Company: APXIF
Filing Date: 2025-03-31
Form Type: F-4/A
Source: 0001213900-25-026339
Chunk: 595

Company: APx Acquisition Corp. I
Filing Date: 2025-03-31
Form: F-4/A
Chunk 595
---
 of Changes in Shareholders’ Deficit. These expenses are detailed as follows: Year ended June 30, 2024:US$359,736 Year ended June 30, 2023:US$465,546 SAFEs:During the year ended June 30, 2024, CIBIC has opted to receive shares of Heritas Ltd. for US$48,000 under the terms of Heritas Ltd.’s Simple Agreement for Future Equity. The corresponding increase is recorded in the Share premium within equity. This SAFE was associated with the following elements: Lease liability (See Note 6):US$ 29,200 IT Services liabilitiy:US$ 10,500 Tax liabilities associated with the above concepts:US$ 8,300 Share -Based Incentives:In addition to the direct contributions described above, Heritas Ltd. provided share -based incentives amounting to US$1,226,867 during the fiscal year ended June 30, 2024. This represents the fair value of equity instruments issued under the Parent Company’s share -based payment arrangements and is recognized in the Combined Income Statement under “General and Administrative Expenses”. The corresponding increase is recorded in the Share premium within equity. b)Loans: The Group has received financial support through long -termloans provided by its shareholders and other related parties. Below is a detailed breakdown of the composition of these loans:

| Lender           |     |  June 30, 
      2024 |     |  June 30, 
      2023 |
|:-----------------|:----|----------:|:----|----------:|
| Heritas Ltd.     |     |   642,699 |     |   303,500 |
| CIBIC            |     | 1,279,997 |     |   264,649 |
| Bioceres S.A.    |     |   738,312 |     |   561,808 |
| Total Borrowings |     | 2,661,008 |     | 1,129,957 |

| Lender           
 As of            
 June 30,         
 2024             |     | Date of    
 Loan       
 Agreement  
 As of      
 June 30,   
 2023       |     | Maturity   |     | Annual   
 Average  
 Interest 
 Rate     |     | Currency |     |     Nominal 
 Value As of 
    June 30, 
        2024 |