Company: CXAI
Filing Date: 2025-08-11
Form Type: S-3
Source: 0001829126-25-006018
Chunk: 10

Company: CXApp Inc.
Filing Date: 2025-08-11
Form: S-3
Chunk 10
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 our securities.

Implications of Being an Emerging Growth Company and Smaller Reporting Company

In April 2012, the Jumpstart
Our Business Startups Act of 2012, or the JOBS Act, was enacted. Section 107 of the JOBS Act provides that an “emerging growth
company” may take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying
with new or revised accounting standards. Therefore, an emerging growth company can delay the adoption of certain accounting standards
until those standards would otherwise apply to private companies. We have irrevocably elected to avail ourselves of this extended transition
period and, as a result, we will not adopt new or revised accounting standards on the relevant dates on which adoption of such standards
is required for other public companies. In addition, as an emerging growth company, we may take advantage of certain reduced disclosure
and other requirements that are otherwise applicable generally to public companies. CXApp will take advantage of these exemptions until
such earlier time that it is no longer an emerging growth company. CXApp will cease to be an emerging growth company on the date that
is the earliest of (i) the last day of the fiscal year following the fifth anniversary of the date of our first public offering of securities;
(ii) the last day of the fiscal year in which our total annual gross revenue is equal to or more than $1.235 billion; (iii) the date
on which we have issued more than $1.0 billion in nonconvertible debt during the previous three years; or (iv) the date on which we are
deemed to be a large accelerated filer under the rules of the SEC.

We are also a “smaller reporting company” as defined in Rule 12b-2 under the Exchange Act. We may continue to be a smaller reporting company even after we are no longer an emerging growth company. We may take advantage of certain of the scaled disclosures available to smaller reporting companies and will be able to take advantage of these scaled disclosures for so long as our common stock held by non-affiliates is less than $250.0 million measured on the last business day of our second fiscal quarter, or our annual revenue is less than $100.0 million during the most recently completed fiscal year and our common stock held by non-affiliates is less than $700.0 million measured on the last business day of our second fiscal quarter.

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