of  such  actions.  Organizations  use  our  integrated
suite of solutions to cost-effectively obtain a unified view of their IT asset inventory as well as security and compliance posture across globally-distributed IT
infrastructures as our solution offers a single platform for information technology, information security, application security, endpoint, developer security and
cloud teams.

We were founded and incorporated in December 1999 with a vision of transforming the way organizations secure and protect their IT infrastructure and
applications and initially launched our first cloud solution, Vulnerability Management (VM), in 2000. As VM gained acceptance, we introduced additional
solutions to help customers manage increasing IT, security and compliance requirements. Today, the suite of solutions that we offer on our cloud platform
and  refer  to  as  the  Qualys  Cloud  Apps  helps  our  customers  protect  a  range  of  assets  across  on-premises,  endpoints,  cloud,  containers,  and  mobile
environments. These Cloud Apps address and include:

•

•

IT Security: Vulnerability Management (VM), Vulnerability Management, Detection and Response (VMDR), Threat Protection (TP),
Continuous Monitoring (CM), Patch Management (PM), Multi-Vector Endpoint Detection and Response (EDR), Certificate Assessment
(CRA), SaaS Detection and Response (SaaSDR), Secure Enterprise Mobility (SEM);
Compliance: Policy Compliance (PC), Security Configuration Assessment (SCA), PCI Compliance (PCI), File Integrity Monitoring (FIM),
Security Assessment Questionnaire (SAQ), Out of-Band Configuration Assessment (OCA);
• Web Application Security: Web Application Scanning (WAS), Web Application Firewall (WAF);
•
•

Asset Management: Global Asset View (GAV), Cybersecurity Asset Management (CSAM), Certificate Inventory (CRI); and
Cloud/Container Security: Cloud Inventory (CI), Cloud Security Assessment (CSA), Container Security (CS).

We provide our solutions through a software-as-a-service model, primarily with renewable annual subscriptions. These subscriptions require customers
to  pay  a  fee  in  order  to  access  each  of  our  cloud  solutions.  We  generally  invoice  our  customers  for  the  entire  subscription  amount  at  the  start  of  the
subscription term, and the invoiced amounts are treated as deferred revenues and are recognized ratably over the term of each subscription. We continue to
experience revenue growth from our existing customers as they renew and purchase additional subscriptions, as well as from the addition of new customers
to our cloud platform.

We  market  and  sell  our  solutions  to  enterprises,  government  entities  and  small  and  medium-sized  businesses  across  a  broad  range  of  industries,
including education, financial services, government, healthcare, insurance, manufacturing, media, retail, technology and utilities. In 2021, 2020 and 2019,
61%, 63% and 64%, respectively, of our revenues were derived from customers in the United States based on our customers' billing addresses. We sell our
solutions to enterprises and government entities primarily through our field sales force and to small and medium-sized businesses through our inside sales
force.  We  generate  a  significant  portion  of  sales  through  our  channel  partners,  including  managed  security  service  providers,  value-added  resellers  and
consulting firms in the United States and internationally.

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Impacts of COVID-19

In March 2020, the World Health Organization declared the outbreak of COVID-19 as a pandemic. As a result of COVID-19, we have modified certain
aspects of our business, including restricting employee travel, requiring employees to work from home, and canceling certain events and meetings, among
other modifications. We will continue to actively monitor the situation and may take further actions that alter our business operations as may be required by
federal, state or local authorities or that we determine are in the best interests of our employees, customers, partners, suppliers and stockholders. While we
have not incurred significant disruptions from the COVID-19 pandemic, we are unable to accurately predict the full impact that the pandemic will have due
to numerous uncertainties, including the availability and acceptance of COVID-19 vaccines as well as the effectiveness of the vaccines to new variants of the
disease, future actions that may be taken by governmental authorities and the impact of the pandemic on the businesses of our customers and partners. We
will continue to evaluate the nature and extent of the impact to our business, financial position, results of operations and cash flows.

Key Components of Results of Operations

Revenues

We  derive  revenues  from  the  sale  of  subscriptions  to  our  IT,  security  and  compliance  solutions,  which  are  delivered  on  our  cloud  platform.
Subscriptions  to  our  solutions  allow  customers  to  access  our  cloud-based  IT,  security  and  compliance  solutions  through  a  unified,  web-based  interface.
Customers generally enter into one-year renewable subscriptions. The subscription fee entitles the customer to an unlimited number of scans for a specified
number  of  devices  or  web  applications  and,  if  requested  by  a  customer  as  part  of  their  subscription,  a  specified  number  of  physical  or  virtual  scanner
appliances. Our physical and virtual scanner appliances are requested by certain customers as part of their subscriptions in order to scan IT infrastructures
within their firewalls and do not function without, and are not sold separately from, subscriptions for our solutions. In some cases, we also provide certain
computer  equipment  used  to  extend  our  Qualys  Cloud  Platform  into  our  customers'  private  cloud  environment.  Customers  are  required  to  return  physical
scanner appliances and computer equipment if they do not renew their subscriptions.

We  typically  invoice  our  customers  for  the  entire  subscription  amount  at  the  start  of  the  subscription  term.  Invoiced  amounts  are  reflected  on  our
consolidated  balance  sheets  as  accounts  receivable  or  as  cash  when  collected,  and  as  deferred  revenues  until  earned  and  recognized  ratably  over  the
subscription  period.  Accordingly,  deferred  revenues  represent  the  amount  billed  to  customers  that  has  not  yet  been  earned  or  recognized  as  revenues,
pursuant to subscriptions entered into in current and prior periods.

Cost of Revenues

Cost  of  revenues  consists  primarily  of  personnel  expenses,  comprised  of  salaries,  benefits,  performance-based  compensation  and  stock-based
compensation, for employees who operate our data centers and provide support services to our customers. Other expenses include depreciation of data center
equipment, physical scanner appliances and computer hardware provided to certain customers as part of their subscriptions, expenses related to the use of
third-party data centers and cloud infrastructures, amortization of software and license fees, amortization of intangibles related to acquisitions, maintenance
support, fees paid to contractors who supplement or support our operations center personnel and overhead allocations. We expect to continue to make capital
investments to expand and support our data center and cloud infrastructure operations, which will increase the cost of revenues in absolute dollars.

Operating Expenses

Research and Development

Research  and  development  expenses  consist  primarily  of  personnel  expenses,  comprised  of  salaries,  benefits,  performance-based  compensation  and
stock-based  compensation,  for  our  research  and  development  teams.  Other  expenses  include  third-party  contractor  fees,  software  and  license  fees,
amortization of intangibles related to acquisitions and overhead allocations.

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Sales and Marketing

Sales  and  marketing  expenses  consist  primarily  of  personnel  expenses,  comprised  of  salaries,  benefits,  sales  commissions,  performance-based
compensation and stock-based compensation for our worldwide sales and marketing teams. Other expenses include marketing and promotional events, lead-
generation marketing programs, public relations, travel, software licenses and overhead allocations. Sales commissions related to new business and upsells
are capitalized as an asset. We amortize the capitalized commission cost as a selling expense on a straight-line basis over a period of five years. We expense
sales commissions related to contract renewals as incurred. Our new sales personnel are typically not immediately productive, and the resulting increase in
sales  and  marketing  expenses  we  incur  when  we  add  new  personnel  may  not  result  in  increased  revenues  if  these  new  sales  personnel  fail  to  become
productive.  The  timing  of  our  hiring  of  sales  personnel,  or  the  participation  in  new  marketing  events  or  programs,  and  the  rate  at  which  these  generate
incremental revenues, may affect our future operating results. We expect to continue to significantly invest in additional sales personnel worldwide and also
in more marketing programs to support new solutions on our platform, which will increase sales and marketing expenses in absolute dollars.

General and Administrative

General  and  administrative  expenses  consist  primarily  of  personnel  expenses,  comprised  of  salaries,  benefits,  performance-based  compensation  and
stock-based compensation for our executive, finance and accounting, IT, legal and human resources teams, as well as professional services, fees, software
licenses and overhead allocations. We expect that general and administrative expenses will increase in absolute dollars, as we continue to add personnel and
incur professional services to support our growth and compliance with legal requirements.

Other Income (Expense), Net

Our  other  income  (expense),  net  consists  primarily  of  interest  and  investment  income  from  our  short-term  and  long-term  marketable  securities
and  foreign  exchange  gains  and  losses,  the  majority  of  which  result  from  fluctuations  between  the  U.S.  Dollar  and  the  Euro,  British  Pound  ("GBP")  and
Indian Rupee ("INR").

Income Tax Provision

We are subject to federal, state and foreign income taxes for jurisdictions in which we operate, and we use estimates in determining our income tax
provision  and  deferred  tax  assets.  Earnings  from  our  non-U.S.  activities  are  subject  to  income  taxes  in  the  local  countries  at  rates  which  were  generally
similar to the U.S. statutory tax rate. 

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Results of Operations

The following table sets forth selected consolidated statements of operations data for each of the periods presented as a percentage of revenues:

Revenues
Cost of revenues
Gross profit

Operating expenses:

Research and development
Sales and marketing
General and administrative
Total operating expenses

Income from operations
Total other income, net
Income before income taxes
Income tax provision
Net income

Year Ended December 31,
2020
2021

100%   
22 
78 

20 
19 
18 
57 
21 
— 
21 
4 
17%   

100%
22 
78 

20 
19 
12 
51 
27 
1 
28 
3 
25%

Comparison of Years Ended December 31, 2021 and 2020

Revenues

Revenues

Year Ended
December 31,

Change

2021

2020

$

%

(in thousands, except percentages)

  $

411,172    $

362,963    $

48,209     

13%

Revenues  increased  by  $48.2  million  in  2021  compared  to  2020,  due  to  an  increase  in  IT  Security,  Compliance,  Web  Application  Security,  Asset
Management  and  Cloud  and  Container  Security  subscriptions.  The  revenue  growth  was  primarily  from  an  increase  in  renewal  and  expansion  business  in
2021 compared to 2020. Of the total increase of $48.2 million, $20.3 million was from customers in the United States and the remaining $27.9 million was
from customers in foreign countries. In 2021, 59% of total revenue was direct and 41% of total revenue was through partners. Of the total increase of $48.2
million, $30.4 million was direct and $17.8 million was from partners. With our strong market position driving further demand for our solutions, we expect
revenue growth from new and existing customers to continue.

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Cost of Revenues

Cost of revenues

Year Ended
December 31,

Change

2021

2020

$

%

(in thousands, except percentages)

  $

89,439    $

79,226    $

10,213     

13%

Cost  of  revenues  increased  by  $10.2  million  in  2021  compared  to  2020,  due  to  an  increase  in  personnel  costs  of  $6.3  million  driven  by  additional
employees hired to support the growth of our business, an increase in data center and cloud costs of $2.0 million to meet growing demand and an increase in
depreciation and amortization expense of $1.5 million as more computer equipment was placed in service.

Research and Development Expenses

Research and development

Year Ended
December 31,

Change

2021

2020

$

%

(in thousands, except percentages)

  $

81,289    $

72,548    $

8,741     

12%

Research  and  development  expenses  increased  by  $8.7  million  in  2021  compared  to  2020,  due  to  an  increase  in  personnel  costs  of  $5.5  million
primarily  driven  by  additional  employees  hired  to  support  the  growth  of  our  business,  an  increase  in  software  costs  of  $1.0  million,  an  increase  in
professional services fees of $0.9 million, an increase in data center and cloud costs of $0.8 million for our ongoing research and development efforts and an
increase in depreciation and amortization expense of $0.7 million as more computer equipment was placed in service.

Sales and Marketing Expenses

Sales and marketing

Year Ended
December 31,

Change

2021

2020

$

%

(in thousands, except percentages)

  $

76,487    $

67,965    $

8,522     

13%

Sales and marketing expenses increased by $8.5 million in 2021 compared to 2020, due to an increase in commissions of $3.4 million driven by higher
revenues, an increase in personnel costs of $2.8 million driven by additional employees hired to support the growth of our business, an increase in travel and
trade show related costs of $1.1 million associated with the easing of COVID-19 related travel restrictions and an increase in license and subscription costs of
$0.8 million.

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General and Administrative Expenses

General and administrative

Year Ended
December 31,

Change

2021

2020

$

%

(in thousands, except percentages)

  $

76,274    $

46,570    $

29,704     

64%

General and administrative expenses increased by $29.7 million in 2021 compared to 2020, due to an increase in stock-based compensation expense of
$28.7 million primarily driven by accelerated vesting relating to the resignation of our former chief executive officer and an increase in personnel costs of
$1.6 million driven by additional employees hired to support the growth of our business.

Total other income, net

Total other income, net

Year Ended
December 31,

Change

2021

2020

$

%

(in thousands, except percentages)

  $

1,714    $

5,383    $

(3,669)    

(68)%

Total other income, net decreased by $3.7 million in 2021 compared to 2020, due to a decrease in interest income of $3.1 million driven by lower yield

and an increase in foreign exchange loss of $0.6 million.

Income tax provision

Income tax provision

Year Ended
December 31,

Change

2021

2020

$

%

(in thousands, except percentages)

  $

18,437    $

10,465    $

7,972     

76%

Income tax provision increased by $8.0 million in 2021 compared to 2020, due to a reduction in excess tax benefits from stock-based compensation and

an increase in income after permanent tax adjustments related to the former CEO’s accelerated stock-based compensation.

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Key Non-GAAP Metric

In addition to measures of financial performance presented in our consolidated financial statements, we monitor the non-GAAP key metric set forth

below to help us evaluate growth trends, establish budgets, measure the effectiveness of our sales and marketing efforts and assess operational efficiencies.

Adjusted EBITDA

We  monitor  Adjusted  EBITDA,  a  non-GAAP  financial  measure,  to  analyze  our  financial  results  and  believe  that  it  is  useful  to  investors,  as  a
supplement  to  U.S.  GAAP  measures,  in  evaluating  our  ongoing  operational  performance  and  enhancing  an  overall  understanding  of  our  past  financial
performance. We believe that Adjusted EBITDA helps illustrate underlying trends in our business that could otherwise be masked by the effect of the income
or expenses that we exclude in Adjusted EBITDA. Furthermore, we use this measure to establish budgets and operational goals for managing our business
and evaluating our performance. We also believe that Adjusted EBITDA provides an additional tool for investors to use in comparing our recurring core
business operating results over multiple periods with other companies in our industry.

Adjusted EBITDA should not be considered in isolation from, or as a substitute for, financial information prepared in accordance with U.S. GAAP. We
calculate Adjusted EBITDA as net income before (1) other (income) expense, net, which includes interest income, interest expense and other income and
expense, (2) income tax provision (benefit), (3) depreciation and amortization of property and equipment, (4) amortization of intangible assets, (5) stock-
based compensation and (6) non-recurring expenses that do not reflect ongoing costs of operating the business.

Adjusted EBITDA has limitations as an analytical tool and should not be considered in isolation from or as a substitute for the measures presented in

accordance with U.S. GAAP. Some of these limitations are:

•
•
•

•

Adjusted EBITDA does not reflect certain cash and non-cash charges that are recurring;
Adjusted EBITDA does not reflect income tax payments that reduce cash available to us;
Adjusted EBITDA excludes depreciation and amortization of property and equipment and amortization of intangible assets, although these
are non-cash charges, the assets being depreciated and amortized may have to be replaced in the future; and
Other companies, including companies in our industry, may calculate Adjusted EBITDA differently or not at all, which reduces its usefulness
as a comparative measure.

Because of these limitations, Adjusted EBITDA should be considered alongside other financial performance measures, including revenues, net income,

cash flows from operating activities and our financial results presented in accordance with U.S. GAAP.

The following unaudited table presents the reconciliation of net income to Adjusted EBITDA for the years ended December 31, 2021 and 2020.

Year Ended December 31,
2020
2021

Net income

Depreciation and amortization of property and equipment
Amortization of intangible assets
Income tax provision
Stock-based compensation
Total other income, net

Adjusted EBITDA
Percentage of revenues

45

  $

  $

  $

(in thousands)
70,960 
29,236 
6,661 
18,437 
67,579 
(1,714)    
  $
46%   

191,159 

91,572 
26,556 
6,289 
10,465 
40,035 
(5,383)
169,534 

47%

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
   
 
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Liquidity and Capital Resources

As  of  December  31,  2021,  our  principal  source  of  liquidity  was  cash,  cash  equivalents  and  marketable  securities  of  $516.5  million,  including
$57.0  million  of  cash  held  outside  of  the  United  States.  The  following  summary  of  cash  flows  for  the  periods  indicated  has  been  derived  from  our
consolidated financial statements included elsewhere in this report:

Cash provided by operating activities
Cash used in investing activities
Cash used in financing activities
Net increase (decrease) in cash, cash equivalents and restricted cash

Operating Activities

Year Ended December 31,
2020
2021

(in thousands)

  $

  $

200,616    $
(29,532)    
(107,888)    
63,196    $

180,086 
(80,932)
(112,581)
(13,427)

In  2021,  we  generated  $169.6  million  of  cash  from  our  net  income,  as  adjusted  for  non-cash  items  mainly  related  to  stock-based  compensation
expense, depreciation and amortization expense and deferred taxes, as compared to $169.4 million in 2020. In addition, we also generated $31.0 million of
cash from working capital change in 2021, of which $37.4 million was related to net increase in deferred revenue and accounts receivable as a result of our
continued growth in billing and collection, partially offset by higher prepaid income taxes of $6.9 million. In 2020, we generated $10.7 million of cash from
working capital change, which was also mainly related to deferred revenue and accounts receivable due to continued growth in billing and collection.

Investing Activities

In 2021, we used $4.5 million of cash in marketable securities investment, $24.4 million of cash in capital expenditures mainly related to computer
equipment to support our growth and development and $1.1 million of cash to acquire certain technology assets, as compared to $49.8 million of cash used in
marketable securities investment, $29.6 million of cash used in capital expenditures and $1.5 million of cash used for acquisition of technology assets in
2020.

Financing Activities

In 2021, we used $130.0 million of cash for share repurchase and $27.8 million of cash in payment of employee withholding taxes upon vesting of
restricted stock units and received $50.0 million of proceeds from employee exercise of stock options, as compared to $126.7 million of cash used for share
repurchase, $20.2 million of cash used in payment of employee withholding taxes upon vesting of restricted stock units and $34.5 million of cash received
from employee exercise of stock options in 2020. Net cash used in financing activities are expected to be higher in 2022 due to expected higher volume of
share repurchase and lower cash receipt from stock option exercise, mainly due to the resignation of our former CEO.

We believe our existing cash and cash equivalents, marketable securities and our expected cash flow generated from operations will be sufficient to
fund  our  operations  for  the  next  twelve  months  and  beyond.  We  do  not  anticipate  that  we  will  need  funds  generated  from  foreign  operations  to  fund  our
domestic operations. However, if we repatriate these funds, we could be subject to foreign withholding taxes.

Our material cash requirements mainly include the following contractual and other obligations:

• Our operating lease obligations to make payments under our non-cancelable lease agreements for our facilities and data centers. We had fixed

operating lease payment obligations of $54.2 million as of December 31, 2021, with $14.5 million expected to be paid within the next 12 months.

• Cash outflow for capital expenditures in 2022 is expected to be in a range of $25.0 million to $30.0 million. Our future capital requirements will
depend on many factors, including our rate of revenue growth, the expansion of our sales and marketing activities, the timing, type and extent of
our spending on research and development efforts, international expansion and investment in data centers and cloud infrastructures. We may also
seek to invest in or acquire complementary businesses or technologies. 

• Other non-cancelable purchase obligations related to cloud infrastructures and other service providers totaled $36.4 million, of which $16.4 million

is expected to be paid within the next 12 months.

We expect to continue to use cash to repurchase shares in 2022 under our share repurchase program authorized by our board of directors on February 5,
2018. As of December 31, 2021, our board of directors had authorized an aggregate amount of $700.0 million for repurchases under our share repurchase
program, of which approximately $271.8 million remained available. Shares will be repurchased from time to time on the open market in accordance with
Rule 10b-18 of the Exchange Act of 1934, including pursuant to a pre-set trading plan adopted in accordance with Rule 10b5-1 under the Exchange Act.

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Critical Accounting Estimates

The preparation of our consolidated financial statements in accordance with U.S. GAAP requires us to make estimates and assumptions that affect the
reported amounts of assets, liabilities, revenues, expenses and related disclosures. Our significant accounting policies are described in Note 1 - The Company
and Summary of Significant Accounting Policies in the accompanying notes to the consolidated financial statements included in Part II, Item 8, "Financial
Statements  and  Supplementary  Data"  of  this  Annual  Report  on  Form  10-K.  On  an  ongoing  basis,  we  evaluate  our  estimates  and  assumptions  based  on
historical and anticipated results and trends that we believe represent our best estimate under the circumstances. However, as accounting estimates are subject
to inherent uncertainty, our actual results may differ from these estimates under different assumptions or conditions.

Income Taxes

Significant assumptions, judgments and estimates are involved in determining our provision for (benefit from) income taxes, our deferred tax assets and
liabilities,  and  any  valuation  allowance  to  be  recorded  against  our  deferred  tax  assets.  Our  judgments,  assumptions  and  estimates  relating  to  the  current
provision for income taxes include the geographic mix and amount of income (loss), our interpretation of current tax laws, and possible outcomes of current
and future audits conducted by foreign and domestic tax authorities. Our judgments also include anticipating the tax positions we will record in the financial
statements before preparing and filing the tax returns. Our estimates and assumptions may differ from the actual results as reflected in our income tax returns
and  we  record  the  required  adjustments  when  they  are  identified  or  resolved.  Changes  in  our  business  and  tax  laws  or  our  interpretation  of  those,  and
developments  in  current  and  future  tax  audits,  could  significantly  impact  the  amounts  provided  for  income  taxes  in  our  results  of  operations,  financial
position, or cash flows.

The  assessment  of  tax  effects  of  our  uncertain  tax  positions  in  our  financial  statements  involves  significant  judgment  in  interpreting  complex  and
ambiguous tax laws, regulations, and administrative practices, determining the probability of various possible settlement outcomes, evaluating the litigation
process based on tax authority behaviors in similar cases, and estimating the likelihood that another taxing authority could review the respective tax position.
These judgments are inherently challenging and subjective because a taxing authority may change its behavior at any time. We must also determine when it is
reasonably  possible  that  the  amount  of  unrecognized  tax  benefits  will  significantly  increase  or  decrease  in  the  12  months  after  each  fiscal  year-end.  We
reevaluate our income tax positions on a quarterly basis to consider factors such as changes in facts or circumstances, changes in tax laws, effectively settled
issues under audit, the potential for interest and penalties, and new audit activity. Such a change in recognition or measurement would result in recognition of
a tax benefit or an additional charge to the tax provision.

Stock-Based Compensation

We  recognize  the  fair  value  of  our  employee  stock  options  and  restricted  stock  units,  including  performance-based  restricted  stock  units,  over  the
requisite service period. The fair value of each stock option is estimated on date of grant using the Black-Scholes-Merton option pricing model. Determining
the appropriate fair value model and calculating the fair value of employee stock options requires the use of subjective assumptions, including the expected
life  of  the  stock  option  and  stock  price  volatility.  The  recognition  of  expenses  for  performance  based  restricted  stock  units  requires  us  to  estimate  the
probability that the performance condition will be achieved and the number of awards that will vest are adjusted accordingly at each reporting period. The
assumptions  used  in  calculating  the  fair  value  of  employee  stock  options  and  estimating  the  probability  of  achievement  of  performance  metrics  represent
management’s best estimates, which require significant judgment and involve inherent uncertainties. While not material to the current year, if factors change
and we use different assumptions, our stock-based compensation expense could be materially different in the future.

Item 7A.

Quantitative and Qualitative Disclosures about Market Risk

We have domestic and international operations and we are exposed to market risks in the ordinary course of our business. These risks primarily include
interest rate, foreign exchange and inflation risks, as well as risks relating to changes in the general economic conditions in the countries where we conduct
business. To reduce certain of these risks, we monitor the financial condition of our large customers and limit credit exposure by collecting subscription fees
in advance.

Foreign Currency Risk

Our results of operations and cash flows have been and will continue to be subject to fluctuations because of changes in foreign currency exchange
rates,  particularly  changes  in  exchange  rates  between  the  U.S.  Dollar  and  the  Euro,  GBP,  INR,  Canadian  Dollar  ("C$")  and  Swiss  Franc  ("CHF"),  the
currencies of countries where we currently have our most significant international operations. We enter into foreign currency forward contracts to reduce our
exposure  to  foreign  currency  exchange  rate  fluctuations  related  to  forecasted  subscription  revenue,  operating  expenses  and  foreign  currency  denominated
assets or liabilities. As of December 31, 2021, we had designated cash flow hedge forward contracts with notional amounts of €29.8 million, £9.4 million
and  Rs.2,955.3  million  and  non-designated  forward  contracts  with  notional  amounts  of  €34.5  million,  £11.6  million,  Rs.74.9  million,  C$2.5  million  and
CHF1.0 million. With our hedging strategy applied, the effect of an immediate 10% adverse change in foreign exchange rates would not be material to our
financial condition, operating results or cash flows.

Interest Rate Sensitivity

We  had  $516.5  million  in  cash,  cash  equivalents  and  short-term  and  long-term  marketable  securities  as  of  December  31,  2021.  Cash  and  cash
equivalents include cash held in banks, highly liquid money market funds and commercial paper. Marketable securities consist of fixed-income U.S. Treasury
and government agency securities, commercial paper corporate bonds, asset-backed securities and foreign government securities. The primary objectives of
our investment activities are the preservation of principal and support of our liquidity requirements. We do not invest for trading or speculative purposes. Our
marketable securities are subject to market risk due to changes in interest rates, which may affect the interest income we earn and the fair market value. As of
December  31,  2021,  a  hypothetical  100  basis  point  increase  in  interest  rate  would  result  in  a  decrease  in  the  fair  value  of  our  marketable  securities
by $2.4 million.

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Item 8.

Financial Statements and Supplementary Data

Qualys, Inc.
INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

Table of Contents

Reports of Independent Registered Public Accounting Firm (PCAOB ID Number 248) 
Consolidated Balance Sheets
Consolidated Statements of Operations
Consolidated Statements of Comprehensive Income
Consolidated Statements of Cash Flows
Consolidated Statements of Stockholders' Equity
Notes to Consolidated Financial Statements

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49
51
52
53
54
55
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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors and Stockholders

Qualys, Inc.

Opinion on the financial statements
We have audited the accompanying consolidated balance sheets of Qualys, Inc. (a Delaware corporation) and subsidiaries (the “Company”) as of December
31, 2021 and 2020, the related consolidated statements of operations, comprehensive income, cash flows, and stockholders’ equity  for each of the three years
in the period ended December 31, 2021, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements
present fairly, in all material respects, the financial position of the Company as of December 31, 2021 and 2020, and the results of its operations and its cash
flows for each of the three years in the period ended December 31, 2021, in conformity with accounting principles generally accepted in the United States of
America.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), the Company’s
internal control over financial reporting as of December 31, 2021, based on criteria established in the 2013 Internal Control — Integrated Framework issued
by the Committee of Sponsoring Organizations of the Treadway Commission, and our report dated February 22, 2022 expressed an unqualified opinion.

Basis for opinion
These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial
statements based on our audits. We are a public accounting firm registered with the PCAOB and are required to be independent with respect to the Company
in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Our audits included performing procedures
to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks.
Such procedures included examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. Our audits also included
evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial
statements. We believe that our audits provide a reasonable basis for our opinion.

Critical audit matter
The critical audit matter communicated below is a matter arising from the current period audit of the financial statements that was communicated or required
to be communicated to the audit committee and that: (1) relates to accounts or disclosures that are material to the financial statements and (2) involved our
especially challenging, subjective, or complex judgments. The communication of critical audit matters does not alter in any way our opinion on the financial
statements, taken as a whole, and we are not, by communicating the critical audit matter below, providing a separate opinion on the critical audit matter or on
the accounts or disclosures to which it relates.

Income taxes
As described further in Note 12 to the financial statements, the Company records income taxes using the asset and liability method, under which deferred tax
assets and liabilities are determined based on the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in
effect for the year in which the differences are expected to affect taxable income. We identified the tax effects of temporary and permanent differences related
to stock-based compensation as a critical audit matter.

The principal considerations for our determination that the tax effects of temporary and permanent differences are a critical audit matter are that auditing the
application of executive compensation rules requires significant technical expertise, the Company is generating excess tax deductions as a result of stock-
based compensation and the stock-based compensation calculation is complex due to the required recordkeeping. Our audit procedures related to the tax
effects of temporary and permanent differences related to stock-based compensation included the following, among others.

Involved an employee compensation specialist to assess the application of stock-based compensation tax rules.

•
• Obtained management’s permanent and temporary provision calculation and tied out inputs to supporting equity documentation.
• Tested the completeness and accuracy of the calculation of permanent and temporary differences.
• Determined that the ending gross temporary difference agreed to the supporting equity documentation.

/s/ GRANT THORNTON LLP

We have served as the Company’s auditor since 2005.

San Jose, California
February 22, 2022

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Board of Directors and Stockholders

Qualys, Inc.

Report of Independent Registered Public Accounting Firm

Opinion on internal control over financial reporting
We have audited the internal control over financial reporting of Qualys, Inc. (a Delaware corporation) and subsidiaries (the “Company”) as of December 31,
2021,  based  on  criteria  established  in  the  2013  Internal  Control  —  Integrated  Framework  issued  by  the  Committee  of  Sponsoring  Organizations  of  the
Treadway Commission (“COSO”). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of
December 31, 2021, based on criteria established in the 2013 Internal Control — Integrated Framework issued by COSO.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), the consolidated
financial  statements  of  the  Company  as  of  and  for  the  year  ended  December  31,  2021,  and  our  report  dated  February  22,  2022  expressed  an  unqualified
opinion on those consolidated financial statements.

Basis for opinion
The Company’s management is responsible for maintaining effective internal control over financial reporting and for its assessment of the effectiveness of
internal  control  over  financial  reporting,  included  in  the  accompanying  Management’s  Annual  Report  on  Internal  Control  over  Financial  Reporting.  Our
responsibility  is  to  express  an  opinion  on  the  Company’s  internal  control  over  financial  reporting  based  on  our  audit.  We  are  a  public  accounting  firm
registered  with  the  PCAOB  and  are  required  to  be  independent  with  respect  to  the  Company  in  accordance  with  the  U.S.  federal  securities  laws  and  the
applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable
assurance  about  whether  effective  internal  control  over  financial  reporting  was  maintained  in  all  material  respects.  Our  audit  included  obtaining  an
understanding of internal control over financial reporting, assessing the risk that a material weakness exists, testing and evaluating the design and operating
effectiveness  of  internal  control  based  on  the  assessed  risk,  and  performing  such  other  procedures  as  we  considered  necessary  in  the  circumstances.  We
believe that our audit provides a reasonable basis for our opinion.

Definition and limitations of internal control over financial reporting
A company’s internal control over financial reporting is a process designed 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. A company’s internal control over
financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect
the  transactions  and  dispositions  of  the  assets  of  the  company;  (2)  provide  reasonable  assurance  that  transactions  are  recorded  as  necessary  to  permit
preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being
made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or
timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.

/s/ GRANT THORNTON LLP

San Jose, California
February 22, 2022

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Assets
Current assets:

Qualys, Inc.
CONSOLIDATED BALANCE SHEETS
(in thousands, except per share data)

Cash and cash equivalents
Short-term marketable securities
Accounts receivable, net of allowance of $793 and $725 as of December 31, 2021 and 2020, respectively
Prepaid expenses and other current assets

Total current assets

Long-term marketable securities
Property and equipment, net
Operating leases - right of use asset
Deferred tax assets, net
Intangible assets, net
Goodwill
Restricted cash
Other noncurrent assets

Total assets

Liabilities and Stockholders’ Equity
Current liabilities:

Accounts payable
Accrued liabilities
Deferred revenues, current
Operating lease liabilities, current

Total current liabilities
Deferred revenues, noncurrent
Operating lease liabilities, noncurrent
Other noncurrent liabilities

Total liabilities

Commitments and contingencies (Note 9)
Stockholders’ equity:

Preferred stock: $0.001 par value; 20,000 shares authorized, no shares issued and outstanding as of December 31,

2021 and 2020

Common stock: $0.001 par value; 1,000,000 shares authorized, 39,112 and 39,253 shares issued and outstanding
as of December 31, 2021 and 2020, respectively
Additional paid-in capital
Accumulated other comprehensive income (loss)
Retained earnings (accumulated deficit)

Total stockholders’ equity
Total liabilities and stockholders’ equity

December 31,

2021

2020

137,328    $
267,960     
108,998     
32,112     
546,398     
111,198     
61,854     
37,016     
25,087     
6,545     
7,447     
1,200     
17,814     
814,559    $

1,296    $
32,504     
257,872     
12,608     
304,280     
32,753     
35,914     
4,898     
377,845     

74,132 
281,892 
100,179 
19,142 
475,345 
98,458 
64,850 
44,838 
15,811 
12,006 
7,447 
1,200 
16,864 
736,819 

731 
29,833 
213,494 
11,672 
255,730 
30,540 
45,700 
367 
332,337 

—     

— 

39     
477,323     
1,007     
(41,655)    
436,714     
814,559    $

39 
401,359 
(484)
3,568 
404,482 
736,819 

  $

  $

  $

  $

The accompanying notes are an integral part of these Consolidated Financial Statements.

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Revenues
Cost of revenues
Gross profit

Operating expenses:

Research and development
Sales and marketing
General and administrative
Total operating expenses

Income from operations
Other income (expense), net:

Interest expense
Interest income
Other income (expense), net
Total other income, net
Income before income taxes
Income tax provision
Net income
Net income per share:

Basic
Diluted

Qualys, Inc.
CONSOLIDATED STATEMENTS OF OPERATIONS
(in thousands, except per share data)

  $

  $

  $
  $

Year Ended December 31,
2020

2021

2019

411,172    $
89,439     
321,733     

81,289     
76,487     
76,274     
234,050     
87,683     

—     
2,287     
(573)    
1,714     
89,397     
18,437     
70,960    $

1.82    $
1.77    $

39,030     
40,118     

362,963    $
79,226     
283,737     

72,548     
67,965     
46,570     
187,083     
96,654     

(9)    
5,385     
7     
5,383     
102,037     
10,465     
91,572    $

2.34    $
2.25    $

39,167     
40,740     

321,607 
69,517 
252,090 

68,239 
70,833 
40,765 
179,837 
72,253 

(106)
8,443 
(607)
7,730 
79,983 
10,647 
69,336 

1.77 
1.68 

39,075 
41,284 

Weighted average shares used in computing net income per share:

Basic
Diluted

The accompanying notes are an integral part of these Consolidated Financial Statements.

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Qualys, Inc.
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
(in thousands)

Net income

Other comprehensive income (loss), net of tax

Net change in unrealized gains (losses) on available-for-sale debt securities, net of tax
Net change in unrealized gains (losses) on cash flow hedges, net of tax
Other comprehensive income (loss), net of tax

Comprehensive income

Year Ended December 31,
2020

2021

2019

  $

70,960    $

91,572    $

69,336 

(1,409)    
2,900     
1,491     
72,451    $

402     
(2,048)    
(1,646)    
89,926    $

1,367 
381 
1,748 
71,084 

  $

The accompanying notes are an integral part of these Consolidated Financial Statements.

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Qualys, Inc.
CONSOLIDATED STATEMENTS OF CASH FLOWS
(in thousands)

Cash flow from operating activities:

Net income
Adjustments to reconcile net income to net cash provided by operating activities:

Depreciation and amortization expense
Write off of noncurrent asset
Bad debt expense
Loss on disposal of property and equipment
Stock-based compensation
Amortization of premiums (accretion of discounts) on marketable securities
Deferred income taxes
Changes in operating assets and liabilities:

Accounts receivable
Prepaid expenses and other assets
Accounts payable
Accrued liabilities and other noncurrent liabilities
Deferred revenues

Net cash provided by operating activities

Cash flow from investing activities:
Purchases of marketable securities
Sales and maturities of marketable securities
Purchases of property and equipment
Proceeds from disposal of property and equipment
Purchases of intangible assets
Maturity (purchase) of note receivable

Net cash used in investing activities

Cash flow from financing activities:
Repurchase of common stock
Proceeds from exercise of stock options
Payments for taxes related to net share settlement of equity awards
Principal payments under finance lease obligations
Net cash used in financing activities

Net increase (decrease) in cash, cash equivalents and restricted cash
Cash, cash equivalents and restricted cash at beginning of period
Cash, cash equivalents and restricted cash at end of period
Supplemental disclosures of cash flow information

Cash paid for interest expense
Cash paid for income taxes, net of refunds

Non-cash investing and financing activities

Purchases of intangible assets recorded in accrued liabilities
Purchases of property and equipment recorded in accounts payable and accrued liabilities

Year Ended December 31,
2020

2021

2019

  $

70,960    $

91,572    $

69,336 

35,897     
625     
402     
12     
67,579     
3,869     
(9,723)    

(9,221)    
(15,665)    
(32)    
9,322     
46,591     
200,616     

(368,450)    
363,941     
(24,424)    
6     
(1,230)    
625     
(29,532)    

(129,977)    
49,994     
(27,815)    
(90)    
(107,888)    
63,196     
75,332     
138,528    $

—    $
35,080    $

120    $
2,086    $

32,845     
—     
486     
106     
40,035     
826     
3,512     

(22,631)    
(2,329)    
(389)    
5,126     
30,927     
180,086     

(391,693)    
341,879     
(30,037)    
419     
(1,500)    
—     
(80,932)    

(126,729)    
34,461     
(20,199)    
(114)    
(112,581)    
(13,427)    
88,759     
75,332    $

9    $
8,058    $

150    $
1,054    $

31,201 
— 
247 
202 
34,892 
(1,597)
7,095 

(2,456)
(6,012)
(1,076)
715 
28,060 
160,607 

(331,131)
328,350 
(27,573)
— 
(4,050)
(625)
(35,029)

(86,424)
24,831 
(15,743)
(1,709)
(79,045)
46,533 
42,226 
88,759 

107 
3,031 

150 
235 

  $

  $
  $

  $
  $

The accompanying notes are an integral part of these Consolidated Financial Statements.

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Qualys, Inc.
CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY 
(in thousands)

  Common Stock     Additional   

Other

Earnings

Total

     Paid-In     Comprehensive     (Accumulated    Stockholders’ 

     Accumulated     Retained      

    Income (Loss)    

Deficit)

Equity

Balances at December 31, 2018

Net income
Other comprehensive income, net of tax
Issuance of common stock upon exercise of stock options
Repurchase of common stock
Issuance of common stock upon vesting of restricted stock

units

Taxes related to net share settlement of equity awards
Stock-based compensation
Balances at December 31, 2019

Net income
Other comprehensive loss, net of tax
Issuance of common stock upon exercise of stock options
Repurchase of common stock
Issuance of common stock upon vesting of restricted stock

units

Taxes related to net share settlement of equity awards
Stock-based compensation
Balances at December 31, 2020

Net income
Other comprehensive income, net of tax
Issuance of common stock upon exercise of stock options
Repurchase of common stock
Issuance of common stock upon vesting of restricted stock

units

Taxes related to net share settlement of equity awards
Stock-based compensation
Balances at December 31, 2021

  Shares     Amount     Capital
    39,015    $
—     
—     
901     
(1,026)    

39    $ 330,572    $
—     
—     
—     
—     
1     
24,830     
(12,317)    
(1)    

439     
(183)    
—     
    39,146     
—     
—     
1,130     
(1,293)    

476     
(206)    
—     
    39,253     
—     
—     
725     
(1,148)    

—     
—     
—     
39     
—     
—     
1     
(1)    

—     
—     
—     
39     
—     
—     
1     
(1)    

—     
(15,743)    
35,066     
362,408     
—     
—     
34,460     
(15,530)    

—     
(20,199)    
40,220     
401,359     
—     
—     
49,993     
(13,793)    

530     
(248)    
—     
    39,112    $

—     
—     
(27,815)    
—     
—     
67,579     
39    $ 477,323    $

(586)   $
—     
1,748     
—     
—     

—     
—     
—     
1,162     
—     
(1,646)    
—     
—     

—     
—     
—     
(484)    
—     
1,491     
—     
—     

—     
—     
—     
1,007    $

27,964    $
69,336     
—     
—     
(74,106)    

—     
—     
—     
23,194     
91,572     
—     
—     
(111,198)    

—     
—     
—     
3,568     
70,960     
—     
—     
(116,183)    

—     
—     
—     
(41,655)   $

357,989 
69,336 
1,748 
24,831 
(86,424)

— 
(15,743)
35,066 
386,803 
91,572 
(1,646)
34,461 
(126,729)

— 
(20,199)
40,220 
404,482 
70,960 
1,491 
49,994 
(129,977)

— 
(27,815)
67,579 
436,714 

The accompanying notes are an integral part of these Consolidated Financial Statements.

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Qualys, Inc.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 1.

The Company and Summary of Significant Accounting Policies

Description of Business

Qualys, Inc. (the “Company”, “we”, “us”, “our”) was incorporated in the state of Delaware on December 30, 1999. The Company is headquartered in
Foster City, California and has wholly-owned subsidiaries throughout the world. The Company is a pioneer and leading provider of cloud-based IT, security
and compliance solutions that enable organizations to identify security risks to their IT infrastructures, help protect their IT systems and applications from
ever-evolving  cyber-attacks  and  achieve  compliance  with  internal  policies  and  external  regulations.  The  Company’s  cloud  solutions  address  the  growing
security  and  compliance  complexities  and  risks  that  are  amplified  by  the  dissolving  boundaries  between  internal  and  external  IT  infrastructures  and  web
environments,  the  rapid  adoption  of  cloud  computing  and  the  proliferation  of  geographically  dispersed  IT  assets.  Organizations  can  use  the  Company’s
integrated suite of solutions delivered on its Qualys Cloud Platform to cost-effectively obtain a unified view of their security and compliance posture across
globally-distributed IT infrastructures.

Basis of Presentation

The accompanying consolidated financial statements and footnotes have been prepared in accordance with U.S. GAAP as well as the instructions to
Form  10-K  and  the  rules  and  regulations  of  the  SEC.  In  the  opinion  of  management,  the  accompanying  consolidated  financial  statements  reflect  all
adjustments, which include only normal recurring adjustments, necessary for the fair presentation of the Company’s consolidated financial position, results of
operations  and  cash  flows  for  the  periods  presented.  The  accompanying  consolidated  financial  statements  include  the  accounts  of  the  Company  and  its
wholly-owned subsidiaries. All intercompany transactions and balances have been eliminated upon consolidation.

Risks and Uncertainties

In   March  2020,  the  World  Health  Organization  declared  the  outbreak  of  COVID-19  as  a  pandemic.  As  a  result  of  COVID-19,  the  Company  has
modified  certain  aspects  of  its  business,  including  restricting  employee  travel,  requiring  employees  to  work  from  home,  and  canceling  certain  events  and
meetings,  among  other  modifications.  The  Company  will  continue  to  actively  monitor  the  situation  and    may  take  further  actions  that  alter  its  business
operations as  may be required by federal, state or local authorities or that the Company determines are in the best interests of its employees, customers,
partners, suppliers and stockholders. While the Company has not incurred significant disruptions from the COVID-19 pandemic to date and does not expect
the pandemic will have a significant impact on the Company’s business in 2022, the Company is unable to accurately predict the full impact that COVID-
19 will have due to numerous uncertainties, including the duration of the outbreak, actions that  may be taken by governmental authorities and the impact to
the  business  of  its  customers  and  partners.  The  Company  will  continue  to  evaluate  the  nature  and  extent  of  the  impact  to  its  business,  financial  position,
results of operations and cash flows.

Use of Estimates

The  preparation  of  the  consolidated  financial  statements  in  conformity  with  U.S.  GAAP  requires  management  to  make  certain  estimates  and
assumptions that affect the reported amounts of assets and liabilities and disclosure of assets and liabilities at the date of the consolidated financial statements
and  the  reported  results  of  operations  during  the  reporting  period.  The  Company’s  management  regularly  assesses  these  estimates,  which  primarily  affect
revenue recognition, allowance for credit loss, the valuation of goodwill and intangible assets, leases, stock-based compensation and income tax provision.
Actual results could differ from those estimates and such differences may be material to the accompanying consolidated financial statements.

Concentration of Credit Risk

The Company invests its cash and cash equivalents with major financial institutions. Cash balances with any one institution at times may be in excess
of federally insured limits. Cash equivalents are invested in high-quality investment grade financial instruments and are diversified. The Company has not
experienced any losses in such accounts and believes it is not exposed to any significant credit risk.

Credit risk with respect to accounts receivable is dispersed due to the large number of customers. Collateral is not required for accounts receivable. As

of December 31, 2021 and 2020, no customer or channel partner accounted for more than 10% of the Company's revenues and accounts receivable balance.

Cash, Cash Equivalents, Restricted cash and Short-Term and Long-Term Marketable Securities

Cash and cash equivalents include cash held in banks, highly liquid money market funds and commercial paper, all with original maturities of three
months or less when acquired. The Company’s short-term and long-term marketable securities consist of fixed-income U.S. and foreign government agency
securities,  corporate  bonds,  asset-backed  securities  and  commercial  paper.  Management  determines  the  appropriate  classification  of  the  Company's
investments at the time of purchase and reevaluates such designation at each balance sheet date. The Company classifies its marketable securities as either
short-term or long-term based on each instrument's underlying remaining contractual maturity date. 

As of both  December 31, 2021 and 2020,  the  Company  has  a  restricted  cash  balance  of  $1.2  million  in  the  form  of  a  letter  of  credit  issued  to  the

landlord of the Company's California headquarter office lease as security deposit. 

Cash equivalents are stated at cost, which approximates fair market value. Short-term and long-term marketable securities are classified as available-
for-sale debt securities (AFS debt securities) and are carried at fair value. Unrealized gains and losses in fair value of the AFS debt securities are reported in
other comprehensive income (loss). When the AFS debt securities are sold, cost is based on the specific identification method, and the realized gains and
losses are included in other income (expense), net in the consolidated statements of operations. AFS debt securities are reviewed quarterly for impairment.
An investment is considered impaired when its fair value is below its amortized cost. Declines in fair value from amortized cost for AFS debt securities that
the company intends to sell or will more likely than not  be  required  to  sell  before  the  expected  recovery  of  the  amortized  cost  basis  are  charged  to  other
income (expense), net in the period in which the loss occurs. Otherwise, the credit loss component of the impairment is recorded as allowance for credit
losses with an offsetting entry charged to other income (expense), net, while the remaining loss is recognized in other comprehensive income (loss).

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Accounts Receivable

Accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for credit losses is determined on a collective basis
where similar risk characteristics exist and on an individual basis when we identify significant customers or invoices with collectability issues. The estimate
for credit losses considers historical write-offs by aging category, that are adjusted for current conditions and reasonable and supportable forecasts of future
losses. Any change in the assumptions used in analyzing credit losses may result in additional allowances being recognized in the period in which the change
occurs. When the Company ultimately concludes that a receivable is uncollectible, the balance is written off against the allowance for credit losses. Payments
subsequently received on such receivables are recognized in the period received. The allowance for credit losses recognized and write-offs charged against
the allowance were not significant for the years ended  December 31, 2021 and 2020.

Non-marketable securities

In 2018, the Company invested $2.5 million in preferred stock of a privately-held company (the “Investee”). The fair value of the investment is not
readily available, and there are no quoted market prices for the investment. The Company elected the measurement alternative to account for the investment
at cost less impairment and will measure the investment at fair value when the Company identifies observable price changes. The investment is assessed for
impairment annually or whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. No impairment has been
incurred related to the investment. The investment is included in other noncurrent assets in the consolidated balance sheets. The Company has not received
any dividends from the investment. 

In 2019, the Company made an advance payment of $0.6 million to the Investee for it to perform certain technology development work, which should
either be settled in the form of royalty fee charges when the technology materializes and is licensed to the Company or, otherwise, should be repaid to the
Company  in  cash.  The  advance  payment  was  recorded  in  other  non-current  assets  in  the  consolidated  balance  sheet.  During  the  fourth  quarter  ended
December  31,  2021,  the  technology  has  not  been  developed  and  the  Company  decided  to  no  longer  pursue  the  development  of  the  technology  or  the
collection of the advanced amount. Accordingly, the entire amount of the advance payment was written off and recorded in the general and administrative
expense during the year ended December 31, 2021.

Property and Equipment, net

Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over
the estimated useful lives of the assets, which range from three to five years. Leasehold improvements are amortized on a straight-line basis over the lesser of
the estimated useful life of the asset or the remaining lease term.

The  Company  purchases  physical  scanner  appliances  and  other  computer  equipment  that  are  provided  to  customers  on  a  subscription  basis.  This

equipment is recorded within property and equipment and the depreciation is recorded in cost of revenues over an estimated useful life of three years.

Upon retirement or disposal, the cost of assets and the related accumulated depreciation are removed from the accounts and any resulting gain or loss is
reflected in the consolidated statements of operations. Repairs and maintenance that do not extend the life of an asset are expensed as incurred and major
improvements are capitalized as property and equipment.

Leases

The Company leases certain offices, computer equipment and its data center facilities under finance leases and non-cancelable operating leases. For
both operating and finance leases, we recognize a right-of-use asset, which represents our right to use the underlying asset for the lease term, and a lease
liability,  which  represents  the  present  value  of  our  obligation  to  make  payments  arising  over  the  lease  term.  Many  of  our  leases  include  rental  escalation
clauses, renewal options and/or termination options that are factored into our determination of lease payments and lease terms when appropriate. The present
value of the lease payments is calculated using the incremental borrowing rate of the underlying leases determined at lease commencement. As most of our
leases do not provide a readily determinable implicit rate, the Company determines an incremental borrowing rate using a portfolio approach based on the
rate of interest that the Company would have to pay to borrow an amount equal to the lease payments on a collateralized basis over a similar term as the
leases. 

Where the Company is the lessee, the Company elects to account for non-lease components associated with its leases (e.g., common area maintenance
costs) and lease components separately for substantially all of its asset classes, except for data centers, for which the Company elected to combine lease and
non-lease components. For leases with a term of one year or less, the Company has elected not to record the right-of-use asset or liability.

In arrangements where the Company is the lessor, the Company elected to apply the practical expedient to account for lease components (e.g., customer
premise  equipment)  and  non-lease  components  (e.g.,  service  revenue)  as  combined  components  as  revenue  under  ASC  606  as  service  revenues  are  the
predominant components in the arrangements.

Impairment of Long-Lived Assets

The Company evaluates its long-lived assets, which consist of property and equipment, and intangible assets subject to amortization, for indicators of
possible  impairment  when  events  or  changes  in  circumstances  indicate  the  carrying  amount  of  an  asset  may not  be  recoverable.  Impairment  exists  if  the
carrying amounts of such assets exceed the estimates of future undiscounted cash flows expected to be generated by such assets. Should an impairment exist,
the impairment loss would be measured based on the excess carrying value of the asset over the asset’s estimated fair value. For the years ended December
31, 2021, 2020 and 2019, there was no impairment of long-lived assets.

Goodwill and Intangible Assets

Goodwill  represents  the  excess  of  the  purchase  price  over  the  fair  value  of  the  net  tangible  and  identifiable  intangible  assets  acquired  in  a  business
combination.  Goodwill  and  indefinite-lived  intangible  assets  are  not  amortized  but  tested  for  impairment  at  least  annually  or  more  frequently  if  certain
circumstances indicate a possible impairment may exist. The goodwill impairment tests are performed at the reporting unit level. The Company’s operations
are organized as one reporting unit.

In  testing  for  a  potential  impairment  of  goodwill  and  the  indefinite-lived  intangible  assets,  the  Company  first  performs  a  qualitative  assessment  to
determine if it is more likely than not (a more than 50% likelihood) that the fair value of the reporting unit or the indefinite-lived intangible assets is less than

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
their carrying amount. If the fair value is not considered to be less than the carrying amount, no further evaluation is necessary. Otherwise, the Company will
perform  a  quantitative  test.  Goodwill  impairment  is  measured  as  the  amount  by  which  the  carrying  value  of  the  reporting  unit  or  the  indefinite-lived
intangible  assets  exceeds  their  fair  value.  The  Company  performed  the  annual  assessments  on  December 1, 2021  and  2020  and  concluded  there  was  no
impairment of goodwill or the indefinite-lived intangible assets.

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Business Combinations

The  Company  applies  the  provisions  of  ASC  805,  Business  Combinations,  in  accounting  for  its  acquisitions.  It  requires  the  Company  to  recognize
separately from goodwill the assets acquired and the liabilities assumed at their acquisition date fair values. Goodwill as of the acquisition date is measured
as  the  excess  of  consideration  transferred  over  the  net  of  the  acquisition  date  fair  values  of  the  assets  acquired  and  the  liabilities  assumed.  While  the
Company uses its best estimates and assumptions to accurately value assets acquired and liabilities assumed at the acquisition date as well as any contingent
consideration, where applicable, its estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be
up to one year from the acquisition date, the Company records adjustments to the assets acquired and liabilities assumed with the corresponding offset to
goodwill. Upon the conclusion of the measurement period or final determination of the values of assets acquired or liabilities assumed, whichever comes
first, any subsequent adjustments are recorded to its consolidated statements of operations.

Derivative Financial Instruments

Derivative financial instruments are utilized by the Company to reduce foreign currency exchange risks. The Company uses foreign currency forward
contracts,  with  maturities  of  13  months  or  less,  to  mitigate  the  impact  of  foreign  currency  fluctuations  of  certain  non-U.S.  dollar  denominated  net  asset
positions,  to  date  primarily  cash,  accounts  receivable  and  operating  lease  liabilities,  as  well  as  to  manage  foreign  currency  fluctuation  risk  related  to
forecasted  transactions.  Open  contracts  are  recorded  within  prepaid  expenses  and  other  current  assets,  other  noncurrent  assets,  accrued  liabilities  or  other
noncurrent  liabilities  in  the  consolidated  balance  sheets.  Gains  and  losses  resulting  from  currency  exchange  rate  movements  on  non-designated  forward
contracts  are  recognized  in  other  income  (expense),  net.  Any  gains  or  losses  from  derivatives  designated  as  cash  flow  hedges  are  first  recorded
within  accumulated  other  comprehensive  income  (“AOCI”)  and  then  reclassified  into  revenue  or  operating  expenses  when  the  hedged  item  impacts  the
consolidated statements of operations. Cash flows related to these forward contracts are classified in our consolidated statements of cash flows in the same
manner as the underlying hedged transaction within cash flows from operating activities.

Stock-Based Compensation

The  Company  recognizes  the  fair  value  of  its  stock  options,  restricted  stock  units  (“RSUs”)  and  stock  purchase  rights  under  the  employee  stock
purchase plan (the “ESPP”) on a straight-line basis over the requisite service periods. The fair value of each stock option or stock purchase right is estimated
on the date of grant using the Black-Scholes-Merton option pricing model and the fair value of each RSU is based on the Company's common stock price on
the date of grant. Compensation expenses for performance-based stock options (“PSOs”) and performance-based restricted stock units (“PSUs”) are recorded
based on expected achievement of the performance metrics specified in the grant, which are assessed on a quarterly basis. Forfeitures are estimated on the
date of grant and revised if actual or expected forfeiture materially differs from original estimates.

Revenue Recognition

The  Company  derives  revenues  from  subscriptions  that  require  customers  to  pay  a  fee  in  order  to  access  the  Company’s  cloud  solutions.  Contract
period with customers generally ranges from less than a year to five years. The subscription fee entitles the customer to an unlimited number of scans for a
specified number of networked devices or web applications and, if requested by a customer as part of their subscription, a specified number of physical or
virtual scanner appliances. The Company’s physical and virtual scanner appliances are requested by certain customers as part of their subscriptions in order
to scan IT infrastructures within their firewalls and do not function without, and are not sold separately from, subscriptions for the Company’s solutions. In
some  limited  cases,  the  Company  also  provides  certain  computer  equipment  used  to  extend  its  Qualys  Cloud  Platform  into  its  customers’  private  cloud
environment. Customers are required to return physical scanner appliances and computer equipment if they do not renew their subscriptions. 

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The Company determines revenue recognition through the following steps:

•

•

•

•

•

Identification of the contract, or contracts, with a customer;

Identification of the performance obligations in the contract;

Determination of the transaction price

Allocation of the transaction price to the performance obligations in the contract; and

Recognition of revenue when, or as, the Company satisfies a performance obligation.

At the inception of a customer contract, the Company makes an assessment as to that customer's ability to pay for the services provided. The Company
assesses  collectability  based  on  several  factors,  including  credit  worthiness  of  the  customer  along  with  past  transaction  history.  In  addition,  the  Company
performs periodic evaluations of its customers’ financial condition. 

Most of the Company’s revenue contracts are subscription based and contain a single performance obligation. The subscription contracts typically do
not offer to the customers any future rights that would constitute material rights. Contract prices are generally composed of fixed consideration for a specific
period of time as the Company in general does not offer refunds, volume rebates, customer loyalty programs or other forms of customer incentive payments.
In  limited  situations,  contract  prices  are  contingent  on  future  events,  such  as  actual  usage  during  the  contract  terms,  which  are  accounted  for  as  variable
consideration and estimated based on the most likely amount of consideration that the Company is expected to be entitled to. Estimates are included in the
contract price to the extent that it is considered probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the
uncertainty associated with the variable consideration is subsequently resolved. Such estimates are made at contract inception and updated periodically when
additional information becomes available. A cumulative catch-up adjustment is made when there is a change in the estimate of variable consideration.

As the Company's cloud-based subscription services are delivered to customers electronically and over time, revenue is generally recognized ratably
over the contract terms. When physical equipment is provided to the customers as part of the subscription service contract, the Company applies the practical
expedient allowed under ASC 842 Leases to combine lease and nonlease components as a combined component to be accounted for under ASC 606, as the
Company determined that the software subscription is the predominant component of the combined components. Therefore, the Company recognizes revenue
for the physical equipment ratably over the related subscription period.

Contract modifications happen when there is an upsell, where the customers subsequently enter into contract with the Company to purchase additional

product offerings or additional scans for additional devices. Contract modifications related to upsells are typically accounted for prospectively.

Deferred revenues consist of customer contracts billed or cash received that will be recognized in the future under subscriptions existing at the balance

sheet date. The current portion of deferred revenues represents amounts that are expected to be recognized within one year of the balance sheet date.

Costs  of  shipping  and  handling  charges  incurred  by  the  Company  associated  with  physical  scanner  appliances  and  other  computer  equipment  are

included in cost of revenues. Sales taxes and other taxes collected from customers to be remitted to government authorities are excluded from revenues.

Incremental direct costs of obtaining a contract, which consist of sales commissions primarily for new business and upsells, are deferred and amortized
over the estimated life of the customer relationship if renewals are expected and the renewal commission is not commensurate with the initial commission.
The Company elected the practical expedient to expense commissions on renewals where the specific anticipated contract term amortization period is one
year or less. The Company amortizes the capitalized commission cost as a selling expense on a straight-line basis over a period of five years. The Company
classifies  deferred  commissions  as  current  or  noncurrent  based  on  the  timing  of  when  it  expects  to  recognize  the  expense.  The  current  and  noncurrent
portions  of  deferred  commissions  are  included  in  prepaid  expenses  and  other  current  assets  and  other  noncurrent  assets,  respectively,  in  its  consolidated
balance sheets. 

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Advertising Expenses

Advertising costs are expensed as incurred and are included in sales and marketing expense in the consolidated statements of operations. The Company

incurred advertising costs of $2.1 million, $1.6 million and $1.5 million for the years ended December 31, 2021, 2020 and 2019, respectively.

Income Taxes

The Company provides for the effect of income taxes in its consolidated financial statements using the asset and liability method which requires the
recognition  of  deferred  tax  assets  and  liabilities  for  the  expected  future  tax  consequences  of  events  that  have  been  included  in  the  consolidated  financial
statements.  Under  this  method,  deferred  tax  assets  and  liabilities  are  recognized  for  the  future  tax  consequences  attributable  to  differences  between  the
financial  statement  carrying  amounts  of  existing  assets  and  liabilities  and  their  respective  tax  bases,  net  operating  loss  carryovers,  and  tax  credit  carry
forwards. The Company regularly reviews its deferred tax assets for recoverability and establishes a valuation allowance if it is more likely than not  that
some portion or all of the deferred tax assets will not be realized. To make this assessment, the Company takes into account predictions of the amount and
category of taxable income from various sources and all available positive and negative evidence about these possible sources of taxable income. The weight
given  to  the  potential  effect  of  negative  and  positive  evidence  is  commensurate  with  the  extent  to  which  the  strength  of  the  evidence  can  be  objectively
verified. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary
differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period that
includes the enactment date.

Income tax expense or benefit is recognized for the amount of taxes payable or refundable for the current year and for deferred tax assets and liabilities
for  the  tax  consequences  of  events  that  have  been  recognized  in  an  entity’s  financial  statements  or  tax  returns.  The  Company  must  make  significant
assumptions,  judgments  and  estimates  to  determine  its  current  income  tax  provision  (benefit),  its  deferred  tax  assets  and  liabilities,  and  any  valuation
allowance  to  be  recorded  against  its  deferred  tax  assets.  The  Company's  estimates  and  assumptions  may differ  from  the  actual  results  as  reflected  on  its
income tax returns and will record the required adjustments when they are identified or resolved.

The  Company  applies  a  two-step  approach  to  determining  the  financial  statement  recognition  and  measurement  of  uncertain  tax  positions.  The
Company only recognizes an income tax expense or benefit with respect to uncertain tax positions in its financial statements that the Company judges is
more likely than not to be sustained solely on its technical merits in a tax audit, including resolution of any related appeals or litigation processes. To make
this judgment, the Company must interpret complex and sometimes ambiguous tax laws, regulations and administrative practices. If an income tax position
meets the more likely than not recognition threshold, then the Company must measure the amount of the tax benefit to be recognized by determining the
largest  amount  of  tax  benefit  that  has  a  greater  than  a  50%  likelihood  of  being  realized  upon  effective  settlement  with  a  taxing  authority  that  has  full
knowledge  of  all  of  the  relevant  facts.  It  is  inherently  difficult  and  subjective  to  estimate  such  amounts,  as  this  requires  the  Company  to  determine  the
probability  of  various  possible  settlement  outcomes.  To  determine  if  a  tax  position  is  effectively  settled  after  a  tax  examination  has  been  completed,  the
Company must also estimate the likelihood that another taxing authority could review the respective tax position. The Company must also determine when it
is reasonably possible that the amount of unrecognized tax benefits will significantly increase or decrease in the 12 months after each fiscal year-end. These
judgments are difficult because a taxing authority may change its behavior as a result of the Company's disclosures in its financial statements. The Company
must reevaluate its income tax positions on a quarterly basis to consider factors such as changes in facts or circumstances, changes in tax law, effectively
settled issues under audit, and new audit activity. Such a change in recognition or measurement would result in recognition of a tax benefit or an additional
charge to the tax provision. The Company's policy is to recognize interest and penalties related to unrecognized tax benefits as a component of the provision
for income taxes.

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Comprehensive Income (Loss)

Other  comprehensive  income  (loss)  consists  of  unrealized  gains  (losses)  on  marketable  securities,  net  of  tax,  and  derivative  financial  instruments
designated  as  cash  flow  hedges  which  are  not  included  in  the  Company’s  net  income.  Total  comprehensive  income  includes  net  income  and  other
comprehensive income (loss) and is included in the consolidated statements of comprehensive income.

Foreign Currency Transactions

The Company’s operations are conducted in various countries around the world and the financial statements of its foreign subsidiaries are reported in
the U.S. dollar as their respective functional currency. Monetary assets and liabilities denominated in foreign currencies have been re-measured into U.S.
dollars using the exchange rates in effect at the balance sheet date, and income and expenses are re-measured at average exchange rates during the period.
Foreign currency re-measurement gains and losses and foreign currency transaction gains and losses are recognized in other income (expense), net.

Net Income Per Share

Basic net income per share is computed by dividing net income by the weighted-average number of shares outstanding during the period. Diluted net
income  per  share  is  computed  by  dividing  net  income  by  the  weighted-average  number  of  shares  outstanding  plus  potentially  dilutive  shares  outstanding
during the period. The potentially dilutive shares are computed by applying the treasury stock method to the Company's stock options, RSUs and the stock
purchase rights under the ESPP. Any potential shares that would be anti-dilutive are excluded from the computation of diluted net income per share.

Recently Adopted Accounting Pronouncements

In December 2019, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update ("ASU") No. 2019-12,  Simplifying  the
Accounting for Income Taxes ("ASU 2019-12"), which simplifies the accounting for income taxes, eliminates certain exceptions within ASC 740, Income
Taxes, and clarifies certain aspects of the current guidance to promote consistency among reporting entities. ASU 2019-12 is effective for the Company for
fiscal  years  beginning  after  December  15,  2020.  Most  amendments  within  the  standard  are  required  to  be  applied  on  a  prospective  basis,  while  certain
amendments must be applied on a retrospective or modified retrospective basis. The Company adopted ASU 2019-12 in the first quarter of 2021 with no
material impact on the Company's consolidated financial statements.

Recently Issued Accounting Pronouncements Not Yet Adopted

The Company does not believe any other new accounting pronouncements issued by the FASB that have not  become  effective  will  have  a  material

impact on its consolidated financial statements.

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NOTE 2.

Fair Value of Financial Instruments

Fair  value  is  defined  as  the  price  that  would  be  received  to  sell  an  asset  or  paid  to  transfer  a  liability  in  an  orderly  transaction  between  market
participants at the measurement date. For certain of the Company’s financial instruments, including certain cash equivalents, accounts receivable, accounts
payable and accrued liabilities, the carrying amounts approximate their fair values due to the relatively short maturity of these balances.

The  Company  measures  and  reports  certain  cash  equivalents,  marketable  securities,  derivative  foreign  currency  forward  contracts  at  fair  value  in
accordance with the provisions of the authoritative accounting guidance that addresses fair value measurements. This guidance establishes a hierarchy for
inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most
observable inputs be used when available. The hierarchy is broken down into three levels based on the reliability of inputs as follows:

Level 1-Valuations based on quoted prices in active markets for identical assets or liabilities.

Level 2-Valuations based on other than quoted prices in active markets for identical assets and liabilities, including quoted prices for identical assets or
liabilities  in  less  active  or  inactive  markets,  quoted  prices  for  similar  assets  or  liabilities  in  active  markets,  or  inputs  other  than  quoted  prices  that  are
observable for substantially the full term of the assets or liabilities.

Level  3-Valuations  based  on  inputs  that  are  generally  unobservable  and  typically  reflect  management’s  estimates  of  assumptions  that  market

participants would use in pricing the asset or liability.

The Company's financial instruments consist of assets and liabilities measured using Level 1 and 2 inputs. Level 1 assets include a highly liquid money
market fund, which is valued using unadjusted quoted prices that are available in an active market for an identical asset. Level 2 assets include fixed-income
U.S. Treasury and government agency securities, commercial paper, corporate bonds, asset-backed securities, foreign government securities and derivative
financial instruments consisting of foreign currency forward contracts. The securities, bonds and commercial paper are valued using prices from independent
pricing services based on quoted prices of identical instruments in less active or inactive markets, quoted prices of similar instruments in active markets, or
industry  models  using  data  inputs  such  as  interest  rates  and  prices  that  can  be  directly  observed  or  corroborated  in  active  markets.  The  foreign  currency
forward contracts are valued using observable inputs, such as quotations on forward foreign exchange points and foreign interest rates.

The Company's cash and cash equivalents and marketable securities consist of the following:

Cash and cash equivalents:

Cash
Money market funds
Commercial paper

Total

Short-term marketable securities:

Commercial paper
Corporate bonds
Asset-backed securities
U.S. Treasury and government agencies

Total

Long-term marketable securities:

Asset-backed securities
U.S. Treasury and government agencies
Foreign government
Corporate bonds

Total

Total

December 31, 2021

Amortized
Cost

Unrealized
Gains

Unrealized
Losses

    Fair Value  

(in thousands)

61,220    $
75,258     
850     
137,328     

28,869     
3,952     
217,160     
18,046     
268,027     

14,941     
37,664     
1,007     
57,762     
111,374     
516,729    $

  $

  $

62

—    $
—     
—     
—     

101     
—     
2     
—     
103     

6     
—     
12     
160     
178     
281    $

—    $
—     
—     
—     

(7)    
—     
(163)    
—     
(170)    

(36)    
(136)    
—     
(182)    
(354)    
(524)   $

61,220 
75,258 
850 
137,328 

28,963 
3,952 
216,999 
18,046 
267,960 

14,911 
37,528 
1,019 
57,740 
111,198 
516,486 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
     
       
       
       
 
   
   
   
     
       
       
       
 
   
   
   
   
   
     
       
       
       
 
   
   
   
   
   
 
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Cash and cash equivalents:

Cash
Money market funds
Commercial paper

Total

Short-term marketable securities:

Commercial paper
Corporate bonds
Asset-backed securities
U.S. Treasury and government agencies

Total

Long-term marketable securities:

Asset-backed securities
U.S. Treasury and government agencies
Foreign government
Corporate bonds

Total

Total

December 31, 2020

Amortized
Cost

Unrealized
Gains

Unrealized
Losses

    Fair Value  

(in thousands)

  $

  $

33,105    $
38,028     
2,999     
74,132     

6,147     
24,368     
6,263     
244,568     
281,346     

38,456     
6,884     
1,006     
51,068     
97,414     
452,892    $

—    $
—     
—     
—     

—     
170     
18     
369     
557     

160     
17     
31     
839     
1,047     
1,604    $

—    $
—     
—     
—     

—     
—     
—     
(11)    
(11)    

(3)    
—     
—     
—     
(3)    
(14)   $

33,105 
38,028 
2,999 
74,132 

6,147 
24,538 
6,281 
244,926 
281,892 

38,613 
6,901 
1,037 
51,907 
98,458 
454,482 

As of  December 31, 2021 and 2020, there were no marketable securities that had been in a continuous unrealized loss position for 12 months or longer.
The Company had the ability and intent to hold all marketable securities that were in an unrealized loss position until recovery of the amortized cost basis.
The Company considered the extent to which fair value was less than amortized cost basis and conditions related to security’s industry and geography and
changes to the ratings, if any, and concluded the decline in fair value compared to carrying value was not related to credit loss.

The  following  table  sets  forth  by  level  within  the  fair  value  hierarchy  the  fair  value  of  the  Company's  cash  equivalents  and  marketable  securities

measured on a recurring basis:

Money market funds
Commercial paper
U.S. Treasury and government agencies
Foreign government
Corporate bonds
Asset-backed securities
Total

Money market funds
Commercial paper
U.S. Treasury and government agencies
Foreign government
Corporate bonds
Asset-backed securities
Total

Level 1

December 31, 2021
Level 2
(in thousands)

Fair Value

75,258    $
—     
—     
—     
—     
—     
75,258    $

—    $
18,896     
254,527     
1,019     
86,703     
18,863     
380,008    $

75,258 
18,896 
254,527 
1,019 
86,703 
18,863 
455,266 

Level 1

December 31, 2020
Level 2
(in thousands)

Fair Value

38,028    $
—     
—     
—     
—     
—     
38,028    $

—    $
9,146     
251,827     
1,037     
76,445     
44,894     
383,349    $

38,028 
9,146 
251,827 
1,037 
76,445 
44,894 
421,377 

  $

  $

  $

  $

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The following summarizes the fair value of marketable securities by contractual maturity:

December 31, 2021

Mature within
One Year

Mature after
One Year
through Two
Years

Mature over
Two Years

    Fair Value  

  $

  $

18,896    $
216,999     
—     
28,964     
3,951     
268,810    $

(in thousands)
—    $
37,528     
1,019     
38,407     
7,959     
84,913    $

—    $
—     
—     
19,332     
6,953     
26,285    $

18,896 
254,527 
1,019 
86,703 
18,863 
380,008 

Commercial paper
U.S. Treasury and government agencies
Foreign government
Corporate bonds
Asset-backed securities
Total

Derivative Financial Instruments

Designated cash flow hedges

The Company enters into foreign currency forward contracts to reduce the risk of variability in future cash flow due to foreign currency exchange rate
fluctuation from certain forecasted subscription revenue orders billed in GBP and Euro and operation expenses incurred in INR, which are designated as cash
flow  hedges.  Unrealized  foreign  exchange  gains  or  losses  related  to  those  designated  cash  flow  hedge  contracts  are  recorded  in  Accumulated  other
comprehensive income ("AOCI") and will be reclassified into revenues or operating expenses, respectively, in the same periods when the hedged transactions
hit earnings.

As  of    December  31,  2021,  the  Company  had  designated  cash  flow  hedge  forward  contracts  with  notional  amounts  of  €29.8  million,  £9.4  million
and Rs.2,955.3 million. As of December 31, 2020, the Company had designated cash flow hedge forward contracts with notional amounts of €25.9 million,
£8.7 million and Rs.1,933.5 million. As of December 31, 2021, a net amount of unrealized gains of $1.0 million before tax on the foreign currency forward
contracts for GBP and Euro reported in AOCI is expected to be reclassified into revenue within the next 12 months. As of December 31, 2021, a net amount
of  unrealized  gains  of  $0.3  million  before  tax  on  the  foreign  currency  forward  contracts  for  INR  reported  in  AOCI  is  expected  to  be  reclassified  into
operating expenses within the next 12 months.

Non-designated forward contracts

The Company also uses foreign currency forward contracts to hedge certain foreign currency denominated assets or liabilities, which are not designated

as cashflow hedges.

As of  December 31, 2021, the Company had non-designated forward contracts with notional amounts of €34.5 million, £11.6 million, Rs.74.9 million,
C$2.5 million and CHF1.0 million. As of  December 31, 2020, the Company had non-designated forward contracts with notional amounts of €17.7 million,
£6.5 million and Rs.32.8 million.

The following summarizes derivative financial instruments as of December 31, 2021 and 2020:

Assets

Foreign currency forward contracts designated as cash flow hedge
Foreign currency forward contracts not designated as hedging instruments

Total
Liabilities

Foreign currency forward contracts designated as cash flow hedge
Foreign currency forward contracts not designated as hedging instruments

Total

All foreign currency forward contracts were valued at fair value using Level 2 inputs.

64

December 31,

2021

2020

(in thousands)

  $

  $

  $

  $

1,737    $
1,599     
3,336    $

(181)   $
(207)    
(388)   $

511 
27 
538 

(2,200)
(1,677)
(3,877)

 
 
 
 
 
 
 
   
   
 
 
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
     
       
 
   
     
       
 
   
 
 
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The following summarizes the gains (losses) recognized from forward contracts and other foreign currency transactions in other income (expense), net

in the consolidated statements of operations:

Net gains (losses) from non-designated forward contracts
Other foreign currency transactions gains (losses)

Total foreign exchange gains (losses), net

Other expenses

Other income (expense), net

2021

Year Ended December 31,
2020
(in thousands)

2019

  $

  $

2,452    $
(2,749)    
(297)    
(276)    
(573)   $

(1,634)   $
1,894     
260     
(253)    
7    $

438 
(792)
(354)
(253)
(607)

NOTE 3.

Accumulated Other Comprehensive Income (Loss)

The components and changes in accumulated other comprehensive income (loss) were as follows:

Balances at December 31, 2018

Change in unrealized gains during the period
Net gains reclassified into income during the period
Income tax provision

Net change during the period
Balances at December 31, 2019

Change in unrealized gains (losses) during the period
Net gains reclassified into income during the period
Income tax benefit (provision)
Net change during the period
Balances at December 31, 2020

Change in unrealized gains (losses) during the period
Net losses reclassified into income during the period
Income tax benefit (provision)
Net change during the period
Balances at December 31, 2021

Available-for-sale
debt securities

    Cash flow hedges    
(in thousands)

Total

  $

  $

(545)   $
1,610     
—     
(243)    
1,367     
822     
549     
(25)    
(122)    
402     
1,224     
(1,854)    
22     
423     
(1,409)    
(185)   $

(41)   $
651     
(169)    
(101)    
381     
340     
(2,099)    
(564)    
615     
(2,048)    
(1,708)    
2,837     
933     
(870)    
2,900     
1,192    $

The effects on income before income taxes of amounts reclassified from AOCI to the consolidated statements of operations were as follows:

Reclassification of AOCI - Available-for-sale debt securities

Other income (expense), net

Reclassification of AOCI - Cash flow hedges

Revenues
Cost of revenues
Research and development
Sales and marketing
General and administrative

Total

2021

Year Ended December 31,
2020
(in thousands)

2019

(22)   $

25    $

(1,667)   $
149     
492     
28     
65     
(933)   $

960    $
(76)    
(264)    
(20)    
(36)    
564    $

  $

  $

  $

65

(586)
2,261 
(169)
(344)
1,748 
1,162 
(1,550)
(589)
493 
(1,646)
(484)
983 
955 
(447)
1,491 
1,007 

— 

169 
— 
— 
— 
— 
169 

 
 
 
 
 
 
 
   
   
 
 
 
 
   
   
   
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
 
 
 
 
 
 
 
   
   
 
 
 
 
     
       
       
 
 
     
       
       
 
     
       
       
 
   
   
   
   
 
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NOTE 4.

Property and Equipment, Net

Property and equipment, net, which includes assets under finance leases, consists of the following: 

Computer equipment
Computer software
Leasehold improvements
Scanner appliances
Furniture, fixtures and equipment
Finance leases - right of use asset
Total property and equipment

Less: accumulated depreciation and amortization

Property and equipment, net

December 31,

2021

2020

(in thousands)

  $

  $

161,809    $
25,807     
21,092     
16,510     
6,479     
—     
231,697     
(169,843)    
61,854    $

136,286 
26,164 
21,107 
16,749 
6,599 
3,503 
210,408 
(145,558)
64,850 

As of  December 31, 2021 and 2020, physical scanner appliances and other computer equipment that are or will be subject to leases by customers had a
net  carrying  value  of  $5.3  million  and  $7.5  million,  respectively,  including  assets  that  had  not  been  placed  in  service  of  $1.3  million  and  $1.9  million,
respectively. Depreciation and amortization expenses relating to property and equipment were $28.5 million, $26.1 million and $24.9 million for the years
ended  December  31,  2021,  2020  and  2019,  respectively.  Assets  under  finance  leases  were  acquired  upon  completion  of  lease  term  and  placed  within
computer equipment as of December 31, 2021.

NOTE 5.

Revenue from Contracts with Customers

The  Company  records  deferred  revenue  when  cash  payments  are  received  or  due  in  advance  of  its  performance  obligations  offset  by  revenue
recognized in the period. Revenues of $211.0  million  and  $188.6  million  were  recognized  during  the  years  ended  December 31, 2021  and  December  31,
2020, respectively, which amounts were included in the deferred revenue balances as of December 31, 2020 and December 31, 2019, respectively.

The Company's payment terms vary by the type and location of its customers. The term between invoicing and when payment is due is not significant.
In  certain  circumstances,  based  on  the  credit  quality  of  the  customer,  the  Company  requires  payment  before  the  products  or  services  are  delivered  to  the
customer.

The following table sets forth the expected revenue from all remaining performance obligations as of December 31, 2021:

2022
2023
2024
2025
2026
2027 and thereafter
Total

(in thousands)

142,812 
101,482 
36,361 
2,422 
499 
110 
283,687 

  $

  $

Revenues  allocated  to  remaining  performance  obligations  represents  the  transaction  price  of  noncancelable  orders  for  which  service  has  not  been
performed,  which  include  deferred  revenue  and  the  amounts  that  will  be  invoiced  and  recognized  as  revenues  in  future  periods  from  open  contracts  and
excludes unexercised renewals. The Company applied the short-term contract exemption to exclude the remaining performance obligations that are part of a
contract that has an original expected duration of one year or less.

From time to time, the Company enters into contracts with customers that extend beyond one year, with certain of its customers electing to pay for more

than one year of services upon contract execution. The Company concluded that these contracts did not contain a financing component.

Revenues by sales channel are as follows:

Direct
Partner
Total

2021

Year Ended December 31,
2020
(in thousands)

242,709    $
168,463     
411,172    $

212,296    $
150,667     
362,963    $

  $

  $

2019

186,130 
135,477 
321,607 

The  Company  utilizes  partners  to  enable  and  accelerate  the  adoption  of  its  cloud  platform  by  increasing  its  distribution  capabilities  and  market
awareness  of  its  cloud  platform  as  well  as  by  targeting  geographic  regions  outside  the  reach  of  its  direct  sales  force.  The  Company's  channel  partners
maintain  relationships  with  their  customers  throughout  the  territories  in  which  they  operate  and  provide  their  customers  with  services  and  third-party
solutions to help meet those customers’ evolving security and compliance requirements. As such, these partners may offer the Company's IT security and
compliance solutions in conjunction with one or more of their own products or services and act as a conduit through which the Company can connect with
these prospective customers to offer its solutions. For sales involving a channel partner, the channel partner engages with the prospective customer directly
and involves the Company's sales team as needed to assist in developing and closing an order. When a channel partner secures a sale, the Company sells the
associated  subscription  to  the  channel  partner  who  in  turn  resells  the  subscription  to  the  customer.  Sales  to  channel  partners  are  made  at  a  discount  and
revenues are recorded at this discounted price over the subscription terms. The Company does not have any influence or specific knowledge of its partners'
selling terms with their customers. See Note 13, "Segment Information and Information about Geographic Area" for disaggregation of revenue by geographic
area.

 
 
 
 
 
 
 
 
 
   
 
 
 
 
   
   
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
 
 
 
 
 
 
 
 
   
     
 
 
 
 
   
 
Deferred costs to obtain contracts are as follows:

Current
Noncurrent

December 31,

2021

2020

  $
  $

(in thousands)
4,223    $
8,391    $

3,459 
6,906 

For  the  years  ended  December  31,  2021,  2020  and  2019,  the  Company  recognized  $4.0  million,  $3.0  million  and  $2.0  million,  respectively,  of
amortization expense relating to deferred costs to obtain contracts in sales and marketing expense in the consolidated statements of operations. During the
same periods, there was no impairment loss related to the deferred costs to obtain contracts.

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NOTE 6.

Acquisitions

The following table summarizes the purchase price allocation of business and asset acquisitions for the years ended December 31, 2021, 2020 and 2019

based on estimated fair values of the acquired assets as of the acquisition date:

Acquiree

TotalCloud
Spell security
Adya

Acquisition Date

  August 19, 2021
  July 24, 2020
  January 10, 2019

Purchase
Consideration

Purchased Intangible
Assets
(in thousands)

  $
  $
  $

1,200    $
1,500    $
1,000    $

1,200    $
1,500    $
900    $

Goodwill

— 
— 
100 

On August 19, 2021, the Company acquired certain developed technology intangible assets of TotalCloud, a privately held company incorporated in
India, for a total cash consideration of $1.2 million, of which $1.1 million was paid on the acquisition date and the remaining $0.1 million will be due one
year  from  the  acquisition  date,  subject  to  potential  adjustment  from  possible  indemnity  claims.  TotalCloud's  technology  strengthens  the  Company's  cloud
security  solution  by  allowing  customers  to  build  user-defined  workflows  for  custom  policies  and  execute  them  on-demand  for  simplified  security  and
compliance. The acquired intangible assets will be amortized over five years. 

On  July 24, 2020, the Company acquired certain intangible assets of Spell Security, a privately held company incorporated in India, for a total cash
consideration of $1.5 million, of which $1.3 million was paid on the acquisition date and the remaining $0.2 million was deferred and paid in October 2021.
Spell Security’s technology expands the Company's endpoint behavior detection, threat hunting, malware research and multi-layered response capabilities for
its  EDR  application.  The  Company  recognized  intangible  assets  of  $1.0  million  for  developed  technology  and  $0.5  million  for  non-compete  agreements,
which will be amortized over four and two years, respectively.

On January 10, 2019, the Company acquired Adya, an India-based company. The acquisition included a cloud application management platform, which
enables security and compliance audits of SaaS applications. Total purchase consideration included $0.2 million of deferred consideration due 18 months
from the closing date of the acquisition, subject to potential adjustment from possible indemnity claims, which was fully paid to Adya during the fiscal year
ended December 31, 2020. The  acquired  intangible  assets  relating  to  Adya's  developed  technology  are  being  amortized  over  the  estimated  useful  lives  of
approximately four years. Goodwill arising from the Adya acquisition is deductible for tax purposes over 15 years.

There were no changes in the carrying amount of goodwill for the years ended December 31, 2021 and 2020.

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NOTE 7.

Intangible Assets, Net

Intangible assets consist primarily of developed technology and patent licenses acquired from business or asset acquisitions. Acquired intangibles are

amortized on a straight-line basis over the respective estimated useful lives of the assets.

The carrying values of intangible assets are as follows:

(in thousands)

Developed technology
Patent licenses
Non-compete agreements

Total intangibles subject to amortization
Intangible assets not subject to amortization

Total intangible assets, net

(in thousands)

Developed technology
Patent licenses
Non-compete agreements

Total intangibles subject to amortization
Intangible assets not subject to amortization

Total intangible assets, net

Weighted
Average Life
(Years)

4.5     
14.0     
2.0     

Weighted
Average
Remaining
Life (Years)      
0.9    $
2.7     
0.6     
     $

Weighted
Average Life
(Years)

4.4     
14.0     
2.0     

Weighted
Average
Remaining
Life (Years)      
1.8    $
3.7     
1.6     
     $

December 31, 2021

Cost

28,556    $
1,387     
500     
30,443    $

Accumulated
Amortization      
(22,463)   $
(1,121)    
(354)    
(23,938)    

     $

December 31, 2020

Cost

27,356    $
1,387     
500     
29,243    $

Accumulated
Amortization      
(16,152)   $
(1,021)    
(104)    
(17,277)    

     $

Net Book
Value

6,093 
266 
146 

6,505 
40 
6,545 

Net Book
Value

11,204 
366 
396 

11,966 
40 
12,006 

Intangible  assets  amortization  expenses  were  $6.7  million,  $6.3  million  and  $6.1  million  for  the  years  ended  December  31,  2021,  2020  and  2019,

respectively, which were recorded in the consolidated statements of operations.

As of December 31, 2021, the Company expects amortization expense in future periods to be as follows:

2022
2023
2024
2025
2026

Total expected future amortization expense

68

(in thousands)

5,063 
590 
452 
240 
160 
6,505 

  $

  $

 
 
 
 
 
 
   
 
     
 
   
 
   
     
     
 
   
   
   
   
      
   
      
      
      
      
   
      
      
      
 
 
   
      
      
 
   
     
     
 
   
   
   
   
      
   
      
      
      
      
   
      
      
      
 
 
 
 
   
 
   
   
   
   
 
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NOTE 8.

Leases

The  Company  leases  certain  offices,  computer  equipment  and  its  data  center  facilities  under  non-cancelable  operating  leases  for  varying  periods
through  2028.  While  under  the  Company's  lease  agreements  the  Company  has  options  to  extend  its  certain  leases,  the  Company  has  not  included
renewal  options  in  determining  the  lease  terms  for  calculating  its  lease  liabilities,  as  these  options  are  not  reasonably  certain  of  being  exercised.  Lease
expense was $16.8 million, $16.7 million and $13.9 million for the years ended December 31, 2021, 2020 and 2019, respectively.

Supplemental cash flow information related to operating leases was as follows:

Cash payments included in the measurement of lease liabilities
Lease liabilities arising from obtaining right-of-use assets

  $
  $

14,646    $
4,110    $

13,403    $
15,837    $

9,372 
17,359 

The weighted average remaining lease term and the weighted average discount rate of the Company's operating leases were as follows:

2021

Year Ended December 31,
2020
(in thousands)

2019

Weighted average remaining lease term (years)
Weighted average discount rate

Maturities of the Company's operating lease liabilities as of  December 31, 2021 are as follows:

2022
2023
2024
2025
2026
2027 and thereafter

Total minimum lease payments

Less: interest

Present value of net minimum lease payments

Less: lease liabilities, current
Lease liabilities, noncurrent

69

December 31,

2021

2020

3.3 
4.8%   

4.1 
4.8%

(in thousands)

14,543 
12,042 
10,735 
6,536 
4,498 
5,819 
54,173 
(5,651)
48,522 
(12,608)
35,914 

  $

  $

 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
 
   
 
   
   
   
   
   
   
   
   
   
 
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NOTE 9.

Commitment and Contingencies

Purchase Obligation

The  Company  has  entered  into  agreements  to  purchase  goods  and  services  in  the  ordinary  course  of  business.  As  of    December  31,  2021,  these

remaining purchase commitments for future periods are as follows:

2022
2023
2024
2025

Total purchase commitments

Indemnifications

(in thousands)

23,672 
11,488 
7,599 
936 
43,695 

  $

  $

The Company from time to time enters into certain types of contracts that contingently require it to indemnify various parties against claims from third
parties. These contracts primarily relate to (i) the Company's bylaws, under which it must indemnify directors and executive officers, and may indemnify
other officers and employees, for liabilities arising out of their relationship, (ii) contracts under which the Company must indemnify directors and certain
officers for liabilities arising out of their relationship, and (iii) contracts under which the Company may be required to indemnify customers or resellers from
certain liabilities arising from potential infringement of intellectual property rights, as well as potential damages caused by limited product defects. To date,
the Company has not incurred and has not recorded any liability in connection with such indemnifications.

The Company maintains director and officer insurance, which may cover certain liabilities arising from its obligation to indemnify its directors.

Legal Proceedings

From time to time the Company may become involved in legal proceedings or be subject to claims arising in the ordinary course of our business. The
Company  records  a  provision  for  a  liability  when  it  is  both  probable  that  a  liability  has  been  incurred  and  the  amount  can  be  reasonably  estimated.  The
Company  provides  disclosure  if  it  is  reasonably  possible  that  a  loss  has  been  incurred  and  a  range  of  loss  or  possible  loss  can  be  reasonably  estimated.
Significant judgment is required to determine both probability and the estimated amount. The Company reviews these provisions at least quarterly and adjust
these provisions to reflect the impact of negotiations, settlements, rulings, advice of legal counsel, and updated information.

As of December 31, 2021, there has not been at least a reasonable possibility that the Company has incurred a material loss from any ongoing legal
proceedings,  individually  or  taken  together.  However,  litigation  is  inherently  unpredictable  and  is  subject  to  significant  uncertainties,  some  of  which  are
beyond the Company's control. Should any of these estimates and assumptions change or prove to have been incorrect, the Company could incur significant
charges related to legal matters which could have a material impact on its results of operations, financial position and cash flows.

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NOTE 10.

Stockholders' Equity and Stock-based Compensation

Preferred Stock

Effective October 3, 2012, the Company is authorized to issue 20.0 million shares of undesignated preferred stock with a par value of $0.001 per share.
Each series of preferred stock will have such rights and preferences including dividend rights, dividend rate, conversion rights, voting rights, rights and terms
of redemption (including sinking fund provisions), redemption price, and liquidation preferences as determined by the board of directors. As of December 31,
2021, and 2020, there were no issued or outstanding shares of preferred stock.

Common Stock

Equity Incentive Plan

2000 Equity Incentive Plan

Under  the  2000  Equity  Incentive  Plan  (“2000  Plan”),  the  Company  was  authorized  to  grant  to  eligible  participants  either  incentive  stock  options
(“ISOs”) or non-statutory stock options (“NSOs”). The ISOs were granted at a price per share not less than the fair market value at the date of grant. The
NSOs were granted at a price per share not less than 85% of the fair market value at the date of grant. Options granted generally vest over a period of up to
four years, with a maximum term of ten years. The 2000 Plan was terminated in connection with the closing of the Company's initial public offering, and
accordingly, no shares are currently available for grant under the 2000 Plan. The 2000 Plan continues to govern outstanding awards granted thereunder.

2012 Equity Incentive Plan

The 2012 Equity Incentive Plan (“2012 Plan”) was adopted and approved in September 2012 and became effective on September 26, 2012. Under the
2012 Plan, the Company is authorized to grant to eligible participant’s ISOs, NSOs, stock appreciation rights (“SARs”), restricted stock awards (“RSAs”),
RSUs, performance units and performance shares. The number of shares of common stock available for issuance under the 2012 Plan is subject to an annual
increase on January 1 of each year by an amount equal to the least of 3,050 thousand shares, 5% of the outstanding shares of stock as of the last day of the
immediately preceding fiscal year or an amount determined by the board of directors. For the year ended  December 31, 2021, 1,963 thousand shares were
added  to  the  2012  Plan.  As  of  December  31,  2021,  a  total  of  17,662  thousand  shares  have  been  authorized  for  issuance  under  the  2012  Plan  and
8,091 thousand shares are available for future grants. Options may be  granted  with  an  exercise  price  that  is  at  least  equal  to  the  fair  market  value  of  the
Company's stock at the date of grant and are exercisable when vested. Options and RSU's granted generally vest over a period of up to four years. ISOs may
only  be  granted  to  employees  and  any  subsidiary  corporations'  employees.  All  other  awards  may be  granted  to  employees,  directors  and  consultants  and
subsidiary corporations' employees and consultants. Options, SARs, RSUs, performance units and performance awards may be granted with vesting terms as
determined by the board of directors and expire no more than ten years after the date of grant or earlier if employment or service is terminated.

2021 Employee Stock Purchase Plan

On  June  9,  2021,  the  Company’s  stockholders  approved  the  2021  ESPP.  A  total  of  600  thousand  shares  were  authorized  for  issuance  to  eligible
participating  employees  upon  adoption  of  the  ESPP,  all  of  which  are  available  for  future  purchases  as  of  December  31,  2021.  The  ESPP  provides  for
consecutive  6-month  offering  periods  beginning  on  or  about  August  16  and  February  16  of  each  year.  Eligible  employees  who  elect  to  participate  can
contribute from 1% to 15% of their eligible compensation through payroll withholding. During any offering period, contribution rates cannot be changed.
However, eligible employees  may withdraw from the current offering period. Any contributions made prior to each purchase date in the case of withdrawal
or termination of employment will be refunded. On each purchase date, eligible participating employees will purchase the shares at a price per share equal to
85%  of  the  lesser  of  (i)  the  fair  market  value  of  the  Company's  stock  on  the  first  trading  day  of  the  offering  period  or  (ii)  the  fair  market  value  of  the
Company's stock on the purchase date (i.e., the last trading day of the offering period). The first ESPP offering period commenced on August 16, 2021 and
will end on February 15, 2022.

Stock-based Compensation

The following table shows a summary of the stock-based compensation expenses included in the consolidated statements of operations for the years

ended December 31, 2021, 2020 and 2019:

Cost of revenues
Research and development
Sales and marketing
General and administrative
Total stock-based compensation

2021

Year Ended December 31,
2020
(in thousands)

2019

  $

  $

3,782    $
10,750     
6,323     
46,724     
67,579    $

2,767    $
13,502     
5,785     
17,981     
40,035    $

2,262 
11,151 
4,984 
16,495 
34,892 

The income tax benefit related to the stock-based compensation expenses was $6.2 million, $5.5 million and $5.5 million for the years ended December
31, 2021, 2020  and  2019,  respectively.  As  of  December  31,  2021,  the  Company  had  unrecognized  stock-based  compensation  expenses  of  $16.7  million,
$77.0  million  and  $0.2  million  related  to  options,  RSUs  and  ESPP,  respectively,  which  are  expected  to  be  recognized  over  weighted-average  periods
of 2.8 years, 2.8 years and 0.1 years, respectively.

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Performance-Based Stock Options and Restricted Stock Units 

On December 21, 2018, the compensation committee of the Company's board of directors (“Compensation Committee”) granted the equity award for
2019 to the Company’s former chief executive officer, Philippe Courtot (“Mr. Courtot”). The first portion of the award consists of 56 thousand RSUs that
were scheduled to vest in 16 quarterly increments beginning on January 1, 2019. The second portion of the award consists of a target number of 33 thousand
PSUs, which were scheduled to vest at the end of the three-year performance period from January 2019 through December 2021. The actual number of PSUs
eligible to vest range from 0% to 200% of the target number, depending on the level of achievement of goals related to revenue growth during the three-year
performance period from January 2019 through December 2021 and Adjusted EBITDA margin for the fiscal year of 2021. The third portion of the award
consists of a target number of 33 thousand PSUs, one third of which (11 thousand target PSUs) was scheduled to vest at the end of each fiscal year of 2019,
2020 and 2021. The actual number of PSUs eligible to vest at each vesting date range from 0% to 200% of the target number, depending on the level of
achievement of goals related to revenue growth and Adjusted EBITDA margin for each of those years.

On November 2, 2019, the Compensation Committee granted the equity award for 2020 to Mr. Courtot. The first portion of the award consists of 49
thousand RSUs that were scheduled to vest in 16 quarterly installments beginning on December 1, 2019. The second portion of the award consists of a target
number of 124 thousand PSOs, which were scheduled to vest at the end of the three-year performance period from January 2020 through December 2022.
The actual number of PSOs eligible to vest range from 0% to 200% of the target number, depending on the level of achievement of goals related to revenue
growth and free cash flow per share growth during the performance period.

On December 10, 2020, the Compensation Committee granted the equity award for 2021 to Mr. Courtot. The first portion of the award consists of 69
thousand RSUs that were scheduled to vest in 16 quarterly installments beginning on November 1, 2020. The second portion of the award consists of a target
number of 224 thousand PSOs, which were scheduled to vest at the end of the three-year performance period from January 2021 through December 2023.
The actual number of PSOs eligible to vest range from 0% to 200% of the target number, depending on the level of achievement of goals related to revenue
growth and free cash flow per share growth during the performance period.

The vesting of the above awards was conditioned on Mr. Courtot’s continued service through the vesting dates or, for PSOs and PSUs, the dates that
performance is certified in addition to the achievement of performance goals. If Mr. Courtot’s employment was terminated (a) by reason of death or disability
or (b) by the Company for reasons other than cause or good reason within 12 months following a change in control, then 100% of any unvested portions of
these awards would vest, with any vesting in connection with change in control terminations conditioned upon the effectiveness of a release of claims in
favor of the Company.

In  February 2021 and 2020, 22 thousand shares (representing 200% of target number of awards) and 15 thousand shares (representing 135% of target
number of awards) under the equity award for 2019 for Mr. Courtot, vested as a result of the Company achieving the corresponding level of performance
goals for 2020 and 2019, respectively.

On    March  19,  2021,  Mr.  Courtot  resigned  from  the  Company  due  to  health  issues.  The  Compensation  Committee  determined  that  Mr.  Courtot’s
termination  of  employment  was  on  account  of  disability.  In  accordance  with  the  grant  agreements  of  the  equity  awards  for  2021, 2020  and  2019  for  Mr.
Courtot, all remaining outstanding RSUs, PSUs and PSOs under these grants were subject to accelerated vesting and became fully vested at 100% of the
target number of awards as of the date of his termination of employment, which consist of 127 thousand RSUs, 44 thousand PSUs and 348 thousand PSOs.
As a result, the Company recognized an additional $27.3 million of stock-based compensation expense due to the accelerated vesting in the consolidated
statements of operations for the year ended December 31, 2021.

On April 27, 2021, the Compensation Committee granted to the Company’s current president and chief executive officer an equity award consisting of
certain RSUs and a target number of 10 thousand PSUs. The PSUs are scheduled to vest at the end of the three-year performance period from January 2021
through December 2023. The actual number of the PSUs eligible to vest range from 0% to 200% of the target number, depending on the level of achievement
of goals related to revenue growth and free cash flow per share growth during the performance period. If the Company's current president and chief executive
officer is terminated (a) by reason of death or disability or (b) by the Company for reasons other than cause or good reason within 12 months following a
change in control, then 100% of any unvested portions of the award will vest, with any vesting in connection with terminations due to change in control
conditioned upon the effectiveness of a release of claims in favor of the Company.

On October 28, 2021, the Compensation Committee granted to certain executive officers of the Company equity awards consisting of certain RSUs and
an aggregate number of 73 thousand PSUs. The target PSUs are scheduled to vest in three equal annual installments over a three-year period from January
2022 through December 2024. The actual number of the PSUs eligible to vest each year range from 0% to 200% of the annual target number, depending on
the level of achievement of goals related to revenue growth and adjusted EBITDA margin corresponding to that year. The vesting and release of the first and
second installment is capped at 100% of the target number at the end of the first and second year, respectively, with cumulative achievement over 100%, if
any, to be vested and released at the end of the third year, together with the vesting of the third installment. If any of the executive officers is terminated
(a) by reason of death or disability or (b) by the Company for reasons other than cause or good reason within 12 months following a change in control, any
unvested PSUs eligible to vest pursuant to cumulative achievements over 100% for past installments along with any target number of unvested PSUs for any
remaining installments will vest immediately.

For the years ended December 31, 2021, 2020 and 2019, stock-based compensation expenses of $13.3 million, $0.2 million and $0.3 million for PSOs,

respectively, and $5.3 million, $2.8 million and $0.9 million for PSUs, respectively, were recognized.

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Stock Options

The weighted-average grant date fair value of the Company’s stock options granted for the years ended December 31, 2021, 2020 and 2019 was $41.23,

$35.49 and $34.02, respectively, using the Black-Scholes-Merton option-pricing model based on the following assumptions:

Expected term (in years)
Volatility
Risk-free interest rate
Dividend yield

2021

Year Ended December 31,
2020

5.2 to 5.5 
38% to 41%   
0.5% to 1.2%   

— 

4.5 to 5.5 
38% to 43%   
0.3% to 1.4%   

— 

2019

4.4 to 6.6 
40% to 46%
1.5% to 2.4%

— 

The expected term of the options is based on evaluations of historical and expected future employee exercise behavior. The risk-free interest rate is

based on the U.S. Treasury rates at the date of grant with maturity dates equal to the expected term at the grant date. The volatility was estimated using the
historical volatility derived from the Company's common stock. The Company has not historically declared any dividends and does not expect to in the
future.

A summary of the Company’s stock option activity is as follows:

Balance as of December 31, 2020

Granted
Exercised
Canceled

Balance as of December 31, 2021
Vested and expected to vest - December 31, 2021
Exercisable - December 31, 2021
(1) Included 348 thousand shares of PSOs.

Weighted
Average
Exercise Price   

Weighted
Average
Remaining
Contractual
Life
(Years)

Aggregate
Intrinsic
Value
    (in thousands) 
139,121 

6.5    $

6.0    $
5.7    $
4.3    $

130,791 
125,769 
110,495 

59.07     
112.43     
68.91     
102.92     
66.05     
61.43     
42.60     

Outstanding
Options
  (in thousands) 
  $
2,215 
495 
  $
(725)(1)  $
  $
(147)
1,838 
  $
  $
1,659 
  $
1,168 

The  total  intrinsic  value  of  options  exercised  for  the  years  ended  December  31,  2021,  2020  and  2019  was  $42.5  million,  $77.5  million  and
$52.1 million, respectively. Intrinsic value of an option is the difference between the fair value of the Company’s common stock at the time of exercise and
the exercise price paid. 

Restricted Stock Units

A summary of the Company’s RSU activity is as follows:

Balance as of December 31, 2020

Granted
Vested
Canceled

  Outstanding RSUs  
(in thousands)

Weighted Average
Grant Date Fair
Value

1,047 

  $
583(1)   $
(530)(2)   $
(183)
  $
917(3)   $
815 
  $

86.78 
114.59 
84.97 
90.42 
104.78 
104.22 

Balance as of December 31, 2021
Outstanding and expected to vest - December 31, 2021
(1) Included 34 thousand shares of PSUs granted to certain executive officers in 2021 and 11 thousand additional shares of PSUs vested as a result of the
Company achieving the corresponding level of performance goals for 2020.
(2) Included 11 thousand additional shares of PSUs vested as a result of the Company achieving the corresponding level of performance goals for 2020.
(3) Included 34 thousand shares of PSUs granted to certain executive officers in 2021.

The aggregate fair value of RSUs vested for the years ended December 31, 2021, 2020 and 2019 was $59.5 million, $46.5 million and $37.9 million,

respectively. 

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Employee Stock Purchase Plan

The weighted-average grant date fair value of the Company’s ESPP for the year ended December 31, 2021 was $26.88 using the Black-Scholes-Merton

option-pricing model based on the following assumptions:

Expected term (in years)
Volatility
Risk-free interest rate
Dividend yield

Year Ended
December 31,
2021

0.5 
34%
0.1%
— 

The expected term of the ESPP represents the six-month offering period. The risk-free interest rate is based on the U.S. Treasury rates at the date of
grant with maturity dates equal to the expected term at the grant date. The volatility was estimated using the historical volatility derived from the Company's
common stock. The Company has not historically declared any dividends and does not expect to in the future.

Share Repurchase Program

The Company's share repurchase program was authorized by the board of directors as follows:

Announcement Date

February 12, 2018
October 30, 2018
October 30, 2019
May 7, 2020
February 10, 2021
November 3, 2021

Total as of December 31, 2021

Authorized Dollar
Value
(in millions)

  $

  $

100.0 
100.0 
100.0 
100.0 
100.0 
200.0 
700.0 

Shares  may be repurchased from time to time on the open market in accordance with Rule 10b-18 of the Exchange Act of 1934, including pursuant to a
pre-set  trading  plan  adopted  in  accordance  with  Rule  10b5-1  under  the  Exchange  Act.  All  share  repurchases  have  been  made  using  cash  resources.
Repurchased shares are retired and reclassified as authorized and unissued shares of common stock. On retirement of the repurchased shares, common stock
is  reduced  by  an  amount  equal  to  the  number  of  shares  being  retired  multiplied  by  the  par  value.  The  excess  amount  that  is  retired  over  its  par  value
is first  allocated  as  a  reduction  to  additional  paid-in  capital  based  on  the  initial  public  offering  price  of  the  stock,  with  the  remaining  excess  to  retained
earnings.

For the years ended December 31, 2021, 2020 and 2019, the Company repurchased 1.1 million shares, 1.3 million shares and 1.0 million shares of its
common stock for $130.0 million, $126.7 million and $86.4 million, respectively. As of December 31, 2021, $271.8 million  remained  available  for  share
repurchases pursuant to the Company's share repurchase program.

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NOTE 11.

Employee Benefits Plan

The Company’s 401(k) Plan was established in 2000 to provide retirement and incidental benefits for its employees. As allowed under section 401(k) of
the Internal Revenue Code, the 401(k) Plan provides tax-deferred salary deductions for eligible employees. Contributions to the 401(k) Plan are limited to a
maximum  amount  as  set  periodically  by  the  Internal  Revenue  Service.  For  the  years  ended  December  31,  2021,  2020  and  2019,  the  Company  made
contributions to the 401(k) Plan of $2.4 million, $1.3 million and $1.3 million, respectively.

The Company contributes to a Provident Fund Plan for its employees in India, which is a defined contribution plan set up in accordance with local labor
and tax laws. Gratuity is also paid by the Company to eligible employees in India in accordance with Payment of Gratuity Act, 1972. For the years ended
December 31, 2021, 2020 and 2019, the Company contributed $1.7 million, $1.4 million and $1.1 million, respectively, to those plans.

NOTE 12.

Income Taxes

The Company’s geographical breakdown of income before income taxes is as follows:

Domestic
Foreign
Income before income taxes

Income tax provision consists of the following:

Current
Federal
State
Foreign

Current income tax provision

Deferred
Federal
State
Foreign

Deferred income tax provision (benefit)

Income tax provision

  $

  $

  $

  $

2021

Year Ended December 31,
2020
(in thousands)

2019

80,472    $
8,925     
89,397    $

94,099    $
7,938     
102,037    $

72,124 
7,859 
79,983 

2021

Year Ended December 31,
2020
(in thousands)

2019

20,135    $
4,324     
3,701     
28,160     

(7,342)    
(1,722)    
(659)    
(9,723)    
18,437    $

1,944    $
1,438     
3,571     
6,953     

4,239     
26     
(753)    
3,512     
10,465    $

The reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows:

Federal statutory rate
State taxes
Stock-based compensation
Excess tax benefits related to stock-based compensation
Foreign source income
Change in valuation allowance
Foreign-derived intangible income deduction
Federal and state research and development credit
Other
Income tax provision

75

2021

Year Ended December 31,
2020

2019

21.0%   
3.1 
10.3 
(5.4)    
0.4 
0.2 
(7.0)    
(1.9)    
(0.1)    
20.6%   

21.0%   
1.6 
4.8 
(13.8)    
0.2 
0.8 
(1.7)    
(2.6)    
— 
10.3%   

(90)
646 
3,000 
3,556 

7,085 
447 
(441)
7,091 
10,647 

21.0%
1.5 
4.0 
(11.2)
0.1 
1.1 
— 
(3.7)
0.4 
13.2%

 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
   
 
 
 
 
 
 
 
   
   
 
 
 
 
     
       
       
 
   
   
   
     
       
       
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
 
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Deferred Income Taxes

Deferred  income  taxes  reflect  the  tax  effects  of  temporary  differences  between  the  carrying  amounts  of  assets  and  liabilities  for  financial  reporting

purposes and the amounts used for income tax purposes. The components of the Company’s deferred tax assets and liabilities are as follows:

Deferred tax assets

Research and development credit carryforwards
Foreign tax credit carryforwards
Accrued liabilities
Deferred revenues
Operating lease liabilities
Intangible assets
Stock-based compensation
Other

Gross deferred tax assets

Valuation allowance
Net deferred tax assets
Deferred tax liabilities

Fixed assets
Operating leases - right of use asset
Deferred commissions
Total deferred tax liabilities
Net deferred tax assets

December 31,

2021

2020

(in thousands)

10,743    $
933     
1,655     
7,250     
11,777     
12,377     
4,085     
2,987     
51,807     
(11,364)    
40,443     

(3,320)    
(9,010)    
(3,026)    
(15,356)    
25,087    $

16,965 
3,497 
2,019 
5,123 
15,924 
1,397 
3,907 
720 
49,552 
(11,188)
38,364 

(7,017)
(13,054)
(2,482)
(22,553)
15,811 

  $

  $

The realization of deferred tax assets is dependent upon the generation of sufficient taxable income of the appropriate character in future periods. The
Company regularly assesses the ability to realize its deferred tax assets and establishes a valuation allowance if it is more-likely than-not that some portion,
or all, of the deferred tax assets will not be realized. The Company weighs all available positive and negative evidence, including its earnings history and
results of recent operations, scheduled reversals of deferred tax liabilities, projected future taxable income, and tax planning strategies. Due to the weight of
objectively  verifiable  negative  evidence,  it  is  more-likely-than-not  that  its  California  deferred  tax  assets  will  not  be  realized  as  of  December  31,  2021.
Additionally, due to a lack of sufficient future income of the appropriate character, certain U.S. federal and state deferred tax assets are not more-likely-than-
not to be realized. Accordingly, the Company has recorded a valuation allowance of $11.4 million and $11.2 million against such deferred tax assets as of
December  31,  2021  and  2020,  respectively.  The  increase  of  $0.2  million  in  valuation  allowance  was  mainly  associated  with  the  California  research  and
development credit generated during the year ended December 31, 2021 that will not likely be realized in the foreseeable future.

As of  December 31, 2021, the Company had federal net operating loss carryforwards of approximately $0.7 million available to reduce federal taxable
income. The state net operating loss carryforwards are not material. The federal net operating losses begin to expire in 2022. Utilization of the Company’s net
operating loss carryforwards may be  subject  to  an  annual  limitation  due  to  the  ownership  change  limitations  provided  by  the  Internal  Revenue  Code  and
similar state provisions. Such an annual limitation could result in the expiration of the net operating loss carryforwards before utilization. As of December 31,
2021, the Company had $15.5 million of state research and development credit carryforwards. State research and development credits do not expire. As of
December 31, 2021, the Company had foreign tax credit carryforwards of $0.9 million which begin to expire in 2028.

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The following table summarizes the activity related to the Company’s unrecognized tax benefits:

Unrecognized tax benefits beginning balance
Gross increase for tax positions of prior years
Gross decrease for tax positions of prior years
Gross increase for tax positions of current year
Lapse of statute of limitations

Total unrecognized tax benefits

2021

Year Ended December 31,
2020
(in thousands)

2019

8,855    $
—     
(25)    
846     
—     
9,676    $

7,778    $
4     
—     
1,258     
(185)    
8,855    $

6,406 
— 
(12)
1,384 
— 
7,778 

  $

  $

The unrecognized tax benefits, if recognized, would impact the income tax provision by $4.9 million, $4.6 million and $4.2 million as of December 31,
2021, 2020 and 2019, respectively. The remaining amount would result in the recognition of a corresponding deferred tax asset that is then offset by a full
valuation  allowance.  As  of  December  31,  2021,  the  Company  does  not  believe  that  its  estimates,  as  otherwise  provided  for,  on  such  tax  positions  will
significantly increase or decrease within the next twelve months. The Company has elected to include interest and penalties as a component of income tax
expense. The amounts were not material for the years ended December 31, 2021, 2020 and 2019.

The Company files income tax returns in the United States, including various state jurisdictions. The Company’s subsidiaries file tax returns in various
foreign jurisdictions. The tax years 2001 through 2020 remain open to examination by the major taxing jurisdictions in which the Company is subject to tax.
The  Company  is  also  currently  subject  to  tax  audits  in  various  jurisdictions.  The  Company  believes  that  an  adequate  provision  has  been  made  for  any
adjustments that may result from tax examinations. However, the outcome of tax audits cannot be predicted with certainty. If any issues addressed in the
Company's tax audits are resolved in a manner inconsistent with its expectations, the Company could be required to adjust its income tax provision in the
period such resolution occurs.

As of December 31, 2021, the Company has undistributed earnings in certain foreign subsidiaries that the Company has indefinitely reinvested outside
the United States. As a result, the Company has not provided for deferred tax liabilities on those earnings. The Company  may be required to pay additional
income taxes if the Company repatriates those earnings in the future.

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NOTE 13.

Segment and Geographic Area Information

Under ASC 280 Segment Reporting, operating segments are defined as components of an entity about which separate financial information is evaluated
regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company operates in one segment
and has only one reportable segment. The Company’s chief operating decision maker is the Chief Executive Officer, who makes operating decisions, assesses
performance  and  allocates  resources  on  a  consolidated  basis.  All  of  the  Company’s  principal  operations  and  decision-making  functions  are  located  in  the
United States.

Revenue by geographic area, based on the customer's billing address, is as follows:

United States
Foreign
Total revenues

2021

Year Ended December 31,
2020
(in thousands)

2019

  $

  $

250,761    $
160,411     
411,172    $

230,444    $
132,519     
362,963    $

206,555 
115,052 
321,607 

Long-lived assets, which consist of Property and equipment, net and Operating leases - right of use asset, by geographic area, are as follows:

United States
India
Rest of world
Total Long-lived Assets

NOTE 14.

Net Income Per Share

The computations for basic and diluted net income per share are as follows:

Numerator:
Net income
Denominator:

Basic weighted average shares

Effect of potentially dilutive shares:

Stock options
Restricted stock units
Employee stock purchase plan

Diluted weighted average shares

Net income per share:

Basic
Diluted

December 31,

2021

2020

(in thousands)
66,440    $
20,401     
12,029     
98,870    $

69,256 
24,774 
15,658 
109,688 

  $

  $

2021

Year Ended December 31,
2020
(in thousands, except per share data)

2019

  $

70,960    $

91,572    $

39,030     

39,167     

863     
224     
1     
40,118    $

1.82    $
1.77    $

1,262     
311     
—     
40,740    $

2.34    $
2.25    $

  $

  $
  $

69,336 

39,075 

1,806 
403 
— 
41,284 

1.77 
1.68 

Potentially dilutive shares not included in the calculation of diluted net income per share because doing so would be anti-dilutive are as follows:

Stock options
Restricted stock units

Total anti-dilutive shares

2021

Year Ended December 31,
2020
(in thousands)

2019

534     
61     
595     

532     
52     
584     

460 
52 
512 

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Table of Contents

Item 9.

Changes In and Disagreements with Accountants on Accounting and Financial Disclosure

None.

Item 9A.

Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Our management, with the participation of our Chief Executive Officer, Chief Financial Officer and our Principal Accounting Officer, evaluated the
effectiveness of our disclosure controls and procedures as of December 31, 2021. The term “disclosure controls and procedures,” as defined in Rules 13a-
15(e) and 15d-15(e) under the Exchange Act, means controls and other procedures of a company that are designed to ensure that information required to be
disclosed  by  a  company  in  the  reports  that  it  files  or  submits  under  the  Exchange  Act  is  recorded,  processed,  summarized  and  reported,  within  the  time
periods specified in the Securities and Exchange Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and
procedures  designed  to  ensure  that  information  required  to  be  disclosed  by  a  company  in  the  reports  that  it  files  or  submits  under  the  Exchange  Act  is
accumulated  and  communicated  to  the  company’s  management,  including  its  principal  executive  and  principal  financial  officers,  as  appropriate  to  allow
timely decisions regarding required disclosure. Management recognizes that any controls and procedures, no matter how well designed and operated, can
provide only reasonable assurance of achieving their objectives and management necessarily applies its judgment in evaluating the cost-benefit relationship
of possible controls and procedures. Based on the evaluation of our disclosure controls and procedures as of December 31, 2021, our Chief Executive Officer
and Chief Financial Officer concluded that, as of such date, our disclosure controls and procedures were effective at the reasonable assurance level.

Management's Annual Report on Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rules
13a-15(f) and 15d-15(f) of the Exchange Act. Our internal control over financial reporting is a process designed to provide reasonable assurance regarding
the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S. GAAP. Our internal control
over financial reporting includes those policies and procedures that: (i) pertain to the maintenance of records that in reasonable detail accurately and fairly
reflect the transactions and dispositions of our assets, (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of
financial statements in accordance with U.S. GAAP, and that our receipts and expenditures are being made only in accordance with authorizations of our
management and directors, and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of
our assets that could have a material effect on our financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation
of  effectiveness  to  future  periods  are  subject  to  the  risk  that  controls  may  become  inadequate  because  of  changes  in  conditions,  or  that  the  degree  of
compliance with the policies or procedures may deteriorate.

Under the supervision and with the participation of our management, including our Chief Executive Officer, Chief Financial Officer and our Principal
Accounting Officer, we conducted an evaluation of the effectiveness of our internal control over financial reporting as of December 31, 2021 based on the
criteria established in the 2013 Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission,
or COSO. Based on our evaluation under the criteria set forth in the 2013 Internal Control - Integrated Framework issued by the COSO, our management
concluded our internal control over financial reporting was effective as of December 31, 2021.

The  effectiveness  of  the  Company's  internal  control  over  financial  reporting  as  of  December  31,  2021  has  been  audited  by  Grant  Thornton  LLP,  an

independent registered public accounting firm, as stated in its report, which is included in Item 8 of this Annual Report on Form 10-K.

Changes in Internal Control over Financial Reporting

There was no change in our internal control over financial reporting identified in connection with the evaluation required by Rule 13a-15(d) and 15d-
15(d) of the Exchange Act that occurred during the fourth quarter ended December 31, 2021 that has materially affected, or is reasonably likely to materially
affect, our internal control over financial reporting.

Item 9B.

Other Information

None.

Item 9C.

Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

Not applicable.

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Item 10.

Directors, Executive Officers and Corporate Governance

Executive Officers and Directors

PART III

Except as set forth below, the information required by this item is incorporated by reference to our Proxy Statement for our 2022 Annual Meeting of

Stockholders to be filed with the SEC within 120 days after the end of the fiscal year ended December 31, 2021.

Codes of Business Conduct and Ethics

Our Board of Directors has adopted a code of business conduct and ethics that applies to all of our employees, officers and directors, including our
Chief Executive Officer, Chief Financial Officer and other executive and senior financial officers. The code of business conduct and ethics is available on our
website. We expect that, to the extent required by law, any amendments to the code, or any waivers of its requirements, will be disclosed on our website. We
intend to disclose any waiver to the provisions of the code of business conduct and ethics that applies specifically to directors or executive officers by filing
such information on a Current Report on Form 8-K with the SEC, to the extent such filing is required by the NASDAQ Stock Market's listing requirements;
otherwise, we will disclose such waiver by posting such information on our website.

Item 11.

Executive Compensation

The information required by this item is incorporated by reference to our Proxy Statement for our 2022 Annual Meeting of Stockholders to be filed with

the SEC within 120 days after the end of the fiscal year ended December 31, 2021.

Item 12.

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

The  information  required  by  this  item  with  respect  to  Item  403  of  Regulation  S-K  regarding  security  ownership  of  certain  beneficial  owners  and
management is incorporated by reference to our Proxy Statement for our 2022 Annual Meeting of Stockholders to be filed with the SEC within 120 days
after the end of the fiscal year ended December 31, 2021. For the information required by this item with respect to Item 201(d) of Regulation S-K regarding
securities authorized for issuance under equity compensation plans, see “Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer
Purchases of Equity Securities—Securities Authorized for Issuance under Equity Compensation Plans” in Item 5 of this Annual Report on Form 10-K.

Item 13.

Certain Relationships and Related Transactions, and Director Independence

The information required by this item is incorporated by reference to our Proxy Statement for our 2022 Annual Meeting of Stockholders to be filed with

the SEC within 120 days after the end of the fiscal year ended December 31, 2021.

Item 14.

Principal Accounting Fees and Services

The information required by this item is incorporated by reference to our Proxy Statement for our 2022 Annual Meeting of Stockholders to be filed with

the SEC within 120 days after the end of the fiscal year ended December 31, 2021.

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Item 15.

Exhibits and Financial Statement Schedules

PART IV

(a)(1) Financial Statements - The financial statements filed as part of this Annual Report on Form 10-K are listed on the Index to Consolidated

Financial Statements in Item 8.

(a)(2) Financial Statement Schedules - All financial statement schedules have been omitted since the required information is not applicable or has

been included in the consolidated financial statements and accompanying notes included in this Form 10-K.

(b) Exhibits

Exhibit
Number   Description

Filed
Herewith

Incorporated by Reference
Exhibit
No.

File No.

Form

3.1

   Amended and Restated Certificate of Incorporation of Qualys, Inc.

S-1/A

333-182027

3.3

3.2

   Amended and Restated Bylaws of Qualys, Inc.

S-1/A

333-182027

3.5

4.1

   Form of common stock certificate.

S-1/A

333-182027

4.1

Filing Date

September 12,
2012

September 12,
2012

September 12,
2012

4.2

  Description of Registrant’s securities

10-K

001-35662

4.2

February 21, 2020

10.1*

2000 Equity Incentive Plan, as amended, and the form of stock option
agreement thereunder.

S-1

333-182027

10.1

June 8, 2012

10.2*

   2012 Equity Incentive Plan and forms of agreements thereunder.

S-1/A

333-182027

10.2

September 12,
2012

10.3*

   Qualys, Inc. 2021 Employee Stock Purchase Plan

8-K

001-35662

10.1

June 11, 2020

10.4*

Offer Letter, between Qualys, Inc. and Sumedh S. Thakar, dated January 20,
2003.

S-1

333-182027

10.5

June 8, 2012

10.5*

   Offer Letter, between Qualys, Inc. and Joo Mi Kim, dated May 21, 2020.

10.6*

   Offer Letter, between Qualys, Inc. and Bruce K. Posey, dated May 8, 2012.

8-K

S-1

001-35662

10.1

May 26, 2020

333-182027

10.9

June 8, 2012

10.7*

  Offer Letter, between Qualys, Inc. and Allan Peters, dated April 26, 2021.

X  

10.8*

Form of Performance-Based Restricted Stock Unit Agreement for Executives
under the 2012 Equity Incentive Plan, dated October 28, 2021

X

10.9*

  Form of director and executive officer indemnification agreement.

S-1/A

333-182027 10.10 August 10, 2012

10.10*

Qualys, Inc. Executive Performance Bonus Plan.

Schedule 14A,
Appendix A

001-35662 N/A

April 25, 2016

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Exhibit
Number   Description

10.11*#   Qualys, Inc. 2021 Corporate Bonus Plan.

Filed
Herewith

X

Incorporated by Reference
Exhibit
No.

File No.

Form

Filing Date

10.12

Lease Agreement, between Qualys, Inc. and Hudson Metro Center, LLC, dated
October 14, 2016.

8-K

001-35662

10.1 October 19, 2016

10.13†   

Manufacturing Services Agreement, between Qualys, Inc. and Synnex
Corporation, dated March 1, 2011.

S-1/A

333-182027 10.16

September 12,
2012

21.1

   List of subsidiaries of Qualys, Inc.

X  

23.1

31.1

31.2

32.1

32.2

Consent of Grant Thornton LLP, independent registered public accounting
firm.

Certification of Chief Executive Officer pursuant to Rule 13a-14(a) or Rule
15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to
Section 302 of The Sarbanes-Oxley Act of 2002.

Certification of Chief Financial Officer pursuant to Rule 13a-14(a) or Rule
15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to
Section 302 of The Sarbanes-Oxley Act of 2002.

Certification of Chief Executive Officer pursuant to Rule 13a-14(b) or Rule
15d-14(b) of the Securities Exchange Act of 1934 and 18 U.S.C. Section 1350
as adopted pursuant to Section 906 of The Sarbanes-Oxley Act of 2002.

Certification of Chief Financial Officer pursuant to Rule 13a-14(b) or Rule
15d-14(b) of the Securities Exchange Act of 1934 and 18 U.S.C. Section 1350
as adopted pursuant to Section 906 of The Sarbanes-Oxley Act of 2002.

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X

X

X

X  

X  

X  

X  

X  

104

Cover Page Interactive Data File - formatted in Inline XBRL and included as
Exhibit 101

X

* Indicates a management contract or compensatory plan or arrangement.
† Portions of this exhibit have been omitted due to a determination by the

Securities and Exchange Commission that these portions should be granted
confidential treatment.

# Portions of the exhibit, marked by brackets, have been omitted because the

omitted information (i) is not material and (ii) would likely cause competitive
harm if publicly disclosed.

82

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this Annual Report on Form 10-K
to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Foster City, State of California on February 22, 2022.

QUALYS, INC.

By:

/s/ SUMEDH THAKAR
Sumedh Thakar
President and Chief Executive Officer
(principal executive officer)

83

 
 
 
                          
 
 
 
 
 
 
 
Table of Contents

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the Registrant
and in the capacities indicated:

Signature

Title

Date

/s/ SUMEDH THAKAR
Sumedh Thakar

/s/ JOO MI KIM
Joo Mi Kim

/s/ SAIKAT PAUL
Saikat Paul

/s/ SANDRA BERGERON
Sandra Bergeron

/s/ WILLIAM BERUTTI
William Berutti

/s/ JEFFREY P. HANK
Jeffrey P. Hank

/s/ GENERAL PETER PACE
General Peter Pace

/s/ KRISTI M. ROGERS
Kristi M. Rogers

/s/ WENDY M. PFEIFFER
Wendy M. Pfeiffer

/s/ JOHN A. ZANGARDI
John A. Zangardi

Director, President and Chief Executive Officer (principal
executive officer)

February 22, 2022

Chief Financial Officer (principal financial officer)

February 22, 2022

Chief Accounting Officer (principal accounting officer)

February 22, 2022

Chair of the Board of Directors

February 22, 2022

Director

Director

Director

Director

Director

Director

84

February 22, 2022

February 22, 2022

February 22, 2022

February 22, 2022

February 22, 2022

February 22, 2022

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 10.7

April 26, 2021

Allan Peters
[Address]

Dear Allan:

On behalf of Qualys (the “Company”), I am pleased to offer you the position of Chief Revenue Officer, reporting to Sumedh Thakar, Interim CEO and Chief
Product Officer. Your location of work will be your home office in Florida. The details of your offer are outlined below:

Salary:

Commission:

Benefits:

RSUs:

$325,000* (Annual Salary)
*To be paid semi-monthly. Less payroll deductions and all required withholding.

You will be eligible to receive up to $325,000 annually upon your achievement of 100% of quota. Further commission
may  be  earned  if  you  achieve  more  than  100%  of  quota.  Commissions  will  be  calculated  and  paid  out  on  a  quarterly
basis. The full terms of the commission will be determined soon after you begin employment.

You  will  be  eligible  for  the  following  standard  Qualys  benefits  as  of  the  first  of  the  month  following  date  of  hire,
pursuant to the terms and conditions of the applicable benefit plan and Company policies: Medical, Dental and Vision. In
addition,  you  are  eligible  to  participate  in  our  life  insurance,  accidental  death,  vacation,  sick  time  and  401(k)  plans.
Qualys may modify compensation and benefits from time to time as it deems necessary.

We will recommend to the Board of Directors (or its Compensation Committee) that you be granted restricted stock units
(the “RSUs”) covering shares of Qualys Common Stock. The number of RSUs that management will recommend will be
determined by dividing $3,000,000 by the average of the closing trading prices of Qualys Common Stock for the 30 days
ending one week before the applicable grant date of your RSUs, rounding up to the nearest whole share. The RSUs will
be  subject  to  Qualys’  2012  Equity  Incentive  Plan  and  an  RSU  agreement  thereunder.  Your  RSUs  will  vest  over
approximately 4 years with 1/4 of the RSUs vesting on the one year anniversary of the 1st day of the month following
your start date as an employee under this agreement (the “First Vesting Date”). Then 1/16 of the RSUs vest quarterly
each  three  months  after  the  First  Vesting  Date  on  the  first  day  of  the  applicable  month.  All  vesting  is  subject  to  your
continued service to Qualys through each vesting date. However, 50% of the then unvested shares subject to the RSUs
shall accelerate and vest if: (i) Qualys incurs a “change in control” (as defined in the 2012 Equity Incentive Plan); and
(ii) your employment is terminated by Qualys other than for “cause” (as will be defined in your RSU agreement), death
or disability or you resign for “good reason” (as will be defined in your RSU agreement), in each case, during the period
on, and 12 months following, a change in control.

Severance:

Should Qualys terminate your employment without cause in the first year of employment, you will be entitled to three
(3) months of your base salary, provided you sign Qualys’ separation agreement.

As a Qualys employee, you will be expected to abide by Qualys rules and regulations, and sign and comply with the attached Proprietary Information and
Inventions Agreement, which prohibits unauthorized use or disclosure of Qualys’ proprietary information.

Qualys, Inc.
919 East Hillsdale Boulevard, 4th Floor, Foster City, CA 94404
T 650 801 6100 F 650 801 6101 www.qualys.com

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Your employment relationship with Qualys is at-will. You may terminate your employment with Qualys at any time and for any reason whatsoever simply by
notifying Qualys. Likewise, Qualys may terminate your employment at any time and for any reason whatsoever, with or without cause or advance notice.
This at-will employment relationship cannot be changed except in a writing signed by a Qualys officer.

This letter, together with your Employee Proprietary Information and Inventions Agreement and the RSU agreement between you and Qualys (relating to
your grant described above), forms the complete and exclusive statement of your employment agreement with Qualys. The employment terms in this letter
supersede any other agreements or promises made to you by anyone, whether oral or written.

Your employment is contingent upon providing evidence of your legal right to work in the United States as required by the US Citizenship and Immigration
Services.

We look forward to your acceptance of employment with Qualys under the terms described above. To accept this offer, please sign and date this letter. Please
keep a copy of these documents for your records. This offer will expire on Thursday, April 29, 2021 and is contingent upon successful reference checks and a
satisfactory background check.

Allan, we are excited about you joining our team. If you have any questions, please feel free to call me at (650) 801-6151.

Sincerely,

/s/ Rima Touma Bruno                          
Rima Touma Bruno
Chief Human Resources Officer

Offer Accepted By: 

/s/ Allan Peters                
Allan Peters

Qualys, Inc.
919 East Hillsdale Boulevard, 4th Floor, Foster City, CA 94404
T 650 801 6100 F 650 801 6101 www.qualys.com

Date Accepted:

2021-04-26

Start Date:

May 4, 2021

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 QUALYS, INC.

2012 EQUITY INCENTIVE PLAN

RESTRICTED STOCK UNIT AGREEMENT

Exhibit 10.8

Unless otherwise defined herein, the terms defined in the Qualys, Inc. 2012 Equity Incentive Plan (the “Plan”) will have the same defined meanings
in this Restricted Stock Unit Agreement, including the Notice of Restricted Stock Unit Grant (the “Notice of Grant”), the Terms and Conditions of Restricted
Stock Unit Grant, attached hereto as Exhibit A, and any Appendix, attached hereto as Exhibit B (all together, the “Award Agreement”).

NOTICE OF RESTRICTED STOCK UNIT GRANT

Participant Name:         

Address:                           

Participant has been granted the right to receive an Award of Restricted Stock Units, subject to the terms and conditions of the Plan and this Award

Agreement, as follows:

Grant Number                                                                                                  

Date of Grant         October 28, 2021                                                                              

Vesting Date         Certification dates                                                                              

Target Number of Restricted Stock Units                                                                     

Maximum Restricted Stock Units                                                                    

Vesting Schedule:

Subject to any acceleration provisions contained in the Plan or set forth below, the Restricted Stock Units will vest only if certain performance-based
goals are achieved (as described below) and Participant will not vest in the Restricted Stock Units unless he or she remains a Service Provider through the
applicable vesting dates.

Performance Periods: Each of the [year one], [year two] and [year three] calendar years. 1/3 of the Target Number of Restricted Stock Units are

assigned to each of these three calendar years.

Performance-Based Vesting Component: The actual number of RSUs that will become eligible to vest (if any) with respect to a Performance Period
will  be  determined  based  on  the  Performance  Achievement  for  such  Performance  Period  and  will  vest  on  the  Certification  Date  immediately  after  such
performance period, except that the vesting percentage is capped at 100% on the Certification Dates for [year one] and [year two] performance periods with
cumulative achievement over 100% (if any) to be vested on the Certification Date following the [year three] performance period.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Any Restricted Stock Units that become eligible to vest after achievement of the performance-based vesting component described in this paragraph

are referred to herein as “Eligible RSUs.”

Performance Metrics: Revenue Growth and Adjusted EBITDA margin (as defined below).

Performance Targets for [year one] Performance Period: Annual operating plan for Revenue and adjusted EBITDA margin.

[year one] Revenue Growth
Less than Threshold
Threshold — [__]%
[__]%
[__]%
Target — [__]%
Maximum — [__]%

[year one] Adjusted EBITDA Margin
Less than Threshold
Threshold — [__]%
[__]%
[__]%
Target — [__]%
Maximum — [__]%

Performance Achievement
0%
0%
25%
75%
100%
200%

Performance Achievement
0%
0%
25%
75%
100%
200%

Performance Targets for [year two] and [year three] Performance Periods will be based on the Annual operating plan for Revenue and adjusted

EBITDA margin to be determined by the board in the fourth quarter of [year one] and [year two], respectively.

All calculations will be rounded to the closest one hundredth decimal position for purposes of calculating achievement (e.g. [__].987% rounds to
[__].99% and does not meet the Revenue Growth threshold). If the Performance Achievement for the Performance Period falls between levels set forth in the
tables  above,  the  actual  Performance  Achievement  will  be  determined  by  linear  interpolation  between  the  applicable  thresholds  and  the  average  level  of
Performance Achievement for the two metrics will be used to determine the actual number of Eligible RSUs. As an example, assume [__]% Revenue Growth
and [__]% Adjusted EBITDA Margin for the performance period of [year one] calendar year:

● [__]% Revenue Growth is 200% achievement
● [__]% Adjusted EBITDA Margin is 100% achievement.

-2-

 
 
 
 
 
 
 
 
 
 
 
 
 
The resulting Performance Achievement in this example is 150%, resulting in Eligible RSUs being 150% of the Target Number of RSUs, of which
100% of the Eligible RSUs will vest on the Certification Date immediately following the completion of the [year one] performance period and the remaining
50% of the Eligible RSUs will vest on the Certification Date immediately following the completion of the [year three] performance period.

For purposes of these vesting provisions, the following terms shall have the following meanings:

“Revenue Growth” means revenue growth during the year that contains the Performance Period and the immediately preceding year with Revenue
determined according to generally accepted accounting principles in effect on the date of grant. In the sole discretion of the Administrator, adjustments may
be made to exclude the effects of acquisitions and/or dispositions during the Performance Period.

“Adjusted EBITDA Margin” means (A) net income (loss) for the Performance Period before (1) other (income) expense, net, which includes interest
income,  interest  expense  and  other  income  and  expense,  (2)  provision  for  (benefit  from)  income  taxes,  (3)  depreciation  and  amortization  of  property  and
equipment, (4) amortization of intangible assets, and (5) stock-based compensation, divided by (B) Revenue for the Performance Period as determined above.
In the sole discretion of the Administrator, adjustments may be made to exclude the effects of acquisitions and/or dispositions during the Performance Period.

All determinations regarding any Performance Metric or the Performance Achievement shall be made by the Administrator in its sole discretion and
all such determinations shall be final and binding on all parties. The Certification Date means the first date on which (i) the Audit Committee of the Board
has verified to the Administrator the calculation of the Performance Metrics for the Performance Period, and (ii) the Administrator has then determined the
Performance Achievement for such Performance Period in formal resolutions or a consent action of the Administrator.

On the Certification Date, the number of RSUs assigned to the applicable performance period that did not become Eligible RSUs due to the required

Performance Achievement threshold not being achieved shall immediately be forfeited without further consideration.

Accelerated Vesting in Special Circumstances

Death and Disability. If the Participant’s employment is terminated due to Death or Disability prior to the Certification Date, 100% of the Target Number of
Restricted Stock Units will vest upon the date of Participant’s termination of employment.

Change in Control. If a Change in Control occurs during the Performance Period, then 100% of the Target Number of RSUs assigned to any performance
periods that have not been completed and any cumulative achievement over 100% of Eligible RSUs determined for all performance periods that have already
been completed will vest on January 1, [year four], contingent on the Participant continuing to be a Service Provider through each date.

-3-

 
 
 
 
 
 
 
 
 
 
 
Notwithstanding the foregoing, if upon, or within twelve (12) months following, a Change in Control occurs while Participant is a Service Provider,

the Participant’s status as a Service Provider of the Company or the successor corporation is terminated:

(i)         by the Company or successor corporation other than for “Cause” (as defined below), death or Disability, or

(ii)         by Participant for “Good Reason” (as defined below),

then, in each case, 100% of the Target Number of Restricted Stock Units assigned to any performance periods that have not been completed and any
cumulative achievement over 100% of Eligible RSUs determined for all performance periods that have already been completed will vest immediately prior to
such termination. Vesting under this paragraph is subject to Participant’s execution and non-revocation of a general release of claims agreement in a form
acceptable to the Company.

For purposes of this Award Agreement, “Cause” shall mean (i) indictment or conviction of any felony or of any crime involving dishonesty; (ii)
participation in any fraud or act of dishonesty against the Company; (iii) material breach of Participant’s duties to the Company, including but not limited to
unsatisfactory  performance  of  job  duties  which  he  fails  to  correct  within  thirty  (30)  days  after  Participant  is  given  written  notice,  if  a  cure  is  reasonably
possible within said thirty (30)-day period, otherwise such longer period as is reasonably required to effect a cure; (iv) or a violation of Company policy
disclosed  to  Participant,  which  causes  a  material  detriment  to  the  Company;  (v)  intentional  damage  to  any  property  of  the  Company;  (vi)  conduct  by
Participant  which,  in  the  good  faith  and  reasonable  determination  of  the  Company,  demonstrates  gross  unfitness  to  serve;  or  (vii)  material  breach  of
Participant’s employment agreement or Proprietary Information and Inventions Agreement entered into with the Company.

For purposes of this Award Agreement, “Good Reason” shall mean Participant’s resignation because the Company, without Participant’s consent: (i)
significantly  reduces  Participant’s  rate  of  compensation,  other  than  performance  or  commission  based  compensation,  which  is  not  earned  through
Participant’s efforts or lack thereof; (ii) fails to provide Participant with a package of benefit plans which, taken as a whole, provide substantially similar
benefits to those in which Participant currently is entitled to participate as of the date of the Date of Grant (except that employee contributions may be raised
to  the  extent  of  any  costs  increases  imposed  by  third  parties)  or  undertakes  any  action  which  would  adversely  affect  Participant’s  participation  or  reduce
Participant’s benefits under any such plans; (iii) significantly diminishes Participant’s duties, responsibilities, authority, reporting structure, titles or offices,
excluding for this purpose an isolated, insubstantial or inadvertent action not taken in bad faith which is remedied by the Company promptly after notice
thereof is given by Participant; (iv) requests that Participant relocate to a worksite that is more than thirty-five (35) miles from Participant’s current worksite,
unless  Participant  accepts  such  a  relocation  opportunity;  or  (v)  materially  breaches  any  of  Participant’s  obligations  under  Participant’s  employment
agreement or Proprietary Information and Inventions Agreement entered into with the Company and fails to correct any such breach within sixty (60) days
after Participant gave the Company written notice.

-4-

 
 
 
 
 
 
 
 
By Participant’s signature and the signature of the representative of Qualys, Inc. (the “Company”) below, Participant and the Company agree that
this Award of Restricted Stock Units is granted under and governed by the terms and conditions of the Plan and this Award Agreement, which are made a
part of this document. Participant has reviewed the Plan and this Award Agreement in their entirety, has had an opportunity to obtain the advice of counsel
prior  to  executing  this  Award  Agreement  and  fully  understands  all  provisions  of  the  Plan  and  Award  Agreement.  Participant  hereby  agrees  to  accept  as
binding, conclusive and final all decisions or interpretations of the Administrator upon any questions relating to the Plan and Award Agreement. Participant
further agrees to notify the Company upon any change in the residence address indicated below.

PARTICIPANT: 

QUALYS, INC.

Signature

Print Name 

Residence Address:         

Rima Touma-Bruno
By

Chief Human Resources Officer
Title

-5-

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EXHIBIT A

TERMS AND CONDITIONS OF RESTRICTED STOCK UNIT GRANT

1.         Grant. The Company hereby grants to the individual named in the Notice of Grant (the “Participant”) under the Plan an Award of Restricted
Stock Units, subject to all of the terms and conditions in this Award Agreement and the Plan, which is incorporated herein by reference. Subject to Section
18(c) of the Plan, in the event of a conflict between the terms and conditions of the Plan and the terms and conditions of this Award Agreement, the terms and
conditions of the Plan will prevail.

2.         Company’s Obligation to Pay. Each Restricted Stock Unit represents the right to receive a Share on the date it vests. Unless and until the
Restricted Stock Units will have vested in the manner set forth in Sections 3 or 4, Participant will have no right to payment of any such Restricted Stock
Units.  Prior  to  actual  payment  of  any  vested  Restricted  Stock  Units,  such  Restricted  Stock  Units  will  represent  an  unsecured  obligation  of  the  Company,
payable  (if  at  all)  only  from  the  general  assets  of  the  Company.  Any  Restricted  Stock  Units  that  vest  in  accordance  with  Sections  3  or  4  will  be  paid  to
Participant (or in the event of Participant’s death, to his or her estate) in whole Shares, subject to Participant satisfying any obligations for Tax-Related Items
(as defined in Section 7). Subject to the provisions of Section 4, such vested Restricted Stock Units shall be paid in whole Shares as soon as practicable after
vesting, but in each such case within the period sixty (60) days following the vesting date. In no event will Participant be permitted, directly or indirectly, to
specify the taxable year of the payment of any Restricted Stock Units payable under this Award Agreement.

3.         Vesting Schedule. Except as provided in Section 4, and subject to Section 5, the Restricted Stock Units awarded by this Award Agreement
will vest in accordance with the vesting provisions set forth in the Notice of Grant. Restricted Stock Units scheduled to vest on a certain date or upon the
occurrence of a certain condition will not vest in Participant in accordance with any of the provisions of this Award Agreement, unless Participant will have
been continuously a Service Provider from the Date of Grant until the date such vesting occurs.

4.                  Administrator Discretion.  The  Administrator,  in  its  discretion,  may  accelerate  the  vesting  of  the  balance,  or  some  lesser  portion  of  the
balance, of the unvested Restricted Stock Units at any time, subject to the terms of the Plan. If so accelerated, such Restricted Stock Units will be considered
as having vested as of the date specified by the Administrator. The payment of Shares vesting pursuant to this Section 4 shall in all cases be paid at a time or
in a manner that is exempt from, or complies with, Section 409A.

-6-

 
 
 
 
 
 
 
 
Notwithstanding anything in the Plan or this Award Agreement to the contrary, if the vesting of the balance, or some lesser portion of the
balance, of the Restricted Stock Units is accelerated in connection with Participant’s termination as a Service Provider (provided that such termination is a
“separation from service” within the meaning of Section 409A, as determined by the Company), other than due to death, and if (x) Participant is a “specified
employee” within the meaning of Section 409A at the time of such termination as a Service Provider and (y) the payment of such accelerated Restricted
Stock  Units  will  result  in  the  imposition  of  additional  tax  under  Section  409A  if  paid  to  Participant  on  or  within  the  six  (6)  month  period  following
Participant’s termination as a Service Provider, then the payment of such accelerated Restricted Stock Units will not be made until the date six (6) months
and one (1) day following the date of Participant’s termination as a Service Provider, unless Participant dies following his or her termination as a Service
Provider, in which case, the Restricted Stock Units will be paid in Shares to Participant’s estate as soon as practicable following his or her death. It is the
intent of this Award Agreement that it and all payments and benefits hereunder be exempt from, or comply with, the requirements of Section 409A so that
none of the Restricted Stock Units provided under this Award Agreement or Shares issuable thereunder will be subject to the additional tax imposed under
Section 409A, and any ambiguities herein will be interpreted to be so exempt or so comply. Each payment payable under this Award Agreement is intended
to constitute a separate payment for purposes of Treasury Regulation Section 1.409A-2(b)(2). For purposes of this Award Agreement, “Section 409A” means
Section 409A of the Code, and any final Treasury Regulations and Internal Revenue Service guidance thereunder, as each may be amended from time to
time.

5.        Forfeiture upon Termination of Status as a Service Provider. Notwithstanding any contrary provision of this Award Agreement, the balance of
the Restricted Stock Units that have not vested as of the time of Participant’s termination as a Service Provider for any or no reason and Participant’s right to
acquire any Shares hereunder will immediately terminate. The date of Participant’s termination as a Service Provider is detailed in Section 10(h).

6.         Death of Participant. Any distribution or delivery to be made to Participant under this Award Agreement will, if Participant is then deceased,
be  made  to  Participant’s  designated  beneficiary,  or  if  no  beneficiary  survives  Participant,  the  administrator  or  executor  of  Participant’s  estate.  Any  such
transferee must furnish the Company with (a) written notice of his or her status as transferee, and (b) evidence satisfactory to the Company to establish the
validity of the transfer and compliance with any laws or regulations pertaining to said transfer.

7.        Withholding of Taxes. Notwithstanding any contrary provision of this Award Agreement, no certificate representing the Shares will be issued
to  Participant,  unless  and  until  satisfactory  arrangements  (as  determined  by  the  Administrator)  will  have  been  made  by  Participant  with  respect  to  the
payment  of  income,  employment,  social  insurance,  payroll  tax,  fringe  benefit  tax,  payment  on  account  or  other  tax-related  items  related  to  Participant’s
participation in the Plan and legally applicable to Participant (“Tax-Related Items”) which the Company determines must be withheld with respect to such
Shares. Prior to vesting and/or settlement of the Restricted Stock Units, Participant will pay or make adequate arrangements satisfactory to the Company
and/or  Participant’s  employer  (the  “Employer”)  to  satisfy  all  withholding  and  payment  obligations  of  Tax-Related  Items  of  the  Company  and/or  the
Employer. In this regard, Participant authorizes the Company and/or the Employer to withhold any Tax-Related Items legally payable by Participant from his
or her wages or other cash compensation paid to Participant by the Company and/or the Employer or from proceeds of the sale of Shares. Alternatively, or in
addition, if permissible under applicable local law, the Administrator, in its sole discretion and pursuant to such procedures as it may specify from time to
time, may permit or require Participant to satisfy such tax withholding obligation, in whole or in part (without limitation) by (a) paying cash, (b) electing to
have the Company withhold otherwise deliverable Shares having a Fair Market Value equal to the minimum amount required to be withheld, (c) selling a
sufficient  number  of  such  Shares  otherwise  deliverable  to  Participant  through  such  means  as  the  Company  may  determine  in  its  sole  discretion  (whether
through a broker or otherwise) equal to the amount required to be withheld, or (d) if Participant is a U.S. employee, delivering to the Company already vested
and  owned  Shares  having  a  Fair  Market  Value  equal  to  the  amount  required  to  be  withheld.  To  the  extent  determined  appropriate  by  the  Company  in  its
discretion,  it  will  have  the  right  (but  not  the  obligation)  to  satisfy  any  obligations  for  Tax-Related  Items  by  reducing  the  number  of  Shares  otherwise
deliverable to Participant [and, until determined otherwise by the Company, this will be the method by which such tax withholding obligations are satisfied].
Further, if Participant is subject to tax in more than one jurisdiction between the Date of Grant and a date of any relevant taxable or tax withholding event, as
applicable, Participant acknowledges and agrees that the Company and/or the Employer (or former employer, as applicable) may be required to withhold or
account for tax in more than one jurisdiction. If Participant fails to make satisfactory arrangements for the payment of any Tax-Related Items hereunder at the
time any applicable Restricted Stock Units otherwise are scheduled to vest pursuant to Sections 3 or 4 or Tax-Related Items related to Restricted Stock Units
otherwise are due, Participant will permanently forfeit such Restricted Stock Units and any right to receive Shares thereunder and the Restricted Stock Units
will be returned to the Company at no cost to the Company.

-7-

 
 
 
 
 
 
8.         Rights as Stockholder. Neither Participant nor any person claiming under or through Participant will have any of the rights or privileges of a
stockholder  of  the  Company  in  respect  of  any  Shares  deliverable  hereunder  unless  and  until  certificates  representing  such  Shares  will  have  been  issued,
recorded  on  the  records  of  the  Company  or  its  transfer  agents  or  registrars,  and  delivered  to  Participant.  After  such  issuance,  recordation  and  delivery,
Participant will have all the rights of a stockholder of the Company with respect to voting such Shares and receipt of dividends and distributions on such
Shares.

9.        No Guarantee of Continued Service. PARTICIPANT ACKNOWLEDGES AND AGREES THAT THE VESTING OF THE RESTRICTED
STOCK UNITS PURSUANT TO THE VESTING SCHEDULE HEREOF IS EARNED ONLY BY CONTINUING AS A SERVICE PROVIDER AT THE
WILL OF THE COMPANY (OR THE PARENT OR SUBSIDIARY EMPLOYING OR RETAINING PARTICIPANT) AND NOT THROUGH THE ACT
OF BEING HIRED, BEING GRANTED THIS AWARD OF RESTRICTED STOCK UNITS OR ACQUIRING SHARES HEREUNDER. PARTICIPANT
FURTHER ACKNOWLEDGES AND AGREES THAT THIS AWARD AGREEMENT, THE TRANSACTIONS CONTEMPLATED HEREUNDER AND
THE  VESTING  SCHEDULE  SET  FORTH  HEREIN  DO  NOT  CONSTITUTE  AN  EXPRESS  OR  IMPLIED  PROMISE  OF  CONTINUED
ENGAGEMENT AS A SERVICE PROVIDER FOR THE VESTING PERIOD, FOR ANY PERIOD, OR AT ALL, AND WILL NOT INTERFERE IN ANY
WAY  WITH  PARTICIPANT’S  RIGHT  OR  THE  RIGHT  OF  THE  COMPANY  (OR  THE  PARENT  OR  SUBSIDIARY  EMPLOYING  OR  RETAINING
PARTICIPANT) TO TERMINATE PARTICIPANT’S RELATIONSHIP AS A SERVICE PROVIDER AT ANY TIME, WITH OR WITHOUT CAUSE.

-8-

 
 
 
 
10.         Nature of Grant. In accepting the grant, Participant acknowledges, understands and agrees that:

(a)

the  Plan  is  established  voluntarily  by  the  Company,  it  is  discretionary  in  nature  and  it  may  be  modified,  amended,  suspended  or
terminated by the Company at any time, to the extent permitted by the Plan;

(b) the grant of the Restricted Stock Units is voluntary and occasional and does not create any contractual or other right to receive future
grants of Restricted Stock Units, or benefits in lieu of Restricted Stock Units, even if Restricted Stock Units have been granted in the
past;

(c) all decisions with respect to future Restricted Stock Units or other grants, if any, will be at the sole discretion of the Company;

(d) Participant is voluntarily participating in the Plan;

(e)

the  Restricted  Stock  Units  and  the  Shares  subject  to  the  Restricted  Stock  Units  are  not  intended  to  replace  any  pension  rights  or
compensation;

(f)

the  Restricted  Stock  Units  and  the  Shares  subject  to  the  Restricted  Stock  Units,  and  the  income  and  value  of  same,  are  not  part  of
normal  or  expected  compensation  for  purposes  of  calculating  any  severance,  resignation,  termination,  redundancy,  dismissal,  end-of-
service payments, bonuses, long-service awards, pension or retirement or welfare benefits or similar payments;

(g) the future value of the underlying Shares is unknown, indeterminable and cannot be predicted with certainty;

(h) for  purposes  of  the  Restricted  Stock  Units,  Participant’s  status  as  a  Service  Provider  will  be  considered  terminated  as  of  the  date
Participant  is  no  longer  actively  providing  services  to  the  Company  or  any  Parent  or  Subsidiary  (regardless  of  the  reason  for  such
termination  and  whether  or  not  later  to  be  found  invalid  or  in  breach  of  employment  laws  in  the  jurisdiction  where  Participant  is  a
Service  Provider  or  the  terms  of  Participant’s  service  agreement,  if  any),  and  unless  otherwise  expressly  provided  in  this  Award
Agreement  or  determined  by  the  Administrator,  Participant’s  right  to  vest  in  the  Restricted  Stock  Units  under  the  Plan,  if  any,  will
terminate  as  of  such  date  and  will  not  be  extended  by  any  notice  period  (e.g.,  Participant’s  period  of  service  would  not  include  any
contractual notice period or any period of “garden leave” or similar period mandated under employment laws in the jurisdiction where
Participant is a Service Provider or the terms of Participant’s service agreement, if any, unless Participant is providing bona fide services
during such time); the Administrator shall have the exclusive discretion to determine when Participant is no longer actively providing
services for purposes of the Restricted Stock Units grant (including whether Participant may still be considered to be providing services
while on a leave of absence);

-9-

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(i) unless otherwise provided in the Plan or by the Company in its discretion, the Restricted Stock Units and the benefits evidenced by this
Award Agreement do not create any entitlement to have the Restricted Stock Units or any such benefits transferred to, or assumed by,
another company nor be exchanged, cashed out or substituted for, in connection with any corporate transaction affecting the Shares; and

(j)

the following provisions apply only if Participant is providing services outside the United States:

i.

the Restricted Stock Units and the Shares subject to the Restricted Stock Units are not part of normal or expected compensation or
salary for any purpose;

ii. Participant acknowledges and agrees that none of the Company, the Employer, or any Parent or Subsidiary shall be liable for any
foreign exchange rate fluctuation between Participant’s local currency and the United States Dollar that may affect the value of the
Restricted  Stock  Units  or  of  any  amounts  due  to  Participant  pursuant  to  the  settlement  of  the  Restricted  Stock  Units  or  the
subsequent sale of any Shares acquired upon settlement; and

iii. no claim or entitlement to compensation or damages shall arise from forfeiture of the Restricted Stock Units resulting from the
termination of Participant’s status as a Service Provider (for any reason whatsoever whether or not later found to be invalid or in
breach  of  employment  laws  in  the  jurisdiction  where  Participant  is  a  Service  Provider  or  the  terms  of  Participant’s  service
agreement,  if  any),  and  in  consideration  of  the  grant  of  the  Restricted  Stock  Units  to  which  Participant  is  otherwise  not
entitled, Participant irrevocably agrees never to institute any claim against the Company, any Subsidiary or the Employer, waives
his or her ability, if any, to bring any such claim, and releases the Company, any Parent, any Subsidiary and the Employer from
any  such  claim;  if,  notwithstanding  the  foregoing,  any  such  claim  is  allowed  by  a  court  of  competent  jurisdiction,  then,  by
participating in the Plan, Participant shall be deemed irrevocably to have agreed not to pursue such claim and agrees to execute
any and all documents necessary to request dismissal or withdrawal of such claim.

-10-

 
 
 
 
 
 
 
 
 
 
 
 
11.                  No  Advice  Regarding  Grant.  The  Company  is  not  providing  any  tax,  legal  or  financial  advice,  nor  is  the  Company  making  any
recommendations regarding Participant’s participation in the Plan, or Participant’s acquisition or sale of the underlying Shares. Participant is hereby advised
to consult with his or her own personal tax, legal and financial advisors regarding his or her participation in the Plan before taking any action related to the
Plan.

12.        Data Privacy. Participant hereby explicitly and unambiguously consents to the collection, use and transfer, in electronic or other form,
of Participant’s personal data as described in this Award Agreement and any other Restricted Stock Unit grant materials by and among, as applicable,
the  Employer,  the  Company  and  any  Parent  or  Subsidiary  for  the  exclusive  purpose  of  implementing,  administering  and  managing  Participant’s
participation in the Plan.

Participant  understands  that  the  Company  and  the  Employer  may  hold  certain  personal  information  about  Participant,  including,  but  not
limited  to,  Participant’s  name,  home  address  and  telephone  number,  date  of  birth,  social  insurance  number  or  other  identification  number,  salary,
nationality, job title, any shares of stock or directorships held in the Company, details of all Restricted Stock Units or any other entitlement to shares of
stock  awarded,  canceled,  exercised,  vested,  unvested  or  outstanding  in  Participant’s  favor  (“Data”),  for  the  exclusive  purpose  of  implementing,
administering and managing the Plan.

Participant understands that Data will be transferred to a stock plan service provider as may be selected by the Company in the future, which is
assisting the Company with the implementation, administration and management of the Plan. Participant understands that the recipients of the Data may
be located in the United States or elsewhere, and that the recipients’ country (e.g., the United States) may have different data privacy laws and protections
than Participant’s country. Participant understands that if he or she resides outside the United States, he or she may request a list with the names and
addresses of any potential recipients of the Data by contacting his or her local human resources representative. Participant authorizes the Company, any
stock plan service provider selected by the Company and any other possible recipients which may assist the Company (presently or in the future) with
implementing,  administering  and  managing  the  Plan  to  receive,  possess,  use,  retain  and  transfer  the  Data,  in  electronic  or  other  form,  for  the  sole
purpose of implementing, administering and managing his or her participation in the Plan. Participant understands that Data will be held only as long
as  is  necessary  to  implement,  administer  and  manage  Participant’s  participation  in  the  Plan.  Participant  understands  if  he  or  she  resides  outside  the
United States, he or she may, at any time, view Data, request additional information about the storage and processing of Data, require any necessary
amendments  to  Data  or  refuse  or  withdraw  the  consents  herein,  in  any  case  without  cost,  by  contacting  in  writing  his  or  her  local  human  resources
representative.  Further,  Participant  understands  that  he  or  she  is  providing  the  consents  herein  on  a  purely  voluntary  basis.  If  Participant  does  not
consent,  or  if  Participant  later  seeks  to  revoke  his  or  her  consent,  his  or  her  status  as  a  Service  Provider  and  career  with  the  Employer  will  not  be
adversely  affected;  the  only  adverse  consequence  of  refusing  or  withdrawing  Participant’s  consent  is  that  the  Company  would  not  be  able  to  grant
Participant Restricted Stock Units or other equity awards or administer or maintain such awards. Therefore, Participant understands that refusing or
withdrawing his or her consent may affect Participant’s ability to participate in the Plan. For more information on the consequences of Participant’s
refusal to consent or withdrawal of consent, Participant understands that he or she may contact his or her local human resources representative.

-11-

 
 
 
 
 
 
13.         Address for Notices. Any notice to be given to the Company under the terms of this Award Agreement will be addressed to the Company at

Qualys, Inc., 919 East Hillsdale Boulevard, Foster City, California 94404, or at such other address as the Company may hereafter designate in writing.

14.       Grant is Not Transferable. Except to the limited extent provided in Section 6, this grant and the rights and privileges conferred hereby will
not be transferred, assigned, pledged or hypothecated in any way (whether by operation of law or otherwise) and will not be subject to sale under execution,
attachment or similar process. Upon any attempt to transfer, assign, pledge, hypothecate or otherwise dispose of this grant, or any right or privilege conferred
hereby, or upon any attempted sale under any execution, attachment or similar process, this grant and the rights and privileges conferred hereby immediately
will become null and void.

15.         Binding Agreement. Subject to the limitation on the transferability of this grant contained herein, this Award Agreement will be binding

upon and inure to the benefit of the heirs, legatees, legal representatives, successors and assigns of the parties hereto.

16.         Additional  Conditions  to  Issuance  of  Stock.  If  at  any  time  the  Company  will  determine,  in  its  discretion,  that  the  listing,  registration,
qualification or rule compliance of the Shares upon any securities exchange or under any state, federal or foreign law, the tax code and related regulations or
the consent or approval of any governmental regulatory authority is necessary or desirable as a condition to the issuance of Shares to Participant (or his or her
estate) hereunder, such issuance will not occur unless and until such listing, registration, qualification, rule compliance, consent or approval will have been
completed, effected or obtained free of any conditions not acceptable to the Company. Where the Company determines that the delivery of the payment of
any  Shares  will  violate  federal  securities  laws  or  other  applicable  laws,  the  Company  will  defer  delivery  until  the  earliest  date  at  which  the  Company
reasonably anticipates that the delivery of Shares will no longer cause such violation. The Company will make all reasonable efforts to meet the requirements
of any such state, federal or foreign law or securities exchange and to obtain any such consent or approval of any such governmental authority or securities
exchange.

17.         Plan Governs. This Award Agreement is subject to all terms and provisions of the Plan. In the event of a conflict between one or more
provisions of this Award Agreement and one or more provisions of the Plan, the provisions of the Plan will govern. Capitalized terms used and not defined in
this Award Agreement will have the meaning set forth in the Plan.

-12-

 
 
 
 
 
 
 
18.        Administrator Authority. The Administrator will have the power to interpret the Plan and this Award Agreement and to adopt such rules for
the administration, interpretation and application of the Plan as are consistent therewith and to interpret or revoke any such rules (including, but not limited
to, the determination of whether or not any Restricted Stock Units have vested). All actions taken and all interpretations and determinations made by the
Administrator in good faith will be final and binding upon Participant, the Company and all other interested persons. No member of the Administrator will be
personally liable for any action, determination or interpretation made in good faith with respect to the Plan or this Award Agreement.

19.        Electronic Delivery and Acceptance. The Company may, in its sole discretion, decide to deliver any documents related to Restricted Stock
Units awarded under the Plan or future Restricted Stock Units that may be awarded under the Plan by electronic means or request Participant’s consent to
participate in the Plan by electronic means. Participant hereby consents to receive such documents by electronic delivery and agrees to participate in the Plan
through any on-line or electronic system established and maintained by the Company or a third party designated by the Company.

20.         Language. If Participant has received this Award Agreement or any other document related to the Plan translated into a language other than

English and if the meaning of the translated version is different than the English version, the English version will control.

21.        Captions. Captions provided herein are for convenience only and are not to serve as a basis for interpretation or construction of this Award

Agreement.

22.         Agreement Severable. In the event that any provision in this Award Agreement will be held invalid or unenforceable, such provision will be

severable from, and such invalidity or unenforceability will not be construed to have any effect on, the remaining provisions of this Award Agreement.

23.         Amendment, Suspension or Termination of the Plan. By accepting this Award, Participant expressly warrants that he or she has received an
Award of Restricted Stock Units under the Plan, and has received, read and understood a description of the Plan. Participant understands that the Plan is
discretionary in nature and may be amended, suspended or terminated by the Company at any time.

24.         Governing Law and Venue. This Award Agreement will be governed by the laws of California without giving effect to the conflict of law
principles thereof. For purposes of litigating any dispute that arises under this Award of Restricted Stock Units or this Award Agreement, the parties hereby
submit  to  and  consent  to  the  jurisdiction  of  the  State  of  California,  and  agree  that  such  litigation  will  be  conducted  in  the  courts  of  San  Mateo  County,
California, or the federal courts for the United States for the Northern District of California, and no other courts, where this Award of Restricted Stock Units
is made and/or to be performed.

-13-

 
 
 
 
 
 
 
 
 
25.       [Appendix. Notwithstanding any provisions in this Award Agreement, the Restricted Stock Unit grant shall be subject to any special terms
and conditions set forth in any appendix to this Award Agreement for Participant’s country (the “Appendix”). Moreover, if Participant relocates to one of the
countries included in the Appendix, the special terms and conditions for such country will apply to Participant, to the extent the Company determines that the
application  of  such  terms  and  conditions  is  necessary  or  advisable  for  legal  or  administrative  reasons.  The  Appendix  constitutes  part  of  this  Award
Agreement.]

26.         Modifications to the Award Agreement. This Award Agreement constitutes the entire understanding of the parties on the subjects covered.
Participant expressly warrants that he or she is not accepting this Award Agreement in reliance on any promises, representations, or inducements other than
those contained herein. Modifications to this Award Agreement or the Plan can be made only in an express written contract executed by a duly authorized
officer of the Company. Notwithstanding anything to the contrary in the Plan or this Award Agreement, the Company reserves the right to revise the Award
Agreement as it deems necessary or advisable, in its sole discretion and without the consent of Participant, to comply with Section 409A or to otherwise
avoid imposition of any additional tax or income recognition under Section 409A in connection to this Award of Restricted Stock.

27.         Waiver. Participant acknowledges that a waiver by the Company of breach of any provision of this Award Agreement shall not operate or

be construed as a waiver of any other provision of this Award Agreement, or of any subsequent breach by Participant or any other Participant.

-14-

 
 
 
 
 
EXHIBIT B

[ANY APPLICABLE APPENDIX TO BE ADDED]

-15-

 
 
 
 
[***] Certain information in this document has been excluded because it both (i) is not material and (ii) would likely cause competitive harm to the
registrant if publicly disclosed.

Exhibit 10.11

1.           Purpose. The purpose of this 2021 Corporate Bonus Plan (the “Plan”) is to motivate and encourage the employees of Qualys (the

“Company”) to achieve its stated goals and to assist the Company in attracting, motivating and retaining employees on a competitive basis.

2021 CORPORATE BONUS PLAN

2.           Eligibility

(a)         An officer or employee of the Company is designated as a participant in the Plan (“Participant”) and shall be eligible to participate

in the Plan if he or she is a regular full-time or regular part-time employee (working greater than 20 hours a week) and he or she is not already participating
in a separate Compensation Plan or MBO plan.

(b)         New Hires. New employees hired in the first or second month of a quarter will be eligible to participate in the Plan for that quarter,

such participation will be prorated based on the number of days employed in the quarter.

(c)         Termination of Employment. To be eligible for the bonus, the employee must be employed as of the last day of the quarter.

(d)         Absence during Performance Period. If a Participant is absent for a period of more than one-half of the scheduled workdays

during a quarter, for any reason, the Participant’s bonus payment will be prorated based on the number of days the Participant actually worked compared to
the total number of scheduled work days during that quarter.

3.           Bonus Criteria

bonus period.

(a)         Bonus Period. The Bonus Plan is effective from January 1, 2021 through December 31, 2021. Each calendar quarter is a separate

(b)         Bonus Level. A Participant’s level of participation in the Plan is set based on their grade level as determined by the Human

Resources Department and is applied to the Participant’s base salary as of the last day of that quarter to determine the bonus amount.

(c)         Objective Criteria: The Plan payments will be based on ASV (as defined below), Revenue (as defined below) and Non-GAAP

EPS (as defined below).

(1)    ASV. The stated goal is the growth in company-wide bookings as represented by Annual Subscription Value (“ASV”) for the

current quarter over the same quarter of the prior year. ASV is the sum of one year’s worth of subscribed revenues to Qualys for all new, renewal and upsell
subscriptions contracted by customers and channel partners in each quarter. ASV is determined by policies and practices administered by the Controller and
the final quarterly ASV amount is approved by the CFO.

Page 1 of 3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
the Company’s quarterly and annual financial statements) for the current quarter over the same quarter of the prior year.

(2)    Revenue. The stated goal is the growth in company-wide revenue (as determined in accordance with GAAP and set forth in

stock-based compensation expense, acquisition-related expenses (except for ordinary course advisory fees), tax adjustments and bonus payments under this
Plan divided by weighted average shares (diluted) for the applicable quarter.

(3)    Non-GAAP EPS. The stated goal is Non-GAAP earnings per diluted share. Non-GAAP EPS is GAAP net income less

(d)         Payout Calculation. A Participant’s bonus amount will be equal to the aggregate for each of the applicable objective goals as

follows: the payment percentage described below multiplied by weighting percentage for the applicable goal. ASV Growth, Revenue Growth and Non-
GAAP EPS shall be the 3 goals and shall be equally weighted.

(1)    ASV. The payout percentage scales based upon achievement of ASV as described in Section 1 of the Appendix.

(2)    Revenue. The payout percentage scales based upon achievement of Revenue as described in Section 2 of the Appendix.

(3)    Non-GAAP EPS. The payout percentage scales based upon achievement of Non-GAAP EPS as described in Section 3 of the

Appendix.

(e)         Bonus Payments. Bonus payments to Participants under this Plan will be made with the first payroll of the second month

following the end of the quarter. Bonus payments are “gross” amounts, meaning that they constitute the full amount and that there will be no other increases
(for example, to cover income taxes). The company will deduct from any payment under the Plan the amount of all applicable income and employment taxes,
and any other amounts required by law to be withheld or deducted from such payment. None of the payments will be “benefits bearing” (i.e., the bonus
amounts will not be used for purposes of determining any other company-provided benefits or compensation).

4.           Administration. This Plan shall be administered by the Company’s CFO (except with respect to Participants who are the Company’s

executive officers, in which case the Compensation Committee of the Board of Directors will serve as the administrator), who may make and apply such
rules deemed desirable or necessary to administer the Plan in the best interests of the Company. All questions of interpretation or application of the Plan may
be addressed in writing to the CFO (or as applicable, the Compensation Committee), who shall review each inquiry in good faith, and each such
determination shall be final and binding. With the approval of the Compensation Committee, the results with respect to determination of ASV, Revenue, and
Non-GAAP EPS will be adjusted to remove the effects of charges for restructurings, discontinued operations, extraordinary items and all items of gain, loss
or expense determined to be extraordinary or unusual in nature or related to the disposal of a segment of a business or related to a change in accounting
principle, asset write-downs, litigation, claims, judgments or settlements, the effect of changes in tax law or other such laws or provisions affecting reported
results, accruals for reorganization and restructuring programs.

Page 2 of 3

 
 
 
 
 
 
 
 
 
 
1. ASV. The bonus will be equal to 100% if the company plan number is achieved, as indicated in the table below. For ASV achievement below company
plan targets, a sliding scale will be used. ASV achievement will be rounded to the nearest ten thousand. The floor indicates the minimum required
achievement for payout. Below is the current year targets and payout schedule: 

APPENDIX

[***]

2.    Revenue. The bonus will be equal to 100% if the company plan number is achieved, as indicated in the table below. For revenue achievement below

company plan targets, a sliding scale will be used. Revenue achievement will be rounded to the nearest ten thousand. The floor indicates the minimum
required achievement for payout. Below is the current year targets and payout schedule:

[***]

3.    Non-GAAP EPS. The bonus will be equal to 100% if the company plan number is achieved, as indicated in the table below. For Non-GAAP EPS

achievement below company plan targets, a sliding scale will be used. Non-GAAP EPS achievement will be rounded to one cent. The floor indicates the
minimum required achievement for payout.

[***]

Page 3 of 3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 21.1

List of subsidiaries of Qualys, Inc.

Name of Subsidiary
Qualys International, Inc.
Blue Jay Acquisition Sub, Inc.
Qualys Brazil Desenvolvimento de Produtos e Consultoria de Tecnologias
de Seguranca LTDA.
Qualys Canada, Ltd.
Qualys Technologies, S.A.
Qualys GmbH
Qualys Hong Kong Limited
Qualys Security TechServices Private Ltd.
Qualys Japan K.K.
Qualys Singapore Pte. Ltd.
Qualys Middle East FZE
Qualys Ltd.
Qualys Australia Pty Ltd.
Qualys Switzerland Sarl
Qualys Colombia S.A.S.
Qualys South Africa Proprietary Limited
Qualys Netherlands B.V.

Jurisdiction of Incorporation
United States
United States

Brazil

Canada
France
Germany
Hong Kong
India
Japan
Singapore
United Arab Emirates
United Kingdom
Australia
Switzerland
Colombia
South Africa
The Netherlands

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We  have  issued  our  reports  dated  February  22,  2022,  with  respect  to  the  consolidated  financial  statements  and  internal  control  over  financial  reporting
included in the Annual Report of Qualys, Inc. on Form 10-K for the year ended December 31, 2021. We consent to the incorporation by reference of said
reports  in  the  Registration  Statements  of  Qualys,  Inc.  on  Forms  S-8  (File  Nos.  333-184394,  333-193576,  333-202587,  333-209735,  333-216232,  333-
223192, 333-229908, 333-236576, 333-253373 and 333-257657).

Exhibit 23.1

/s/ GRANT THORNTON LLP

San Jose, California
February 22, 2022

 
 
 
 
 
 
 
CERTIFICATION OF CHIEF EXECUTIVE OFFICER
PURSUANT TO RULE 13a-14(a) OR RULE 15d-14(a)
OF THE SECURITIES EXCHANGE ACT OF 1934

Exhibit 31.1

I, Sumedh Thakar, certify that:

1.

2.

3.

4.

I have reviewed this annual report on Form 10-K of Qualys, Inc.;

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;

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 registrant as of, and for, the periods presented in this report;

The  registrant’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 registrant 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  registrant,  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  registrant’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 registrant’s internal control over financial reporting that occurred during the registrant’s most recent
fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially
affect, the registrant’s internal control over financial reporting; and

5.

The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the
registrant's auditors and the audit committee of the registrant'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 registrant'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 registrant's internal control

over financial reporting.

Date:
By:

February 22, 2022
/s/ SUMEDH THAKAR
Sumedh Thakar
President and Chief Executive Officer
(principal executive officer)
Qualys, Inc.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION OF CHIEF FINANCIAL OFFICER
PURSUANT TO RULE 13a-14(a) OR RULE 15d-14(a)
OF THE SECURITIES EXCHANGE ACT OF 1934

Exhibit 31.2

I, Joo Mi Kim, certify that:

1.

2.

3.

4.

I have reviewed this annual report on Form 10-K of Qualys, Inc.;

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;

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 registrant as of, and for, the periods presented in this report;

The  registrant'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 registrant 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  registrant,  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  registrant’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 registrant’s internal control over financial reporting that occurred during the registrant’s most recent
fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially
affect, the registrant’s internal control over financial reporting; and

5.

The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the
registrant's auditors and the audit committee of the registrant'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 registrant'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 registrant's internal control

over financial reporting.

Date:
By:

February 22, 2022
/s/ JOO MI KIM
Joo Mi Kim
Chief Financial Officer
(principal financial officer)
Qualys, Inc.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION OF CHIEF EXECUTIVE OFFICER
PURSUANT TO RULE 13a-14(b) OR RULE 15d-14(b)
OF THE SECURITIES EXCHANGE ACT OF 1934 AND 18 U.S.C. SECTION 1350

Exhibit 32.1

In connection with the Annual Report of Qualys, Inc. (the “Company”) on Form 10-K for the year ended December 31, 2021, as filed with the Securities and
Exchange Commission on the date hereof (the “Report”), I, Sumedh Thakar, Interim Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C.
§ 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:
          (1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
          (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date:
By:

February 22, 2022
/s/ SUMEDH THAKAR
Sumedh Thakar
President and Chief Executive Officer
(principal executive officer)
Qualys, Inc.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION OF CHIEF FINANCIAL OFFICER
PURSUANT TO RULE 13a-14(b) OR RULE 15d-14(b)
OF THE SECURITIES EXCHANGE ACT OF 1934 AND 18 U.S.C. SECTION 1350

Exhibit 32.2

In connection with the Annual Report of Qualys, Inc. (the “Company”) on Form 10-K for the year ended December 31, 2021, as filed with the Securities and
Exchange Commission on the date hereof (the “Report”), I, Joo Mi Kim, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as
adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:
          (1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
          (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date:
By:

February 22, 2022
/s/ JOO MI KIM
Joo Mi Kim
Chief Financial Officer
(principal financial officer)
Qualys, Inc.