Company: APXIF
Filing Date: 2025-03-31
Form Type: F-4/A
Source: 0001213900-25-026339
Chunk: 247

Company: APx Acquisition Corp. I
Filing Date: 2025-03-31
Form: F-4/A
Chunk 247
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 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 August 5, 2024 (as described in footnote 7), and the contribution will be made without issuing new shares. (b)Loans provided by the Parent to Heritas Argentina (including loans that had been granted as of June 30, 2024, disclosed in Note 19 to OmnigenicsAI’s combined financial statements as of that date and financings performed during the second semester of 2024, as described in Note 6 above) will be transferred to OmnigenicsAI, which will performed as an irrevocable in -kindcontribution to Heritas Argentina equivalent to the outstanding debt, including accrued interests as of the closing date. This contribution will result in a capital increase through the issuance of new shares of Heritas Argentina.

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The effects of these in -kindcontributions on the Pro Forma Statement of Financial Position are as follows: •Decrease in current and non -currentloans by $47,693 and $712,561, respectively. •Increase of $760,254 in the Accumulated deficit because these in -kindcontributions from the Parent to OmnigenicsAI and Heritas Argentina will not imply the issuance of additional shares. (8)On August 11, 202