Company: NCEL
Filing Date: 2025-07-29
Form Type: F-4/A
Source: 0001213900-25-068765
Chunk: 797

Company: NewcelX Ltd.
Filing Date: 2025-07-29
Form: F-4/A
Chunk 797
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tailment gains/losses and differences between expected and actual returns on plan assets, in other comprehensive income/loss. Such net gains/losses are amortized to the statements of operations to the extent that they exceed 10% of the greater of projected benefit obligations or pension assets. The Company further records prior service costs/credits from plan amendments in other comprehensive income/loss in the period of the respective plan amendment and amortizes such amounts to

Annex F-19 NLS PHARMACEUTICS LTD. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

the statement of operations over the future service period of the plan participants. For the years ended December 31, 2024 and 2023, the amortization was $. As of December 31, 2024, and 2023, the accumulated other comprehensive (income) loss includes unrecognized pension costs of $() and $, respectively.

The following table shows the components of unrecognized pension cost in accumulated other comprehensive income/loss that have not yet been recognized as components of net periodic pension cost:

|                                                         |     |   |     2024 |   |     |   |    2023 |   |
|:--------------------------------------------------------|:----|:--|---------:|:--|:----|:--|--------:|:--|
| Net loss, beginning of period                           |     | $ |  158,073 |   |     | $ |  50,791 |   |
| Other (gain)/loss during the period                     |     |   |  (47,413 | ) |     |   | 110,313 |   |
| Other prior year (gain)/loss recognized in period       |     |   | (157,632 | ) |     |   |       — |   |
| Effect of settlement, curtailment                       |     |   |  (58,787 | ) |     |   |       — |   |
| Amortization of pension related net loss                |     |   |        — |   |     |   |       — |   |
| Net (gain)/loss, end of period                          |     |   | (105,759 | ) |     |   | 161,104 |   |
| Prior service cost, beginning of period                 |     |   |        — |   |     |   |       — |   |
| Amortization of prior service cost                      |     |