Company: APXIF
Filing Date: 2025-06-13
Form Type: F-4/A
Source: 0001213900-25-054324
Chunk: 642

Company: APx Acquisition Corp. I
Filing Date: 2025-06-13
Form: F-4/A
Chunk 642
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 •Amendments to IAS 21 — The Effects of Changes in Foreign Exchange Ratestitled Lack of Exchangeability. The amendments are effective for annual reporting periods beginning on or after 1 January 2025. •Amendment to IFRS 9 and IFRS 7 — Classification and measurement of financial instruments. The amendments are effective for annual periods beginning on or after January1, 2026. •IFRS 19 — Subsidiaries without Public Accountability: Disclosures — The amendments are effective for annual periods beginning on or after January1, 2027. •Annual Improvements to IFRS Accounting Standards — Volume 11. The amendments are effective for annual periods beginning on or after January1, 2026. •Amendments to IFRS 9 and IFRS 7 — Contracts Referencing Nature -dependentElectricity. The amendments are effective for annual periods beginning on or after January1, 2026. The above amendments are not expected to have material impact on the Group. •IFRS 18 — Presentation and Disclosure in Financial Statements. This standard sets out requirements for the presentation and disclosure of information in general purpose financial statements to help ensure they provide relevant information that faithfully represents an entity’s assets, liabilities, equity, income and expenses. It is effective for annual periods beginning on or after January1, 2027. The Group is analyzing the potential impact of this standard on our financial statements. As of the date of publication of these interim combined financial statements there are no other significant changes, new standards, amendments and interpretations of IFRS accounting policies. F-100

Notes to Unaudited Interim Condensed Combined Financial Statements (Amounts in US Dollars, except otherwise indicated) 4. Property, plant and equipment, net Changes in the Company’s property, plant and equipment for the six -monthperiod ended December 31, 2024 and for the year ended June 30, 2024 were as follows:

|                                      |     | Instrumental |   |     | Machinery 
       and 
 equipment |   |     | Furniture 
       and 
  fixtures |   |     |  Computer 
 equipment |   |     |    Total |   |
| Net book amount at June 30, 2023     |     |       26,855 |   |     |     4,823 |   |     |     7,785 |   |     |    31,789 |   |     |