Company: APXIF
Filing Date: 2025-06-13
Form Type: F-4/A
Source: 0001213900-25-054324
Chunk: 641

Company: APx Acquisition Corp. I
Filing Date: 2025-06-13
Form: F-4/A
Chunk 641
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     |     6 to 
 9 months |     |      9 to 
 12 months |     | More than 
 12 months |
|:-------------------------|:----|---------:|:----|---------:|:----|---------:|:----|----------:|:----|----------:|
| Financial liabilities    |     |   20,080 |     |   25,584 |     |        — |     |         — |     | 3,267,220 |
| Lease liabilities        |     |    4,798 |     |    9,626 |     |   10,082 |     |    10,396 |     |   112,077 |
| Trade and other payables |     |  572,352 |     |        — |     |  494,750 |     |   494,750 |     |         — |
| Total                    |     |  597,230 |     |   35,210 |     |  504,832 |     |   505,146 |     | 3,379,297 |

There have been no significant changes in the Company’s risk management policies as compared to the policies included in Note 3 to the audited combined financial statements as of June 30, 2024.

F-99 Notes to Unaudited Interim Condensed Combined Financial Statements (Amounts in US Dollars, except otherwise indicated) 3. Significant accounting policies The accounting policies applied in these Interim combined financial statements are the same with those used in the Annual combined financial statements of the Group as of and for last fiscal year ended on June 30, 2024, and have been applied consistently by the Group, except as indicated below. New standards and interpretations adopted by the Group a)The following new standards, amendments and interpretations became applicable for the current reporting period and adopted by the Group. •Amendments to IFRS 16 — Lease Liability in a Sale and Leaseback. •Amendments to IAS1 — Non -currentliabilities with covenants. •Amendments to IAS 7 — Statement of Cash Flows & to IFRS 7 — Financial Instruments: Disclosures. •Amendment to IAS 7 and IFRS 7 — Supplier Financing. These new standards and amendments did not have any material impact on the Group. b)The following new standards are not yet adopted by the Group.