Company: NCEL
Filing Date: 2025-09-03
Form Type: F-4/A
Source: 0001213900-25-084157
Chunk: 802

Company: NewcelX Ltd.
Filing Date: 2025-09-03
Form: F-4/A
Chunk 802
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 31, 2024.

The table below summarizes the effect of the revision correcting the error on the Company’s previously issued financial statements as of December 31, 2024:

| Shareholders’ Equity (Deficit)                                                                              |     | As Previously 
 Reported      |             |   |     | Adjustment |            |   |     | As      
 Revised |             |   |
|:------------------------------------------------------------------------------------------------------------|:----|:--------------|------------:|:--|:----|:-----------|-----------:|:--|:----|:--------|------------:|:--|
| Preferred shares, CHF 0.80 par value, 206,452 registered shares issued and outstanding at December 31, 2024 |     | $             |   2,740,958 |   |     | $          | (2,574,605 | ) |     | $       |     166,353 |   |
| Common shares, CHF 0.80 par value, 3,159,535 registered shares issued and outstanding at December 31, 2024  |     |               |     166,353 |   |     |            |  2,574,605 |   |     |         |   2,740,958 |   |
| Additional paid-in capital                                                                                  |     |               |  72,820,671 |   |     |            |          — |   |     |         |  72,820,671 |   |
| Accumulated deficit                                                                                         |     |               | (74,430,474 | ) |     |            |          — |   |     |         | (74,430,474 | ) |
| Accumulated other comprehensive loss                                                                        |     |               |     108,853 |   |     |            |          — |   |     |         |     108,853 |   |
| Total shareholders’ equity (deficit)                                                                        |     | $             |   1,406,361 |   |     | $          |          — |   |     | $       |   1,406,361 |   |

As of December31, 2024, preferred shares includes preferred participation certificates.

Note 14 Subsequent Events: Management has evaluated subsequent events that have occurred through the date these consolidated financial statements were issued. In January 2025, the Company completed the initial closing of $ 500,000of the previously announced $ 1million financing