Company: NCEL
Filing Date: 2025-11-06
Form Type: POS AM
Source: 0001213900-25-106799
Chunk: 76

Company: NewcelX Ltd.
Filing Date: 2025-11-06
Form: POS AM
Chunk 76
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 the Company’s common shares previously issued to Alpha under a securities purchase agreement dated October 9, 2024, between the Company and certain accredited investors, including Alpha (the “Warrant”), for 100,000common shares (the “Exchange Shares”). The Exchange Shares are being issued in reliance on an exemption from registration under Section 3(a)(9) of the Securities Act of 1933, as amended. Pursuant to the Exchange Agreement, the Company agreed to issue the Exchange Shares within onetrading day of execution, and acknowledged that Alpha’s holding period for Rule 144 purposes will tack back to the original issue date of the Warrant. The Exchange Shares will have the same rights as the warrant shares under specified provisions of the Warrant. In addition, Alpha waived any liquidated damages related solely to the Company’s registration obligations under the securities purchase agreements dated October 9, 2024 and December 4, 2024, and the related Registration Rights Agreement, all as previously executed between the Company and Alpha. No other rights under any other agreements were waived. Annex A-21

Annex B Kadimastem Ltd.
Interim Condensed Financial Statements as of June 30, 2025Unaudited Table of Contents

|                                                           |     | Page       |
| Statements of Financial Position                          |     | B-2        |
| Statements of Profit or Loss and Other Comprehensive Loss |     | B-3        |
| Statements of Changes in Equity                           |     | B-4 – B-6  |
| Statements of Cash Flows                                  |     | B-7 – B-8  |
| Notes to Interim Financial Statements                     |     | B-9 – B-13 |

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Annex B-1

KADIMASTEM LTD.
STATEMENTS OF FINANCIAL POSITION

| 2025                                                    |     | June 30, | 2024 |     |         |         |     | December 31, 
         2024 |   |
|:--------------------------------------------------------|:----|---------:|:-----|:----|--------:|:--------|:----|-------------:|:--|
| Unaudited                                               |     |          |      |     |         | Audited |     |              |   |
| USD in thousands                                        |     |          |      |     |         |         |     |              |   |
| CURRENT ASSETS