Company: APXIF
Filing Date: 2025-06-13
Form Type: F-4/A
Source: 0001213900-25-054324
Chunk: 684

Company: APx Acquisition Corp. I
Filing Date: 2025-06-13
Form: F-4/A
Chunk 684
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 rates, affect the Group’s income or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimizing the return. The following table sets forth out net exposure to foreign currency risk as of June 30, 2024:

| Foreign liability currency position |     |         As of 
 June 30, 2024 |
|:------------------------------------|:----|--------------:|
| Amount expressed in US$             |     |     3,008,226 |
| Amount expressed in Euros           |     |        18,537 |

A devaluation (or revaluation) of the Argentine Peso of 100% against the U.S. dollar or any other foreign currency, with all other variables remaining constant, would have a positive (negative) impact on the statement of operations as a result of foreign exchange gains (or losses) of $3,026,763. (d)Financial instruments by category The following tables show information required under IFRS 7 on the financial assets and liabilities recorded as of June 30, 2024, and 2023. Financial assets by category

|                                      |     | Amortized cost |     |         |     | Fair value through 
     profit or loss |     |        |
|                                      |     |  As of June 30 |     |         |     |      As of June 30 |     |        |
|                                      |     |           2024 |     |    2023 |     |               2024 |     |   2023 |
| Financial asset                      |     |                |     |         |     |                    |     |        |
| Cash and cash equivalents            |     |         28,900 |     |   2,495 |     |             12,827 |     | 46,341 |
| Short term investments               |     |              — |     |       — |     |                  — |     | 53,274 |
| Receivables and other receivables(*) |     |         32,116 |     | 308,532 |     |                  — |     |      — |
| Total                                |     |         61,016 |     | 311,027 |     |             12,827 |     | 99,615 |

____________ (*)Prepaid expenses and tax balances are not included.

F-140

Notes to Combined Financial Statements (Amounts in US