Company: APXIF
Filing Date: 2025-07-03
Form Type: F-4/A
Source: 0001213900-25-061545
Chunk: 650

Company: APx Acquisition Corp. I
Filing Date: 2025-07-03
Form: F-4/A
Chunk 650
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cholesmodel, incorporating a Monte Carlo simulation model. Key Assumptions for Fair Value Calculation The primary inputs used in determining the fair value of the deferred shares are categorized as level 3 inputs and are based on the following: •Fair Value per Share of Heritas Ltd.: Derived from a discounted cash flow (DCF) analysis. The Group estimates revenue growth, operating cost ratios, and changes in working capital. To account for the risks associated with an early -stagecompany, a start -uprisk premium has been added to the Company’s weighted average cost of capital (WACC). •Liquidity Event Date: Estimated based on projections of when a liquidity event, such as an initial public offering (IPO), is expected to occur. •Share Volatility: Estimated using market data from comparable companies within the same industry or of similar size. Accounting Treatment of Fair Value Since these are grants from the parent company, the counterparty is treated as a capital contribution under IFRS 2. See the statement of changes in equity. 14.Trade and other payable

|                                |     |        As of 
 December 31, 
         2024 |     |     As of 
  June 30, 
      2024 |
|:-------------------------------|:----|-------------:|:----|----------:|
| Trade payables(*)              |     |    1,628,526 |     | 1,502,292 |
| Tax payables                   |     |       10,661 |     |    59,560 |
| Total trade and other payables |     |    1,639,187 |     | 1,561,852 |

The fair value of payables approximates their respective carrying amounts because, due to their short -termnature, the effect of discounting is not considered significant. ____________ (*)As of December 31, 2024, trade payables include CIBIC US$12,864. As of June 30, 2024, trade payables include CIBIC US$21,024. See Note 20 – Related parties. 15.Income tax OmnigenicsAI Corp. is an exempted company incorporated under the laws of the Cayman Islands. As such, it is not subject to income tax in the Cayman Islands under local regulations. Heritas SAU, the Company’s wholly owned subsidiary, is domiciled in Argentina and subject to local income tax regulations. As such, the Company’s income