Company: NCEL
Filing Date: 2025-11-06
Form Type: POS AM
Source: 0001213900-25-106799
Chunk: 60

Company: NewcelX Ltd.
Filing Date: 2025-11-06
Form: POS AM
Chunk 60
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 warrants, options to purchase common shares and shares issuable upon the conversion of preferred shares and PPCs.

A summary of the potentially dilutive securities that were excluded from diluted net loss per share each year because their effect would be antidilutive are presented as follows:

|                                 |     |  June 30, |     |         |
|                                 |     |      2025 |     |    2024 |
| Share options                   |     |    34,417 |     |  38,873 |
| Warrants (excluding pre-funded) |     | 2,450,454 |     | 575,878 |
| Convertible preferred shares    |     | 1,863,032 |     |       — |
|                                 |     | 4,347,903 |     | 614,751 |

Annex A-11 NLS PHARMACEUTICS LTD.
NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS Segment Reporting The Company manages its operations as a single segment for the purpose of assessing performance and making operating decisions. The Company’s singular focus is on developing therapeutics for the treatment of neurobehavioral and neurocognitive disorders. All of the Company’s tangible assets are held in Switzerland. Operating segments are defined as components of an entity for which separate financial information is available and that is regularly provided to the Chief Operating Decision Maker (“CODM”) in deciding how to allocate resources to an individual segment and in assessing performance. The Company’s Chief Executive Officeris the Company’s CODM.The CODM reviews financial information presented on a consolidated basis for purposes of making operating decisions, allocating resources, and evaluating financial performance. The CODM uses consolidated net income (loss) to assess performance, evaluate cost optimization, and allocate resources, including personnel -relatedand financial or capital resources, in the annual budget and forecasting process, as well as budget -to-actualvariances on a monthly basis. As such, the Company has determined that it operates as oneoperating and reportable segment. The significant expenses regularly reviewed by the CODM are consistent with those reported on the Company’s consolidated statement of operations and expenses are not regularly reviewed on a more disaggregated basis for assessing segment performance and deciding how to allocate resources. The CODM does not regularly review total assets for the Company’s single reportable segment as total assets are not used to assess performance or allocate resources. Recent Accounting Pronouncements Not Yet Adopted In December 2023, the FASB issued