Company: APXIF
Filing Date: 2025-07-03
Form Type: F-4/A
Source: 0001213900-25-061545
Chunk: 645

Company: APx Acquisition Corp. I
Filing Date: 2025-07-03
Form: F-4/A
Chunk 645
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     |       37,488 |     |   81,664 |
| Non-current                                                 |     |       25,191 |     |   62,977 |
| Current                                                     |     |       12,297 |     |   18,687 |
| Total                                                       |     |       37,488 |     |   81,664 |

The fair value of current receivables approximates their respective carrying amounts given their short -termnature. However, for tax credits, a fair value assessment is performed at each reporting period. When the fair value of these credits is lower than their amortized cost, the Group recognizes an impairment loss. This adjustment is recorded as a reduction in the carrying amount of the tax credits, with a corresponding charge to general and administrative expenses in the statement of operations. As of December 31, 2024, the Group recognized an impairment loss of US$69,290 due to adjustments in the fair value of tax credits.

F-103

Notes to Unaudited Interim Condensed Combined Financial Statements (Amounts in US Dollars, except otherwise indicated) 9.Trade and other receivables with related parties, net

|                                                   |     |        As of 
 December 31, 
         2024 |     |    As of 
 June 30, 
     2024 |
|:--------------------------------------------------|:----|-------------:|:----|---------:|
| Trade receivables(*)                              |     |      251,729 |     |   25,908 |
| Total trade receivables with related parties, net |     |      251,729 |     |   25,908 |
| Non-current                                       |     |            — |     |        — |
| Current                                           |     |      251,729 |     |   25,908 |
| Total                                             |     |      251,729 |     |   25,908 |

____________ (*)As of December 31, 2024, trade receivables include: CIBIC US$248,504, Bioceres S.A. US$2,690 and Heritas Ltd. US$535. As of June 30, 2024, trade receivables include: CIBIC US$18,056; Meyerlab S.A. US$4,351 and Bioceres S.A. US$3,501. See Note 20 — Related parties. Management evaluates the recoverability of the