Company: CXAI
Filing Date: 2025-05-09
Form Type: S-1
Source: 0001829126-25-003532
Chunk: 135

Company: CXApp Inc.
Filing Date: 2025-05-09
Form: S-1
Chunk 135
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 prospectus. This prospectus is part of
the registration statement, but does not contain all of the information included in the registration statement or the exhibits. Our SEC
filings are available to the public on the internet at a website maintained by the SEC located at http://www.sec.gov. Those filings are
also available to the public on, or accessible through, our website under the heading “Investors Relations” at www.cxapp.com.
The information on our website, however, is not, and should not be deemed to be, a part of this prospectus.

<div align='center'>96</div>

<div align='center'>CXAPP INC. AND SUBSIDIARIES

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| Report of Independent Registered Public Accounting Firm               |     | F-2         |
| Report of Independent Registered Public Accounting Firm - Predecessor |     | F-3         |
| Consolidated Financial Statements:                                    |     |             |
| Consolidated Balance Sheets                                           |     | F-4         |
| Consolidated Statements of Operations and Comprehensive Income (Loss) |     | F-5         |
| Consolidated Statements of Changes in Stockholders’ Equity            |     | F-6         |
| Consolidated Statements of Cash Flows                                 |     | F-7         |
| Notes to Consolidated Financial Statements                            |     | F-8 to F-49 |

<div align='center'>F-1</div>

<div align='center'>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Board of Directors and Stockholders of

CXApp Inc. and Subsidiaries:

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of CXApp Inc. and Subsidiaries (the “Company”) as of December 31, 2024 and 2023, and the related consolidated statements of operations and comprehensive income (loss), consolidated statements of stockholders’ equity, and consolidated statements of cash flows for the year ended December 31, 2024 and the period from March 15, 2023 to December 31, 2023, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for