Company: NCEL
Filing Date: 2025-09-25
Form Type: F-1
Source: 0001213900-25-091697
Chunk: 99

Company: NewcelX Ltd.
Filing Date: 2025-09-25
Form: F-1
Chunk 99
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| C. | Final tax assessments |

Final tax assessments were issued for
the Company, up to and including the 2020 tax year.

| D. | Deferred taxes |

Composition:

|                                        |     |      Statements of 
 Financial Position |      |   |     |      |      |   |     | Statements of profit or loss |   |     |      |    |     |      |    |     |          Movement in other 
       comprehensive income 
                  statement |    |   |     |      |     |   |     |      |     |   |
|                                        |     |        December 31 |      |   |     |      |      |   |     |   For the year that ended on 
                  December 31 |   |     |      |    |     |      |    |     | For the year that ended on 
                December 31 |    |   |     |      |     |   |     |      |     |   |
|                                        |     |               2024 |      |   |     | 2023 |      |   |     |                         2024 |   |     | 2023 |    |     | 2022 |    |     |                       2024 |    |   |     | 2023 |     |   |     | 2022 |     |   |
|                                        |     |   USD in thousands |      |   |     |      |      |   |     |                              |   |     |      |    |     |      |    |     |                            |    |   |     |      |     |   |     |      |     |   |
| Deferred tax liabilities               |     |                    |      |   |     |      |      |   |     |                              |   |     |      |    |     |      |    |     |                            |    |   |     |      |     |   |     |      |     |   |
| Loans from an interested party         |     |                    | (860 | ) |     |      | (852 | ) |     |                              | - |     |      |  - |     |      |  - |     |                            | (7 | ) |     |      | (54 | ) |     |      | (50 | ) |
| Carryforward tax losses                |     |                    |  860 |   |     |      |