Company: APXIF
Filing Date: 2025-01-22
Form Type: F-4
Source: 0001213900-25-005463
Chunk: 247

Company: APx Acquisition Corp. I
Filing Date: 2025-01-22
Form: F-4
Chunk 247
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 |     |   362,640 |     |      23,571 |     | (7,641              | ) |     |             |

____________ Notes:- (i)The subsequent borrowings performed by the Parent to OmnigenicsAI and Heritas Argentina after the reporting period will be capitalized prior to the closing of the business combination, as further described in Note (8). (ii)For pro forma purposes, these borrowings were treated as if they were performed on July 1, 2023. (iii)Since the subsequent borrowings performed by the Parent to OmnigenicsAI and Heritas Argentina after the reporting period, will be capitalized prior to the closing of the business combination, as further described in Note (8), the pro forma accrued interests of said loans should not be considered neither in the pro forma Statement of Operations nor in the pro forma Statement of Financial Position. As described in Note (7), the Parent will contribute its financial receivables from OmnigenicsAI and Heritas Argentina arising from these loans prior to the closing of the business combination, as an in -kindcapital contribution. The pro forma effects of these contributions are described in footnote (7). The effects of said subsequent financings in the pro forma financial information are: (a)As of June 30, 2024, the current and non -currentfinancial debt would have amounted to $47,693 and $314,947, respectively, comprising a principal of $362,640. Consequently, those figures are disclosed in the Pro Forma Combined Consolidated Statement of Financial Position; and (b)If these loans had been obtained on July 1, 2023, interest expense accrued for the year ended June 30, 2024 would have been $15,930 (including the reversal of accrued interests in the amount of $7,641 due to borrowings capitalization described above). Consequently, this figure is disclosed in the Pro Forma Combined Consolidated Statement of Operations. See Note (7) under “ Adjustments to Unaudited Pro Forma Combined Consolidated Statement of Operations for the Year Ended June 30, 2024.” (7)Under the terms of the Business Combination Agreement, after June 30, 2024 but prior to the closing of said business combination: (a)The Parent will contribute its financial receivable, including accrued interests as of the contribution date, to its subsidiary, OmnigenicsAI. This receivable originated from a loan disbursed to OmnigenicsAI on