Company: APXIF
Filing Date: 2025-07-18
Form Type: F-4/A
Source: 0001213900-25-065703
Chunk: 688

Company: APx Acquisition Corp. I
Filing Date: 2025-07-18
Form: F-4/A
Chunk 688
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 |     |   17,039 |
| Total                                                       |     |   81,664 |     |   73,391 |

The fair value of current receivables approximates their respective carrying amounts given their short -termnature. However, for tax credits, a fair value assessment is performed at each reporting period. When the fair value of these credits is lower than their amortized cost, the Group recognizes an impairment loss. This adjustment is recorded as a reduction in the carrying amount of the tax credits, with a corresponding charge to general and administrative expenses in the statement of operations. See note 2.10 — Trade and other receivables with third and related parties, net. For the year ended June 30, 2024, the Group recognized an impairment loss of US$94,377 due to adjustments in the fair value of tax credits. 8.Trade receivables with related parties, net

|                                                   |     | June 30, 
     2024 |     | June 30, 
     2023 |
|:--------------------------------------------------|:----|---------:|:----|---------:|
| Trade receivables(*)                              |     |   25,908 |     |  301,489 |
| Total trade receivables with related parties, net |     |   25,908 |     |  301,489 |
| Non-current                                       |     |        — |     |        — |
| Current                                           |     |   25,908 |     |  301,489 |
| Total                                             |     |   25,908 |     |  301,489 |

____________ (*)As of June 30, 2024, trade receivables include: CIBIC US$18,056; Meyerlab S.A. US$4,351, Bioceres S.A. US$3,501 and Others US$5,232. As of June 30, 2023, trade receivables include: CIBIC US$297,953; Bioceres S.A. US$3,536 and Others US$6,829. See Note 20 — Related parties. 9.Inventories

|                     |     | June 30, 
     2024 |     | June 30, 
     2023 |
|:--------------------|:----|---------:|:----|---------:|
| Laboratory supplies |     |  464,230 |     |