Company: NCEL
Filing Date: 2025-06-23
Form Type: F-4/A
Source: 0001213900-25-056787
Chunk: 776

Company: NewcelX Ltd.
Filing Date: 2025-06-23
Form: F-4/A
Chunk 776
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 |
| Depreciation                                   |     |               89 |   |     |             4 |   |     |             10 |   |     |            5 |   |     |   108 |   |
| Revaluation recognized in OCI                  |     |              (53 | ) |     |            (2 | ) |     |             (7 | ) |     |           (3 | ) |     |   (65 | ) |
| Balance as of December 31, 2023                |     |              815 |   |     |            68 |   |     |            249 |   |     |          112 |   |     | 1,244 |   |
| Amortized cost balance as of December 31, 2023 |     |              156 |   |     |             9 |   |     |             42 |   |     |           21 |   |     |   228 |   |

Note 8: — Fair value measurement The balances of cash and cash equivalents, accounts receivables, restricted cash, short -termbank credit, trade payables, accounts payable, and interested -partyloans in the financial statements are equal to or approximately their fair value. The tables below present the fair value measurement hierarchy for the Company’s liabilities and others as of December 31, 2024 and December 31, 2023. As of December 31, 2024:

|                                                                    |     |   Fair value 
    hierarchy 
      Level 3 |
|                                                                    |     |          USD 
 in thousands |
| Liabilities measured at fair value (Notes 9 and 15):               |     |              |
| Interest-bearing loans, including a convertible loan (see Note 15) |     |        6,573 |

As of December 31, 2023:

|                                                                 |     |   Fair value 
    hierarchy 
      Level 3 |
|                                                                 |     |          USD 
 in thousands |
| Liabilities measured at fair value (Notes 9 and 15):            |     |              |
| Interest-bearing loans including convertible loan (See Note 15) |     |        1,232 |

Annex G-17

KADIMASTEM LTD.
NOTES TO FINANCIAL STATEMENTS NOTE 9: — LIABILITIES AND LOANS FROM INTERESTED PARTIES AND OTHERS A. Composition

| December 31, 202