Company: NCEL
Filing Date: 2025-10-17
Form Type: POS AM
Source: 0001213900-25-099986
Chunk: 45

Company: NewcelX Ltd.
Filing Date: 2025-10-17
Form: POS AM
Chunk 45
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 approximate fair value, and the excess of the purchase consideration over the estimated fair value of those net assets has been preliminarily allocated to intangible assets — specifically, in -processresearch and development, or IPR&D — and goodwill. This allocation is consistent with the guidance in IFRS3, Business Combinations, which requires that identifiable intangible assets and goodwill be recognized at their respective fair values as of the acquisition date. The allocation 28

is subject to change upon completion of the Merger and finalization of the purchase price allocation analysis; however, this allocation may be adjusted upon the Closing based on the final purchase price analysis to be conducted upon the Closing.

|                                                    |     | Amount |            |
|:---------------------------------------------------|:----|:-------|-----------:|
| Purchase price consideration(1)(2)                 |     | $      | 18,640,774 |
| Total consideration                                |     | $      | 18,640,774 |
| Assets acquired:                                   |     |        |            |
| Cash                                               |     | $      |  2,872,376 |
| Prepayments and other current assets               |     |        |    963,511 |
| Deferred offering costs                            |     |        |    296,154 |
| Property and equipment and other assets            |     |        |      5,586 |
| Intangible assets-IPR&D & Goodwill(3)              |     |        | 16,404,422 |
| Total assets acquired                              |     |        | 20,542,422 |
| Liabilities assumed:                               |     |        |            |
| Accounts payable and accrued liabilities and other |     | $      |  1,605,121 |
| Total liabilities assumed                          |     |        |  1,605,121 |
| Estimated fair value of net assets acquired        |     | $      | 18,936,928 |

____________ (1) See Note 5 below. (2) The preliminary purchase price of approximately $18.6 million has been allocated primarily to intangible assets — primarily intangibles assets IPR&D and goodwill. This estimate is based on management’s assessment of the currently available information, as a formal third -party valuation has not yet been completed. These indefinite -lived intangible assets will not be amortized but will be tested for impairment at least annually, or more frequently if indicators of impairment arise. (3) These intangible assets are