L3Harris Technologies ECONOMIC

Target: L3Harris Technologies, Inc. Audit domain: Economic Research date: 26 October 2026 Evidence period: Historical disclosures through October 2026.

Supply Chain & Sourcing Relationships

Direct Israeli industrial supplier and partner relationships

On 11 July 2023, L3Harris Technologies announced an expanded agreement with Israel Aerospace Industries’ ELTA Systems Group to offer airborne early-warning and control systems combining L3Harris aircraft integration with ELTA radar and battle-management technology.¹

The offering uses a Bombardier Global 6500 aircraft integrated by L3Harris with ELTA’s airborne early-warning systems and Battle Management Command and Control Suite.¹

A 20 March 2023 announcement identified L3Harris as prime contractor for a proposed South Korean airborne early-warning programme involving ELTA and Korean Air; the companies stated that the first two aircraft would undergo structural modification in Texas before transfer to an ELTA facility in Israel for integration and radar testing.²

On 20 October 2025, L3Harris announced that South Korea had selected its team for an airborne early-warning programme valued at more than $2.26 billion, naming Bombardier, ELTA Systems and Korean Air as partners.³

L3Harris’s South Korean market page continued to identify ELTA as a partner in the aircraft programme during the 2026 review.⁴

The disclosed $2.26 billion represents the programme’s overall value; the corporate announcement does not specify ELTA’s individual contractual revenue or profit allocation.³

Electronic-warfare technology and third-party integration

L3Harris identifies ELTA as the original designer of its Advanced Capability Pod electronic countermeasure system and states that the two companies cooperate in supplying the product internationally.⁵

The company’s product description reports more than 100 pods operating on more than ten aircraft types across more than six countries; the page does not identify the manufacturing share or revenue allocation attributable to ELTA.⁵

Israeli defence-market supply arrangements

On 15 October 2025, L3Harris and Israel Aerospace Industries signed a memorandum of understanding to jointly pursue Israel’s light-attack aircraft programme, proposing an Israeli variant of Sky Warden called Blue Sky Warden.⁶

Under the announced arrangement, IAI would provide an Israeli mission computer and mission equipment and lead flight testing and airworthiness activities with the Israeli Ministry of Defense and Israeli Air Force.⁶

The announcement documents a proposed commercial and industrial relationship but does not establish a completed aircraft procurement contract, deliveries, or payments.⁶

Weapons components and indirect supply chains

Campaign Against Arms Trade reports that L3Harris supplies components associated with Israeli F-35 aircraft, including weapons-release systems, and identifies L3Harris products used in Joint Direct Attack Munition guidance equipment.⁷

L3Harris separately confirms that its weapons carriage and release systems are used on the F-35 and other military aircraft, with manufacturing operations in the United States and United Kingdom.⁸

Campaign Against Arms Trade also identifies KDI Precision Products in connection with reported bomb-fuze supplies to Israel; shipment-level records, transaction dates, and quantities were not independently established in the reviewed primary disclosures.⁷

L3Harris reported delivering nearly 500,000 fuzes during 2025, describing production for US and allied defence programmes; that group-level quantity is not an Israel-specific delivery figure.⁹

Israeli agricultural suppliers and seasonal sourcing

Direct procurement from Mehadrin, Hadiklaim, Galilee Export, Agrexco successors, or other Israeli agricultural exporters: no public evidence identified.

Procurement of Israeli dates, avocados, citrus, fresh herbs, potatoes, or other agricultural products: no public evidence identified.

Recurring December–April procurement or other seasonal Israeli agricultural sourcing: no public evidence identified.

Importer-of-record structure

A wholly owned Israeli importer, dedicated importing subsidiary, or joint venture established specifically to import Israeli-origin agricultural goods: no public evidence identified.

An identified importer of record for Israeli-origin military components: no public evidence identified.

Third-party and indirect sourcing

The documented cooperation with ELTA establishes an Israeli industrial partner in L3Harris’s international aircraft and electronic-warfare offerings.^{1, 5}

Israeli-origin consumer merchandise supplied through private-label brands, retail distributors, or white-label arrangements: no public evidence identified.

Settlement-specific sourcing

Direct suppliers, intermediary distributors, or component manufacturers independently verified as operating from West Bank, East Jerusalem, or Golan Heights settlements in the reviewed L3Harris transactions: no public evidence identified.

Product Origin, Labeling & Regulatory Compliance

Settlement-origin products

Verified L3Harris products originating from Israeli settlements in the occupied West Bank, including East Jerusalem, or the Golan Heights: no public evidence identified.

Documented L3Harris imports containing agricultural commodities originating from the Jordan Valley or other settlement areas: no public evidence identified.

Country-of-origin labeling

Regulatory findings that L3Harris marketed settlement-origin goods as originating from Israel: no public evidence identified.

DEFRA, UK customs, European customs, or other country-of-origin labeling enforcement actions involving L3Harris and settlement-produced goods: no public evidence identified.

Industrial product origin

L3Harris’s Advanced Capability Pod description explicitly attributes the original design to Israel Aerospace Industries’ ELTA Systems Group, while identifying L3Harris as its international commercial partner.⁵

The March 2023 Korean AEW&C teaming announcement specifically identified an ELTA facility in Israel as the planned location for integration and radar testing of the first two aircraft.²

The later October 2025 South Korean programme announcement confirms ELTA’s participation in the selected industrial team but does not provide a detailed country-of-origin breakdown for each component.³

L3Harris states that its weapons carriage and release systems are designed and manufactured at multiple US and UK facilities.⁸

Corporate labeling and territorial-origin policy

A publicly documented L3Harris policy specifically addressing the labeling, exclusion, or procurement of settlement-origin goods: no public evidence identified.

A documented product-origin compliance investigation concerning L3Harris’s Israeli defence-industry partners: no public evidence identified.

Investment, Capital & Financial Exposure

Direct investment and industrial participation

The March 2023 South Korean AEW&C teaming announcement identified physical industrial work at an ELTA facility in Israel, involving integration and radar testing following modifications in Texas.²

This arrangement establishes planned Israeli industrial participation in the programme; it does not establish that L3Harris owns the ELTA facility or holds an equity interest in ELTA.²

On 15 October 2025, L3Harris announced a separate Israeli light-attack aircraft development partnership with IAI, including Israeli-specific mission equipment and cooperation with the Israeli defence authorities.⁶

IAI’s role in the proposed Blue Sky Warden programme was described as mission-system integration, flight testing, and airworthiness work, rather than as a subsidiary acquired by L3Harris.⁶

Acquired Israeli operating companies

The L3Harris subsidiary schedule dated 12 February 2026 identifies reported subsidiaries and their incorporation jurisdictions without identifying an Israeli-incorporated company.¹⁰

The corresponding schedule dated 14 February 2025 likewise does not identify an Israeli-incorporated subsidiary.¹¹

These schedules describe reported subsidiaries and are not exhaustive registers of every possible establishment, investment, or minority interest.^{10, 11}

A completed acquisition of an Israeli operating company, including a documented acquisition price and current controlling ownership percentage: no public evidence identified.

An Israeli manufacturing subsidiary whose workforce, revenues, market share, and factory location can be independently attributed to L3Harris: no public evidence identified.

An Israeli consumer brand, pharmaceutical company, cybersecurity business, agricultural exporter, or infrastructure operator acquired and controlled by L3Harris: no public evidence identified.

Research and development

The 2023 L3Harris–ELTA agreement concerns airborne early-warning systems, including ELTA radar and battle-management technology.¹

The October 2025 Blue Sky Warden memorandum concerns the proposed integration of Israeli mission systems into an L3Harris aircraft offering for the Israeli defence market.⁶

A separately owned L3Harris research laboratory, technology accelerator, or wholly owned Israeli R&D centre: no public evidence identified.

Israeli Innovation Authority grants, Preferred Technology Enterprise tax benefits, or Israeli government innovation subsidies awarded directly to L3Harris: no public evidence identified.

Parent company and investment structure

L3Harris Technologies, Inc. is the US-incorporated reporting company whose subsidiary disclosures identify businesses operating across multiple jurisdictions.^{10, 11}

The company reported consolidated 2025 revenue of approximately $21.9 billion and full-year orders of $27.5 billion.¹²

The SEC subsidiary schedules establish direct and indirect corporate control over reported operating entities but do not establish beneficial ownership of IAI or ELTA by L3Harris.^{10, 11}

Portfolio investments and financial-sector exposure

Disclosed direct holdings of Israeli sovereign bonds, Israel Bonds, or Israel-focused investment funds by L3Harris: no public evidence identified.

Disclosed L3Harris portfolio investments in Israeli settlement-listed companies: no public evidence identified.

Israeli sovereign-debt underwriting, war-bond underwriting, Israel Bonds distribution, or syndicated lending to Israeli defence companies by L3Harris: no public evidence identified.

Insurance underwriting of Israeli military or settlement operations by L3Harris: no public evidence identified.

Controlling principals

On 17 August 2026, L3Harris appointed Sam Mehta as President and CEO and Lewis Hay III as Independent Chairman; Christopher Kubasik resigned from his positions as Chairman, CEO, and director.¹³

Documented material personal or family-office investments by Sam Mehta, Lewis Hay III, Christopher Kubasik, or identified controlling shareholders in Israeli operating companies: no public evidence identified.

Documented direct investments in Israeli settlement enterprises attributable to L3Harris directors or executives: no public evidence identified.

Other government capital arrangements

On 13 January 2026, L3Harris announced a proposed $1 billion convertible preferred investment by the US Department of War in its Missile Solutions business, together with plans for a possible IPO and retention of a controlling L3Harris interest.¹⁴

That announced financing arrangement concerns the United States government and does not establish investment by Israel or the Israeli government.¹⁴

At the October 2026 audit cutoff, L3Harris Technologies’ President and Chief Executive Officer was Sam Mehta, and its Independent Chairman of the Board was Lewis Hay III. The company’s 17 August 2026 announcement states that both appointments took effect immediately on that date. Christopher Kubasik simultaneously stepped down as Chairman, CEO and director. This confirms the existing statement under “Controlling principals” and the corresponding statement under “Corporate governance”; no correction is required. The announcement establishes 17 August 2026 as the effective transition date, rather than merely the announcement date of a future appointment.¹³

Operational Presence & Market Activity

Israeli defence-market operations

The October 2025 Blue Sky Warden announcement expressly identifies the Israeli Ministry of Defense and Israeli Air Force as the intended programme customers and IAI as L3Harris’s local industrial collaborator.⁶

L3Harris stated that its collaboration with IAI would produce an aircraft configuration tailored to Israel’s operational and industrial requirements.⁶

The announcement establishes active pursuit of the Israeli military aviation market as of October 2025 but does not establish the delivery of aircraft or recognition of Israeli programme revenue.⁶

Physical industrial footprint

In March 2023, L3Harris announced that work on the first two aircraft in its proposed Korean AEW&C programme would include integration and testing at an ELTA facility in Israel.²

The subsequent Korean programme award announcement in October 2025 confirms ELTA’s participation in the selected programme.³

A corporate-owned L3Harris manufacturing plant, logistics warehouse, permanent office, or test facility in Israel: no public evidence identified.

A L3Harris-owned office or facility in the occupied West Bank, East Jerusalem, or Golan Heights: no public evidence identified.

International electronic-warfare sales

L3Harris markets its Advanced Capability Pod jointly with its Israeli technology partner ELTA and reports an installed international base exceeding 100 pods.⁵

The published figures do not identify Israeli customer purchases, Israeli government payments, or the revenue received by either commercial partner.⁵

Maritime defence systems

Campaign Against Arms Trade reports that L3Harris supplied platform-management systems associated with Israeli Sa’ar 5 and Sa’ar 6 naval vessels.⁷

L3Harris’s product documentation confirms that its Integrated Platform Management Systems monitor and control naval propulsion, power, auxiliary equipment, and damage-control systems.¹⁵

The reviewed primary product document does not itself identify specific Israeli vessels, installation dates, or contract values.¹⁵

US and allied missile programmes

On 16 February 2026, L3Harris announced a contract valued at nearly $400 million for additional THAAD propulsion components, identifying the US Missile Defense Agency procurement framework and manufacturing facilities in Alabama, Arkansas, and California.¹⁶

The announcement does not allocate the contract value to Israel or identify an Israeli contracting entity.¹⁶

Employment and tax contribution

The 2023 Korean AEW&C teaming announcement described an international L3Harris workforce of approximately 46,000 employees at that time.²

A separately verified number of L3Harris employees based in Israel: no public evidence identified.

Israeli payroll totals, corporate income-tax payments, VAT registration details, or Israeli tax-residency status for L3Harris: no public evidence identified.

Israeli military-reservist salary continuation, military-leave subsidies, or employer support programmes attributable to a named L3Harris Israeli establishment: no public evidence identified.

Market positioning

The October 2025 Blue Sky Warden announcement identifies Israel as the intended customer market for a specially configured L3Harris aircraft developed with IAI.⁶

The July 2023 ELTA announcement instead describes an international airborne early-warning market served through cooperation with an Israeli technology supplier.¹

A separately disclosed percentage of L3Harris revenue generated in Israel or an explicit designation of Israel as a principal geographic revenue market: no public evidence identified.

Settlement operations and distribution

Verified L3Harris resellers, distributors, maintenance centres, customers, or installations specifically located within Israeli settlements: no public evidence identified.

Verified provision of L3Harris products or services to settlement municipal bodies, settlement infrastructure operators, or settlement-based businesses: no public evidence identified.

Primary manufacturer documentation distinguishes integrated platform management systems (IPMS) from naval combat-management systems (CMS). L3Harris describes its IPMS as controlling and monitoring propulsion, electrical power, auxiliary machinery and damage-control systems. Separately, Elbit Systems identifies its naval command-and-control technology as operational aboard Israeli Sa’ar 5 corvettes, while Israel Aerospace Industries identifies itself as an integrator of the Sa’ar 6 naval combat suite, including MF-STAR radar and BARAK MX air-defence systems. These disclosures establish distinct platform-management and combat-system functions. They support interpreting the existing “Maritime defence systems” statement as referring to integrated platform or ship-management equipment, without attributing the vessels’ combat-management systems to L3Harris. The existing statement about L3Harris IPMS functionality is confirmed.^{15, 17, 18}

Through 26 October 2026 - no public evidence identified: the reviewed primary L3Harris manufacturer documentation, Elbit Systems naval CMS description and IAI Sa’ar 6 integration announcement do not provide a vessel-specific procurement contract, delivery record or manufacturer confirmation identifying L3Harris as the supplier of either system category aboard both Sa’ar 5 and Sa’ar 6 vessels. Consequently, the existing attribution of platform-management equipment to L3Harris remains supported by the audit’s secondary reporting, but is not independently established for both vessel classes by these primary records. No primary evidence reviewed establishes that L3Harris supplied both IPMS and CMS, or that its IPMS performed the functions of the vessels’ combat-management systems.^{15, 17, 18}

Corporate Structure & Foundational Ties

Founding and incorporation

L3Harris’s SEC filing records identify L3Harris Technologies, Inc. as a Delaware-incorporated US company with principal executive offices in Melbourne, Florida.¹⁹

The company identifies its headquarters at 1025 West NASA Boulevard, Melbourne, Florida.²⁰

The subsidiary schedules dated February 2025 and February 2026 identify a multinational corporate structure but do not establish Israeli incorporation of the parent.^{10, 11}

Israeli-Nexus Floor: foundational indicators

Founded in Israel: no public evidence identified.

Israeli parent-company incorporation: no public evidence identified.

Israeli headquarters or principal place of management: no public evidence identified.

Israeli tax residence or Preferred Technology Enterprise status: no public evidence identified.

Israeli beneficial ownership or controlling Israeli capital: no public evidence identified.

Acquired identity and corporate control

The February 2026 SEC Exhibit 21 schedule includes subsidiaries incorporated in the United States and numerous other jurisdictions; it does not identify an Israeli-incorporated subsidiary among the entities listed.¹⁰

The February 2025 schedule provides a comparable historical subsidiary disclosure.¹¹

A completed controlling acquisition of an Israeli defence manufacturer, technology company, or other Israeli operating business: no public evidence identified.

Corporate governance

L3Harris announced on 17 August 2026 that Sam Mehta had become President and CEO and a director, Lewis Hay III had become Independent Chairman, and Christopher Kubasik had stepped down from the board and executive leadership.¹³

The company reorganized its operations into three principal business segments effective 5 January 2026: Space & Mission Systems, Communications & Spectrum Dominance, and Missile Solutions.²¹

A special voting share, golden share, constitutional restriction, government-appointed director, or other governance mechanism granting the Israeli state control over L3Harris: no public evidence identified.

Israeli state and institutional relationships

The October 2025 Blue Sky Warden memorandum identifies the Israeli Ministry of Defense and Israeli Air Force as the intended government and military participants in the proposed aircraft programme.⁶

The agreement names Israel Aerospace Industries as L3Harris’s industrial partner and identifies Boaz Levy as IAI President and CEO.⁶

These disclosures establish a state-defence procurement relationship under development but do not identify Israeli state ownership or board-appointment rights in L3Harris.⁶

Group attribution

L3Harris’s 2026 subsidiary disclosure includes entities operating under L3Harris, Harris, L-3, and Aerojet Rocketdyne corporate names.¹⁰

Campaign Against Arms Trade identifies historical L3Harris group entities in its reporting on weapons components associated with Israeli military equipment.⁷

Separate verified Israeli settlement operations by a specifically identified L3Harris subsidiary or sibling entity: no public evidence identified.

Corporate statements concerning Israel

In March 2025, L3Harris executives Ken Bedingfield and Ed Zoiss published an article discussing the interception of Iranian missiles and drones targeting Israel in April 2024, using that experience to argue for additional US missile-defence capability.²²

The article concerns the company’s position on US missile defence and does not itself identify a specific Israeli procurement contract awarded to L3Harris.²²

Constructive notice and temporal continuity

On 15 October 2025, L3Harris and IAI announced their Blue Sky Warden cooperation agreement, establishing a documented Israeli military-industrial relationship after both 19 July 2024 and November 2024.⁶

On 20 October 2025, L3Harris announced the South Korean AEW&C programme award with ELTA participation, confirming commercial cooperation with an Israeli defence manufacturer after those dates.³

The earlier L3Harris–ELTA cooperation was documented in 2023, and the subsequent 2025 award establishes continuation of the named industrial relationship into the later period.^{1, 3}

Settlement-specific activity attributable to L3Harris after either legal milestone: no public evidence identified.

Profit Repatriation & Economic Contribution

Consolidated financial scale

L3Harris reported approximately $21.9 billion in consolidated revenue for fiscal 2025, compared with approximately $21.3 billion for fiscal 2024.¹²

The company reported $27.5 billion in 2025 orders and approximately $3.1 billion in cash generated from operations.¹²

These figures are global financial measures and do not separately identify revenue arising from Israeli contracts.¹²

Israeli revenue attribution

Verified annual revenue specifically generated from Israeli customers: no public evidence identified.

Verified annual revenue from Israeli Ministry of Defense or Israeli Air Force contracts: no public evidence identified.

Separate contractual revenue attributable to IAI or ELTA: no public evidence identified.

Israeli participation in international programme revenue

The October 2025 South Korean AEW&C programme was announced with a value exceeding $2.26 billion and named IAI’s ELTA Systems as a participant.³

The March 2023 programme announcement identified Israeli industrial work within the proposed international supply chain.²

The reviewed programme announcements do not quantify the consideration payable to ELTA or identify the proportion of programme expenditure expected to occur in Israel.^{2, 3}

Profit repatriation

Documented dividends, management fees, royalties, or other profit distributions from a named L3Harris Israeli subsidiary to the US parent: no public evidence identified.

Documented distributions from L3Harris to Israeli shareholders or Israeli state-controlled entities arising from a controlling ownership relationship: no public evidence identified.

Documented royalties or licensing fees specifically payable to ELTA under the Advanced Capability Pod partnership: no public evidence identified.

Israeli economic ecosystem role

The October 2025 Blue Sky Warden announcement assigns IAI responsibility for Israeli-specific mission systems and related flight-test work, identifying a proposed role for Israeli industry in adapting the aircraft to domestic military requirements.⁶

The March 2023 AEW&C announcement identifies planned integration and testing at an ELTA facility in Israel, establishing an Israeli industrial work component within an international aircraft programme.²

L3Harris’s Advanced Capability Pod offering identifies Israeli-origin electronic-warfare technology being marketed through an international commercial partnership.⁵

A publicly verified economic-impact assessment quantifying L3Harris’s annual contribution to Israeli GDP, employment, exports, tax receipts, or defence-industrial output: no public evidence identified.

Israeli sovereign finance

Direct purchases of Israeli sovereign bonds or Israel Bonds by L3Harris: no public evidence identified.

Lead-arranging, underwriting, or distribution of Israeli sovereign debt by L3Harris or an identified controlled subsidiary: no public evidence identified.

Direct corporate lending to settlement companies or Israeli state-owned defence manufacturers: no public evidence identified.

Settlement-specific economic contribution

Verified L3Harris revenue from settlement customers or businesses: no public evidence identified.

Verified capital expenditure, tax payments, royalties, licensing receipts, or profits attributable to operations in West Bank, East Jerusalem, or Golan Heights settlements: no public evidence identified.