Company: NCEL
Filing Date: 2025-06-09
Form Type: F-4/A
Source: 0001213900-25-052354
Chunk: 745

Company: NewcelX Ltd.
Filing Date: 2025-06-09
Form: F-4/A
Chunk 745
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 the rate provided in the plan. The pension plan provides for retirement benefits as well as benefits on long -termdisability and death. Annex F-18 NLS PHARMACEUTICS LTD. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

The following table provides information on the pension plan for the years ended December 31, 2024, 2023 and 2022:

|                                                   |     |   |    2024 |   |     |   |    2023 |   |     |   |    2022 |   |
|:--------------------------------------------------|:----|:--|--------:|:--|:----|:--|--------:|:--|:----|:--|--------:|:--|
| Service cost                                      |     | $ |  69,716 |   |     | $ |  53,920 |   |     | $ |  39,667 |   |
| Interest cost                                     |     |   |  24,375 |   |     |   |  14,416 |   |     |   |   2,743 |   |
| Expected return on assets                         |     |   | (32,364 | ) |     |   | (14,767 | ) |     |   | (12,196 | ) |
| Effect of settlement, curtailment, plan amendment |     |   | (44,236 | ) |     |   |       — |   |     |   | (72,600 | ) |
| Actuarial loss outside corridor recognized        |     |   |   5,231 |   |     |   |       — |   |     |   |   3,091 |   |
| Past service cost recognized in year              |     |   |   3,094 |   |     |   |   3,031 |   |     |   |   2,855 |   |
| Administrative expenses                           |     |   |   1,861 |   |     |   |   2,926 |   |     |   |   2,298 |   |
| Net periodic pension cost                         |     | $ |  27,677 |   |     | $ |  59,525 |   |     | $ | (34,142 | ) |

The reconciliation of the projected benefit obligation and the changes to