There is a lot more to it. The odex files contain an "object index" of the classes and functions used by the application. Search around and you will find several one stop shop apps for de-odexing apks.
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2012 ASUS Nexus 7
- KitKat 4.4.4 Stock ROM
T-Mobile Galaxy Note 3
- KitKat 4.4.2 Stock ROM(TW)