Company: APXIF
Filing Date: 2025-06-13
Form Type: F-4/A
Source: 0001213900-25-054324
Chunk: 663

Company: APx Acquisition Corp. I
Filing Date: 2025-06-13
Form: F-4/A
Chunk 663
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 matters are also described in Note 1. The combined financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These combined financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s combined financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audits of these combined financial statements in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the combined financial statements are free of material misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks of material misstatement of the combined financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the combined financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the combined financial statements. We believe that our audits provide a reasonable basis for our opinion. /s/ Price Waterhouse & Co. S.R.L.

| /s/ Sebastian Azagra                                |
| Sebastian Azagra                                    
 Partner                                             |
| Rosario, Argentina                                  |
| January 22, 2025                                    |
| We have served as the Company’s auditor since 2023. |

F-120

OmnigenicsAI Corp Combined Statements of Operations (Amounts in US Dollars, except otherwise indicated)

|                                     |     |      |     | Years ended June 30 |   |     |            |   |
|                                     |     | Note |     |                2024 |   |     |       2023 |   |
| Revenues(*)                         |     |   16 |     |           1,819,370 |   |     |  1,879,939 |   |
| Cost of revenues                    |     |   17 |     |          (1,874,738 | ) |     | (1,920,443 | ) |
| Gross loss                          |     |      |     |             (55,368 | ) |     |    (40,504 | ) |
|