Company: APXT
Filing Date: 2025-10-01
Form Type: S-1/A
Source: 0001213900-25-094793
Chunk: 365

Company: Apex Treasury Corp
Filing Date: 2025-10-01
Form: S-1/A
Chunk 365
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 the Trust Account will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law) and the Private Placement Warrants will expire worthless. NOTE 5. SEGMENT INFORMATION ASC Topic 280, Segment Reporting, establishes standards for companies to report, in their financial statements, information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance. The Company’s CODM has been identified as the Chief Executive Officer, who reviews the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one reportable segment. F-12

APEX TREASURY CORPORATION
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025 NOTE 5. SEGMENT INFORMATION (cont.) The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the statement of operations as net income or loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income or loss and total assets, which include the following:

|                         |     | June 30, 
 2025     |        |
|:------------------------|:----|:---------|-------:|
| Deferred offering costs |     | $        | 35,900 |
| Total Assets            |     | $        | 35,900 |

|                                             |     | Period from 
 June 26,    
 2025        
 (inception) 
 through     
 June 30,    
 2025        |        |
|:--------------------------------------------|:----|:------------|-------:|
| Formation, general and administrative costs |     | $           | 18,774 |
| Net Loss                                    |     | $           | 18,774 |

The CODM reviews formation, general and administrative costs to manage and forecast cash to ensure enough capital is available to complete a business combination or similar transaction within the business combination period. The CODM also reviews formation, general and administrative costs to manage, maintain and enforce all contractual agreements to ensure