Company: APXIF
Filing Date: 2025-06-13
Form Type: F-4/A
Source: 0001213900-25-054324
Chunk: 252

Company: APx Acquisition Corp. I
Filing Date: 2025-06-13
Form: F-4/A
Chunk 252
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 Financial Position as of December 31 , 2024” section. As of December 31, 2024, these listing fees are included in “Accumulated deficit” in the Unaudited Pro Forma Combined Statement of Financial Position, since they were recognized in the statement of operations for the twelve -monthperiod ended June 30, 2024. (3)To reflect the elimination of (a) interest income on marketable securities held in the APx Trust Account of $3,390,395 and $1,415,776 for the twelve -monthperiod ended June 30, 2024 and for the six -monthperiod ended December 31, 2024, respectively and; (b) financial result due to the change in fair value of APx common stock, subject to possible redemptions of $4,223,836 and $2,170,514 for the twelve -monthperiod ended June 30, 2024 and for the six -monthperiod ended December 31, 2024, respectively. (4)To reflect the elimination of interest costs of borrowings provided by the Parent to OmnigenicsAI and Heritas Argentina, due to the capitalization of said liabilities described in Note (6) under “ Adjustments to Unaudited Pro Forma Combined Statement of Financial Position as of December 31 , 2024.”The eliminated interest expense corresponds to the accrual in OmnigenicsAI’s combined financial statements corresponding to said capitalized loans. (5)Represents the interest expense corresponding to intercompany loans agreements with OmnigenicsAI’s parent companies for the twelve -monthperiod ended June 30, 2024 and for the six -monthperiod ended December 31, 2024, that would have accrued if such financings had been obtained on July 1, 2023 and July 1, 2024, respectively. See Note (5) under “ Adjustments to Unaudited Pro Forma Combined Statement of Financial Position as of December 31, 2024” section for details.

109 Adjustments to Unaudited Pro Forma Combined Statement of Financial Position as of December 31 , 2024 The pro forma notes and adjustments, based on preliminary estimates that could change materially as additional information is obtained, are as follows: (1)To reflect the release of cash from marketable securities held in the Trust Account together with the Accrued interest receivable in each redemption scenario. For scenario1, which assumes no redemption