Company: APXIF
Filing Date: 2025-06-13
Form Type: F-4/A
Source: 0001213900-25-054324
Chunk: 254

Company: APx Acquisition Corp. I
Filing Date: 2025-06-13
Form: F-4/A
Chunk 254
---
 the elimination of APx’s share capital for $431.25 for consolidation purposes; and (ii) recognition of Company Shares to be issued to Sponsor shareholders for $431.25. Additionally, the adjustment in share premium results from recognition of share premium derived from the issuance of Company Shares to Sponsor shareholders for ($6,171,846) (considering the difference between the book value of the net assets of APx before considering the adjustment described in Note (1), (which amounts to $6,171,846) and the par value of $431.25 of the Company Shares issued). For more detailed information regarding final composition of share premium in each scenario, see section “ Share premium.” Finally, the adjustment in Accumulated deficit includes the elimination of APx’s accumulated deficit of $6,171,846 for consolidation purposes. (3)Represents the preliminary estimated transaction costs to be incurred by OmnigenicsAI for approximately $3.5 million. Said amount of $3.5 million, is reflected as an adjustment between: (a)share premium for the cost specifically attributable to the issue of new shares (using a criteria of percentage of shares issued) by $0.48 million, $0.45 million and $0.43 million, in scenarios1, 2 and3, respectively (for more detailed information regarding final composition of Share premium in each scenario, see section “ Share premium”); and 110

(b)the remaining amount in the Unaudited Pro Forma Combined Statement of Operations for the twelve -monthperiod ended June 30, 2024, under “General and administrative expenses” by $3.02 million, $3.05 million and $3.07 million, in scenarios1, 2 and3, respectively. Consequently, these figures allocated to the Pro Forma Combined Statement of Operations are also disclosed as an adjustment in the “Accumulated Deficit” line of the Pro Forma Combined Statement of Financial Position as of December 31, 2024. See Note (1) under “ Adjustments to Unaudited Pro Forma Combined Statement of Operations for the twelve -month period ended June 30, 2024 and for the six -month period ended December 31 , 2024” section for further details on the allocation of transaction costs. (4)The listing fee adjustment is determined and accounted for under IFRS 2. As the fair value of relevant service cost cannot be reliably measured directly, the fair value is measured by reference to