MERGER & ACQUISITION MODEL  
  Accretion / Dilution Analysis    
         
         
         
  TRANSACTION OVERVIEW    
         
  Acquirer (Buyer): Apex Industrial Corp. (APEX)  
  Target (Seller): Meridian Technologies Inc. (MRDN)  
         
  Detail Value Notes  
  Transaction Type Stock & Cash Merger 60% Cash / 40% Stock  
  Announcement Date 12-Feb-26    
  Expected Close Q3 2026 Subject to regulatory approval  
  Model Currency USD ($ millions) All values in $mm unless noted  
  Fiscal Year End 31-Dec Calendar year basis  
  Model Version 1 Initial release  
         
  TABLE OF CONTENTS    
  # Sheet Name Description  
  1 Transaction Summary Key transaction metrics, offer price, premium, consideration mix  
  2 Acquirer Historicals 3-year historical IS & BS (FY2023–2025)  
  3 Acquirer Projections 5-year projected financials (FY2026E–2030E)  
  4 Target Historicals 3-year historical IS & BS (FY2023–2025)  
  5 Target Projections 5-year projected financials (FY2026E–2030E)  
  6 Transaction Assumptions Offer price, premium, consideration mix, financing structure  
  7 Sources and Uses Transaction funding sources and application of proceeds  
  8 Purchase Price Allocation Fair value allocation of tangible and intangible assets  
  9 Goodwill Schedule Goodwill calculation and intangible amortization  
  10 Pro Forma Income Statement Combined IS with synergy and financing adjustments  
  11 Pro Forma Balance Sheet Combined BS at close with PPA adjustments  
  12 Synergies Revenue and cost synergy estimates with phase-in  
  13 Integration Costs One-time and ongoing integration expenses  
  14 Accretion / Dilution EPS accretion/dilution with and without synergies  
  15 Debt Schedule Pro forma debt structure, amortization, and interest  
  16 Sensitivity Analysis Sensitivity tables on key assumptions  
  17 Comparable Transactions Precedent M&A transactions with multiples  
  18 Contribution Analysis Revenue, EBITDA, and earnings contribution by entity  
         
  COLOR KEY Blue = Input Assumption Black = Calculated Formula  
    Green = Cross-sheet Reference Red = External Link  
         
  CONFIDENTIAL — DRAFT    
  This model contains sample data for illustrative purposes only. All inputs (blue font) should be replaced with actual transaction data.  
  This document is intended solely for authorized recipients and may not be distributed without written consent.