Company: APXIF
Filing Date: 2025-01-22
Form Type: F-4
Source: 0001213900-25-005463
Chunk: 617

Company: APx Acquisition Corp. I
Filing Date: 2025-01-22
Form: F-4
Chunk 617
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| Financial liability      |     |                |     |               |
| Trade and other payables |     |      1,561,852 |     |       463,436 |
| Borrowings (note 11)     |     |      2,706,672 |     |     1,129,957 |
| Lease liability          |     |        146,979 |     |        74,656 |
| Total                    |     |      4,415,503 |     |     1,668,049 |

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). Level 3 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