Company: NCEL
Filing Date: 2025-07-18
Form Type: F-4/A
Source: 0001213900-25-065783
Chunk: 781

Company: NewcelX Ltd.
Filing Date: 2025-07-18
Form: F-4/A
Chunk 781
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 to the EF License Agreement and its termination. As of December 31, 2024, the Company recognized $ 2.5million from its exclusive license agreement (the “EF License Agreement”) in the Statements of Operations and Comprehensive loss as Other income for termination of EF License Agreement. Note 8 Pension Liability: The Company joined a collective pension plan operated by an insurance company as of 2016 which covers the employees in Switzerland. Both the Company and the participants provide monthly contributions to the pension plan which are based on the covered salary. The respective saving parts of premiums are credited to employees’ accounts. In addition, interest is credited to employees’ accounts at 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