Company: APXIF
Filing Date: 2025-07-03
Form Type: F-4/A
Source: 0001213900-25-061545
Chunk: 662

Company: APx Acquisition Corp. I
Filing Date: 2025-07-03
Form: F-4/A
Chunk 662
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IBIC “Line 1” and “Line 2”), and b) $86,923 correspond to an additional loan provided by said borrower (with the same conditions as the existing loans as of December 2024). This implies that, as of the date of issuance of these interim condensed combined financial statements, there are not available balances of said credit lines. F-119

Report of Independent Registered Public Accounting Firm To theboard of directors and shareholders of OmnigenicsAI Corp Opinion on the Combined Financial Statements We have audited the accompanying combined statement of financial position of OmnigenicsAI Corp (the “Company”) as of June 30, 2024 and 2023, and the related combined statements of operations, of other comprehensive loss, of changes in shareholders’ deficit and of cash flows for the years then ended, including the related notes (collectively referred to as the “combined financial statements”). In our opinion, the combined financial statements present fairly, in all material respects, the financial position of the Company as of June 30, 2024 and 2023, and the results of its operations and its cash flows for the years then ended, in conformity with IFRS Accounting Standards as issued by the International Accounting Standards Board. Substantial doubt about the Company’s ability to continue as a going concern The accompanying combined financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the combined financial statements, the Company has suffered recurring losses from operations, has negative working capital, has a shareholders´ deficit and recurring cash outflows from operations, and has stated that these events or conditions raise substantial doubt about its ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 1. The combined financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These combined financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s combined financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audits of these combined financial statements in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether