Company: APXT
Filing Date: 2025-10-28
Form Type: 424B4
Source: 0001213900-25-103160
Chunk: 358

Company: Apex Treasury Corp
Filing Date: 2025-10-28
Form: 424B4
Chunk 358
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 if the underwriters’ overallotment option is exercised in full), the sponsor has agreed to purchase 4,500,000 (or 4,875,000 private placement warrants if the underwriters’ overallotment option is exercised in full) private placement warrants and the underwriters have agreed to purchase 2,500,000 private placement warrants (or 2,875,000 private placement warrants if the underwriters’ overallotment option is exercised in full). Each whole private placement warrant is exercisable to purchase one Class A ordinary share at a price of $11.50 per share, subject to adjustment, terms and limitations as described herein. A portion of the proceeds from the sale of the Private Placement Warrants will be added to the net proceeds from the Proposed Offering held in the Trust Account. If the Company does not complete a Business Combination, the proceeds from the sale of the Private Placement Warrants held in 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