Company: APXIF
Filing Date: 2025-07-03
Form Type: F-4/A
Source: 0001213900-25-061545
Chunk: 684

Company: APx Acquisition Corp. I
Filing Date: 2025-07-03
Form: F-4/A
Chunk 684
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                                |     | 158,859 |
| Fees and payments for services                               |     | —                                |     | 276,096 |
| Taxes, rates and contributions                               |     | —                                |     |   9,093 |
| Depreciation of PPE                                          |     | —                                |     |   1,681 |
| Others                                                       |     | —                                |     |     884 |
| Total expenses by nature                                     |     | —                                |     | 460,182 |

____________ (*)There was no capitalization of intangible assets during the fiscal year ended June 30, 2024, as all new projects are still in the research phase. 6.Leases The Group has entered a lease for laboratory space with CIBIC with an initial term 48 months, beginning on January 1, 2024, and ending on December 31, 2027. The lease is not automatically renewable and requires mutual agreement between both parties for any extensions.

F-143

Notes to Combined Financial Statements (Amounts in US Dollars, except otherwise indicated) 6.Leases (cont.) Under the terms of the lease, the Group is obliged to make lease payments on a monthly basis. However, for the first eight months of the lease (January to August 2024), CIBIC has agreed not to charge the Group for these lease obligations. Instead, these payments will be treated as an Additional In -KindFinancing Amount under the terms of Heritas Ltd.’s Simple Agreement for Future Equity (“SAFE”). This arrangement means that CIBIC has opted to receive shares of Heritas Ltd. in exchange for the lease provided to CIBIC during this period, rather than receiving direct payment for the lease obligations. This was recorded as a decrease in the lease liability and an increase in equity in share premium for the amount of the SAFE (US$29,200). For further details on the amounts of the lease payments, refer to note 20. Also, the Group leases office space to a third party called Compañia Insumos y Granos S.A., under a lease with an initial term of 36 months and which does not also renew automatically. The lease begins on January 1, 2024, and ends on December 31, 2027. Supplemental information regarding the lease is as follows:

|                                 |     | June 30, 
     2024 |   |     | June 30, 
     2023 |