Company: APXIF
Filing Date: 2025-01-22
Form Type: F-4
Source: 0001213900-25-005463
Chunk: 240

Company: APx Acquisition Corp. I
Filing Date: 2025-01-22
Form: F-4
Chunk 240
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 the remaining $3.33million had not been recognized as of that date. Transaction costs to be incurred by APx ($5.88 million as described before) were considered in the estimated expense recognized, in accordance with IFRS2, disclosed in Note (3) under “ Adjustments to Unaudited Pro Forma Combined Consolidated Statement of Operations for the Year Ended June 30, 2024” and Note (5) under “ Adjustments to Unaudited Pro Forma Combined Consolidated Statement of Financial Position as of June 30, 2024.” Transaction costs to be incurred by OmnigenicsAI in the amount of $3.78 million (as described before) were reflected as an adjustment between: (i)share premium for the cost specifically attributable to the issue of new shares (using a criteria of percentage of shares issued) by $0.46 million, $0.43million and $0.41million, in scenarios1, 2 and3, respectively; and (ii)the remaining amount in the Pro Forma Combined Consolidated Statement of Operations for the year ended June 30, 2024 under “General and administrative expenses” by $2.87 million, $2.90 million and $2.92 million, in scenarios1, 2 and3, respectively.

106

The table below summarizes the accounting allocation of estimated transaction costs as of June 30, 2024:

|                                                                           |     | Scenario 1 |           |   |     | Scenario 2 |           |   |     | Scenario 3 |           |   |
|:--------------------------------------------------------------------------|:----|:-----------|----------:|:--|:----|:-----------|----------:|:--|:----|:-----------|----------:|:--|
| OmnigenicsAI transaction costs estimated, not accrued as of June 30, 2024 |     | $          |      3.33 |   |     | $          |      3.33 |   |     | $          |      3.33 |   |
| Shares to be issued for APx shareholders(i)                               |     |            | 4,832,556 |   |     |            | 4,572,528 |   |     |            | 4,312,500 |   |
| Percentage of APx shareholders over the combined business                 |     |            |     13.72 | % |     |            |     12.96