Company: APXT
Filing Date: 2025-10-28
Form Type: 424B4
Source: 0001213900-25-103160
Chunk: 369

Company: Apex Treasury Corp
Filing Date: 2025-10-28
Form: 424B4
Chunk 369
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 those of the Public Warrants being sold as part of the units in the Proposed Offering. The Company will account for the 19,500,000 warrants to be issued in connection with the Proposed Offering (including 12,500,000 Public Warrants and 7,000,000 Private Placement Warrants assuming the Underwriters’ over -allotmentoption is not exercised) in accordance with the guidance contained in ASC 815 -40. Such guidance provides that the warrants described above are not precluded from equity classification. Equity -classifiedcontracts are initially measured at fair value (or allocated value). Subsequent changes in fair value are not recognized as long as the contracts continue to be classified in equity. NOTE 9. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to August11, 2025, the date that the financial statements were issued. Based on this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements. F-18 30 ,000,000 Units Apex Treasury Corporation __________________________________________________ PROSPECTUS __________________________________________________ October 27, 2025 Lead Book-Running Manager Cohen & Company Capital Markets Co-Manager Clear Street Until November21, 2025 (25 days after the date of this prospectus), all dealers that buy, sell or trade our units, Class A ordinary shares or public warrants, whether or not participating in this offering, may be required to deliver a prospectus. This is in addition to the dealers’ obligation to deliver a prospectus when acting as underwriters and with respect to their unsold allotments or subscriptions.