Company: APXT
Filing Date: 2025-10-28
Form Type: 424B4
Source: 0001213900-25-103160
Chunk: 357

Company: Apex Treasury Corp
Filing Date: 2025-10-28
Form: 424B4
Chunk 357
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815, including whether the warrants are indexed to the Company’s own ordinary shares, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. F-11 APEX TREASURY CORPORATION
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025 NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.) For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid -incapital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non -cashgain or loss on the statement of operations. The warrants are not precluded from equity classification and will be accounted for as such on the date of issuance and each balance sheet date thereafter. Recent Accounting Standards Management does not believe that any recently issued, but not effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements. NOTE 3. PROPOSED OFFERING Pursuant to the Proposed Offering, the Company will offer for sale 25,000,000 Units (or 28,750,000 Units if the Underwriters’ over -allotmentoption is exercised in full) at a purchase price of $10.00 per Unit. Each Unit will consist of one Class A ordinary share and one -halfof one redeemable warrant (“Public Warrant”). Each whole Public Warrant will entitle the holder to purchase one Class A ordinary share at an exercise price of $11.50 per share, subject to adjustment (see Note 8). NOTE 4. PRIVATE PLACEMENT The Sponsor and Underwriters have agreed to purchase an aggregate of 7,000,000 Private Placement Warrants (or 7,750,000 Private Placement Warrants if the Underwriters’ over -allotmentoption is exercised in full) at a price of $1.00 per Private Placement Warrant, from the Company in a private placement that will occur simultaneously with the closing of the Proposed Offering. Of those 7,000,000 private placement warrants (or 7,750,000 private placement warrants