Company: APXIF
Filing Date: 2025-07-03
Form Type: F-4/A
Source: 0001213900-25-061545
Chunk: 251

Company: APx Acquisition Corp. I
Filing Date: 2025-07-03
Form: F-4/A
Chunk 251
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 IFRS2, disclosed in Note (2) under “ Adjustments to Unaudited Pro Forma Combined Statement of Operations for the twelve -month period ended June 30, 2024 and for the six -month period ended December 31, 2024” and Note (4) under “ Adjustments to Unaudited Pro Forma Combined Statement of Financial Position as of December 31, 2024.”

108

Transaction costs to be incurred by OmnigenicsAI in the amount of $3.5 million (as described before) were reflected as an adjustment between: (i)share premium for the cost specifically attributable to the issue of new shares (using a criteria of percentage of shares issued) by $0.48 million, $0.45million and $0.43million, in scenarios1, 2 and3, respectively; and (ii)the remaining amount in the Pro Forma Combined Statement of Operations for the twelve -monthperiod ended June 30, 2024 under “General and administrative expenses” by $3.02 million, $3.05 million and $3.07 million, in scenarios1, 2 and3, respectively. As of December31, 2024, these transaction costs are included in “Accumulated deficit” in the Unaudited Pro Forma Combined Statement of Financial Position, since they were recognized in the statement of operations for the twelve -monthperiod ended June30, 2024. (iii)No adjustment was recognized in the Pro Forma Combined Statement of Operations for the six -monthperiod ended December31, 2024, since they were reflected in the Pro Forma Combined Statement of Operations for the twelve -monthperiod ended June30, 2024. The table below summarizes the accounting allocation of estimated transaction costs as of June 30, 2024:

|                                                                                             |     | Scenario 1 |           |   |     | Scenario 2 |           |   |     | Scenario 3 |           |   |
|:--------------------------------------------------------------------------------------------|:----|:-----------|----------:|:--|:----|:-----------|----------:|:--|:----|:-----------|----------:|:--|
| OmnigenicsAI transaction costs estimated, not accrued as of December 31, 2024 (in millions) |     | $          |       3.5 |   |     | $          |       3.5 |   |     | $          |