Company: NCEL
Filing Date: 2025-11-06
Form Type: POS AM
Source: 0001213900-25-106799
Chunk: 44

Company: NewcelX Ltd.
Filing Date: 2025-11-06
Form: POS AM
Chunk 44
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 at the amount of $11,009, Common Shares at the amount of $1,742,222 and (v) deferred costs at the amount of $296,504 for recapitalization of the reverse stock split of 1 -for-10, par value adjusted to CHF 0.05 ($0.0621) and deferred offering costs to goodwill at Closing; (L) To reflect the preliminary allocation in the unaudited pro forma condensed combined financial statements, management has estimated the purchase price allocation based on currently available information. The carrying value of NLS’s net assets is assumed to 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 28

assets and goodwill be recognized at their respective fair values as of the acquisition date. The allocation 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 |
| Property and equipment and other assets            |     |        |      5,586 |
| Intangible assets-IPR&D & Goodwill(3)              |     |        | 16,700,576 |
| 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