Company: NCEL
Filing Date: 2025-09-25
Form Type: F-1
Source: 0001213900-25-091697
Chunk: 89

Company: NewcelX Ltd.
Filing Date: 2025-09-25
Form: F-1
Chunk 89
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|-----:|:----|:----|-----:|
|                                         |     | USD in thousands        |      |     |     |      |     |     |      |
| Expenses for defined contribution plans |     |                         |   48 |     |     |   91 |     |     |  142 |

| 2. | Defined benefit plans: |

The Company accounts for that part of
the payment of compensation that is not covered by contributions in defined contribution plans, as above, as a defined benefit plan for
which an employee benefit liability is recognized and for which the Company deposits amounts in central severance pay funds and in qualifying
insurance policies.

<div align='center'>F-23</div>

| A) | Changes in the defined benefit liability and the fair value of the plan’s assets |

| 2024 |

|                                             |     | Expenses charged to profit or loss |    Balance 
      as of 
 January 1, 
       2024 |   |     |     | Cost of 
 current 
 service |   |     |     |  Interest 
 expenses, 
       net |   |     |     |      Total 
   expenses 
   credited 
  to profit 
 or loss in 
 the period |   |     |     | Payments 
 from the 
     plan |   |     | Gain (loss) due to remeasurement in other 
 comprehensive income                      | Actuarial   
 gain due to 
 changes in  
 financial   
 assumptions |     |     |     Actuarial 
   gain (loss) 
        due to 
 deviations in 
    experience |   |     |     |  Total impact 
      on other 
 comprehensive 
 income (loss) 
 in the period |   |     |     |      Employer 
 contributions |     |     | Balance as of 
  December 31, 
          2024 |   |
|:--------------------------------------------|:----|:-----------------------------------|-----------:|:--|:----|:----|:--------|:--|:----|:----|----------:|:--|:----|:----|-----------:|:--|:----|:----|---------:|:--|:----|:------------------------------------------|:------------|:----|:----|--------------:|:--|:----|:----|--------------:|:--|:----|:----|--------------:|:----|:----|--------------:|:--|
|                                             |