Company: APXIF
Filing Date: 2025-03-31
Form Type: F-4/A
Source: 0001213900-25-026339
Chunk: 598

Company: APx Acquisition Corp. I
Filing Date: 2025-03-31
Form: F-4/A
Chunk 598
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 -consumersegment named “Rewell” and a business -to -businesssegment named “Heritas Diagnostics”. See Note 2.4 — Revenue Recognition for further detail on the business segments. Heritas Diagnostics Segment The Heritas Diagnostics segment provides clinical genetic tests, covering the fields of oncology, prenatal care, rare diseases and clinical gut health, and provides other genetic sequencing services. Rewell Segment The Rewell segment provides an at -homeDNA and microbiome test kits. Under IFRS 8 (Segment Information), operating segments are reported in a manner consistent with the internal reporting provided to the CODM which, in the case of the Group, is the Executive Team. The Executive Team is composed of a Chief Executive Officer, a Chief Science Officer, and a Chief Financial Officer. The CODM is responsible for allocating resources and assessing performance of the business. The Executive Team measures the performance of the Group’s business by its “Gross Profit or Loss” as per the statement of operations.

F-100

Notes to Combined Financial Statements (Amounts in US Dollars, except otherwise indicated) 21.Segment information (cont.) Business segment information for the years ended June 30, 2024 and 2023 is as follows:

| Year ended June 30, 2024  |     |     Heritas 
 Diagnostics |   |     |   Rewell |   |     | Total as per the 
     statement of 
       operations |   |
|:--------------------------|:----|------------:|:--|:----|---------:|:--|:----|-----------------:|:--|
| Revenues                  |     |   1,702,559 |   |     |  116,811 |   |     |        1,819,370 |   |
| Cost of revenues(*)       |     |  (1,631,757 | ) |     | (242,981 | ) |     |       (1,874,738 | ) |
| Profit/(Loss) per segment |     |      70,802 |   |     | (126,170 | ) |     |          (55,368 | ) |

| Year ended June 30, 2023  |     |     Heritas 
 Diagnostics |   |     |   Rewell |   |     | Total as per the 
     statement of 
       operations |   |
|:--------------------------|:----|------------:|:--|: