Company: APXIF
Filing Date: 2025-03-31
Form Type: F-4/A
Source: 0001213900-25-026339
Chunk: 240

Company: APx Acquisition Corp. I
Filing Date: 2025-03-31
Form: F-4/A
Chunk 240
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,753 | ) |     |           (1,780 | )     |

____________ Notes:- (i)The year ended June 30, 2024 for APx was calculated using its statements of operations for the six -monthperiod ended June 30, 2024 together with its statements of operations for the fiscal year ended December 31, 2023, deducting its statements of operations for the six -monthperiod ended June 30, 2023. (ii)Under GAAP, changes in fair value of SPAC Public Shares subject to redemption is recognized as a change in equity. Under IFRS, said change in fair value is recognized in the statement of operations. Adjustments to Unaudited Pro Forma Combined Consolidated Statement of Operations for the twelve-month period ended June 30, 2024 The pro forma adjustments, included in the unaudited pro forma combined consolidated statement of operations for the year ended June 30, 2024, are as follows: (1)Preliminary estimated transaction costs to be incurred by APx and OmnigenicsAI amount to approximately $5.88 million and $4.32 million (including legal fees, Earlybird fees and other expenses), respectively (total amount of $10.20 million). Said APx estimated expenses were not recognized in its historical financial statements as of June30, 2024. Regarding OmnigenicsAI’ estimated transaction expenses, $0.99million was recognized in its historical combined financial statements as of June30, 2024 and the remaining $3.33million had not been recognized as of that date. Transaction costs to be incurred by APx ($5.88 million as described before) were considered in the estimated expense recognized, in accordance with IFRS2, disclosed in Note (3) under “ Adjustments to Unaudited Pro Forma Combined Consolidated Statement of Operations for the Year Ended June 30, 2024” and Note (5) under “ Adjustments to Unaudited Pro Forma Combined Consolidated Statement of Financial Position as of June 30, 2024.” Transaction costs to be incurred by OmnigenicsAI in the amount of $3.78 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 $0.46 million, $0.43million and $0.41million, in scenarios1,