Company: APXIF
Filing Date: 2025-03-31
Form Type: F-4/A
Source: 0001213900-25-026339
Chunk: 585

Company: APx Acquisition Corp. I
Filing Date: 2025-03-31
Form: F-4/A
Chunk 585
---
 comprises financial instruments with inputs for estimating fair value that are not based on observable market data.

|                                 |     |         As of 
 June 30, 2024 |     |         As of 
 June 30, 2023 |
|:--------------------------------|:----|--------------:|:----|--------------:|
| Measurement at fair value at(*) |     |       Level 2 |     |               |
| Financial assets at fair value  |     |               |     |               |
| Cash and cash equivalents       |     |        12,827 |     |        46,341 |
| Short term investments          |     |             — |     |        53,274 |
| Total                           |     |        12,827 |     |        99,615 |

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 not measured at fair value Financial instruments not measured at fair value comprise trade and other receivables, other accounts receivable, trade payables, and other debts. For the majority of these instruments, the carrying amounts approximate their fair values. This is because they are measured at amortized cost and are either short -termin nature or subject to terms that reflect current market conditions.

F-84

Notes to Combined Financial Statements (Amounts in US Dollars, except otherwise indicated) 3.Financial risk management (cont.) Exception — Loans from Related Parties As of June 30, 2024, material differences between the amortized cost and fair value were identified for loans from related parties. These differences result from the application of discounted cash flow techniques using current borrowing rates. The fair values of these loans are classified as Level 2 in the fair value hierarchy. For detailed information regarding the comparison of amortized cost and fair value, refer to Note 11 — Borrowings Capital Management The Group’s objectives when managing capital are to: (i) safeguard their ability to continue as a going concern; and (ii) maintain an optimal capital structure to reduce the cost of capital. 4.Property, plant and equipment, net Changes in the Group’s property, plant and equipment for the years ended June 30, 2024, and 2023 were as follows:

|                                  |     | Instrumental |   |     | Machinery 
       and 
 equipment |   |     | Furniture