Company: APXT
Filing Date: 2025-08-11
Form Type: S-1
Source: 0001213900-25-074316
Chunk: 349

Company: Apex Treasury Corp
Filing Date: 2025-08-11
Form: S-1
Chunk 349
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 agreement or other document. Upon completion of this offering, we will be subject to the information requirements of the Exchange Act and will file annual, quarterly and current event reports, proxy statements and other information with the SEC. You can read our SEC filings, including the registration statement, over the Internet at the SEC’s website at www.sec.gov. 218

APEX TREASURY CORPORATION INDEX TO FINANCIAL STATEMENTS

|                                                                                                                  |     | Page |
| Financial Statements of Apex Treasury Corporation:                                                               |     |      |
| Report of Independent Registered Public Accounting Firm                                                          |     | F-2  |
| Balance Sheet as of June 30, 2025                                                                                |     | F-3  |
| Statement of Operations for the period from June 26, 2025 (inception) through June 30, 2025                      |     | F-4  |
| Statement of Changes in Shareholder’s Equity for the period from June 26, 2025 (inception) through June 30, 2025 |     | F-5  |
| Statement of Cash Flows for the period from June 26, 2025 (inception) through June 30, 2025                      |     | F-6  |
| Notes to Financial Statements                                                                                    |     | F-7  |

F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and Shareholder of
Apex Treasury Corporation: Opinion on the Financial Statements We have audited the accompanying balance sheet of Apex Treasury Corporation (the “Company”) as of June 30, 2025, and the related statements of operations, changes in shareholder’s equity, and cash flows for the period from June 26, 2025 (inception) through June 30, 2025, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of June 30, 2025, and the results of its operations and its cash flows for the period from June 26, 2025 (inception) through June 30, 2025, in conformity with accounting principles generally accepted in the United States of America. Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note 1 to the financial statements, the Company is a Special Purpose Acquisition Company that was