Company: APXIF
Filing Date: 2025-06-13
Form Type: F-4/A
Source: 0001213900-25-054324
Chunk: 660

Company: APx Acquisition Corp. I
Filing Date: 2025-06-13
Form: F-4/A
Chunk 660
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 of 
 June 30, 2024 |
|:-------------------------|:----|---------------:|:----|--------------:|
| Financial liability      |     |                |     |               |
| Trade and other payables |     |      1,639,187 |     |     1,561,852 |
| Borrowings (note 11)     |     |      3,348,339 |     |     2,706,672 |
| Lease liability          |     |        127,550 |     |       146,979 |
| Total                    |     |      5,000,281 |     |     4,415,503 |

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).

F-117

Notes to Unaudited Interim Condensed Combined Financial Statements (Amounts in US Dollars, except otherwise indicated) 22.Additional information of financial assets and liabilities (cont.) Level 3 comprises financial instruments with inputs for estimating fair value that are not based on observable market data.

| Measurement at fair value at   |     |         As of 
 December 2024 |     |         As of 
 June 30, 2024 |
|:-------------------------------|:----|--------------:|:----|--------------:|
| Level 2                        |     |               |     |               |
| Financial assets at fair value |     |               |     |               |
| Cash and cash equivalents      |     |               |     |               |
| Short term investments         |     |            34 |     |        12,827 |
| Total                          |     |            34 |     |        12,827 |

Estimation of fair value The fair value of short -terminvestments is calculated using the market approach, which means assessing recent transactions of similar assets in the market to derive a fair value estimation. These instruments are included in level 2. Financial instruments