SEC Contract Filing

Filing Date: 2025-07-31

Document Content:
<DOCUMENT>
<TYPE>EX-10.1
<SEQUENCE>2
<FILENAME>ea025082201ex10-1_inception.htm
<DESCRIPTION>AMENDMENT NO. 5 TO BUSINESS COMBINATION AGREEMENT, DATED AS OF JULY 31, 2025
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 10.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><B>AMENDMENT No. 5 TO BUSINESS
COMBINATION AGREEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">This Amendment No. 5 to Business
Combination Agreement, dated as of July 31, 2025 (the &ldquo;<U>Amendment</U>&rdquo;), is to amend the Business Combination Agreement,
which was made and entered into as of September&nbsp;12, 2023 (the &ldquo;<U>Original Signing Date</U>&rdquo;), and amended by Amendment
No. 1 thereto as of June&nbsp;20, 2024, Amendment No. 2 thereto as of December&nbsp;16, 2024, Amendment No. 3 thereto dated as of March&nbsp;27,
2025, and Amendment No. 4 thereto dated as of May 6, 2025 (the &ldquo;<U>Existing BCA</U>&rdquo;, and as amended by this Amendment and
as it may further be amended in accordance with its terms after the date hereof, the &ldquo;<U>BCA</U>&rdquo;), by and among AgileAlgo
Holdings Ltd., a British Virgin Islands company (the &ldquo;<U>Company</U>&rdquo;), Inception Growth Acquisition Limited, a Delaware
corporation (the &ldquo;<U>Parent</U>&rdquo;), and IGTA Merger Sub Limited, a British Virgin Islands company (the &ldquo;<U>Purchaser</U>&rdquo;).
Capitalized terms used but not otherwise defined herein shall have the meanings ascribed to such terms in the Existing BCA.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><U>Recitals</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">WHEREAS, pursuant to Section&nbsp;13.2(a)&nbsp;of
the Existing BCA, the Existing BCA may be amended by a writing signed by each of Parent and the Company; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">WHEREAS, the Purchaser Parties
and the Company desire to amend the Existing BCA to reflect the changes agreed between the parties and to clarify certain terms and conditions
set forth therein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">NOW, THEREFORE, in consideration
of the mutual covenants and promises set forth in this Amendment, and for other good and valuable consideration, the receipt and sufficiency
of which are hereby acknowledged, the parties hereto hereby agree as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><B>1. Amendment of Certain
Provisions.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>(a) Section 12.1(c):</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">The first sentence of Section
12.1(c) of the Existing BCA is amended in its entirety to read as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;In the event that any of the conditions
to the Closing set forth in Article X have not been satisfied or waived on or prior to October 14, 2025 (the &ldquo;<U>Outside Closing
Date</U>&rdquo;), the Parent or the Company, as the case may be, shall have the right, at its sole option, to terminate this Agreement.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>(b) Section&nbsp;3.6(a):</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">The second sentence of Section&nbsp;3.6(a)&nbsp;of
the Existing BCA is amended in its entirety to read as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;All of the Earnout Shares shall vest and
be payable from the Escrow Account to the Sellers in accordance with their respective Pro Rata Shares in the event that the consolidated
gross revenues of Purchaser and its Subsidiaries (including the Company Group) during the three (3) fiscal quarter period beginning on
October 1, 2025 (the &ldquo;