Company: NCEL
Filing Date: 2025-09-25
Form Type: F-1
Source: 0001213900-25-091697
Chunk: 100

Company: NewcelX Ltd.
Filing Date: 2025-09-25
Form: F-1
Chunk 100
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852 |   |     |                              | 7 |     |      | 54 |     |      | 50 |     |                            | -  |   |     |      | -   |   |     |      | -   |   |
| Deferred tax revenues                  |     |                    |      |   |     |      |      |   |     |                              | 7 |     |      | 54 |     |      | 50 |     |                            |    |   |     |      |     |   |     |      |     |   |
| Movement in other comprehensive income |     |                    |      |   |     |      |      |   |     |                              |   |     |      |    |     |      |    |     |                            | (7 | ) |     |      | (54 | ) |     |      | (50 | ) |
| Deferred tax assets (liabilities), net |     |                    |    - |   |     |      |    - |   |     |                              |   |     |      |    |     |      |    |     |                            |    |   |     |      |     |   |     |      |     |   |

| E. | Income taxes included under profit or loss |

|                                          |     | Year that ended on December 31 |     |      |     |      |
|                                          |     |                           2024 |     | 2023 |     | 2022 |
|                                          |     |               USD in thousands |     |      |     |      |
| Deferred taxes, see also Section D above |     |                              7 |     |   54 |     |   50 |

Note 17: - Contingent liabilities and COMMITMENTS

| A. | For information regarding the contingent liability to the IIA (see Note 12). |

| B. | On May 31, 2009, the Company signed a research agreement and a license agreement with a third party, according                               
 to which the third party would perform research for the Company for three years in accordance with a predetermined research plan in exchange 
 for a payment of USD $480 thousand. In addition, a third party granted the Company a license to use the technology it had developed in       
 exchange for royalties equal to 5% of product sales and the provision of drug scanning services for a period of 15 years from the date       
 the Company’s sales commence, as well