Company: NCEL
Filing Date: 2025-11-06
Form Type: POS AM
Source: 0001213900-25-106799
Chunk: 37

Company: NewcelX Ltd.
Filing Date: 2025-11-06
Form: POS AM
Chunk 37
---
I    |     |           |             |   |
| Foreign currency translation/Accumulated other comprehensive loss                                                                                                                                                                   |     |                     |  (2,039,946 | ) |     |               |     108,853 |   |     |             |       — |   |     |       |     |             |    (108,853 | ) |     | -I    |     |           |  (2,093,946 | ) |
| Total shareholders’ (deficit) equity                                                                                                                                                                                                |     |                     | (15,080,960 | ) |     |               |   2,882,507 |   |     |             |       — |   |     |       |     |             |  31,715,757 |   |     |       |     |           |  22,905,312 |   |
| Total Liabilities and Shareholders’ (Deficit) Equity                                                                                                                                                                                |     | $                   |     460,853 |   |     | $             |   4,337,628 |   |     | $           |       — |   |     |       |     | $           |  18,106,831 |   |     |       |     | $         |  22,905,595 |   |

The accompanying notes are an integral part of these unaudited pro forma condensed combined financial statements.

23

Kadimastem Ltd. & NLS Pharmaceutics Ltd.
UNAUDITED CONDENSED CONSOLIDATED PRO FORMA STATEMENTS OF OPERATIONS

|                                                                                                               |     | For the Six Months Ended June 30, 2025 |             |               |     |   |            |             |     |   |           |       |     |           |     |   |            |   |
|:--------------------------------------------------------------------------------------------------------------|:----|:---------------------------------------|------------:|:--------------|:----|:--|-----------:|:------------|:----|:--|----------:|:------|:----|:----------|:----|:--|-----------:|:--|
| Kadimastem                                                                                                    
 Ltd.                                                                                                          |     |                                        |             | NLS           
 Pharmaceutics 
 Ltd. And      
 Subsidiaries  |     |   |            | Transaction 
 Accounting  
 Adjustments |     |   |           | Notes |     | Pro Forma 
 Combined  |     |   |            |   |
|