Company: APXIF
Filing Date: 2025-07-18
Form Type: F-4/A
Source: 0001213900-25-065703
Chunk: 256

Company: APx Acquisition Corp. I
Filing Date: 2025-07-18
Form: F-4/A
Chunk 256
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 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 December31, 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 the fair value of the equity instrument issued by OmnigenicsAI (i.e., shares), which is derived from the fair value of SPAC Ordinary Shares. The differences in the estimated fair value of those equity instruments over the fair value of identifiable net assets of APx represents a service for listing of new shares and is accounted for as a share -basedpayment expense in accordance with IFRS 2. The cost of the service, which is a non -cashand non -recurringexpense, is preliminarily estimated to be the roundup amounts of: $61.92 million in the no redemptions scenario, $61.92 million in the 50% redemption scenario and $61.92 million in the maximum redemptions scenario and have been calculated as follows:

| Shares                                                               |     | Per share                      
 value(i)                       
 Fair value                     
 (in thousands of U.S. dollars) |       |     | Scenario 1 – Assuming