Company: APXIF
Filing Date: 2025-07-03
Form Type: F-4/A
Source: 0001213900-25-061545
Chunk: 660

Company: APx Acquisition Corp. I
Filing Date: 2025-07-03
Form: F-4/A
Chunk 660
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 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 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. Exception — Loans from Related Parties As of December and June, 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