Company: APXIF
Filing Date: 2025-06-13
Form Type: F-4/A
Source: 0001213900-25-054324
Chunk: 666

Company: APx Acquisition Corp. I
Filing Date: 2025-06-13
Form: F-4/A
Chunk 666
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 and monitoring, allowing them to make informed decisions over various conditions. These tests are distributed through exclusive partnerships with clinical laboratories, empowering them to offer these advanced diagnostic services to their customers. Heritas Diagnostics products are used for reproductive genetics, oncology, genetic and rare diseases, and human microbiome testing purposes. The Rewell segment provides customers with direct access to DNA and microbiome information to enable them to make more informed long -termhealth decisions and minimize the development of chronic diseases. This includes providing F-126 Notes to Combined Financial Statements (Amounts in US Dollars, except otherwise indicated) 1.The Group’s business, reorganization and general information (cont.) health risk information through Polygenic Risk Scores (“PRS”). Customers view their results on Rewell’s proprietary digital platform, where consumers can also schedule a telemedicine consultation with a healthcare professional to interpret their results and receive a health plan with recommendations. Basis of presentation and consolidation The accompanying financial statements include the combined financial results for Omnigenics and Heritas Argentina for the fiscal years ended June 30, 2024, and June 30, 2023. The financial statements for the fiscal year ended June 30, 2023, reflect the operations of Heritas Argentina prior to its acquisition by Omnigenics. The financial statements for the fiscal year ended June 30, 2024, reflect the combined operations of Omnigenics and its wholly owned subsidiary, Heritas Argentina, following the reorganization. The financial statements have been prepared using consistent accounting policies across both fiscal years to ensure comparability. The reorganization on February 26, 2024, represents a combination of entities under common control. This transaction does not meet the definition of a business combination and was accounted for as a capital reorganization of Heritas Argentina in the financial statememts of Omnigenics. Accordingly, no adjustments were made to the carrying amounts of assets and liabilities. The financial statements reflect the historical carrying values of Heritas Argentina’s assets and liabilities for the fiscal year ended June 30, 2023, and the combined carrying values for the fiscal year ended June 30, 2024. However, the issued share capital at June 30, 2024 reflects that of OmnigenicsAI as of the reorganization date. These combined financial statements include certain operating expenses of the Group that were incurred by Heritas Ltd. on behalf of the Group. These expenses, amounting to US$407,735 (this excludes stock based compensation — see note 13) and