Company: NCEL
Filing Date: 2025-09-03
Form Type: F-4/A
Source: 0001213900-25-084157
Chunk: 816

Company: NewcelX Ltd.
Filing Date: 2025-09-03
Form: F-4/A
Chunk 816
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3 |
|                                                                    |     |          USD 
 in thousands |
| Liabilities measured at fair value (Notes 9 and 15):               |     |              |
| Interest-bearing loans, including a convertible loan (see Note 15) |     |        6,573 |

As of December 31, 2023:

|                                                                 |     |   Fair value 
    hierarchy 
      Level 3 |
|                                                                 |     |          USD 
 in thousands |
| Liabilities measured at fair value (Notes 9 and 15):            |     |              |
| Interest-bearing loans including convertible loan (See Note 15) |     |        1,232 |

Annex G-17

KADIMASTEM LTD.
NOTES TO FINANCIAL STATEMENTS NOTE 9: — LIABILITIES AND LOANS FROM INTERESTED PARTIES AND OTHERS A. Composition

| December 31, 2024                                                                |     |      Non-linked 
 USD in thousand |     | Index-linked |     | Total |
|:---------------------------------------------------------------------------------|:----|----------------:|:----|:-------------|:----|------:|
| Short-term loan from banks                                                       |     |             293 |     | —            |     |   293 |
| Convertible loan from shareholders (Note 15)                                     |     |           1,512 |     | —            |     | 1,512 |
| Embedded derivative and conversion component of a convertible loan (see Note 15) |     |           5,061 |     | —            |     | 5,061 |
| Short-term credit from shareholders                                              |     |             860 |     | —            |     |   860 |
| Total                                                                            |     |           7,726 |     | —            |     | 7,726 |

| December 31, 2023                                                                 |     |      Non-linked 
 USD in thousand |     | Index-linked |     | Total |
|:----------------------------------------------------------------------------------|:----|----------------:|:----|-------------:|:----|------:|
| Short-term bank loan                                                              |     |             301 |     |            — |     |   301 |
| Lease liabilities                                                                 |     |               — |     |          361 |     |   361 |
| Convertible shareholder loan (Note 15)                                            |     |             230 |     |            — |     |   230 |
| A conversion component and