Company: APXIF
Filing Date: 2025-03-31
Form Type: F-4/A
Source: 0001213900-25-026339
Chunk: 590

Company: APx Acquisition Corp. I
Filing Date: 2025-03-31
Form: F-4/A
Chunk 590
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30, 2023 |     |         — |     |        — |   |     | 1,129,957 |   |
| Additions                   |     | 1,539,890 |     |        — |   |     | 1,539,890 |   |
| Interest accrued            |     |         — |     |  140,275 |   |     |   140,275 |   |
| Inflation adjustment        |     |         — |     | (103,450 | ) |     |  (103,450 | ) |
| Balance as of June 30, 2024 |     | 1,539,890 |     |   36,825 |   |     | 2,706,672 |   |

Fair value Bank loans fair values are not materially different from their carrying amounts, since they are of a short -termnature. In relation to loans from related parties, fair values are as follows:

|                            |     | As of June 30, 2024 |     |           |     | As of June 30, 2023 |     |           |
|:---------------------------|:----|--------------------:|:----|----------:|:----|--------------------:|:----|----------:|
|                            |     |           Amortized 
                cost |     |      Fair 
     value |     |           Amortized 
                cost |     |      Fair 
     value |
| Loans from related parties |     |           2,661,008 |     | 1,992,618 |     |           1,129,957 |     | 1,016,705 |

The fair values of non -currentborrowings are based on discounted cash flows using a current borrowing rate. They are classified as level 2 fair values in the fair value hierarchy (see note 3(d)).

F-91

Notes to Combined Financial Statements (Amounts in US Dollars, except otherwise indicated) 13.Trade and other payables

|                                |     |         As of 
 June 30, 2024 |     |         As of 
 June 30, 2023 |
|:-------------------------------|:----|--------------:|:----|--------------:|
| Trade payables                 |     |     1,502,292 |     |       399,234 |
| Tax payables                   |     |        59,560 |     |        64