Company: APXIF
Filing Date: 2025-01-22
Form Type: F-4
Source: 0001213900-25-005463
Chunk: 245

Company: APx Acquisition Corp. I
Filing Date: 2025-01-22
Form: F-4
Chunk 245
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, 2024” section for further details on the allocation of transaction costs. (5)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

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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: $61.7 million in the no redemptions scenario, $61.7 million in the 50% redemption scenario and $61.7 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 
        no redemptions | Shares |   | Fair value |   |     | Scenario 2 – Assuming 
    50% of redemptions | Shares |   | Fair value |   |     | Scenario 3 – Assuming 
   100% of redemptions |     |   |         |   |
|:---------------------------------------------------------------------|:----|:-------------------------------|------:|:----|----------------------:|:-------|:--|-----------:|:--|:----|----------------------:|:-------|:--|-----------:|:--|:----|----------------------:|:----|:--|--------:|:--|
| Estimated fair value of APx (SPAC) equity consideration issued       |     | $                              | 11.60 |     |             4,832,556 |        | $ |     56,077 |   |     |             4,572,528 |        | $ |     53,058 |   |     |             4,312,500 |     | $ |  50,042 |   |
| Total fair value of consideration                                    |     |                                |     — |     |                     — |        | $ |     56,