Company: APXIF
Filing Date: 2025-01-22
Form Type: F-4
Source: 0001213900-25-005463
Chunk: 618

Company: APx Acquisition Corp. I
Filing Date: 2025-01-22
Form: F-4
Chunk 618
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 at amortized cost and are either short -termin nature or subject to terms that reflect current market conditions.

F-112

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 
       and 
  fixtures |   |     |  Computer 
 equipment |   |     |    Total |   |
| Net book amount at June 30, 2022 |     |       28,326 |   |     |    10,700 |   |     |     8,535 |   |     |    29,852 |   |     |   77,413 |   |
| Additions                        |     |            — |   |     |         — |   |     |         — |   |     |    18,261 |   |     |   18,261 |   |
| Currency translation adjustment  |     |        1,465 |   |     |       553 |   |     |       441 |   |     |     1,543 |   |     |    4,002 |   |
| Depreciation charges(i)(ii)      |     |       (2,936 | ) |     |    (6,430 | ) |     |    (1,191 | ) |     |   (17,867 | ) |     |  (28,424 | ) |
| Net book amount at June 30, 2023 |     |       26,855