Company: APXIF
Filing Date: 2025-06-13
Form Type: F-4/A
Source: 0001213900-25-054324
Chunk: 685

Company: APx Acquisition Corp. I
Filing Date: 2025-06-13
Form: F-4/A
Chunk 685
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 Dollars, except otherwise indicated) 3.Financial risk management (cont.) Financial liabilities by category In the ordinary course of our business, we enter into loan agreements with related companies. The loans under these loan agreements accrue interest at prevailing market rates.

|                          |     | Amortized cost 
          As of 
  June 30, 2024 |     |         As of 
 June 30, 2023 |
|:-------------------------|:----|---------------:|:----|--------------:|
| Financial liability      |     |                |     |               |
| Trade and other payables |     |      1,561,852 |     |       463,436 |
| Borrowings (note 11)     |     |      2,706,672 |     |     1,129,957 |
| Lease liability          |     |        146,979 |     |        74,656 |
| Total                    |     |      4,415,503 |     |     1,668,049 |

Financial instruments measured at fair value Fair value by hierarchy According to the requirements of IFRS7, the Group classifies each class of financial instrument valued at fair value into three levels, depending on the relevance of the judgment associated with the assumptions used for measuring the fair value. Level 1 comprises financial assets and liabilities with fair values determined by reference to quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 comprises inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). Level 3 comprises financial instruments with inputs for estimating fair value that are not based on observable market data.

|                                 |     |         As of 
 June 30, 2024 |     |         As of 
 June 30, 2023 |
|:--------------------------------|:----|--------------:|:----|--------------:|
| Measurement at fair value at(*) |     |       Level 2 |     |               |
| Financial assets at fair value  |     |               |     |               |
| Cash and cash equivalents       |     |        12,827 |     |        46,341 |
| Short term investments          |     |             — |     |        53,274 |
| Total                           |     |        12,827 |     |        99,615 |

Estimation