Company: NCEL
Filing Date: 2025-09-03
Form Type: F-4/A
Source: 0001213900-25-084157
Chunk: 815

Company: NewcelX Ltd.
Filing Date: 2025-09-03
Form: F-4/A
Chunk 815
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. NOTE 4: — CASH AND CASH EQUIVALENTS

|                               |     |      December 31 |     |       |
|                               |     |             2024 |     |  2023 |
|                               |     | USD in thousands |     |       |
| Cash for immediate withdrawal |     |              650 |     | 1,146 |
|                               |     |              650 |     | 1,146 |

Note 5: — Accounts receivable

|                                                        |     |      December 31 |     |      |
|                                                        |     |             2024 |     | 2023 |
|                                                        |     | USD in thousands |     |      |
| Government authorities                                 |     |               69 |     |   35 |
| Income receivable from the IIA and the BIRD Foundation |     |                — |     |  401 |
| Prepaid expenses                                       |     |               61 |     |   15 |
|                                                        |     |              130 |     |  451 |

Note 6: — Leases The Company has lease agreements that include leases on buildings, equipment, and vehicles that are used for the Company’s current operations. The lease agreements for the building, equipment, and vehicles have expired, and as of December 31, 2024, there is no asset or liability balance in respect thereof.

Annex G-14

KADIMASTEM LTD.
NOTES TO FINANCIAL STATEMENTS Note 6: — Leases (cont.) 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