Company: APXIF
Filing Date: 2025-07-03
Form Type: F-4/A
Source: 0001213900-25-061545
Chunk: 96

Company: APx Acquisition Corp. I
Filing Date: 2025-07-03
Form: F-4/A
Chunk 96
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 IAS 21 “Foreign currencies.” Finally, the historical financial statements of APx have been prepared in accordance with GAAP in its functional and presentation currency of U.S. dollars. See “— Notes to Unaudited Pro Forma Combined Financial Information — GAAP to IFRS conversion of APx’s financial information as of December 31, 2024, for the twelve -month period ended June 30, 2024 and for the six -month period ended December 31, 2024.” The adjustments presented in the unaudited pro forma combined financial information have been identified and presented to provide relevant information necessary for an understanding of the Combined Company after giving effect to the Business Combination. SPAC and OmnigenicsAI, and its subsidiary, did not have any intercompany transactions prior to the Business Combination. Accordingly, no pro forma adjustments were required to eliminate activities between the companies. See to “ Certain APx Relationships and Related Person Transactions.” This information should be read together with OmnigenicsAI’s and SPAC’s financial statements and related notes, “ APx Management’s Discussion and Analysis of Financial Condition and Results of Operations,” “ OmnigenicsAI Management’s Discussion and Analysis of Financial Condition and Results of Operations” and other financial information included elsewhere in this proxy statement/prospectus. The unaudited pro forma combined financial information is presented for illustrative purposes only. Such information is only a summary and should be read in conjunction with the section titled “ Unaudited Pro Forma Combined Financial Information”. The financial results may have been different had the companies always been combined. You should not rely on the unaudited pro forma combined financial information as being indicative of the historical results that would have been achieved had the companies always been combined or the future results that the Combined Company will experience. The unaudited pro forma combined financial statements do not necessarily reflect what the Combined Company’s financial condition or results of operations would have been had the Business Combination occurred on said date. The unaudited pro forma combined financial information also may not be useful in predicting the future financial condition and results of operations of the Combined Company. The unaudited pro forma adjustments represent management’s estimates based on information available as of the date of these unaudited pro forma combined financial information and are subject to change as additional information becomes available and analyses are performed. The actual financial position and results of operations may differ significantly from the pro forma amounts reflected herein due to a variety of factors. Such differences might include but are not limited to the estimated fair