Company: APXIF
Filing Date: 2025-06-13
Form Type: F-4/A
Source: 0001213900-25-054324
Chunk: 640

Company: APx Acquisition Corp. I
Filing Date: 2025-06-13
Form: F-4/A
Chunk 640
---
 Use of estimates and judgements The preparation of these Interim Combined Financial Statements requires the use of estimates and assumptions in accordance with generally accounting principles. The estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of these Interim Combined Financial Statements. These estimates and assumptions also affect the reported amount of net loss during any period. The actual financial results could differ significantly from these estimates. There have been no changes in the significant estimates underlying these Interim Combined Financial Statements as compared to the ones used in the audited combined financial statements for the year ended June 30, 2024. (d) Financial risk management The Company is exposed to a variety of financial risks that arise from its limited activities and from its use of financial instruments. The Company’s activities are subject to several financial risks: market risk (considering the foreign exchange rate risk), credit risk and liquidity risk. The following table sets out the contractual maturities of the Group’s financial liabilities as of each period/year -endindicated:

| As of December 31, 2024  |     |    Up to 
 3 months |     |     3 to 
 6 months |     |     6 to 
 9 months |     |      9 to 
 12 months |     | More than 
 12 months |
|:-------------------------|:----|---------:|:----|---------:|:----|---------:|:----|----------:|:----|----------:|
| Financial liabilities    |     |  294,803 |     |        — |     |        — |     |         — |     | 3,774,140 |
| Lease liabilities        |     |   14,635 |     |   14,412 |     |   14,178 |     |    13,893 |     |   102,420 |
| Trade and other payables |     |  649,687 |     |  494,750 |     |  494,750 |     |         — |     |         — |
| Total                    |     |  959,125 |     |  509,162 |     |  508,928 |     |    13,893 |     | 3,784,382 |

| As of June 30, 2024      |     |    Up to 
 3 months |     |     3 to 
 6 months |