Company: APXIF
Filing Date: 2025-01-22
Form Type: F-4
Source: 0001213900-25-005463
Chunk: 616

Company: APx Acquisition Corp. I
Filing Date: 2025-01-22
Form: F-4
Chunk 616
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 |   10,082 |     |    10,396 |     |   112,077 |
| Trade and other payables |     |  572,352 |     |        — |     |  494,750 |     |   494,750 |     |         — |
| Total                    |     |  597,230 |     |   35,210 |     |  504,832 |     |   505,146 |     | 3,379,297 |

F-110

Notes to Combined Financial Statements (Amounts in US Dollars, except otherwise indicated) 3.Financial risk management (cont.)

| As of June 30, 2023      |     |    Up to 
 3 months |     |     3 to 
 6 months |     |     6 to 
 9 months |     |      9 to 
 12 months |     | More than 
 12 months |
|:-------------------------|:----|---------:|:----|---------:|:----|---------:|:----|----------:|:----|:----------|
| Borrowings               |     |        — |     |        — |     |   91,819 |     | 1,038,138 |     | —         |
| Lease liabilities        |     |   39,574 |     |   35,082 |     |        — |     |         — |     | —         |
| Trade and other payables |     |  463,436 |     |        — |     |        — |     |         — |     | —         |
| Total                    |     |  503,010 |     |   35,082 |     |   91,819 |     | 1,038,138 |     | —         |

(c)Market risk Market risk is the risk that changes in market prices, such as foreign exchange rates and interest 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$             |