Company: NCEL
Filing Date: 2025-09-25
Form Type: F-1
Source: 0001213900-25-091697
Chunk: 82

Company: NewcelX Ltd.
Filing Date: 2025-09-25
Form: F-1
Chunk 82
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 in respect thereof.

In 2024, a new lease agreement was signed for
a building for one year only, and the Company’s management estimates that it will not exercise the extension option, and accordingly
the asset and the liability in respect thereof has not been recognized.

| 1. | Details regarding lease transactions |

|                                       |     | Year ended December 31, | 2024 |     |     | 2023 |     |     | 2022 |
|:--------------------------------------|:----|:------------------------|-----:|:----|:----|-----:|:----|:----|-----:|
|                                       |     | USD in thousands        |      |     |     |      |     |     |      |
| Interest expense on lease liabilities |     |                         |   19 |     |     |   90 |     |     |   68 |
| Total cash outflow for leases         |     |                         |  361 |     |     |  448 |     |     |  521 |

| 2. | Disclosures regarding right-of-use assets |

|                                                  |     | Offices         |       |   |     | Motor    
 vehicles |     |   |     | Equipment |     |   |     | Total |       |   |
|                                                  |     | USD in thousand |       |   |     |          |     |   |     |           |     |   |     |       |       |   |
| Cost                                             |     |                 |       |   |     |          |     |   |     |           |     |   |     |       |       |   |
| Balance as of January 1, 2024                    |     |                 | 1,860 |   |     |          | 133 |   |     |           | 122 |   |     |       | 2,115 |   |
| Additions during the year:                       |     |                 |       |   |     |          |     |   |     |           |     |   |     |       |       |   |
| New leases                                       |     |                 |     - |   |     |          |   - |   |     |           |   - |   |     |       |     - |   |
| Adjustments for indexation                       |     |                 |       |   |     |          |     |   |     |           |     |   |     |