Apollomics (APLM) POS AM 28 Sep 23 Prospectus update (post-effective amendment) Financial data

Cover Page

Cover Page	6 Months Ended
	Jun. 30, 2023
Document Information [Line Items]
Document Type	POS AM
Amendment Flag	true
Entity Registrant Name	Apollomics Inc.
Entity Central Index Key	0001944885
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	E9
Entity Primary SIC Number	2834
Entity Address, Address Line One	989 E. Hillsdale Blvd., Suite 220
Entity Address, City or Town	Foster City
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94404
City Area Code	650
Local Phone Number	209-4055
Amendment Description	EXPLANATORY NOTE This Post-Effective Amendment No.1 relates to the Registration Statement on Form F-1 (Reg. No. 333-272552) of Apollomics Inc. (the “Company”), originally declared effective by the U.S. Securities and Exchange Commission (the “SEC”) on July 24, 2023 (the “Initial Registration Statement”). The Company is filing this Post-Effective Amendment No. 1 pursuant to the undertakings in the Initial Registration Statement to update and supplement the information contained in the Initial Registration Statement to, among other things:     •   include the Company’s unaudited financial statements as of and for the six month period ended June 30, 2023 and for the six month period ended June 30, 2022;     •   amend the sections titled “Unaudited Pro Forma Condensed Combined Financial Information” and “Management’s Discussion and Analysis of Financial Condition and Results of Operations”; and     •   update certain other information in the Initial Registration Statement to reflect developments since the effective date of the Registration Statement.
Business Contact [Member]
Document Information [Line Items]
Contact Personnel Name	Sanjeev Redkar
Entity Address, Address Line One	989 E. Hillsdale Blvd., Suite 220
Entity Address, City or Town	Foster City
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94404
City Area Code	650
Local Phone Number	209-4055

Condensed Consolidated Interim

Condensed Consolidated Interim Statements of Financial Position - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Non-current assets
Plant and equipment, net	$ 439	$ 485	$ 280
Right-of-use assets	678	991	1,036
Intangible assets	14,767	14,778	14,798
Rental deposits	119	124	113
Time deposits with maturity greater than twelve months		4,307	7,842
Total non-current assets	16,003	20,685	24,069
Current assets
Deposits, prepayments and deferred expenses	2,759	1,176	4,827
Tax recoverable			57
Financial assets at fair value through profit and loss ("FVTPL")	20,400	19,067	23,744
Time deposits with maturity less than twelve months	6,920	2,872	24,000
Cash and cash equivalents	25,296	32,675	46,740
Total current assets	55,375	55,790	99,368
Total assets	71,378	76,475	123,437
Current liabilities
Other payables and accruals	12,804	11,675	11,401
Accounts payable and accrued offering costs	947
Financial liabilities arising from unvested restricted shares		68	1,647
Lease liabilities	385	614	508
Total current liabilities	14,136	12,357	13,556
Net current assets	41,239	43,433	85,812
Total assets less current liabilities	57,242	64,118	109,881
Non-current liabilities
Lease liabilities	294	377	528
Warrant liabilities	1,251
Convertible preferred shares		511,861	322,215
Total non-current liabilities	1,545	512,238	322,743
Net assets (liabilities)	55,697	(448,120)	(212,862)
Equity
Share capital		41	40
Treasury shares	0	(68)	(1,647)
Share premium		12,279	11,888
Reserves	19,312	14,228	12,292
Accumulated losses	(625,096)	(474,600)	(235,435)
Total equity (deficit)	55,697	(448,120)	(212,862)
Issued capital [member]
Equity
Share capital		3
Total equity (deficit)	9	41	40
Share premium [member]
Equity
Share premium	661,472	12,317
Total equity (deficit)	661,472	$ 12,279	$ 11,888
Class A Ordinary Shares [Member]
Equity
Share capital	1
Class B Ordinary Shares [Member]
Equity
Share capital	$ 8

Condensed Consolidated Interi_2

Condensed Consolidated Interim Statements of Loss and Comprehensive Loss - USD ($) shares in Thousands, $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Profit (loss) [abstract]
Other income	$ 401	$ 756	$ 1,447	$ 1,054	$ 2,060
Foreign exchange losses	(2,104)	(725)
Other gains and losses			(829)	36	144
Fair value change of financial assets at FVTPL	460	32	323	2	108
Fair value change of financial liabilities at FVTPL	676
Fair value change of convertible preferred shares	(76,430)	23,669	(189,646)	(37,424)	(26,572)
Research and development expenses	(16,518)	(17,999)	(35,457)	(35,568)	(31,441)
Administrative expenses	(9,652)	(5,097)	(9,947)	(15,291)	(11,043)
Impairment loss of an intangible asset			0	(3,000)	(1,000)
Issuance costs for convertible preferred shares					(3,782)
Finance costs	(60)	(44)	(93)	(83)	(72)
Other expense	(47,457)	(4,008)	(6,608)	(4,522)	(3,307)
Loss before taxation	(150,684)	(3,416)	(240,810)	(94,796)	(74,905)
Income tax expenses	(10)	(1)	(1)	(1)	85
Loss and total comprehensive loss for the period, net of taxation, attributable to owners of the Company	$ (150,694)	$ (3,417)	$ (240,811)	$ (94,797)	$ (74,820)
Loss per share
Basic loss per common share (US$)	$ (2.55)	$ (0.12)	$ (0.62)	$ (0.23)	$ (0.21)
Diluted loss per common share (US$)	$ (2.55)	$ (0.68)	$ (0.62)	$ (0.23)	$ (0.21)
Weighted average number of common shares outstanding — Basic (‘000)	59,000	27,982	390,944	404,186	361,480
Weighted average number of common shares outstanding — Diluted (‘000)	59,000	46,364	390,944	404,186	361,480

Condensed Consolidated Interi_3

Condensed Consolidated Interim Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Class A Ordinary Shares [Member]	Class B Ordinary Shares [member]	Share capital [member]	Share capital [member] Class A Ordinary Shares [Member]	Share capital [member] Class B Ordinary Shares [member]	Treasury shares [member]	Share premium [member]	Share premium [member] Class A Ordinary Shares [Member]	Share premium [member] Class B Ordinary Shares [member]	Reserves [Member] Other reserve [member]		Reserves [Member] Share-based payment reserve [member]	Accumulated losses [member]
Balance at the beginning (in Shares) at Dec. 31, 2019				360,791,045			40,583,273
Balance at the beginning at Dec. 31, 2019	$ (60,722)			$ 36			$ (322)	$ 5,722			$ 194	[1]	$ 379	$ (66,731)
Loss and total comprehensive expenses for the year	(74,820)													(74,820)
Exercise of share options (in Shares)				25,949,960			11,918,299
Exercise of share options	2,930			$ 3			$ (3,099)	6,026			1,345	[1]	(1,345)
Forfeiture of vested share options													(8)	8
Restricted share awards vested Shares)							(26,135,657)
Restricted share awards vested	169						$ 169				81	[1]	(81)
Recognition of equity-settled share-based payment	4,510												4,510
Balance at the ending (in Shares) at Dec. 31, 2020				386,741,005			26,365,915
Balance at the ending at Dec. 31, 2020	(127,933)			$ 39			$ (3,252)	11,748			1,620	[1]	3,455	(141,543)
Loss and total comprehensive expenses for the year	(94,797)													(94,797)
Exercise of share options (in Shares)				6,511,135
Exercise of share options	141			$ 1				140			51	[1]	(51)
Forfeiture of vested share options													(905)	905
Restricted share awards vested Shares)							(6,352,715)
Restricted share awards vested	64						$ 64				63	[1]	(63)
Early exercised share options vested during the year (in Shares)							(5,926,452)
Early exercised share options vested during the year	1,541						$ 1,541				706	[1]	(706)
Recognition of equity-settled share-based payment	8,122												8,122
Balance at the ending (in Shares) (Adjusted [Member]) at Dec. 31, 2021				28,187,920			1,009,724
Balance at the ending (in Shares) (Recapitalization of Apollomics at Exchange Ratio [Member]) at Dec. 31, 2021				(365,064,220)			(13,077,024)
Balance at the ending (in Shares) at Dec. 31, 2021				393,252,140			14,086,748
Balance at the ending (Adjusted [Member]) at Dec. 31, 2021	(212,862)			$ 3			$ (1,647)	11,925			2,440		9,852	(235,435)
Balance at the ending (Recapitalization of Apollomics at Exchange Ratio [Member]) at Dec. 31, 2021				(37)				37
Balance at the ending at Dec. 31, 2021	(212,862)			$ 40			$ (1,647)	11,888			2,440	[1]	9,852	(235,435)
Loss and total comprehensive expenses for the year	(3,417)													(3,417)
Exercise of share options (in Shares)				499,886
Exercise of share options	151			$ 1				150			74		(74)
Forfeiture of vested share options													(680)	680
Restricted share awards vested Shares)							(83,482)
Restricted share awards vested	21						$ 21				36		(36)
Early exercised share options vested during the year (in Shares)							(429,490)
Early exercised share options vested during the year	1,558						$ 1,558				714		(714)
Recognition of equity-settled share-based payment	2,064												2,064
Balance at the ending (in Shares) at Jun. 30, 2022				28,687,806			496,752
Balance at the ending at Jun. 30, 2022	(212,485)			$ 4			$ (68)	12,075			3,264		10,412	(238,172)
Balance at the beginning (in Shares) (Adjusted [Member]) at Dec. 31, 2021				28,187,920			1,009,724
Balance at the beginning (in Shares) (Recapitalization of Apollomics at Exchange Ratio [Member]) at Dec. 31, 2021				(365,064,220)			(13,077,024)
Balance at the beginning (in Shares) at Dec. 31, 2021				393,252,140			14,086,748
Balance at the beginning (Adjusted [Member]) at Dec. 31, 2021	(212,862)			$ 3			$ (1,647)	11,925			2,440		9,852	(235,435)
Balance at the beginning (Recapitalization of Apollomics at Exchange Ratio [Member]) at Dec. 31, 2021				(37)				37
Balance at the beginning at Dec. 31, 2021	(212,862)			$ 40			$ (1,647)	11,888			2,440	[1]	9,852	(235,435)
Loss and total comprehensive expenses for the year	(240,811)													(240,811)
Exercise of share options (in Shares)				8,552,187
Exercise of share options	392			$ 1				391			205	[1]	(205)
Forfeiture of vested share options													(1,646)	1,646
Restricted share awards vested Shares)							(1,164,666)
Restricted share awards vested	21						$ 21				39	[1]	(39)
Early exercised share options vested during the year (in Shares)							(5,991,847)
Early exercised share options vested during the year	1,558						$ 1,558				714	[1]	(714)
Recognition of equity-settled share-based payment	3,582												3,582
Balance at the ending (in Shares) (Adjusted [Member]) at Dec. 31, 2022				28,800,932			496,752
Balance at the ending (in Shares) (Recapitalization of Apollomics at Exchange Ratio [Member]) at Dec. 31, 2022				(373,003,395)			(6,433,483)
Balance at the ending (in Shares) at Dec. 31, 2022				401,804,327			6,930,235
Balance at the ending (Adjusted [Member]) at Dec. 31, 2022	(448,120)			$ 3			$ (68)	12,317			3,398		10,830	(474,600)
Balance at the ending (Recapitalization of Apollomics at Exchange Ratio [Member]) at Dec. 31, 2022				(38)				38
Balance at the ending at Dec. 31, 2022	(448,120)			$ 41			$ (68)	12,279			3,398	[1]	10,830	(474,600)
Loss and total comprehensive expenses for the year	(150,694)													(150,694)
Exercise of share options (in Shares)				47,443
Exercise of share options	83							83			30		(30)
Forfeiture of vested share options													(198)	198
Restricted share awards vested Shares)							(496,752)
Restricted share awards vested	68						$ 68				3		(3)
Business combination, net of redemptions (in Shares)				3,312,715
Business combination, net of redemptions	757							757
Conversion of pre-closing Apollomics convertible preferred shares into Post-Closing Apollomics Ordinary Shares (Note 5) (in Shares)			54,420,964	54,420,964
Conversion of pre-closing Apollomics convertible preferred shares into Post-Closing Apollomics Ordinary Shares (Note 5)	588,291			$ 6				588,285
IFRS 2 listing expense	45,524							45,524
Post-closing Apollomics Ordinary Shares issued to PIPE Investors, net of transaction costs (in Shares)					2,668,750	230,000
Post-closing Apollomics Ordinary Shares issued to PIPE Investors, net of transaction costs		$ 21,350	$ 261						$ 21,350	$ 261
Reclassification from equity to non-current liabilities for Maxpro Warrants assumed by Apollomics upon Closing	(7,105)							(7,105)
Recognition of equity-settled share-based payment	$ 5,282												5,282
Balance at the ending (in Shares) at Jun. 30, 2023	89,480,804			89,480,804			0
Balance at the ending at Jun. 30, 2023	$ 55,697			$ 9			$ 0	$ 661,472			$ 3,431		$ 15,881	$ (625,096)
[1]Other reserve included amounts transferred from share-based payment reserve when the share options are exercised or the restricted shares are vested.

Condensed Consolidated Interi_4

Condensed Consolidated Interim Statements of Stockholders' Equity (Parentheticals) $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Share premium		$ 12,279
Maxpro Warrants [member]
Reclassification from equity into warrant liability	$ 1,300
Difference between value of liability transferred and original value before transfer from equity into financial liabilities routed through general reserves	5,800
Warrant liability	1,300
Share premium [member]
Share premium	661,472	$ 12,317
Share premium [member] | Maxpro Warrants [member]
Reclassification from equity into warrant liability	7,100
Share premium	1,300
Retained earnings [member]
Reclassification from equity into warrant liability	$ 5,800

Condensed Consolidated Statemen

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
OPERATING ACTIVITIES
Loss before taxation	$ (150,684)	$ (3,416)	$ (240,810)	$ (94,796)	$ (74,905)
Adjustments for:
Interest income	(373)	(193)	(431)	(467)	(330)
Depreciation of plant and equipment	49	69	162	133	117
Depreciation of right-of-use assets	297	283	593	528	472
Amortization of intangible assets	11	10	20	20	20
Realized foreign currency (gains) losses	(860)	392
Impairment loss of an intangible asset				3,000	1,000
Unrealized foreign currency loss	2,961	2,452	663
Fair value change of financial assets at FVTPL	(460)	(32)
Fair value change of financial assets at FVTPL	(676)		(323)	(2)	(108)
Fair value change of convertible preferred shares	76,430	(23,669)	189,646	37,424	26,572
Finance costs		44	93	83	72
Share-based payment expenses	5,282	2,064	3,582	8,122	4,510
Issuance costs for convertible preferred shares					3,782
Non-cash adjustment to other expense			(2,563)
IFRS 2 listing expense	45,524
Operating cash flows before movements in working capital	(22,499)	(21,996)	(49,368)	(45,955)	(38,798)
(Increase) decrease in deposits, prepayments and deferred expenses	(1,583)	1,573	3,651	(453)	(940)
Increase in accounts payable and accrued offering costs	947	0
(Increase) decrease in other payables and accruals	(1,252)	641	2,837	3,096	4,001
NET CASH USED IN OPERATION	(24,387)	(19,782)	(42,880)	(43,312)	(35,737)
Taxation refund		57	57		56
Taxation paid	(10)	(1)	(1)
NET CASH USED IN OPERATING ACTIVITIES	(24,397)	(19,726)	(42,824)	(43,312)	(35,681)
INVESTING ACTIVITIES
Interest received	373	193	431	467	330
Proceeds from redemption of time deposits	4,307	24,000	24,000	71,948	11,000
Purchase of plant and equipment	(6)	(337)	(367)	(50)	(144)
Purchase of intangible assets				(7,500)	(10,000)
Proceeds from disposal of financial asset at FVTPL			5,000		7,000
Payment for rental deposits		(17)	(17)	(25)
Placement of FVTPL	(873)
Refund of rental deposits	5		6		8
Placement of time deposits	(4,048)			(103,790)	(6,000)
Repayment of loan to a director					131
NET CASH (USED IN) FROM INVESTING ACTIVITIES	(242)	23,839	29,053	(38,950)	2,325
FINANCING ACTIVITIES
Proceeds from PIPE Financing and Business Combination, net of transaction costs	20,249
Payment of deferred underwriting fees	(2,779)
Proceeds on issue of convertible preferred shares					124,250
Proceeds from issue of shares upon exercise of share options	83	151	392	141	6,029
Interest paid	(60)	(44)	(93)	(83)	(72)
Accrued issuance costs paid				(1,173)	(439)
Issuance costs paid for convertible preferred shares					(3,782)
Repayment of lease liabilities	(252)	(260)	(593)	(528)	(472)
NET CASH (USED IN) FROM FINANCING ACTIVITIES	17,241	(153)	(294)	(1,643)	125,514
Effects of Exchange Rate Changes on Cash and Cash Equivalents	19	0
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(7,379)	3,960	(14,065)	(83,905)	92,158
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	32,675	46,740	46,740	130,645	38,487
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	25,296	50,700	$ 32,675	$ 46,740	$ 130,645
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Restricted share awards vested	68	$ 21
Accrued transaction costs	280
Conversion of pre-closing Apollomics convertible preferred shares into Post-Closing Apollomics Ordinary Shares	588,285
Initial value of warrant liabilities arising from Maxpro note conversion and PIPE Financing in connection with the Closing Date of the Business Combination	629
Reclassification from equity to non-current liabilities for Maxpro Warrants assumed by Apollomics upon Closing	$ 1,298

General Information

General Information	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
General Information [Abstract]
General Information	1. GENERAL INFORMATION Apollomics Inc. (“Apollomics” or the “Company”) is a clinical-stage biotechnology company focused on discovering and developing oncology therapies to address unmet medical needs. Since the Company’s founding in 2015, the Company has built a pipeline of nine drug candidates across 11 programs that focus on oncology, of which six drug candidates are in the clinical stage. The Company was originally formed as CB Therapeutics Inc. as a result of a spin-off In addition to its U.S. headquarters, the Company also has locations in Australia (Apollomics (Australia) Pty Ltd, formed in November 2016), Hong Kong (Apollomics (Hong Kong) Limited, formed in June 2019) and China (Zhejiang Crownmab Biotech Co. Ltd. and Zhejiang Crown Bochuang Biopharma Co. Ltd., formed in May 2018 and May 2020, respectively). The Company’s headquarters and global drug development team is based in the United States (San Francisco Bay area), while its discovery and China drug development team is based in China (Hangzhou and Shanghai). The Company operates in both the United States and China, with its headquarters and its global drug development team in the San Francisco Bay Area and its discovery and China drug development team in Hangzhou and Shanghai, China. On March 29, 2023 ( “Closing Date ”), Apollomics consummated a business combination (the “Business Combination”) with Maxpro Capital Acquisition Corp. (“Maxpro”), a Delaware corporation and special purpose acquisition company, pursuant to the initial business combination agreement dated September 14, 2022 and subsequent amendment to the business combination agreement dated February 9, 2023 (the “Business Combination Agreement” or “BCA”). In connection with the closing of the Business Combination, Apollomics became a publicly traded company on the Nasdaq Capital Market (“Nasdaq”). The Company’s Class A ordinary shares and warrants are listed on Nasdaq under the trading symbols “APLM” and “APLMW,” respectively. Trading on the Nasdaq commenced on March 30, 2023. The unaudited condensed consolidated financial statements are presented in U.S. dollars (“US$”). The Company’s subsidiaries included in the unaudited condensed consolidated financial statements are listed below (the Company and its subsidiaries are collectively referred to herein as the “Group”). These unaudited condensed consolidated interim financial statements have been prepared based on the accounting policies which conform with International Financial Reporting Standards (“IFRSs”) as issued by the International Accounting Standards Board (“IASB”) and have been prepared under the assumption the Company operates on a going concern basis. Name of subsidiaries Place of incorporation or establishment/operation and date of incorporation/ establishment Principal activities Apollomics, Inc. California, United States January 14, 2016 Research and development of drugs Maxpro Capital Acquisition Corp Delaware, United States June 2, 2021 Former special purpose acquisition company Apollomics (Australia) Pty. Ltd. Melbourne, Australia November 4, 2016 Research and development of drugs Apollomics (Hong Kong) Limited Hong Kong, China June 24, 2019 Investment holding	1. GENERAL INFORMATION Apollomics Inc. (previously CB Therapeutics Inc., “Apollomics” or the “Company”) was incorporated in the Cayman Islands as an exempted company with limited liability on May 21, 2015 under the Companies Law of the Cayman Islands. Apollomics is an investment holding company, through its subsidiaries (collectively referred to as the “Group”), engaging in research and development of biologics of oncology. The Company’s principal place of business is in mainland China and the United States. The consolidated financial statements are presented in U.S. dollars (“US$”) and subsidiaries included in the consolidated financial statements as below: Name of subsidiaries Place of incorporation or establishment/operation and date of incorporation/establishment Principal activities Apollomics, Inc. California, United States January 14, 2016 Research and development of drugs Apollomics (Australia) Pty. Ltd. Melbourne, Australia November 4, 2016 Research and development of drugs Apollomics (Hong Kong) Limited Hong Kong, China June 24,2019 Investment holding Zhejiang Crownmab Biotech Co., Ltd. Hangzhou, China May 29, 2018 Investment holding and research and development of drugs Zhejiang Crown Bochuang Biopharma Co., Ltd. Hangzhou, China May 29, 2020 Research and development of drugs Project Max SPAC Merger Sub, Inc. Delaware, United States August 19, 2022 Investment holding

Basis of Preparation of the Una

Basis of Preparation of the Unaudited Condensed Consolidated Financial Statements	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of Basis of Preparation of Financial Statements Explanatory [Abstract]
Basis of Preparation of the Unaudited Condensed Consolidated Financial Statements	2. BASIS OF PREPARATION OF THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS The unaudited condensed consolidated financial statements have been prepared in accordance with International Accounting Standard 34 (“IAS 34”) “Interim Financial Reporting” issued by the IASB as well as the rules and regulations of	2. BASIS OF PREPARATION OF THE CONSOLIDATED FINANCIAL STATEMENTS The consolidated financial statements have been prepared based on the accounting policies set out in Note 4 which conform with International Financial Reporting Standards (“IFRSs”) as issued by the International Accounting Standards Board (“IASB”). The Group has incurred recurring losses and negative cash flows from operations since inception and had an accumulated losses of US$474,600 as of December 31, 2022. Group recorded net liabilities of US$448,120 as of December 31, 2022. The Group regularly monitors its current and expected liquidity requirements to ensure that it maintains sufficient cash balances to meet its liquidity requirements in the short and long term. The management of the Company have reviewed the Group’s cash outflow projections, existing cash and cash equivalents, time deposits and additional funds upon completion of the De-SPAC

Adoption of New and Amendments

Adoption of New and Amendments to IFRSs	12 Months Ended
	Dec. 31, 2022
Disclosure of expected impact of initial application of new standards or interpretations [abstract]
Adoption of New and Amendments to IFRSs	3. ADOPTION OF NEW AND AMENDMENTS TO IFRSs For the purposes of preparing and presenting the consolidated financial statements, the Group has consistently applied the accounting policies which conform with the IFRSs, which are effective for the Group’s accounting period beginning on January 1, 2022. New and amendments to IFRSs in issue but not yet effective The Group has not early applied the following new and amendments to IFRSs and International Accounting Standards (“IASs”) that have been issued but are not yet effective: IFRS 17 (including the June 2020 and December 2021 Amendments to IFRS 17) Insurance Contracts 1 Amendments to IFRS 10 and IAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture 2 Amendments to IFRS 16 Lease Liability in a Sale and Leaseback 3 Amendments to IAS 1 Classification of Liabilities as Current or Non-current 3 Amendments to IAS 1 Non-current 3 Amendments to IAS 1 and IFRS Practice Statement 2 Disclosure of Accounting Policies 1 Amendments to IAS 8 Definition of Accounting Estimates 1 Amendments to IAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction 1 1 Effective for annual periods beginning on or after January 1, 2023 2 Effective for annual periods beginning on or after a date to be determined 3 Effective for annual periods beginning on or after January 1, 2024 Except for the amendments to IFRSs mentioned below, the management of the Company anticipate that the application of the other new and amendments to IFRSs will have no material impact on the Group’s financial performance and positions and/or the disclosures to the Group’s consolidated financial statements in the foreseeable future. Amendments to IAS 1 Classification of Liabilities as Current or Non-current (2020) (the “2020 Amendments”) and Amendments to IAS 1 Non-current (the “2022 Amendments”) The 2020 Amendments provide clarification and additional guidance on the assessment of right to defer settlement for at least twelve months from reporting date for classification of liabilities as current or non-current, • clarify that if a liability has terms that could, at the option of the counterparty, result in its settlement by the transfer of the entity’s own equity instruments, these terms do not affect its classification as current or non-current Financial Instruments: Presentation • specify that the classification of liabilities as current or non-current For rights to defer settlement for at least twelve months from reporting date which are conditional on the compliance with covenants, the requirements introduced by the 2020 Amendments have been modified by the 2022 Amendments. The 2022 Amendments specify that only covenants with which an entity is required to comply with on or before the end of the reporting period affect the entity’s right to defer settlement of a liability for at least twelve months after the reporting date. Covenants which are required to comply with only after the reporting period do not affect whether that right exists at the end of the reporting period. In addition, the 2022 Amendments specify the disclosure requirements about information that enables users of financial statements to understand the risk that the liabilities could become repayable within twelve months after the reporting period, if the entity classify liabilities arising from loan arrangements as non-current The 2022 Amendments also defer the effective date of applying the 2020 Amendments to annual reporting periods beginning on or after 1 January 2024. The 2022 Amendments, together with the 2020 Amendments, are effective for annual reporting periods beginning on or after 1 January 2024, with early application permitted. If an entity applies the 2020 Amendments for an earlier period after the issue of the 2022 Amendments, the entity should also apply the 2022 Amendments for that period. As at December 31, 2022, the Group’s outstanding convertible preferred shares include counterparty conversion options that do not meet equity instruments classification by applying IAS 32 Financial instruments: Presentation . The Group classified as current or non-current based on the earliest date in which the Group has the obligation to redeem these instruments through cash settlement. The convertible preferred shares were designated as at fair value through profit or loss (“FVTPL”) with carrying amount of US$ as of December 31, 2022 and is classified as non-current as set out in Note 24. Upon the application of the 2020 Amendments, in addition to the obligation to redeem through cash settlement, the transfer of equity instruments upon the exercise of the conversion options that do not meet equity instruments classification also constitute settlement of the convertible instruments. The convertible preferred shares designated as at FVTPL amounting to US$ as of December 31, 2022 would be classified as current as the Group does not have delivery of shares upon the Except for as disclosed above, the application of the amendments is not expected to have significant impact on the Group’s other financial liabilities recognized in the consolidated financial statements. Amendments to IAS 1 and IFRS Practice Statement 2 Disclosure of Accounting Policies IAS 1 is amended to replace all instances of the term “significant accounting policies” with “material accounting policy information”. Accounting policy information is material if, when considered together with other information included in an entity’s financial statements, it can reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements. The amendments also clarify that accounting policy information may be material because of the nature of the related transactions, other events or conditions, even if the amounts are immaterial. However, not all accounting policy information relating to material transactions, other events or conditions is itself material. If an entity chooses to disclose immaterial accounting policy information, such information must not obscure material accounting policy information. IFRS Practice Statement 2 Making Materiality Judgments judge whether information about an accounting policy is material to its financial statements. Guidance and examples are added to the Practice Statement. The application of the amendments is not expected to have significant impact on the financial position or performance of the Group but may affect the disclosures of the Group’s significant accounting policies. The impacts of application, if any, will be disclosed in the Group’s future consolidated financial statements. Amendments to IAS 8 Definition of Accounting Estimates The amendments define accounting estimates as “monetary amounts in financial statements that are subject to measurement uncertainty”. An accounting policy may require items in financial statements to be measured in a way that involves measurement uncertainty — that is, the accounting policy may require such items to be measured at monetary amounts that cannot be observed directly and must instead be estimated. In such a case, an entity develops an accounting estimate to achieve the objective set out by the accounting policy. Developing accounting estimates involves the use of judgments or assumptions based on the latest available, reliable information. In addition, the concept of changes in accounting estimates in IAS 8 is retained with additional clarifications. The application of the amendments is not expected to have significant impact on the financial position or performance of the Group but may require additional disclosures of the Group’s significant accounting estimates. The impacts of application, if any, will be disclosed in the Group’s future consolidated financial statements. Amendments to IAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction The amendments narrow the scope of the recognition exemption of deferred tax liabilities and deferred tax assets in paragraphs 15 and 24 of IAS 12 Income Taxes As disclosed in note 4 to the consolidated financial statements, for leasing transactions in which the tax deductions are attributable to the lease liabilities, the Group applies IAS 12 requirements to the relevant assets and liabilities as a whole. Temporary differences relating to relevant assets and liabilities are assessed on a net basis. Upon the application of the amendments, the Group will recognise a deferred tax asset (to the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilised) and a deferred tax liability for all deductible and taxable temporary differences associated with the right-of-use The amendments are effective for the Group’s annual reporting period beginning on 1 January 2023. As at 31 December 2022, the carrying amounts of right-of-use

Principal Accounting Policies

Principal Accounting Policies	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Principal Accounting Policies	3. PRINCIPAL ACCOUNTING POLICIES The unaudited condensed consolidated financial statements have been prepared on the historical cost basis except for certain financial instruments, which are measured at fair values. Other than additional accounting policies resulting from application of amendments to IFRSs, the accounting policies and methods of computation used in the unaudited condensed consolidated financial statements for the six months ended June 30, 2022 and 2023 are the same as those presented in the Group’s annual financial statements for the year ended December 31, 2022. Application of amendments to IFRSs For the purposes of preparing and presenting the unaudited condensed consolidated financial statements for the six months ended June 30, 2023, the Group has applied the following amendments to IFRSs issued by the IASB, for the first time, which are mandatorily effective for the Group’s annual period beginning on January 1, 2023: Amendments to IFRS 3 Reference to the Conceptual Framework Amendments to IAS 16 Property, Plant and Equipment: Proceeds before Intended Use Amendments to IFRS Standards Annual Improvements to IFRS Standards 2018 — 2020 The application of the amendments to IFRSs in the current interim period has had no material impact on the Group’s financial position and performance for the current and prior periods and/or on the disclosures set out in these unaudited condensed consolidated financial statements.	4. SIGNIFICANT ACCOUNTING POLICIES The consolidated financial statements have been prepared in accordance with the following accounting policies set out below which conform with IFRSs issued by the IASB. For the purpose of preparation of the consolidated financial statements, information is considered material if such information is reasonably expected to influence decisions made by primary users. The consolidated financial statements have been prepared on the historical cost basis except for certain financial instruments that are measured at fair value at the end of each reporting period, as explained in the accounting policies set out below. Historical cost is generally based on the fair value of the consideration given in exchange for goods and services. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique. In estimating the fair value of an asset or a liability, the Group takes into account the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date. Fair value for measurement and/or disclosure purposes in the financial statements is determined on such a basis, except for share-based payment transactions that are within the scope of IFRS 2 Share-based Payments Leases Inventories Impairment of Assets For financial instruments which are transacted at fair value and a valuation technique that unobservable inputs are to be used to measure fair value in subsequent periods, the valuation technique is calibrated so that at initial recognition the results of the valuation technique equals the transaction price. In addition, for financial reporting purposes, fair value measurements are categorized into Level 1, 2 or 3 based on the degree to which the inputs to the fair value measurements are observable and the significance of the inputs to the fair value measurement in its entirety, which are described as follows: • Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date; • Level 2 inputs are inputs, other than quoted prices included within Level 1, that are observable for the asset or liability, either directly or indirectly; and • Level 3 inputs are unobservable inputs for the asset or liability. The principal accounting policies are set out below. Basis of consolidation The consolidated financial statements incorporate the financial statements of Apollomics and entities controlled by Apollomics and its subsidiaries. Control is achieved when the Company: • has power over the investee; • is exposed, or has rights, to variable returns from its involvement with the investee; and • has the ability to use its power to affect its returns. The Group reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Specifically, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statements of profit or loss and other comprehensive income from the date the Group gains control until the date when the Group ceases to control the subsidiary. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Group’s accounting policies. All intragroup assets, liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on consolidation. Foreign currencies In preparing the financial statements of each individual group entity, transactions in currencies other than the functional currency of that entity (foreign currencies) are recognized at the rates of exchanges prevailing on the dates of the transactions. At the end of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. Non-monetary Exchange differences arising on the settlement of monetary items, and on the retranslation of monetary items, are recognized in profit or loss in the period in which they arise. Government grants Government grants are not recognized until there is reasonable assurance that the Group will comply with the conditions attaching to them and that the grants will be received. Government grants related to income that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the Group with no future related costs are recognized in profit or loss in the period in which they become receivable. Such grants are presented under “other income”. Retirement benefits costs Payments to defined contribution retirement benefit plans, including the defined contribution plan in the US, state-managed retirement benefit schemes in the People’s Republic of China (the “PRC”) are recognized as an expense when employees have rendered service entitling them to the contributions. Short-term employee benefits Short-term employee benefits are recognized at the undiscounted amount of the benefits expected to be paid as and when employees rendered the services. All short-term employee benefits are recognized as an expense unless another IFRS requires or permits the inclusion of the benefit in the cost of an asset. A liability is recognized for benefits accruing to employees (such as wages, salaries and leave entitlement) after deducting any amount already paid. Share-based payments Equity-settled share-based payment transactions Share options and restricted shares granted to employees and others providing similar services Equity-settled share-based payments to employees and others providing similar services are measured at the fair value of the equity instruments at the grant date. The fair value of the equity-settled share-based payments determined at the grant date without taking into consideration all non-market non-market When share options are exercised or the restricted shares are vested, the amount previously recognized in share-based payment reserve will be transferred to other reserve. When the share options are forfeited after the vesting date or are still not exercised at the expiry date, the amount previously recognized in share-based payment reserve will be transferred to accumulated losses. Taxation Income taxation represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from ‘loss before taxation’ because of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of each reporting period. Deferred tax is recognized on temporary differences between the carrying amounts of assets and liabilities in the consolidated financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognized for all taxable temporary differences. Deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilized. Such deferred tax assets and liabilities are not recognized if the temporary difference arises from the initial recognition of assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit. Deferred tax liabilities are recognized for taxable temporary differences associated with investments in subsidiaries, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets arising from deductible temporary differences associated with such investments are only recognized to the extent that it is probable that there will be sufficient taxable profits against which to utilize the benefits of the temporary differences and they are expected to reverse in the foreseeable future. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of each reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of each reporting period, to recover or settle the carrying amount of its assets and liabilities. For the purposes of measuring deferred tax for leasing transactions in which the Group recognizes the right-of-use right-of-use For leasing transactions in which the tax deductions are attributable to the lease liabilities, the Group applies IAS 12 requirements to the leasing transaction as a whole. Temporary differences relating to right-of-use right-of-use Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied to the same taxable entity by the same taxation authority. Current and deferred tax are recognized in profit or loss. Plant and equipment Plant and equipment are stated at cost less subsequent accumulated depreciation and subsequent accumulated impairment losses, if any. Depreciation is recognized so as to write off the cost of assets less their residual values over their estimated useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. An item of plant and equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognized in profit or loss. Leases Definition of a lease A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Group assesses whether a contract is or contains a lease based on the definition under IFRS 16 at inception, modification date or acquisition date, as appropriate. Such contract will not be reassessed unless the terms and conditions of the contract are subsequently changed. The Group as a lessee Allocation of consideration to components of a contract For a contract that contains a lease component and one or more additional lease or non-lease non-lease The Group applies practical expedient not to separate non-lease non-lease Short-term leases The Group applies the short-term lease recognition exemption to leases of plant and equipment and laboratory premise, that have a lease term of 12 months or less from the commencement date and do not contain a purchase option. Lease payments on short-term leases is recognized as expense on a straight-line basis over the lease term. Right-of-use Except for short-term leases, the Group recognizes right-of-use Right-of-use The cost of right-of-use Right-of-use right-of-use The Group presents right-of-use Refundable rental deposits Refundable rental deposits paid are accounted for under IFRS 9 Financial Instruments right-of-use Lease liabilities At the commencement date of a lease, the Group recognizes and measures the lease liability at the present value of lease payments that are unpaid at that date. In calculating the present value of lease payments, the Group uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable. The lease payments include fixed payments (including in-substance The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect the lease payments made. The Group presents lease liabilities as a separate line item on the consolidated statements of financial position. Intangible assets Intangible assets acquired separately Intangible assets with finite useful lives that are acquired separately are carried at costs less accumulated amortization and any accumulated impairment losses if any. Amortization for intangible assets with finite useful lives is recognized on a straight-line basis over their estimated useful lives. The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Intangible assets not yet available for use that are acquired separately are carried at cost less any subsequent accumulated impairment losses. Internally-generated intangible assets - research and development expenditure Expenditure on research activities is recognized as an expense in the period in which it is incurred. An internally generated intangible asset arising from development activities (or from the development phase of an internal project) is recognized if, and only if, all of the following have been demonstrated: • the technical feasibility of completing the intangible asset so that it will be available for use or sale; • the intention to complete the intangible asset and use or sell it; • the ability to use or sell the intangible asset; • how the intangible asset will generate probable future economic benefits; • the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and • the ability to measure reliably the expenditure attributable to the intangible asset during its development. The amount initially recognized for internally-generated intangible asset is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Where no internally generated intangible asset can be recognized, development expenditure is recognized in profit or loss in the period in which it is incurred. Subsequent to initial recognition, internally-generated intangible assets are reported at cost less accumulated amortization and accumulated impairment losses (if any), on the same basis as intangible assets that are acquired separately. An intangible asset is derecognized on disposal, or when no future economic benefits are expected from use or disposal. Gains and losses arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognized in profit or loss when the asset is derecognized. Impairment on plant and equipment, right-of-use At the end of each reporting period, the management of the Company reviews the carrying amounts of plant and equipment, right-of-use The recoverable amount of plant and equipment, right-of-use In testing a cash-generating unit for impairment, corporate assets are allocated to the relevant cash-generating unit when a reasonable and consistent basis of allocation can be established, or otherwise they are allocated to the smallest group of cash generating units for which a reasonable and consistent allocation basis can be established. The recoverable amount is determined for the cash-generating unit or group of cash-generating units to which the corporate asset belongs, and is compared with the carrying amount of the relevant cash-generating unit or group of cash-generating units. Recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax If the recoverable amount of an asset (or a cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. For corporate assets or portion of corporate assets which cannot be allocated on a reasonable and consistent basis to a cash-generating unit, the Group compares the carrying amount of a group of cash-generating units, including the carrying amounts of the corporate assets or portion of corporate assets allocated to that group of cash-generating units, with the recoverable amount of the group of cash-generating units. In allocating the impairment loss, the impairment loss is allocated first to reduce the carrying amount of any goodwill (if applicable) and then to the other assets on a pro-rata Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit or a group of cash-generating units) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined impairment loss been recognized for the asset (or cash-generating unit or a group of cash-generating units) in prior years. A reversal of an impairment loss is recognized immediately in profit or loss. Cash and cash equivalents Cash and cash equivalents presented on the consolidated statements of financial position include: (a) cash, which comprises of cash on hand and demand deposits; and (b) cash equivalents, which comprises of short-term (generally with original maturity of three months or less), highly liquid investments that are readily convertible to a known amount of cash and which are subject to an insignificant risk of changes in value. Cash equivalents are held for the purpose of meeting short-term cash commitments rather than for investment or other purposes. For the purposes of the consolidated statements of cash flows, cash and cash equivalents consist of cash and cash equivalents as defined above. Financial instruments Financial assets and financial liabilities are recognized when a group entity becomes a party to the contractual provisions of the instrument. All regular way purchases or sales of financial assets are recognized and derecognized on a trade date basis. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the marketplace. Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets or liabilities at FVTPL) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at FVTPL are recognized immediately in profit or loss. The effective interest method is a method of calculating the amortized cost of a financial asset or financial liability and of allocating interest income and interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts and payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial asset or financial liability, or, where appropriate, a shorter period, to the net carrying amount on initial recognition. Financial assets Classification and subsequent measurement of financial assets Financial assets that meet the following conditions are subsequently measured at amortized cost: • the financial asset is held within a business model whose objective is to collect contractual cash flows; and • the contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. All other financial assets are subsequently measured at FVTPL. (i) Amortized cost and interest income Interest income is recognized using the effective interest method for financial assets measured subsequently at amortized cost. Interest income is calculated by applying the effective interest rate to the gross carrying amount of a financial asset, except for financial assets that have subsequently become credit-impaired (see below). For financial assets that have subsequently become credit-impaired, interest income is recognized by applying the effective interest rate to the amortized cost of the financial asset from the next reporting period. If the credit risk on the credit-impaired financial instrument improves so that the financial asset is no longer credit-impaired, interest income is recognized by applying the effective interest rate to the gross carrying amount of the financial asset from the beginning of the reporting period following the determination that the asset is no longer credit impaired. Interest income is recognized in profit or loss and is included in the “other income” line item. (ii) Financial assets at FVTPL Financial assets of the Group that do not meet the criteria for being measured at amortized cost are measured at FVTPL. Financial assets at FVTPL are measured at fair value at the end of each reporting period, with any fair value gains or losses recognized in profit or loss. The net gain or loss recognized in profit or loss includes any interest earned on the financial asset and is presented as “fair value change of financial assets at FVTPL” line item. Impairment of financial assets The Group performs impairment assessment under expected credit loss (“ECL”) model on financial assets (including deposits, time deposits with original maturity over three months and cash and cash equivalents) which are subject to impairment under IFRS 9. The amount of ECL is updated at each reporting date to reflect changes in credit risk since initial recognition. Lifetime ECL represents the ECL that will result from all possible default events over the expected life of the relevant instrument. In contrast, 12-month For all financial instruments, the Group measures the loss allowance equal to 12-month ECL. The assessment of whether lifetime ECL should be recognized is based on significant increases in the likelihood or risk of a default occurring since initial recognition. (i) Significant increase in credit risk In assessing whether the credit risk on a financial instrument has increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument as at the reporting date with the risk of a default occurring on the financial instrument as at the date of initial recognition. In making this assessment, the Group considers both quantitative and qualitative information that is reasonable and supportable, including historical experience and forward-looking information that is available without undue cost or effort. Forward-looking information considered includes the future prospects of the industries in which the Group’s debtors operate, obtained from economic expert reports, financial analysts, governmental bodies, relevant think-tanks and other similar organizations, as well as consideration of various external sources of actual and forecast economic information that relate to the Group’s core operations. In particular, the following information is taken into account when assessing whether credit risk has increased significantly: • an actual or expected significant deterioration in the financial instrument’s external (if available) or internal credit rating; • significant deterioration in external market indicators of credit risk for a particular financial instrument, e.g. a significant increase in the credit spread, the credit default swap prices for the debtor; • existing or forecast adverse changes in business, financial or economic conditions that are expected to cause a significant decrease in the debtor’s ability to meet its debt obligations; • an actual or expected significant deterioration in the operating results of the debtor; and • an actual or expected significant adverse change in the regulatory, economic, or technological environment of the debtor that results in a significant decrease in the debtor’s ability to meet its debt obligations. Irrespective of the outcome of the above assessment, the Group presumes that the credit risk on a financial asset has increased significantly since initial recognition when contractual payments are more than 30 days past due, unless the Group has reasonable and supportable information that demonstrates otherwise. Despite the aforegoing, the Group assumes that the credit risk on a debt instrument has not increased significantly since initial recognition if the financial instrument is determined to have low credit risk at the reporting date. A financial instrument is determined to have low credit risk if i) the financial instrument has a low risk of default, ii) the borrower has a strong capacity to meet its contractual cash flow obligations in the near term and iii) adverse changes in economic and business conditions in the longer term may, but will not necessarily, reduce the ability of the borrower to fulfill its contractual cash flow obligations. The Group considers a debt instrument have low credit risk when it has an internal or external credit rating of “investment grade” as per globally understood definition. The Group regularly monitors the effectiveness of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due. (ii) Definition of default The Group considers the following as constituting an event of default for internal credit risk management purposes as historical experience indicates that receivables that meet either of the following criteria are generally not recoverable. • when there is a breach of financial covenants by the counterparty; or • information developed internally or obtained from external sources indicates that the debtor is unlikely to pay its creditors, including the Group, in full (without taking into account any collaterals held by the Group). Irrespective of the above analysis, the Group considers that default has occurred when a financial asset is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a more lagging default criterion is more appropriate. (iii) Credit-impaired financial assets A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that a financial asset is credit-impaired includes observable data about the following events: (a) significant financial difficulty of the issuer or the borrower; (b) a breach of contract, such as a default or past due event; (c) the lender(s) of the borrower, for economic or contractual reasons relating to the borrower’s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; or (d) it is becoming probable that the borrower will enter bankruptcy or other financial reorganization. (iv) Write-off The Group writes off a financial asset when there is information indicating that the counterparty is in severe financial difficulty and there is no realistic prospect of recovery, e.g. when the counterparty has been placed under liquidation or has entered into bankruptcy proceedings, whichever occurs sooner. Financial assets written off may still be subject to enforcement activities under the Group’s recovery procedures, taking into account legal advice where appropriate. A write-off (v) Measurement and recognition of ECL The measurement of ECL is a function of the probability of default, loss given default (i.e. the magnitude of the loss if there is a default) and the exposure at default. The assessment of the probability of default and loss given default is based on historical data and forward-looking information as described above. Estimation of ECL reflects an unbiased and probability-weighted amount that is determined with the respective risk of default occurring as the weights. Generally, the ECL is the difference between all contractual cash flows that are due to the Group in accordance with the contract and the cash flows that the Group expects to receive, discounted at the effective interest rate determined at initial recognition. Interest income is calculated based on the gross carrying amount of the financial asset unless the financial asset is credit-impaired, in which case interest income is calculated based on amortized cost of the financial asset. The Group recognizes an impairment gain or loss in profit or loss for all financial instruments by adjusting their carrying amount. Derecognition of financial assets The Group derecognizes a financial asset only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another entity. If the Group neither transfers nor retains substantially all the risks and rewards of ownership and continues to control the transferred asset, the Group recognizes its retained interest in the asset and an associated liability for amounts it may have to pay. If the Group retains substantially all the risks and rewards of ownership of a transferred financial asset, the Group continues to recognize the financial asset and also recognizes a collateralized borrowing for the proceeds received. On derecognition of a financial asset measured at amortized cost, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss. Financial liabilities and equity Classification as debt or equity Debt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Equity instruments An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Company are recognized at the proceeds received, net of direct issue costs. Treasury shares Own equity instruments held by the Company or the Group (treasury shares) are recognized directly in equity at cost. No gain or loss is recognized in the profit or loss on the purchase, sale, issue or cancelation of the Company’s own equity instruments. Financial liabilities All financial liabilities are subsequently measured at amortized cost using the effective interest method or at FVTPL. Financial liabilities at FVTPL Financial liabilities are classified as at FVTPL when the financial liability is (i) contingent consideration of an acquirer in a business combination to which IFRS 3 Business Combinations A financial liability is held for trading if: • it has been acquired principally for the purpose of repurchasing it in the near term; or • on initial recognition it is part of a portfolio of identified financial instruments that the Group manages together and has a recent actual pattern of short-term profit-taking; or • it is a derivative, except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument. A financial liability other than a financial liability held for trading or contingent consideration of an acquirer in a business combination

Critical Accounting Judgments a

Critical Accounting Judgments and Key Sources of Estimation Uncertainty	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of Accounting Judgements and Estimates [Abstract]
Critical Accounting Judgments and Key Sources of Estimation Uncertainty	4. CRITICAL ACCOUNTING JUDGMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY The preparation of the unaudited condensed consolidated financial statements requires the management of the Company to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets and liabilities, income and expense. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. In preparing these unaudited condensed consolidated financial statements, the critical judgements made by the management of the Company in applying the Group’s accounting policies and the key sources of estimation uncertainty were the same as those that applied to the consolidated financial statements for the year ended December 31, 2022.	5. CRITICAL ACCOUNTING JUDGMENT AND KEY SOURCES OF ESTIMATION UNCERTAINTY In the application of the Group’s accounting policies, which are described in Note 4, the management of the Company are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an on-going Critical judgment in applying accounting policies The following is the critical judgment, apart from those involving estimations (see below), that the Company have made in the process of applying the Group’s accounting policies and that have the most significant effect on the amounts recognized in the consolidated financial statements. Research and development expenses Development costs incurred on the Group’s research and development projects are capitalized and deferred only when the Group can demonstrate the technical feasibility of completing the intangible asset so that it will be available for use or sale, the Group’s intention to complete and the Group’s ability to use or sell the asset, how the asset will generate future economic benefits, the availability of resources to complete the pipeline and the ability to measure reliably the expenditure during the development. Development costs which do not meet these criteria are expensed when incurred. The Company assess the progress of each of the research and development projects and determine whether the criteria are met for capitalization. During the years ended December 31, 2020, 2021 and 2022, all the related development costs are expensed when incurred. Key sources of estimation uncertainty The key assumptions concerning the future, and other key sources of estimation uncertainty at the end of each reporting period, that may have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the coming twelve months, are described below. Fair value of convertible preferred shares The convertible preferred shares of the Company are measured at fair value for financial reporting purpose. No quoted prices in an active market are available for these financial liabilities. These financial liabilities were valued by the management with reference to valuations carried out by an independent qualified professional valuer not connected with the Group, which has appropriate qualifications and experience in valuation of similar financial instruments. The fair value of these financial liabilities is established by using valuation techniques as disclosed in Note 24. Valuation techniques are certified by the valuer before being implemented for valuation and are calibrated to ensure that outputs reflect market conditions. Valuation models established by the valuer make the maximum use of market inputs and rely as little as possible on the Group’s specific data. However, it should be noted that some inputs, such as the underlying share value of the Company, possibilities under different scenarios such as initial public offerings (“IPO”) and time to liquidation require management estimates. The estimates and assumptions by the management of the Company are reviewed periodically and are adjusted if necessary. Should any of the estimates and assumptions change, it may lead to a change in the fair value of the financial liabilities at FVTPL. The fair values of the convertible preferred shares which are classified as financial liabilities at FVTPL as at December 31, 2021 and 2022 Estimated impairment of intangible assets not ready for use Intangible assets not ready for use are tested annually for impairment, or more frequently, if events or changes in circumstances indicate that they might be impaired. The Group obtained in-licenses through separate acquisition to continue research and development work and commercialize the products, which are classified as intangible assets not ready for use. Determining whether intangible assets not ready for use is impaired requires an estimation of recoverable amount of the cash-generating unit to which the intangible assets belong, which is the higher of the value in use or fair value less costs of disposal. The value in use calculation requires the Group to estimate the future cash flows expected to arising from the cash-generating unit and a suitable discount rate in order to calculate the present value. Where the actual future cash flows are less than expected, or change in facts and circumstances which results in downward revision of future cash flows or upward revision of discount rate, a material impairment loss or further loss may arise. The carrying amount of intangible assets not ready for use as at December 31, 2021 and 2022, were US$14,500. The impairment loss recognised during the year ended December 31, 2020, 2021 and 2022 amounted to US$1,000, US$3,000 and nil, respectively.

Business Combination

Business Combination	6 Months Ended
	Jun. 30, 2023
Disclosure of detailed information about business combination [abstract]
Business Combination	5. BUSINESS COMBINATION As previously outlined in Note 1 — General Information, the Company underwent a Business Combination with Maxpro on March 29, 2023. The Business Combination was effected through the issuance of shares of Apollomics to Maxpro stockholders. Upon the closing of the Business Combination, the following occurred: • Each Apollomics ordinary share assumed outstanding immediately prior to the closing of the Business Combination, which totaled 401,804,327 shares (other than the exercise of stock option), was exchanged for the right to receive 0.0717 shares of post-closing Apollomics Ordinary Shares (the “Exchange Ratio”). The resulting issuance totaled 28,800,932 shares of Apollomics Class A Ordinary Shares. No Class B Ordinary Share is transferable, except to certain permitted transferees, until the earlier of (i) six (6) months after the Closing Date, which is September 29, 2023, or (ii) in the event that a definitive agreement that contemplates a change of control of is entered into, immediately prior to the consummation of such Change of Control (the “Class B Lock-Up Period”), subject to the conditions set forth in the memorandum and articles of association (“MAA”). Class B Ordinary Shares will be automatically converted into Class A Ordinary Shares on a one-to-one basis upon the end of the Class B Lock-Up Period, provided that the Board may approve such conversion prior to the end of the Class B Lock-Up Period. • In connection with the Business Combination, Apollomics entered into the PIPE Financing with certain accredited investors for an aggregate of 230,000 Class B Ordinary Shares at a price of $10.00 per share, 2,135,000 Series A Preferred Shares at a price of $10.00 per share and 57,500 Penny Warrants to purchase Class A Ordinary shares, for a total of $23.7 million. • Each share of Maxpro Class A Common Stock (consisting of non-redeemable one-for-one • Each share of Maxpro Class B Common Stock (consisting of non-redeemable ) one-for-one • In connection with the Business Combination, Maxpro’s stockholders redeemed 10,270,060 out of the 10,350,000 public shares available, representing 99.2% of Maxpro’s public float, which resulted in Apollomics receiving nominal cash in connection with the Business Combination other than through the PIPE Financing. At closing of the Business Combination, 10,350,000 Maxpro public warrants and 464,150 Maxpro private warrants outstanding were assumed by Apollomics and recorded as a warrant liability on the Company’s condensed consolidated statement of financial position. The warrant liability will be remeasured each reporting period until the earlier of the warrant expiration date or the warrant exercise date. The Private Warrants or Extension Warrants (including the Class A Ordinary Shares issuable upon exercise of any of such warrants) can not be transferred, assigned or sold until September 29, 2023, the date that is six months after the Closing Date, pursuant to the Lock-Up Agreement effective at the Closing Date. • Maxpro had a promissory note payable to the Maxpro Sponsor with a principal balance of $1.5 million immediately prior to the closing of the Business Combination. The unpaid principal amount was converted into 155,250 shares of Apollomics Class A Ordinary Shares and 155,250 private warrants upon the closing of the Business Combination. The warrants were recorded as a warrant liability on the Company’s condensed consolidated statement of financial position. The warrant liability will be remeasured each reporting period until the earlier of the warrant expiration date or the warrant exercise date. • Each Maxpro warrant issued and outstanding immediately prior to the closing of the Business Combination was assumed by Apollomics and became exercisable, on a one-for-one • Prior to the closing of the Business Combination, one Apollomics stock option holder elected to exercise all of such holder’s options, shares of Apollomics Class A Common Stock, which upon the closing of the Business Combination, S shares of Apollomics Class A Ordinary Shares. In addition, each outstanding The net proceeds from the PIPE Financing and Business Combination, totaled $ 20.2 million. The following table presents the total Apollomics common stock outstanding immediately after the closing of the Business Combination: Number of Exchange of Maxpro Class A common stock for post-closing Apollomics Class A ordinary shares 490,025 Exchange of Maxpro Class B common stock for post-closing Apollomics Class A ordinary shares 2,587,500 Exchange of Maxpro Class A common stock subject to possible redemption that was not redeemed for post-closing Apollomics Class A ordinary shares 79,940 Issuance of post-closing Apollomics Class A ordinary shares to Maxpro Sponsor in connection with conversion of a convertible promissory note 155,250 Subtotal — Business Combination, net of redemptions 3,312,715 Issuance of post-closing Apollomics Class B ordinary shares to PIPE Investors 230,000 Conversion of pre-closing pre-closing 54,420,964 Issuance of Post-Closing Apollomics Ordinary Shares in connection with the Business Combination due to exercise of pre-closing 31,240 Total — Post-Closing Apollomics Ordinary Shares outstanding as a result of Business Combination, PIPE Financing, conversion of pre-closing pre-Closing 57,994,919 Note i: (of the total Post-Closing Apollomics Ordinary Shares outstanding, 80,383,133 were class A ordinary shares and 9,097,671 were class B ordinary shares): Pre-Closing outstanding as of December 31, 2022 at the Exchange Ratio 2) 2,668,750 Post-Closing Apollomics Ordinary Shares were outstanding as a result of the conversion of Post-Closing Apollomics Series A Preferred Shares into Post-Closing Apollomics Class A Ordinary Shares in May 2023 at a conversion ratio of 1 to 1.25 3) 16,202 Post-Closing Apollomics Ordinary Shares were outstanding as a result of the exercise of stock options in April 2023 As Maxpro did not meet the definition of a business in accordance with IFRS 3 (“Business Combinations”), the transaction was accounted for within the scope of IFRS 2 (“Share-based Payment”) as a share-based payment transaction in exchange for a public listing service. As such, the fair value of Apollomics shares transferred to Maxpro stockholders in excess of the net identifiable assets of Maxpro represents compensation for the service of a stock exchange listing for its shares and is accounted for as an expense in post-closing Apollomics at the consummation of the Business Combination. The net identifiable assets of Maxpro were stated at historical cost, with no goodwill or other intangible assets recorded. Apollomics was deemed to be both the legal and accounting acquirer given that subsequent to the Business Combination: • Apollomics’ shareholders have a majority of the voting power of post-closing Apollomics; • Apollomics’ operations comprise all of the ongoing operations of post-closing Apollomics; • Apollomics controls a majority of the governing body of post-closing Apollomics; • Apollomics’ senior management comprise all of the senior management of post-closing Apollomics. Un der IFRS 2, Apollomics recorded a one-time share-based expense of US$ million at the closing of the Business Combination that was calculated based on the excess of the fair value of Apollomics over the fair value of the identifiable net assets of Maxpro that were acquired. The amount of Maxpro’s identifiable net assets acquired at Closing were as follows: Cash and cash equivalents 954 Notes payable — sponsor (1,999 ) Accrued liabilities (1,056 ) Deferred underwriting compensation (3,623 ) Total Maxpro identifiable net liabilities at fair value (5,724 ) The net assets of Maxpro are stated at fair value with no goodwill or other intangible assets recorded. The IFRS 2 listing expense was calculated as follows: Per Share Value (at March 29, 2023) Shares (in thousands) Fair Value (in thousands) Maxpro public stockholders $ 10.81 10,350 $ 111,884 Sponsor parties 10.81 3,207 34,668 Underwriter shares 10.81 26 281 Maxpro private warrants 0.12 619 74 Maxpro public warrants 0.12 10,350 242 Redemptions of Maxpro class A common stock 10.55 (10,270 ) (108,349 ) 14,282 39,800 Net liabilities (5,724 ) IFRS 2 Listing Expense $ 45,524

Revenue and Segment Information

Revenue and Segment Information	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of Entity Revenue and Reportable Segments [Abstract]
Revenue and Segment Information	6 REVENUE AND SEGMENT INFORMATION Revenue The Group has not generated any revenue throughout the six months ended June 30, 2022 and 2023, respectively. Segment information Operating segments .	6. REVENUE AND SEGMENT INFORMATION Revenue The Group has not generated any revenue throughout the years ended December 31, 2020, 2021 and 2022. Segment information For the purposes of resources allocation and performance assessment, the Chief Executive Officer of the Company, being the chief operating decision maker, reviews the consolidated results when making decisions about allocating resources and assessing performance of the Group as a whole and hence, the Group has only one operating and reportable segment and no further analysis of this single segment is presented. Geographical information The Group did not record any revenue throughout the years ended December 31, 2020, 2021 and 2022 and the Group’s non-current non-current As of December 31, 2021 2022 US$ US$ PRC 13,358 13,712 US 2,756 2,542 16,114 16,254

Other Income

Other Income	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of Other Income [Abstract]
Other Income	7 OTHER INCOME For the six months ended   2023     2022   (In thousands of US$) US$ US$ Interest income 373 193 Government grants (note i) —  531 Other income 28 32 401 756 Note i:	7. OTHER INCOME Years ended December 31, 2020 2021 2022 US$ US$ US$ Interest income (note i) 330 467 431 Government grants (note ii) 1,730 587 1,016 2,060 1,054 1,447 Notes: (i) Included in interest income of US$2 for the year ended December 31, 2020 is arising from loan to a director as disclosed in Note 30. (ii) Included in the government grants are amounts in thousands of Australian Dollar (“AUD”) 1,942 (equivalent to approximately US$1,407), nil and AUD 1,353 (equivalent to approximately US$908), representing the subsidies from the Australian government specifically for supporting the research and development activities carried out in Australia for the years ended December 31, 2020, 2021 and 2022 respectively. The remaining amounts represent government subsidies in relation to the research and development activities in the US and the PRC. All the government grants provide immediate financial support with no future related costs nor related to any assets.

Other Gains and Losses

Other Gains and Losses	12 Months Ended
	Dec. 31, 2022
Disclosure of Other Gains and Losses [Abstract]
Other Gains and Losses	8. OTHER GAINS AND LOSSES Years ended December 31, 2020 2021 2022 US$ US$ US$ Exchange gains (losses), net 144 36 (829 )

Finance Costs

Finance Costs	12 Months Ended
	Dec. 31, 2022
Disclosure of Finance Cost [Abstract]
Finance Costs	9. FINANCE COSTS Years ended December 31, 2020 2021 2022 US$ US$ US$ Interest expenses on lease liabilities 72 83 93

Foreign Exchange Gains and Loss

Foreign Exchange Gains and Losses	6 Months Ended
	Jun. 30, 2023
Foreign Exchange Gains and Loss [Abstract]
Foreign Exchange Gains and Losses	8 FOREIGN EXCHANGE GAINS AND LOSSES For the six months ended   2023     2022   (In thousands of US$) US$ US$ Foreign exchange loss, net (2,104 ) (725 ) The Company primarily operates in the U.S., PRC, and Australia, with most of the transactions settled in the U.S. dollar. The Company’s presentation and functional currency is the U.S. dollar. Certain bank balances, deposits and other payables are denominated in Renminbi and Australian dollar, which exposes the Company to foreign currency risk. The Company incurs portions of its expenses in currencies other than the U.S. dollar, in particular, the Renminbi and Australian dollar. As a result, the Company is exposed to foreign currency exchange risk as our results of operations and cash flows are subject to fluctuations in foreign currency exchange rates. The Company has not entered into any derivative contracts to hedge against its exposure to currency risk during the six months ended June 30, 2022 or 2023. However, Management monitors foreign exchange exposure and will consider hedging significant foreign currency exposure should the need arise.

Income Tax Expenses

Income Tax Expenses	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of Income Tax [Abstract]
Income Tax Expenses	9 INCOME TAX EXPENSES For the six months ended   2023     2022   (In thousands of US$) US$ US$ US Corporate Income Tax (“CIT”) — current year 10 1 Other than the subsidiary operating in the US, no provision for income taxation has been made as the Company and the other subsidiaries had incurred tax losses in the PRC, Australia and Hong Kong for the six months ended June 30, 2022 and 2023. Tax expense of $10 thousand for the six months ended June 30, 2023 is primarily for taxes on investments.	10. INCOME TAX (CREDIT) EXPENSE The Company is exempted from taxation under the laws of the Cayman Islands. The US Corporate Income Tax (“CIT”) includes (a) federal income tax calculated at a flat rate of 21% on the US federal taxable income in accordance to the Tax Cuts and Jobs Act of 2017; (b) state income tax calculated at a fixed rate of 8.84% on the state taxable income for California, US. The income subject to tax in California is calculated based on the federal taxable income with state tax adjustments, which is then allocated or apportioned to the respective state (i.e. percentage of taxable income that should be apportioned or specially allocated to the respective states in which the Group operates) based on the apportionment factors provided from the state tax returns in previous year, and (c) state minimum tax if there is no assessable profit. The Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) was enacted on March , in the US. Under the CARES Act, the companies incorporated in the US can carry back net operating loss incurred (if any), in the calendar years ended December , , and to previous five financial years that has taxable profit for tax refund. As such, the subsidiary of the Company in the US is eligible to carry back approximately US$ net operating loss incurred in the year ended December , which give rise to approximately US$ tax credit and such tax credit has been credited to the profit or loss and recognized as tax recoverable on the consolidated statement of financial position as at December , . such tax credit has been credited to the profit and loss during the years ended December , and . The PRC enterprises income tax (“EIT”) is calculated at the prevailing tax rate on the taxable income of the subsidiaries operating in the PRC. Under the Law of the PRC on EIT (the “EIT Law”) and Implementation Regulation of the EIT Law, the applicable tax rate of the PRC subsidiaries is at 25% during the years ended December 31, 2020, 2021 and 2022. Under the Treasury Law Amendment (Enterprise Tax Plan Base Rate Entities) Bill 2018 of Australia, qualifying base rate entities that meet aggregate turnover threshold can be eligible for a lower corporate tax rate. Upon assessment on the base rate entity qualification on an ongoing basis, Apollomics (Australia) Pty. Ltd., a wholly-owned subsidiary of the Company, applies to a corporate tax rate of Hong Kong Profits Tax is calculated at % of the estimated assessable profit for a Hong Kong incorporated subsidiary. Years ended December 31, 2020 2021 2022 US$ US$ US$ US CIT — current year (205 ) 1 1 — over-provision in respect of prior years (58 ) — — Deferred tax (Note 17) 178 — — (85 ) 1 1 Other than the subsidiary operating in the US, provision for income taxation has been made as the Company and the other subsidiaries either had assessable profit or incurred tax losses in the PRC, Australia and Hong Kong for the years ended December , , and . The income tax (credit) expense for the years ended December 31, 2020, 2021 and 2022 can be reconciled to the loss before taxation per the consolidated statements of profit or loss and other comprehensive income as follows: Years ended December 31, 2020 2021 2022 US$ US$ US$ Loss before taxation (74,905 ) (94,796 ) (240,810 ) Tax at the US federal tax rate of 21% (15,730 ) (19,907 ) (50,570 ) Tax effect of expenses not deductible for tax purpose 10,258 20,419 45,739 Tax effect of income not taxable for tax purpose (386 ) (309 ) (257 ) Tax effect of additional qualified expenses deductible for tax purpose (note) — — (1,517 ) Over-provision in respect of prior years (58 ) — — Tax effect of tax losses not recognized 6,461 360 7,027 Tax effect of CARES Act (205 ) — — Tax effect of foreign tax differential rates (425 ) (562 ) (421 ) Income tax (credit) expense for the year (85 ) 1 1 Note: The amount represents additional % income tax deduction in respect

Loss for the Period

Loss for the Period	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Profit (loss) [abstract]
Loss for the Period	10. OTHER EXPENSE For the six months ended   2023     2022   (In thousands of US$) US$ US$ Loss for the period has been arrived at after charging: Staff costs: Salaries and other allowances 5,092 7,088 Retirement benefits scheme contributions 374 434 Share-based payment expenses 5,282 2,064 Total staff costs 10,748 9,586 Depreciation of plant and equipment 49 69 Depreciation of right-of-use 297 283 Amortization of intangible assets 11 10 Other expenses (note i) 47,457 4,008 Note i:	11. LOSS FOR THE YEAR Years ended December 31, 2020 2021 2022 US$ US$ US$ Loss for the year has been arrived at after charging: Staff costs: Salaries and other allowances 11,185 18,871 14,966 Retirement benefits scheme contributions 536 749 662 Share-based payment expenses 4,510 8,122 3,582 Total staff costs 16,231 27,742 19,210 Depreciation of plant and equipment 117 133 162 Depreciation of right-of-use 472 528 593 Amortization of intangible assets 20 20 20 Impairment loss of an intangible asset 1,000 3,000 — Other expense (note) 3,307 4,522 6,608 Note: Other expense represented the expenses incurred and the expense-off (“De-SPAC”)

Dividends

Dividends	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure Of Dividends [Abstract]
Dividends	1 1 DIVIDENDS No dividend was declared or paid by the Company during the six months ended June 30, 2022 and 2023, nor has any dividend been proposed since the period ended June 30, 2023.	12. DIVIDENDS No dividend was declared or paid by the Company during the years ended December 31, 2020, 2021 and 2022, nor has any dividend been proposed since the end of the year ended December 31, 2022.

Loss Per Share

Loss Per Share	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Earnings per share [abstract]
Loss Per Share	1 2 LOSS PER SHARE The calculations of the basic and diluted loss per share are based on the following data: For the six months ended   2023     2022   (In thousands of US$, except per share data) US$ US$ Loss: Loss for the period attributable to owners of the Company for the purpose of calculating basic loss per share (150,694 ) (3,417 ) Effect of dilutive potential ordinary shares: Gain on fair value change of Series C convertible preferred shares —  (28,209 ) Loss for the period attributable to owners of the Company for the purpose of calculating diluted loss per share (150,694 ) (31,626 ) (In thousands, except per share data in US$) Number of shares: Weighted average number of ordinary shares for the purpose of calculating basic loss per share (‘000) 59,000 27,982 Effect of dilutive potential ordinary share: Series C convertible preferred shares (‘000) —  18,382 Weighted average number of ordinary shares for the purpose of calculating diluted loss per share (‘000) 59,000 46,364 Basic loss per common share (2.55 ) (0.12 ) Diluted loss per common share (2.55 ) (0.68 ) Weighted average number of common shares outstanding — Basic (‘000) 59,000 27,982 Weighted average number of common shares outstanding — Diluted (‘000) 59,000 46,364 The diluted loss per share for the six months ended June 30, 2022 and 2023 does not include the effect of the following instruments held as of June 30, 2022 and 2023 as their inclusion would be anti-dilutive: As of June 30, 2023 2022 (note i) Number of series A1 convertible preferred shares (“Series A1 Preferred Shares”) —  9,465,755 Number of series A2 convertible preferred shares (“Series A2 Preferred Shares”) —  5,259,171 Number of series B convertible preferred shares (“Series B Preferred Shares”) —  21,313,962 Number of series C convertible preferred shares (“Series C Preferred Shares”) —  * Unvested restricted shares —  496,752 Share options 12,708,781 9,659,941 Apollomics Private Warrants 619,400 —  Apollomics Public Warrants 10,350,000 —  Penny Warrants 57,500 —  Note i: Note *: 2022.	13. LOSS PER SHARE The calculations of the basic and diluted loss per share are based on the following data: Years ended December 31, 2020 2021 2022 US$ US$ US$ Loss: Loss for the year attributable to owners of the Company for the purpose of calculating basic and diluted loss per share (74,820 ) (94,797 ) (240,811 ) Number of shares (‘000): Weighted average number of ordinary shares for the purpose of calculating basic and diluted loss per share 361,480 404,186 390,944 As of December 31, 2020, 2021 and 2022, Series A1, A2, B and C convertible preferred shares, unvested restricted shares and share options outstanding were excluded from the calculation of diluted loss per share as their inclusion would have been anti-dilutive. As of December 31, 2020 2021 2022 Number of series A1 convertible preferred shares (“Series A1 Preferred Shares”) 132,057,583 132,057,583 132,057,583 Number of series A2 convertible preferred shares (“Series A2 Preferred Shares”) 73,371,157 73,371,157 73,371,157 Number of series B convertible preferred shares (“Series B Preferred Shares”) 297,352,949 297,352,949 297,352,949 Number of series C convertible preferred shares (“Series C Preferred Shares”) 256,449,944 256,449,944 256,449,944 Unvested restricted shares 14,447,616 8,094,901 6,930,235 Share options 151,133,235 155,059,183 135,979,705

Plant and Equipment

Plant and Equipment	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [abstract]
Plant and Equipment	1 3 PLANT AND EQUIPMENT The Group acquired US$337 thousand and US$6 thousand of equipment during the six months ended June 30, 2022 and 2023, respectively.	14. PLANT AND EQUIPMENT Leasehold Furniture and other Total US$ US$ US$ COST As of January 1, 2021 117 394 511 Additions 18 32 50 As of December 31, 2021 135 426 561 Additions — 367 367 As of December 31, 2022 135 793 928 DEPRECIATION As of January 1, 2021 (49 ) (99 ) (148 ) Provided for the year (31 ) (102 ) (133 ) As of December 31, 2021 (80 ) (201 ) (281 ) Provided for the year (34 ) (128 ) (162 ) As of December 31, 2022 (114 ) (329 ) (443 ) CARRYING VALUES As of December 31, 2021 55 225 280 As of December 31, 2022 21 464 485 The above items of plant and equipment are depreciated over their estimated useful lives, using straight-line method after taking into account the residual values, at the following rates per annum: Leasehold improvements Over the shorter of the relevant lease term or 20% Furniture and other equipment 14% - 33%

Right-of-Use Assets

Right-of-Use Assets	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of quantitative information about right-of-use assets [abstract]
Right-of-Use Assets	1 4 RIGHT-OF-USE Lease agreements are entered into for fixed lease terms of 12 to 60 months, without extension and termination options. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. In determining the lease term and assessing the length of the non-cancellable thousand right-of- right-of-use June 30, 2023.	15. RIGHT-OF-USE Offices Plant and Total US$ US$ US$ COST As of January 1, 2021 2,319 57 2,376 Additions 48 5 53 As of December 31, 2021 2,367 62 2,429 Additions 538 10 548 Derecognised upon end of lease term (40 ) (13 ) (53 ) As of December 31, 2022 2,865 59 2,924 DEPRECIATION As of January 1, 2021 (836 ) (29 ) (865 ) Provided for the year (513 ) (15 ) (528 ) As of December 31, 2021 (1,349 ) (44 ) (1,393 ) Provided for the year (579 ) (14 ) (593 ) Derecognised upon end of lease term 40 13 53 As of December 31, 2022 (1,888 ) (45 ) (1,933 ) CARRYING VALUES As of December 31, 2021 1,018 18 1,036 As of December 31, 2022 977 14 991 The right-of-use Years ended December 31, 2020 2021 2022 US$ US$ US$ Expense relating to short-term leases 38 56 96 Total cash outflow for leases 582 667 782 Lease contracts are entered into for fixed terms of 12 months to 60 months, without extension and termination options. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. In determining the lease term and assessing the length of the non-cancellable The Group regularly entered into short-term leases for plant and equipment and laboratory premise. As of December 31, 2021 and 2022, the portfolio of short-term leases is similar to the portfolio of short-term leases to which the short-term lease expense disclosed above. Restrictions or covenants on leases In addition, lease liabilities of US$1,036 and US$991 are recognized with related right-of-use as of

Intangible Assets

Intangible Assets	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of detailed information about intangible assets [abstract]
Intangible Assets	1 5 INTANGIBLE ASSETS Intangible assets with finite useful lives that are acquired separately are carried at costs less accumulated amortization and any accumulated impairment losses if any. Amortization for intangible assets with finite useful lives is recognized on a straight-line basis over their estimated useful lives. The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Intangible assets not yet available for use that are acquired separately are carried at cost less any subsequent accumulated impairment losses. As of December 31, 2022, the Company’s intangibles had a total cost of US$ 14.9 0.1 14.8 14.9 0.1 million, for a net book value totaling US$ 14.8	16. INTANGIBLE ASSETS Patent rights (available for Patent rights Total US$ US$ US$ (note i) (note ii) COST As of January 1, 2021 375 11,000 11,375 Addition — 7,500 7,500 As of December 31, 2021 and 2022 375 18,500 18,875 AMORTIZATION AND IMPAIRMENT As of January 1, 2021 (57 ) (1,000 ) (1,057 ) Charge for the year (20 ) — (20 ) Impairment loss recognized — (3,000 ) (3,000 ) As of December 31, 2021 (77 ) (4,000 ) (4,077 ) Charge for the year (20 ) — (20 ) As of December 31, 2022 (97 ) (4,000 ) (4,097 ) CARRYING VALUES As of December 31, 2021 298 14,500 14,798 As of December 31, 2022 278 14,500 14,778 Notes: (i) The patent rights grant the Group the right to use certain scientific data for research and manufacture of pipelines, namely APL-501, APL-502 APL-509. (ii) These patent rights are not yet available for use by the Group as the Group is still undergoing pre-clinical Accordingly, the Group has fully impaired the patent rights with reference to their respective recoverable amounts determined on value in use calculations. The patent rights (available for use) have finite lives and are amortized on a straight-line basis. The useful lives of patent rights ranged between 10 to 18 years for the years ended December 31, 2020, 2021 and 2022. The useful lives of patent rights were determined by the management of the Group taking into account the period over which the patent rights are expected to be available for use by the Group and the stability of the industry.

Deferred Taxation

Deferred Taxation	12 Months Ended
	Dec. 31, 2022
Deferred tax assets and liabilities [abstract]
Deferred Taxation	17. DEFERRED TAXATION For the purpose of presentation in the consolidated financial statements, the deferred tax assets and liabilities have been offset. The major deferred tax assets (liabilities) recognized and mo Accelerated tax depreciation Accrual Total US$ US$ US$ As of January 1, 2020 (55 ) 233 178 Credit (charge) to profit or loss (Note 10) 9 (187 ) (178 ) As of December 31, 2020 (46 ) 46 — Credit (charge) to profit or loss (Note 10) 14 (14 ) — As of December 31, 2021 (32 ) 32 — (Charge) credit to profit or loss (Note 10) (19 ) 19 — As of December 31, 2022 (51 ) 51 — The Group had unused tax losses of US$ and US$ available for offset against future profits as of December 31, 2021 and 2022, respectively. No deferred tax asset has been recognized due to the unpredictability of future profit streams. As of December 31, 2021 and 2022, the unrecognized tax losses will be carried forward and expire in years as follows: As of December 31, 2021 2022 US$ US$ 2023 612 612 2024 2,364 2,364 2025 4,634 4,634 2026 7,025 7,025 2027 — 15,757 Indefinite 18,500 33,086 33,135 63,478 There was no other significant unprovided deferred taxation for the years ended December

Deposits, Prepayments and Defer

Deposits, Prepayments and Deferred Expenses	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of Deposits Prepayments and Deferred Expenses [Abstract]
Deposits, Prepayments and Deferred Expenses	1 6 DEPOSITS, PREPAYMENTS AND DEFERRED EXPENSES As of June 30, As of December 31, (In thousands of US$) US$ US$ Deferred directors and officers insurance expenses 1,093 —  Other prepayments 895 624 Value-Added Tax recoverable 507 547 Payment in advance to suppliers 250 —  Deposits 14 5 2,759 1,176	18. DEPOSITS, PREPAYMENTS AND DEFERRED EXPENSES As of December 31, 2021 2022 US$ US$ Other prepayments 1,554 624 Deferred share issue costs (note) 2,255 — Prepayments for other expense (note) 443 — Value-Added Tax recoverable 449 547 Deposits 120 5 Payment in advance to suppliers 6 — 4,827 1,176 Note: The deferred share issue costs and prepayments for other expense were related to a public offering application pursuing in other capital market which has been suspended in 2022.

Financial Assets at FVTPL

Financial Assets at FVTPL	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Financial assets at fair value through profit or loss [abstract]
Financial Assets at FVTPL	1 7 FINANCIAL ASSETS AT FVTPL The financial assets at FVTPL represents investment in a market fund in the US, which solely holds investments in the US treasury bonds. Details of fair value measurement are set out in Note 2 4	19. FINANCIAL ASSETS AT FVTPL The financial assets at FVTPL of US$23,744 and US$19,067 as of December 31, 2021 and 2022 respectively, represents investment in a market fund in the US, which solely holds investments in the US treasury bonds. Details of fair value measurement are set out in Note 28

Time Deposits _ Cash And Cash E

Time Deposits / Cash And Cash Equivalents	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of Time Deposits with Banks [Abstract]
Time Deposits / Cash And Cash Equivalents	1 8 TIME DEPOSITS / CASH AND CASH EQUIVALENTS The time deposits are placed with licensed commercial banks in the PRC, carry interest at a fixed rate of 3.36 3.70 non-current . Bank balances carry interest at prevailing market interest rates ranging from 0.01% to 0.30% per annum for the six months ended June 30, 2022 and 2023.	20. TIME DEPOSITS WITH ORIGINAL MATURITY OVER THREE MONTHS/CASH AND CASH EQUIVALENTS The time deposits with original maturity over three months are placed with licensed commercial banks in the PRC, carry interest at a fixed rate of 3.70% per annum. For the non-current Bank balances include demand deposits, presenting as cash and cash equivalent, carry interest at prevailing market interest rates ranging from 0.01% to 0.05% and from 0.01% to 3.05% for the years ended December 31, 2021 and 2022, respectively.

Other Payables and Accruals

Other Payables and Accruals	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure Of Other Payables And Accruals [Abstract]
Other Payables and Accruals	19 OTHER PAYABLES AND ACCRUALS As of June 30, As of December 31, (In thousands of US$) US$ US$ Payables in respect of research and development expenses 5,518 5,435 Accrued salaries and bonuses 2,844 2,475 Accrued other expenses 1,381 1,662 Accrued directors and officers insurance expenses 1,093 —  Deposit received for a potential out-licensing 1,000 1,000 Other payables 500 1,103 12,804 11,675 Note i: out-licensing	21. OTHER PAYABLES AND ACCRUALS As of December 31, 2021 2022 US$ US$ Payables in respect of research and development expenses 4,248 5,435 Accrued salaries and bonuses 2,485 2,475 Accrued other expenses 2,265 1,662 Accrued share issue costs 644 — Deposit received for a potential out-licensing 1,000 1,000 Others 759 1,103 11,401 11,675 Note: During the year ended December 31, 2020, the Group signed an exclusive right of negotiation agreement with an independent third party (the “Independent Third Party”) to negotiate out-licensing

Financial Liabilities Arising f

Financial Liabilities Arising from Unvested Restricted Shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of financial liabilities [abstract]
Financial Liabilities Arising from Unvested Restricted Shares	2 0 FINANCIAL LIABILITIES ARISING FROM UNVESTED RESTRICTED SHARES As of June 30, As of December 31, (In thousands of US$) US$ US$ Payables in respect of unvested restricted shares attributable to: Dr. Yu (the chief executive of the Company) —  68 As of December 31, 2022, the liability represented the repurchase option held by the Company in relation to (i) the unvested restricted shares granted to a director of the Company; and (ii) the unvested restricted shares issued to a director of the Company who as the share option holder had elected to early exercise the share options during the vesting period. The liability does not exist as of June 30, 2023 as the restricted shares, held by the director of the Company, became fully vested upon the closing of the Business Combination on March 29, 2023.	22. FINANCIAL LIABILITIES ARISING FROM UNVESTED RESTRICTED SHARES As of December 31, 2021 2022 US$ US$ Payables in respect of unvested restricted shares attributable to: Dr. Yu (the chief executive of the Company) 1,647 68 The amounts represented the repurchase option held by the Company in relation to (i) the unvested restricted shares granted to directors and an employee of the Company; and (ii) the unvested restricted shares issued to a director of the Company who was the share option holder and had elected to early exercise the share options during the vesting period. Details of the restricted share award and share options are set out in Note 26.

Lease Liabilities

Lease Liabilities	12 Months Ended
	Dec. 31, 2022
Lease liabilities [abstract]
Lease Liabilities	23. LEASE LIABILITIES As of December 31, 2021 2022 US$ US$ Lease liabilities payable: Within one year 508 614 More than one year, but not exceeding two years 476 126 More than two years, but not exceeding five years 52 251 1,036 991 Less: Amount due for settlement within 12 months shown under current liabilities (508 ) (614 ) Amount due for settlement after 12 months shown under non-current 528 377 The Group leased various offices, and plant and equipment as disclosed in Note 15 for its administration, and research and development activities. These lease liabilities were measured at the present value of the lease payments that are not yet paid. The Group does not face a significant liquidity risk with regard to its lease liabilities. The lease agreements did not contain any contingent rent nor any purchase option for the leases. The weighted average incremental borrowing rates applied to lease liabilities range from 4.75% to 6.00% during the years ended December 31, 2021 and 2022.

Convertible Preferred Shares

Convertible Preferred Shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Convertible Preferred Shares [Abstract]
Convertible Preferred Shares	2 1 CONVERTIBLE PREFERRED SHARES From 2016 through 2020, the Company issued convertible Series A1, Series A2, Series B and Series C preferred shares (the “Preferred Shares”) to several independent investors. The details of such issuances and the key terms of the Preferred Shares are presented in the Group’s consolidated financial statements for the years ended December 31, 2021 and 2022. Following the Business Combination on March 29, 2023, none of those Series A1, Series A2, Series B and Series C preferred shares remain outstanding as these were all converted into common stock. In connection with the Business Combination on March 29, 2023 2,135,000 shares of Apollomics Series A Preferred Shares were issued to Maxpro Investment Co., Ltd. in the PIPE Financing. On May 18, 2023 the Series A preferred shareholders converted these preferred shares into common shares at a 1.25 2,668,750 5 As of June 30, 2023, the Company has no preferred shares outstanding. Presentation and Classification The Company accounted for the preferred shares as financial liabilities at FVTPL, per IAS standards. The fair value change of the Preferred Shares is charged/credited to fair value change of Preferred Shares in profit or loss except for the portion attributable to credit risk change which shall be charged/credited to other comprehensive income, if any. The fair value change recognized in profit or loss includes any interest paid, if any, on the financial liabilities. The management of the Company considered that there is insignificant credit risk change on the financial liabilities that drives the fair value change of the Preferred Shares during the six months ended June 30, 2022 and 2023. The movement of the Preferred Shares at end of each reporting period is as follows: Preferred shares (In thousands of US$) US$ As of January 1, 2022 322,215 Change in fair value (23,669 ) As of June 30, 2022 298,546 As of January 1, 2023 511,861 Change in fair value 76,430 Conversion to common stock (588,291 ) As of June 30, 2023 —  The Preferred Shares were valued by the management of the Company with reference to valuations carried out by an independent qualified professional valuer not connected with the Group, which has appropriate qualifications and experience in the valuation of similar instruments. The Company used the Black-Scholes model to determine the underlying share value of the Company and performed an equity allocation based on option pricing model (the “OPM” model) to arrive the fair value of the Preferred Shares at the end of each reporting period. In addition to the underlying share value of the Company determined by Black-Scholes model, other key valuation assumptions used in OPM model to determine the fair value of the Preferred Shares are as follows: As of June 30, 2023 As of 2022 (note i) Time to liquidation N/A 1.25 years Risk-free rate N/A 4.65 % Expected volatility (note ii) N/A 75.0 % Dividend yield N/A 0 % Possibility under IPO scenario N/A 85 % Possibility under liquidation scenario N/A 15 % Note i: Note ii:	24. CONVERTIBLE PREFERRED SHARES The Company entered into preferred share subscription agreements with several independent investors and the details of issued preferred shares (the “Preferred Shares”) are set out as follows: Date of issue Total number of Preferred Shares issue Subscription price per share Subscription price total US$ US$ Series A1 Preferred Shares July 26, 2016 to 88,038,389 0.04543 4,000 January 31, 2019 44,019,194 0.04543 2,000 132,057,583 6,000 Series A2 Preferred Shares July 21, 2017 to July 25, 2017 73,371,157 0.05111 3,750 Series B Preferred Shares September 19, 2018 to 260,709,579 0.3329 86,800 January 8, 2019 to 36,643,370 0.3329 12,200 297,352,949 99,000 Series C Preferred Shares September 10, 2020 to 141,692,465 0.4845 68,650 October 5, 2020 to 114,757,479 0.4845 55,600 256,449,944 124,250 The key terms of the Preferred Shares are as follows: (a) Dividends rights The Company cannot declare, pay or set aside any dividends on ordinary shares in any year unless the Preferred Shares holders shall first receive, or simultaneously receive, such dividends. Should any dividends be declared as determined by the Company, the Company will declare dividends at a rate of 8% per annum of the original issue price of Series A1 Preferred Shares, Series A2 Preferred Shares, Series B Preferred Shares and Series C Preferred Shares on each Series A1 Preferred Share, Series A2 Preferred Share, Series B Preferred Share and Series C Preferred Share, respectively. Payments of any dividends to the holders of the Preferred Shares shall be on a pro rata, pari passu non-cumulative. as-if No dividends have been declared by the Company up to the date of this report. (b) Conversion feature Each holders of the Preferred Shares shall have the rights to convert the Preferred Shares into ordinary shares at any time after the issuance date into such number of fully paid and non-assessable All outstanding Preferred Shares shall automatically be converted upon listing, at the applicable conversion ratio in effect at the time of conversion, without the payment of any additional consideration, into fully-paid and non-assessable QIPO means the closing of a firm commitment underwritten registered public offering by the Company of its ordinary shares on a nationally recognized securities exchange in the US, Hong Kong or the PRC or any other jurisdiction approved by the board of directors of the Company, that reflects a pre-offering (c) Redemption feature Series A Preferred Shares Neither the holders of Series A Preferred Shares nor the Company shall have the unilateral right to call or redeem or cause to have called or redeemed any of the outstanding Series A Preferred Shares. Series B Preferred Shares and Series C Preferred Shares Upon the written request of any holders of Series B Preferred Shares and Series C Preferred Shares, the Company shall redeem the outstanding Series B Preferred Shares and Series C Preferred Shares (collectively as the “Redeeming Preferred Shares”) of such holder(s) of Series B Preferred Shares and Series C Preferred Shares (collectively as the “Redeeming Preferred Shareholders”), respectively, if the Company has not completed a QIPO by December 31, 2021 and such redemption has to be completed within eighteen (18) months after redemption notice is served. In August, September and December 2022, the Company received written requests from certain convertible preferred shareholders to redeem the preferred shares held by them in accordance with the contractual redemption terms. The redemption feature shall be automatically terminated upon the submission of application of QIPO (“Listing Application”) and will be automatically restored to the fullest effect immediately upon (i) the Company withdrawing its Listing Application, or (ii) the Listing Application failing to consummate within The redemption price shall be paid by the Company to each of the Redeeming Preferred Shareholders in an amount equal to the higher of the following: (i) the sum of (a) 100% of the original issue price of the Redeeming Preferred Shares; (b) annual interest calculated at a simple interest of 12% per annum on the original issue price of the Redeeming Preferred Shares for the period of time from the date on which the Redeeming Preferred Shares are first issued by the Company until the date of full payment of the redemption price for the Redeeming Preferred Shares; and (c) all accrued or declared but unpaid dividends on the Redeeming Preferred Shares as calculated on day of receipt by the Company of the redemption notice given by the Redeeming Preferred Shareholders; and (ii) a fraction, the numerator of which is the latest amount of the audited net assets of the Company prior to the day of full payment of redemption price, and the denominator of which is the total number of ordinary shares of the Company (on an as converted and fully diluted basis) on the day of receipt by the Company of the redemption notice given by the Redeeming Preferred Shareholders. As at 31 December 2022, the Group classified the Preferred Shares as non-current liabilities on the basis that the Group has the unconditional right to defer settlement for at least twelve months from the reporting date. Subsequent to the end of the reporting period, with the completion of De-SPAC as disclosed in Note 34(d), all the Series A, B, C Preferred Shares had been converted into ordinary shares of the Company on March 29, 2023, those previously received redemption notices were not valid anymore. (d) Liquidation preferences Series A Preferred Shares If there are any assets or funds remaining after the aggregate Series B Preference Amount (as defined below under “Series B Preferred Shares”) and Series C Preference Amount (as defined below under “Series C Preferred Shares”) have been distributed or paid in full to the holders of Series B Preferred Shares and Series C Preferred Shares, the holders of the Series A Preferred Shares shall receive 100% of the Series A Preferred Shares original issue price plus all accrued or declared but unpaid dividends. If upon the occurrence of a Liquidation Event, there is insufficient fund to pay the aforesaid amount to the holders of the Series A Preferred Shares, then the entire assets and funds of the Company legally available for distribution to all members of the Company shall be distributed ratably among the holders of Series A Preferred Shares, on a pari passu Series B Preferred Shares If there are any assets or funds remaining after the aggregate Series C Preference Amount has been distributed or paid in full to the holders of Series C Preferred Shares, the Series B Preferred Shares holders shall be paid out of the remaining legally available funds for distribution and in preference to any distribution of any of the assets or funds of the Company to the holders of the Series A Preferred Shares and the holders of ordinary shares an amount equal to % of the Series B Preferred Shares original issue price plus a simple interest at the rate of % per annum plus all accrued or declared but unpaid dividends (the “Series B Preference Amount”). If upon the occurrence of a Liquidation Event, there is insufficient fund to pay the Series B Preference Amount, then the entire assets and funds of the Company legally available for distribution to all members of the Company shall be distributed ratably among the holders of the Series B Preferred Shares, on a pari passu basis with each other, in proportion to the aggregate Series B Preference Amount to be paid to each such Series B Preferred Shares holder is otherwise entitled to receive. Series C Preferred Shares In the event of a Liquidation Event of the Company, the holders of Series C Preferred Shares shall be entitled to receive, pari passu pari passu Liquidation Event means any liquidation, dissolution, winding up, merger, acquisition, consolidation, issuance or transfer of equity securities or other transaction or series of transactions which causes the then members of the Company to lose controlling or majority voting rights in the Company or the surviving person (if not the Company), or any transaction or series of transactions in which all or substantially all assets including intellectual property of the Company are disposed via sale, lease or other arrangement, or the grant of an exclusive license to all or substantially all of the Company’s intellectual property (other than to one or more wholly-owned subsidiaries of the Company). (e) Voting rights Holders of the Preferred Shares are entitled to the number of votes equal to the number of ordinary shares into which the Preferred Shares are convertible. Except as otherwise required by law, the holders of ordinary shares, as such, shall not be entitled to vote on any amendment to the articles of the Company that relates solely to the rights, preferences, privileges and restrictions of the Preferred Shares, if the holders of the Preferred Shares, as applicable, are entitled to vote thereon as a separate class pursuant to the articles of the Company or pursuant to applicable law. Presentation and Classification The Company elected to designate the Preferred Shares as financial liabilities at FVTPL as a whole. The fair value change of the Preferred Shares is charged/credited to fair value change of Preferred Shares in profit or loss except for the portion attributable to credit risk change which shall be charged/credited to other comprehensive income, if any. The fair value change recognized in profit or loss includes any interest paid, if any, on the financial liabilities. The management of the Company considered that there is insignificant credit risk change on the financial liabilities that drives the fair value change of the Preferred Shares during the years ended December 31, 2020, 2021 and 2022. The movement of the Preferred Shares at the end of each reporting period is as follows: Preferred US$ As of January 1, 2020 133,969 Issue of Series C Preferred Shares 124,250 Change in fair value 26,572 As of December 31, 2020 284,791 Change in fair value 37,424 As of December 31, 2021 322,215 Change in fair value 189,646 As of December 31, 2022 511,861 The Preferred Shares were valued by the management of the Company with reference to valuations carried out by an independent qualified professional valuer not connected with the Group, which has appropriate qualifications and experiences in valuation of similar instruments. The Company used the black-scholes model to determine the underlying share value of the Company and performed an equity allocation based on option pricing model (the “OPM” model) to arrive the fair value of the Preferred Shares at the end of each reporting period. In addition to the underlying share value of the Company determined by black-scholes model, other key valuation assumptions used in OPM model to determine the fair value of the Preferred Shares are as follows: As of December 31, 2020 2021 2022 Time to liquidation 1.5 years 1.5 years 1.25 years Risk-free rate 0.12 % 0.56 % 4.65 % Expected volatility (note) 80 % 72.5 % 75 % Dividend yield 0 % 0 % 0 % Possibility under IPO scenario 45 % 25 % 85 % Possibility under liquidation scenario 55 % 75 % 15 % Note: The expected volatility measured at the standard deviation is based on the historical data of the daily share price movement of comparable companies.

Share Capital_Treasury Shares

Share Capital/Treasury Shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of Share Capital Reserves and other Equity Interest [Abstract]
Share Capital/Treasury Shares	2 2 SHARE CAPITAL/TREASURY SHARES Share capital The share capital as of January 1, 2023 and June 30, 2023 represented the issued ordinary share capital of the Company. NOTES Number of shares Par value per share Amount US$ In thousands of Authorized: As of January 1, 2022, and June 30, 2022 and January 1, 2023 444,343,488 44 As of June 30, 2023 (i ) 600,000,000 65 Issued and fully paid: As of January 1, 2022 393,252,140 40 Exercise of share options (ii ) 6,973,958 0.0001 1 As of June 30, 2022 400,226,098 41 As of June 30, 2022, restated by applying the exchange ratio pursuant to the Business Combination 28,687,806 3 As of January 1, 2023 401,804,327 41 As of January 1, 2023, restated by applying the exchange ratio pursuant to the Business Combination 28,800,932 3 Class B ordinary shares issued to holders of the convertible preferred shares 54,420,964 6 Class A ordinary shares issued in connection to the Business Combination 3,312,715 Class A ordinary shares issued to the Series A preferred shareholders (PIPE) in May 2023 2,668,750 Class B ordinary shares issued to PIPE investors 230,000 Exercise of share options (iii ) 47,443 0.0001 As of June 30, 2023 89,480,804 9 Note i: Note ii: Note iii: All the ordinary shares issued during the six months ended June 30, 2022 and 2023 rank pari passu with the existing shares in all respects. On March 29, 2023, the Company’s Class A ordinary shares and warrants are listed on Nasdaq under the trading symbols “APLM” and “APLMW,” respectively. Pursuant to the Apollomics’ sixth amended and restated memorandum and articles of association (the “MAA”) the authorized share capital of Apollomics is 500,000,000 Class A Ordinary Shares, and 100,000,000 Class B Ordinary Shares, and 50,000,000 preference shares, par value $0.0001 per share. Treasury shares Number of shares Subscription share Amount US$ In thousands of US$ As of January 1, 2022 1,009,724 1,647 Restricted shares vested (83,482 ) 0.0003 (21 ) Early exercised share options vested during the period (429,490 ) 0.0036 (1,558 ) As of June 30, 2022 496,752 68 As of January 1, 2023 496,752 68 Restricted shares vested (496,752 ) 0.0001 (68 ) As of June 30, 2023 —  —  Treasury shares represented unvested restricted shares granted to the director of the Company and the unvested restricted shares issued upon the early exercise of share options as elected by the director of the Company.	25. SHARE CAPITAL/TREASURY SHARES Share capital The share capital as of December 31, 2020, 2021 and 2022 represented the issued ordinary share capital of the Company. Notes Number of Par value Amount US$ US$ Authorized: As of January 1, 2020, December 31, 2020, 2021 and 2022 444,343,488 44 Issued and fully paid: As of January 1, 2020 360,791,045 36 Exercise of share options (i) 25,949,960 0.0001 3 As of December 31, 2020 386,741,005 39 Exercise of share options vested (ii) 6,511,135 0.0001 1 As of December 31, 2021 393,252,140 40 Exercise of share options vested (ii) 8,552,187 0.0001 1 As of December 31, 2022 401,804,327 41 All the ordinary shares and restricted shares issued during the years ended December 31, 2020, 2021 and 2022 rank pari passu Notes: (i) During the year ended December 31, 2020, share option holders exercised their rights to subscribe for 2,873,037 and 23,076,923 shares in the Company at exercise price of US$0.01 and US$0.26 per share, respectively. Out of the 23,076,923 shares at exercise price of US$0.26 per share, 11,918,299 shares were issued upon the early exercise of the share options during the vesting period and these shares are subject to the Repurchase Option (as defined in Note 26) and regarded as unvested restricted shares. The consideration received by the Group on these shares amounting to US$3,099 was recorded as financial liabilities arising from unvested restricted shares (details are set out in Note 22). (ii) During the year ended December 31, 2021, share option holders exercised their rights to subscribe for 6,004,989, 134,375 and 371,771 ordinary shares in the Company at an exercise price of US$0.01, US$0.02 and US$0.21 per share, respectively. (iii) During the year ended December 31, 2022, share option holders exercised their rights to subscribe for 498,958, 7,088,541, 101,146 and 863,542 ordinary shares in the Company at an exercise price of US$0.01, US$0.02, US$0.21 and US$0.26 per share, respectively. Treasury shares Number of Subscription Amount US$ US$ As of January 1, 2020 40,583,273 322 Unvested share options early exercised 11,918,299 0.26 3,099 Restricted shares vested (26,135,657 ) 0.003~0.01 (169 ) As of December 31, 2020 26,365,915 3,252 Restricted shares vested (6,352,715 ) 0.01 (64 ) Early exercised share options vested (5,926,452 ) 0.26 (1,541 ) As of December 31, 2021 14,086,748 1,647 Restricted shares vested (1,164,666 ) 0.01 (21 ) Early exercised share options vested (5,991,847 ) 0.26 (1,558 ) As of December 31, 2022 6,930,235 68 Treasury shares represented unvested restricted shares granted to the directors of the Company and an employee of the Group and the unvested restricted shares issued upon the early exercise of share options as elected by the director of the Company during the vesting period as disclosed in Note 26.

Share-Based Payments

Share-Based Payments	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Share-Based Payments	2 3 SHARE-BASED PAYMENTS On July 19, 2016, the shareholders of the Company approved the adoption of the 2016 equity incentive plans (the “2016 Plan”) for the purpose to secure and retain employees, directors and consultants of the Company (the “Eligible Persons”), provide incentives for them to exert maximum efforts for the success of the Company and any affiliate and provide means by which the Eligible Persons may benefit from increases in value of the ordinary shares of the Company. The 2016 Plan provides for the grant of the following types of share awards: (i) restricted share awards, (ii) share options, (iii) share appreciation rights, (iv) restricted share unit awards, and (v) other share awards. The overall limit on the number of underlying shares which may be delivered pursuant to all awards granted under the 2016 Plan is 337,225,866 and 337,225,866 ordinary shares of the Company as of December 31, 2022 and June 30, 2023, respectively, subject to any adjustments for other dilutive issuances. In connection with the Business Combination, immediately prior to the closing, the Board terminated the 2016 Equity Incentive Plan, and the Board adopted the Apollomics Inc. 2023 Incentive Award Plan (the “Incentive Plan”), which became effective as of the closing. The Company expects to use equity-based awards to promote the Company’s interest by providing its executives with the opportunity to acquire equity interests as an incentive for their remaining in the Company’s service and aligning their interests with those of the Company’s equity holders. The 2023 Incentive Plan allows the Company to make equity and equity-based incentive awards to officers, employees, non-employee of the interests of such individuals with the Company’s interests and the interests of its shareholders, thereby stimulating their efforts on the Company’s behalf and strengthening their desire to remain with the Company and its affiliates. During the six months ended June 30, 2022 and 2023, the Company had issued restricted share awards and share options to the Eligible Persons and no share appreciation rights, restricted share unit awards or other share awards were granted under the 2016 Plan by the Company. Restricted share awards All the restricted shares shall be subject to repurchase at the option by the Company at the subscription price paid by Eligible Persons upon voluntary or involuntary termination of his employment with the Company (the “Repurchase Option”). The Repurchase Option shall be exercised by the Company and/or the designees of the Company as to the number of unreleased shares, within sixty days The aforesaid arrangement has been accounted for as share-based payment transactions. Accordingly, the Group measured the fair value of the unvested restricted shares as of the grant date and is recognizing the amount as compensation expense over the vesting period for each separately vesting portion of the unvested restricted shares. The subscription price received by the Group in relation to the unvested restricted shares that are subject to the Repurchase Option held by the Company have been recognized as financial liabilities arising from unvested restricted shares as disclosed in Note 20. The total expense recognized in the consolidated statements of profit or loss and other comprehensive loss for the restricted shares granted are approximately US$36 thousand and US$39 thousand, for the six months ended June 30, 2022 and 2023, respectively. The following table summarized the Group’s restricted shares movement during the six months ended June 30, 2022 and 2023: 2023 2022 Number of unvested Number of unvested Outstanding as of January 1, 496,752 1,009,724 Vested (496,752 ) (512,972 ) Outstanding as of June 30, —  496,752 The range of subscription price for the restricted shares is US$0.003 to US$0.01 per share. The time-based restricted shares shall be entirely vested ratably on a monthly basis over 48-months 36-months Share options The following table discloses movements of the Company’s share options under the 2016 Plan held by grantees during the six months ended June 30, 2022 and 2023: 2023 2022 Number of Options Weighted-average exercise price Number of Options Weighted-average exercise price US$ US$ Outstanding at January 1, 135,979,705 0.217 155,059,183 0.203 Granted 42,127,240 0.718 2,250,000 0.310 Exercised (661,875 ) 0.125 (6,973,958 ) 0.022 Forfeited (143,750 ) 0.218 (15,568,541 ) 0.225 Outstanding at June 30, 177,301,320 0.337 134,766,684 0.212 Outstanding at June 30, 2023 as converted 12,708,781 Exercisable at the end of the period 92,731,191 58,381,043 Exercisable at the end of June 30, 2023 as converted 6,646,879 No share options granted in the above table under the 2016 Plan will be exercisable after the expiration of 10 years from the date of its grant. In July 2016, the Apollomics Board adopted, and our shareholders approved the CB Therapeutics Inc. 2016 Equity Incentive Plan (the “2016 Plan”). The 2016 Plan has not been amended since its adoption in July 2016. No further awards will be made under the 2016 Plan; however, awards outstanding under the 2016 Plan will continue to be governed by their existing terms. As of June 30, 2023 there were 6,646,879 options exercisable after applying the exchange ratio under the 2016 Plan. The share options outstanding as of June 30, 2022 and 2023 had a weighted average remaining contractual life of 7.8 years and 7.07 years, respectively. During the six months ended June 30, 2022 and 2023, the weighted average fair value of the share options granted is US$0.310 per share and US$0.5334 per share, respectively. The time-based share options will be vested ratably on a monthly basis over range of 24-months 48-months 12-months 36-months 0 and US$ In connection with the Business Combination, immediately prior to the closing, the Board terminated the 2016 Equity Incentive Plan, and the Board adopted the Apollomics Inc. The 2023 Equity Incentive OPM model was used to determine the fair value of the option granted. The key inputs for the share options granted during the periods were as follows: For the six months ended 2023 2022 Grant date option fair value per share US$0.502 US$0.152 Exercise price US$0.717 US$0.310 Expected volatility (note i) 78 % 75 % Expected life 6.078 years 6.078 years Risk-free rate 3.98 % 1.35 % Expected dividend yield 0 % 0 % Note i: The total expense recognized in the unaudited condensed consolidated statements of loss and other comprehensive income for share options granted under the 2016 Plan are approximately US$2.0 million and US$5.3 million for the six months ended June 30, 2022 and 2023, respectively.	26. SHARE-BASED PAYMENT TRANSACTIONS On July 19, 2016, the shareholders of the Company approved the adoption of the 2016 equity incentive plans (the “2016 Plan”) for the purpose to secure and retain employees, directors and consultants of the Company (the “Eligible Persons”), provide incentives for them to exert maximum efforts for the success of the Company and any affiliate and provide means by which the Eligible Persons may benefit from increases in value of the ordinary shares of the Company. The 2016 Plan provides for the grant of the following types of share awards: (i) restricted share awards, (ii) share options, (iii) share appreciation rights, (iv) restricted share unit awards, and (v) other share awards. The overall limit on the number of underlying shares which may be delivered pursuant to all awards granted under the 2016 Plan is 337,225,866 and 337,225,866 ordinary shares of the Company as of December 31, 2021 and 2022, respectively, subject to any adjustments for other dilutive issuances. During the years ended December 31, 2020, 2021 and 2022, no share appreciation rights, restricted share unit awards or other share awards were granted under the 2016 Plan by the Company. Restricted share awards All the restricted shares shall be subject to repurchase at the option by the Company at the subscription price paid by Eligible Persons upon voluntary or involuntary termination of his employment with the Company (the “Repurchase Option”). The Repurchase Option shall be exercised by the Company and/or the designees of the Company as to the number of unreleased shares, within sixty days The aforesaid arrangement has been accounted for as share-based payment transactions. Accordingly, the Group measured the fair value of the unvested restricted shares as of the grant date and is recognizing the amount as compensation expense over the vesting period for each separately vesting portion of the unvested restricted shares. The subscription price received by the Group in relation to the unvested restricted shares that are subject to the Repurchase Option held by the Company have been recognized as financial liabilities arising from unvested restricted shares as disclosed in Note 22. The total expense recognized in the consolidated statements of profit or loss and other comprehensive income for the restricted shares granted are approximately US$89, US$7 and US$39, for the years ended December 31, 2020, 2021 and 2022, respectively. The following table summarized the Group’s restricted shares movement during the years ended December 31, 2020, 2021 and 2022: 2020 2021 2022 Number of Number of Number of Outstanding at January 1, 40,583,273 14,447,616 8,094,901 Vested (26,135,657 ) (6,352,715 ) (1,164,666 ) Outstanding at December 31, 14,447,616 8,094,901 6,930,235 The range of subscription price for the restricted shares is US$ to US$ per share. The time-based restricted shares shall be entirely vested ratably on a monthly basis over 48-months vesting period or with % be vested on the first anniversary of the vesting inception date and remaining portion vested ratably on a monthly basis over 36-months vesting period. The milestone-based restricted shares will be vested upon achievement of specified performance conditions. The expected vesting period is estimated by the management of the Company based on the most likely outcome of each of the performance condition. During the year ended December 31, 2020, 2021 and 2022, , and milestone-based restricted shares have been vested, respectively. Share options The following table discloses movements of the Company’s share options under the 2016 Plan held by grantees during the years ended December 31, 2020, 2021 and 2022: 2020 2021 2022 Number of Weighted- Number of Weighted- Number of Weighted- US$ US$ US$ Outstanding at January 1, 57,835,912 0.015 151,133,235 0.169 155,059,183 0.203 Granted 119,663,533 0.256 39,715,000 0.279 11,500,000 0.310 Exercised (25,949,960 ) 0.232 (6,511,135 ) 0.022 (8,552,187 ) 0.046 Forfeited (416,250 ) 0.061 (29,277,917 ) 0.169 (22,027,291 ) 0.232 Outstanding at December 31, 151,133,235 0.169 155,059,183 0.203 135,979,705 0.217 Exercisable at the end of the year 41,736,788 78,269,054 67,667,737 No share options granted in the above table under the 2016 Plan will be exercisable after the expiration of 10 years from the date of its grant. The share options outstanding as of December 31, 2020, 2021 and 2022 had a weighted average remaining contractual life of 8.9 years, years and years, respectively. During the year ended December , , and , the weighted average fair value of the share options granted is US$ per share, US$ per share and US$ per share, respectively. The time-based share options will be vested ratably on a monthly basis over range of 24-months 48-months 12-months 36-months 11,918,299 OPM model was used to determine the fair value of the option granted. The key inputs into the model were as follows: Years ended December 31, 2020 2021 2022 Grant date option fair value per share US$ 0.0549-0.1430 US$ 0.1430-0.1544 US$ 0.0933-0.1517 Exercise price US$0.21-0.26 US$0.26-0.31 US$0.31 Expected volatility (note) 70%-80 % 75%-80 % 75%-77.5 % Expected life 6.078 years 6.078 years 6.078 years Risk-free rate 0.36%-1.45 % 0.51%-1.09 % 1.35%-3.98 % Expected dividend yield 0 % 0 % 0 % Note: The total expense recognized in the consolidated statements of profit or loss and other comprehensive income for share options granted under the 2016 Plan are approximately US$4,421, US$8,115 and US$3,543, which included consultancy fees of approximately US$18, US$129 and US$27 for the years ended December 31, 2020, 2021 and 2022, respectively.

Capital Risk Management

Capital Risk Management	12 Months Ended
	Dec. 31, 2022
Capital Risk Management [Abstract]
Capital Risk Management	27. CAPITAL RISK MANAGEMENT The Group manages its capital to ensure the Group will be able to continue as a going concern while maximizing the return to stakeholders through the optimization of the debt and equity balance. The Group’s overall strategy remains unchanged throughout the years ended December 31, 2020, 2021 and 2022. The capital structure of the Group consists of net debt, which includes lease liabilities and Preferred Shares as disclosed in Notes 23 and 24, respectively, net of cash and cash equivalents, and equity attributable to owners of the Company, comprising issued share capital, share premium, accumulated losses and various reserves. The directors of the Company regularly review the capital structure from time to time. As part of this review, the directors of the Company consider the cost of capital and the risks associated with each class of capital. Based on recommendations of the directors of the Company, the Group will balance its overall capital structure through the payment of dividends, new share issues as well as raising new debts or redemption of existing debts.

Fair Value Measurements of Fina

Fair Value Measurements of Financial Instruments	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of detailed information about financial instruments [abstract]
Fair Value Measurements of Financial Instruments	2 4 FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS (i) Fair value of the Group’s financial assets and financial liabilities that are measured at fair value on a recurring basis Some of the Group’s financial assets and financial liabilities are measured at fair value at the end of each reporting period. The following table gives information about how the fair values of these financial assets and financial liabilities are determined (in particular, the valuation techniques and inputs used). Fair value as of June 30, 2023 December 31, Fair Valuation technique(s) and key Significant Relationship of to fair value US$ US$ Financial assets Market fund 20,400 19,067 Level 1 Redemption value quoted by banks N/A N/A Financial liabilities Convertible preferred shares —  511,861 Level 3 Black-Scholes model and OPM Possibility for IPO scenario (note) The higher the Fair value as of June 30, 2023 December 31, Fair Valuation technique(s) and key Significant Relationship of to fair value US$ US$ Maxpro public warrants assumed by Apollomics (Note 5) 880 —  Level 1 The public warrants are traded on the Nasdaq, the valuation is based on unadjusted quoted prices in active markets for identical assets of liabilities N/A N/A Maxpro private warrants assumed by Apollomics , and Private warrants issued in connection with the conversion of the promissory notes payable to the Maxpro Sponsor (Note 5) 42 Level 2 Private warrants are considered to be economically equivalent to the public warrants. As such, the valuation of the public warrants was used to value the private warrants N/A N/A Penny Warrants (Note 5) 329 —  Level 3 Black-Scholes model — the key inputs are: underlying share price, expected life in years, risk-free rate, expected volatility, and exercise price N/A N/A Total warrant liabilities: 1,251 Note: (ii) Reconciliation of Level 3 fair value measurements Details of reconciliation of Level 3 fair value measurement for the preferred shares are set out in Note 2 1 (iii) Fair value of financial assets and financial liabilities that are not measured at fair value The management of the Company consider that the carrying amount of the Group’s financial assets and financial liabilities recorded at amortized cost in the unaudited condensed consolidated financial statements approximate their fair values. Such fair values have been determined in accordance with generally accepted pricing models based on a discounted cash flow analysis.	28. FINANCIAL INSTRUMENTS a. Categories of financial instruments As of December 31, 2021 2022 US$ US$ Financial assets Financial assets at FVTPL 23,744 19,067 Amortized cost 78,702 39,983 Financial liabilities Financial liability at FVTPL 322,215 511,861 Amortized cost 7,654 7,606 b. Financial risk management objectives and policies Financial risk factors The Group’s major financial instruments include rental deposits, financial asset at FVTPL, time deposits with original maturity over three months, cash and cash equivalents, other payables, financial liabilities arising from unvested restricted shares and convertible preferred shares. Details of the financial instruments are disclosed in respective notes. The Group’s activities expose it to a variety of financial risks: market risk (including currency risk, interest rate risk and other price risk), credit and counterparty risk and liquidity risk. The policies on how to mitigate these risks are set out below. The management of the Company manage and monitor these exposures to ensure appropriate measures are implemented on a timely and effective manner. Market risk Currency risk Certain bank balances, deposits and other payables are denominated in currencies other than the functional currency of the group entities, which exposes the Group to foreign currency risk. The Group currently does not have a foreign currency hedging policy. However, the management monitors foreign exchange exposure and will consider hedging significant foreign currency exposure should the need arise. The carrying amounts of the Group’s foreign currency denominated m on Assets Liabilities As of December 31, As of December 31, 2021 2022 2021 2022 US$ US$ US$ US$ Renminbi (“RMB”) 8,376 8,940 512 1,210 AUD 1,145 1,300 544 1,449 9,521 10,240 1,056 2,659 Sensitivity analysis The Group is mainly exposed to the fluctuation of foreign exchange rate of RMB and AUD. Th y Years ended December 31, 2020 2021 2022 US$ US$ US$ Impact of RMB on loss for the year (18 ) 295 386 Impact of AUD on loss for the year 49 22 (7 ) In management’s opinion, the sensitivity analysis is unrepresentative of the inherent foreign exchange risk as the year end exposure does not reflect the exposure during the years ended December 31, 2020, 2021 and 2022. Interest rate risk The Group are exposed to fair value interest rate risk in relation to time deposits, lease liabilities and Preferred Shares as disclosed in Notes 20, 23 and 24, respectively. The Group are also exposed to cash flow interest rate risk in relation to variable-rate bank balances as disclosed in Note 20. The Group’s cash flow interest rate risk are mainly concentrated on the fluctuation of interest rates on bank balances. The management of the Company consider that the exposure of cash flow interest rate risk arising from variable-rate bank balances is insignificant, therefore no sensitivity analysis on such risk has been prepared. Other price risk The Group are exposed to other price risk arising from P ref Sensitivity analysis Preferred Shares The sensitivity analysis of the Preferred Shares has been disclosed in Note 28(c). Investment in market fund in the US No sensitivity analysis is performed as the management of the Company consider that the exposure of other price risk arising from the investment in market fund in the US is insignificant because the investment is mainly on US treasury bonds with high credit rating and liquidity. Credit and counterparty risk Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting financial loss to the Group. In order to minimize the credit risk The Group’s internal credit risk grading assessment comprises the following categories: Internal credit rating Description Financial assets at Low risk The counterparty has a low risk of default and does not have any 12-month ECL Watch list Debtor frequently repays after due dates but settles the amounts in full 12-month ECL Doubtful There have been significant increases in credit risk since initial recognition through information developed internally or external resources Lifetime - not credit-impaired Loss There is evidence indicating the asset is credit-impaired Lifetime - credit-impaired Write-off There is evidence indicating that the debtor is in severe financial difficulty and the Group has no realistic prospect of recovery Amount is written off External credit rating Internal credit rating 12-month or lifetime ECL The Group As of December 31, 2021 2022 US$ US$ Financial assets at amortized cost (at gross carrying amount) Deposits N/A Low risk 12-month ECL 120 129 Time deposits with original maturity over three months A3 N/A 12-month 31,842 7,179 Cash and cash equivalents A3 to Aa2 N/A 12-month 46,740 32,675 78,702 39,983 Deposits The Group assessed the ECL for its deposits individually based on internal credit rating which, in the opinion of the management of the Company, have no significant increase in credit risk since initial recognition. ECL is estimated based on historical observed default rates over the expected life of debtors and is adjusted for forward-looking information that is available without undue cost or effort. No 12-month Cash and cash equivalents and time deposits with original maturity over three months A significant portion of the Group’s bank balances and deposits are placed with international banks in the US. The credit risks on bank balances and deposits are limited because the counterparties are banks with high credit ratings assigned by international credit-rating agencies and are all classified as low risk by the Group by reference to available external credit rating. Other than the credit risks mentioned above, the Group do not have any other significant concentration of credit risk. No 12-month Liquidity risk As at December 31, 2022, the Group recorded net liabilities of US$$ . In the management of liquidity risk, the management of the Company have reviewed the Group’s cash flow projections to ensure the Group maintains a level of cash and cash equivalents deemed adequate by the management to finance the Group’s operations and mitigate the effects of fluctuations in cash flows. The Group are dependent upon its Preferred Shares as significant sources of liquidity. The following table details the Group’s remaining contractual maturity for its non-derivative Liquidity and interest risk table Weighted average interest rate On demand or less than 1 month 1 to 3 months 3 months to 1 year 1 to 2 years 2 to 4 years Total undiscounted cash flows Carrying amount % US$ US$ US$ US$ US$ US$ US$ December 31, 2021 Convertible Preferred Shares (note) 12 — — — 318,399 — 318,399 274,966 Other payables N/A 6,007 — — — — 6,007 6,007 Financial liabilities arising from unvested restricted shares N/A 1,647 — — — — 1,647 1,647 Total 7,654 — — 318,399 — 326,053 282,620 Lease liabilities 5.42 48 108 447 592 23 1,218 1,036 December 31, 2022 Convertible Preferred Shares (note) 12 — — — 338,492 — 338,492 378,332 Other payables N/A 7,538 — — — — 7,538 7,538 Financial liabilities arising from unvested restricted shares N/A 68 — — — — 68 68 Total 7,606 — — 338,492 — 346,098 385,938 Lease liabilities 5.38 49 268 391 143 260 1,111 991 Note: The cash outflow for Preferred Shares included those for Series B Preferred Shares and Series C Preferred Shares which have redemption feature as disclosed in Note 24(c). There is no of c. Fair values measurements of financial instruments (i) Fair value of the Group’s financial assets and financial liabilities that are measured at fair value on a recurring basis Some of the Group’s financial assets and financial liabilities are measured at fair value at the end of each reporting period. The following table gives information about how the fair values of these financial assets and financial liabilities are determined (in particular, the valuation techniques and inputs used). (i) F Fair value as of Fair value hierarchy Valuation technique(s) and key inputs Significant unobservable inputs Relationship of unobservable inputs to fair value December 31, 2021 2022 US$ US$ Financial assets Market fund 23,744 19,067 Level 2 Redemption N/A N/A Financial liabilities Convertible Preferred Shares 322,215 511,861 Level 3 Black-scholes Possibility for The Note: A 10% increase or decrease in the possibility for IPO scenario holding all other variables constant will increase or decrease the fair value of convertible Preferred Shares by US$23,811 or US$22,166 and US$42,888 or US$41,969 as of December 31, 2021 and 2022, respectively. (ii) Reconciliation of Level 3 fair value measurements Details of reconciliation of Level 3 fair value measurement for the convertible Preferred Shares are set out in Note 24 (iii) Fair value of financial assets and financial liabilities that are not measured at fair value The management of the Company consider that the carrying amount of the Group’s financial assets and financial liabilities recorded at amortized cost in the consolidated financial statements approximate their fair values. Such fair values have been determined in accordance with generally accepted pricing models based on a discounted cash flow analysis.

Retirement Benefits Plan

Retirement Benefits Plan	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Employee benefits [Abstract]
Retirement Benefits Plan	2 5 RETIREMENT BENEFITS PLAN The employees employed by the Zhejiang Crownmab Biotech Co.Ltd, PRC subsidiary are members of the state-managed retirement benefits scheme operated by the PRC government. The PRC subsidiary is required to contribute a certain percentage of their payroll to the retirement benefits scheme to fund the benefits. The only obligation of the Group with respect to the retirement benefits scheme is to make the required contributions under the scheme. The Group maintains multiple qualified contributory saving plans as allowed under Section 401(k) of the Internal Revenue Code in the US. These plans are defined contribution plans covering employees employed in the US and provide for voluntary contributions by employees, subject to certain limits. The contributions are made by both the employees and the employer. The employees’ contributions are primarily based on specified dollar amounts or percentages of employee compensation. The total cost charged to profit or loss of US$434 thousand and US$525 thousand, respectively, represents contributions paid or payable to the above schemes by the Group for the six months ended June 30, 2022 and 2023. At the end of each reporting period, there were no forfeited contributions which arose upon employees leaving the schemes prior to their interests in the Group’s contribution becoming fully vested and which are available to reduce the contributions payable by the Group in future years.	29. RETIREMENT BENEFITS PLAN The employees employed by the PRC subsidiary are members of the state-managed retirement benefits scheme operated by the PRC government. The PRC subsidiary is required to contribute a certain percentage of their payroll to the retirement benefits schemes to fund the benefits. The only obligation of the Group with respect to the retirement benefits schemes is to make the required contributions under the scheme. The Group maintains multiple qualified contributory saving plans as allowed under Section 401(k) of the Internal Revenue Code in the US. These plans are defined contribution plans covering employees employed in the US and provide for voluntary contributions by employees, subject to certain limits. The contributions are made by both the employees and the employer. The employees’ contributions are primarily based on specified dollar amounts or percentages of employee compensation. The total cost charged to profit or loss of US$ , US$ and US$ , respectively, represents contributions paid or payable to the above schemes by the Group for the years ended December 31, 2020, 2021 and 2022. At the end of each reporting period, there were no forfeited contributions which arose upon employees leaving the schemes prior to their interests in the Group’s contribution becoming fully vested and which are available to reduce the contributions payable by the Group in future years.

Related Party Disclosures

Related Party Disclosures	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Related Party Disclosures [Abstract]
Related Party Disclosures	26. RELATED PARTY DISCLOSURES (i) Compensation of key management personnel The remuneration of directors of the Company and other members of key management were as follows: For the six months ended   2023     2022   (In thousands of US$) US$ US$ Short term benefits 1,626 1,540 Retirement benefit scheme contributions 8 6 Share-based payment 2,673 1,117 4,307 2,663 The remuneration of key management personnel is determined by the directors of the Company having re gar	30. RELATED PARTY DISCLOSURES (i) Transactions Save as disclosed elsewhere in the consolidated financial statements, the Group also entered into the following transactions with its related party: Years ended December 31, Related parties Relationship Nature of transactions 2020 2021 2022 US$ US$ US$ Dr. Redkar Executive director of the Company Loan interest income 2 — — (ii) Balances As of January 1, 2020, the balance of loan to a director is US$131. The amount is due from Dr. Redkar and secured by 40,849,813 ordinary shares of the Company held by Dr. Redkar, carrying interest at 2.07% per annum and repayable on demand. During the year ended December 31, 2020, the loan was fully repaid. The maximum amount outstanding during the year ended December 31, 2020 were US$133. (iii) Compensation of key management personnel The remuneration of directors of the Company and other members of key management were as follows: Years ended December 31, 2020 2021 2022 US$ US$ US$ Short term benefits 1,685 2,214 2,473 Retirement benefit scheme contributions 9 12 12 Share-based payment 3,681 6,131 1,820 5,375 8,357 4,305 The remuneration of key management personnel is determined by the directors of the Company having regard to the performance of individuals and market trends.

Reconciliation of Liabilities A

Reconciliation of Liabilities Arising from Financing Activities	12 Months Ended
	Dec. 31, 2022
Disclosure of reconciliation of liabilities arising from financing activities [abstract]
Reconciliation of Liabilities Arising from Financing Activities	31. RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES The table below details changes in the Group’s liabilities arising from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are those for which cash flows were, or future cash flows will be, classified in the Group’s consolidated statements of cash flows as cash flows from financing activities. Convertible Preferred Shares Lease liabilities Accrued issuance costs in respect of convertible Preferred Shares (under other payables) Accrued share issue costs (under other payables) Total US$ US$ US$ US$ US$ As of January 1, 2020 133,969 1,674 — — 135,643 Financing cash flows 124,250 (544 ) (3,782 ) (439 ) 119,485 Non-cash Fair value change 26,572 — — — 26,572 New leases entered — 309 — — 309 Issue costs in respect of convertible Series C Preferred Shares accrued — — 3,782 — 3,782 Issue costs accrued — — — 950 950 Interest expense — 72 — — 72 As of December 31, 2020 284,791 1,511 — 511 286,813 Financing cash flows — (611 ) — (1,173 ) (1,784 ) Non-cash Fair value change 37,424 — — — 37,424 New leases entered — 53 — — 53 Issue costs accrued — — — 1,306 1,306 Interest expense — 83 — — 83 As of December 31, 2021 322,215 1,036 — 644 323,895 Financing cash flows — (686 ) — — (686 ) Non-cash Fair value change 189,646 — — — 189,646 New leases entered — 548 — — 548 Reversal on accrued share issue costs — — — (644 ) (644 ) Interest expense — 93 — — 93 As of December 31, 2022 511,861 991 — — 512,852

Major Non-Cash Transactions

Major Non-Cash Transactions	12 Months Ended
	Dec. 31, 2022
Major Non-Cash Transactions [Abstract]
Major Non-Cash Transactions	32. MAJOR NON-CASH During the years ended December 31, 2020, 2021 and 2022: (i) the Group entered into new lease agreements for the use of offices and, plant and equipment for 12 months to 60 months. On the lease commencement, the Group recognized US$309, US$53 and US$548 of right-of-use (ii) financial liabilities arising from unvested restricted shares and treasury shares of US$169, US$1,605 and US$ 1,579 (iii) financial liabilities arising from unvested share options of US$3,099, nil and nil, respectively have been recognized upon the early exercise of share options during the vesting period.

Restricted Net Assets

Restricted Net Assets	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Restricted Assets [Abstract]
Restricted Net Assets	27. RESTRICTED NET ASSETS The Company’s ability to pay dividends may depend on the Company receiving distributions of funds from its subsidiaries. The Company’s PRC subsidiaries are subject to relevant PRC statutory laws and regulations which permit payments of dividends only out of its retained earnings, if any, as determined in accordance with PRC accounting standards and regulations. In the event of such dividends being declared, there would be PRC withholding tax on such dividends. The results of operations reflected in the unaudited condensed consolidated financial statements prepared in accordance with IAS 34 differ from those reflected in the statutory financial statements of the Company’s PRC subsidiaries. Foreign exchange and other regulations in the PRC further restrict the Company’s PRC subsidiaries from transferring funds to the Company in the form of dividends, loans and advances. As of December 31, 2022 and June 30, 2023, amounts restricted are the paid-in m	33. RESTRICTED NET ASSETS The Company’s ability to pay dividends may depend on the Company receiving distributions of funds from its subsidiaries. The Company’s PRC subsidiaries are subject to relevant PRC statutory laws and regulations which permit payments of dividends only out of its retained earnings, if any, as determined in accordance with PRC accounting standards and regulations. The results of operations reflected in the consolidated financial statements prepared in accordance with IFRSs differ from those reflected in the statutory financial statements of the Company’s PRC subsidiaries. Foreign exchange and other regulations in the PRC further restrict the Company’s PRC subsidiaries from transferring funds to the Company in the form of dividends, loans and advances. As of December 31, 2021 and 2022, amounts restricted are the paid-in

Subsequent Events

Subsequent Events	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of non-adjusting events after reporting period [abstract]
Subsequent Events	28. SUBSEQUENT EVENTS The Group has evaluated subsequent events through September 2 8	34. SUBSEQUENT EVENTS The Group has evaluated subsequent events through April 28 , a. From January 2023 to April 2023, the Company granted 42,127,240 share options to certain employees and consultants with exercise price of US$ 0.7176 per share. Out of which, 100,000 share options granted shall vest ratably on a monthly basis over 24-months 36-months period; b. From January 2023 to April 2023, share option holders exercised their rights to subscribe for 435,833 ordinary shares in the Company at a weighted average exercise price of US$ 0.0816 per share; c. On February 9, 2023, in connection with the business combination (as detailed in note 1:1.25 one-fourth combination; d. The Company completed its business combination on March 29, 2023 (the “Closing Date”), pursuant to the business On the Closing Date, Merger Sub merged with and into Maxpro (the “Business Combination”), and Merger Sub ceased to exist and Maxpro continued as the surviving corporation, as a result of which: (A) Apollomics issued a total of 3,312,715 Class A Ordinary Shares, for Maxpro Class A common stock (“Maxpro Class A Common Stock”) acquired by virtue of the Business Combination on a one-for-one basis; and (B) a total of 10,814,150 issued and outstanding Maxpro warrants to purchase a share of Maxpro Class A Common Stock were assumed by Apollomics and each became exercisable for one Apollomics Class A Ordinary Share. Immediately prior to the Closing Date, a total of 759,231,633 Apollomics pre-closing preferred shares, par value $ 0.0001 per share, were converted (the “Pre-Closing Conversion”) into 759,231,633 ordinary shares of Apollomics $ 0.0001 per share (“Pre-Closing Apollomics Ordinary Shares”). Immediately following the Pre-Closing Conversion, but prior to the C 1,161,471,793 issued and outstanding Pre-Closing Apollomics Ordinary Shares were converted into 83,253,123 Class B ordinary shares, par value $ 0.0001 per share equal to the product of (A) the 1,161,471,793 number of Pre-Closing Apollomics Ordinary Shares prior to the conversion, multiplied by (B) the Exchange Ratio which is 0.071679 89.9 million Pre-Closing Apollomics Ordinary Shares divided by the aggregate number of fully-diluted Apollomics shares (as further described in the BCA) immediately prior to the conversion. The business combination was effected through the issuance of shares of Apollomics to Maxpro stockholders, and therefore Apollomics is the accounting acquirer. Subsequent to the Business Combination, Apollomics’ shareholders have a majority of the voting power of Apollomics, Apollomics’ operations comprise all of the ongoing operations of Apollomics, Apollomics controls a majority of the current governing body of Apollomics, and Apollomics’ senior management comprises all of the senior management of Apollomics following the completion of the Business Combination. As Maxpro does not meet the definition of a business in accordance with IFRS 3 Business Combinations, Apollomics accounted for acquisition of Maxpro by recognizing the individual assets acquired, the stock exchange listing service acquired, the liabilities assumed in the transaction, and cash. The fair value of Apollomics shares transferred to Maxpro stockholders in excess of the fair value of net identifiable assets of Maxpro represents compensation for the service of a stock exchange listing for its shares and is accounted for as an expense in Post-Closing Apollomics at the consummation of the business combination, with no goodwill and intangible asset recorded. The Group is still assessing the financial impacts of the Business Combination

Schedule I - Additional Financi

Schedule I - Additional Financial Information of Parent Company	12 Months Ended
	Dec. 31, 2022
Additional information [abstract]
Schedule I - Additional Financial Information of Parent Company	Schedule I - Additional financial information of parent company APOLLOMICS INC. Condensed Profit or Loss and Other Comprehensive Income (All amounts in thousands of US$) Years ended December 31, 2020 2021 2022 US$ US$ US$ Other income 91 42 112 Other gains and losses (88 ) — — Fair value change of financial assets at FVTPL 108 2 323 Fair value change of convertible preferred shares (26,572 ) (37,424 ) (189,646 ) Research and development expenses (2,131 ) (2,643 ) (992 ) Administrative expenses (4,877 ) (4,494 ) (1,982 ) Issuance costs for convertible preferred shares (3,782 ) — — Other expense (3,307 ) (4,522 ) (5,532 ) Share of loss in subsidiaries (34,347 ) (45,757 ) (43,094 ) Loss before taxation (74,905 ) (94,796 ) (240,811 ) Income tax credit (expense) — — — Loss and total comprehensive expenses for the year, attributable to owners of the Company (74,905 ) (94,796 ) (240,811 ) Schedule I - Additional financial information of parent company APOLLOMICS INC. Condensed Statements of Financial Position (All amounts in thousands of US$) As of December 31, 2021 2022 US$ US$ Non-current Intangible assets 1,798 1,778 Amount due from subsidiaries 70,682 70,560 Total non-current 72,480 72,338 Current assets Deposits, prepayments and deferred expenses 2,812 — Financial assets at FVTPL 23,744 19,067 Cash and cash equivalents 32,861 6,001 Total current assets 59,417 25,068 Total assets 131,897 97,406 Current liabilities Other payables and accruals 4,690 2,986 Financial liabilities arising from unvested restricted shares 1,647 68 Total current liabilities 6,337 3,054 Net current assets 53,080 22,014 Total assets less current liabilities 125,560 94,352 Non-current Convertible preferred shares 322,215 511,861 Deficit in subsidiaries 16,207 30,611 Total non-current 338,422 542,472 Net liabilities (212,862 ) (448,120 ) Equity Share capital 40 41 Treasury shares (1,647 ) (68 ) Share premium 11,888 12,279 Reserves 12,292 14,228 Accumulated losses (235,435 ) (474,600 ) (212,862 ) (448,120 ) Schedule I - Additional financial information of parent company APOLLOMICS INC. Condensed Statements of Cash Flows (All amounts in thousands of US$) Years ended December 31, 2020 2021 2022 US$ US$ US$ OPERATING ACTIVITIES Loss before taxation (74,905 ) (94,796 ) (240,811 ) Adjustments for: Share of loss in subsidiaries 34,347 45,757 43,094 Interest income (91 ) (42 ) (112 ) Amortization of intangible assets — 20 20 Fair value change of financial assets at FVTPL (108 ) (2 ) (323 ) Fair value change of convertible preferred shares 26,572 37,424 189,646 Share-based payment expenses 4,510 4,056 818 Issuance costs for convertible preferred shares 3,782 — — Non-cash — — (2,563 ) Operating cash flows before movements in working capital (5,893 ) (7,583 ) (10,231 ) (Increase)/decrease in deposits, prepayments and deferred expenses (1,579 ) 162 2,812 Increase in other payables and accruals 6,288 1,119 859 NET CASH USED IN OPERATING ACTIVITIES (1,184 ) (6,302 ) (6,560 ) INVESTING ACTIVITIES Interest received 91 42 112 Investment in subsidiaries (16,596 ) (27,150 ) (25,926 ) Advance to subsidiaries (63,634 ) (4,818 ) (2,013 ) Repayment from subsidiaries — — 2,135 Purchase of intangible assets — (1,500 ) — Repayment of loan to a director 131 — — Proceeds from disposal of financial asset at FVTPL — — 5,000 NET CASH USED IN INVESTING ACTIVITIES (80,008 ) (33,426 ) (20,692 ) FINANCING ACTIVITIES Proceeds on issue of convertible preferred shares 124,250 — — Proceeds from issue of shares upon exercise of share options 6,029 141 392 Issuance costs paid for convertible preferred shares (3,782 ) — — Accrued issuance costs paid (439 ) (1,173 ) — NET CASH FROM (USED IN) FINANCING ACTIVITIES 126,058 (1,032 ) 392 NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 44,866 (40,760 ) (26,860 ) CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR 28,755 73,621 32,861 CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 73,621 32,861 6,001 Schedule I - Additional financial information of parent company APOLLOMICS INC. Notes to the condensed Financial Information of Parent Company 1. Schedule I has been provided pursuant to the requirements of Rule 12-04(a) 5-04(c) S-X, 2. The condensed financial information has been prepared using the same accounting policies as set out in the consolidated financial statements except that the equity method has been used to account for investments in its subsidiaries. For the purpose of this Schedule I, Apollomics Inc., as the parent company, records its investments in subsidiaries under the equity method of accounting in accordance with International Accounting Standards 27 Separate Financial Statements 3. Certain information and footnote disclosures normally included in financial statements prepared in accordance with IFRSs have been condensed or omitted. The footnote disclosures provide certain supplemental information relating to the operations of the Company and, as such, these statements should be read in conjunction with the notes to the accompanying consolidated financial statements. 4. As of December 31, 2021 and 2022, there were no material contingencies, significant provisions of long-term obligations, mandatory dividend or guarantees of Apollomics Inc, other than the redemption requirements of convertible preferred shares.

Principal Accounting Policies (

Principal Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Disclosure of Summary of Significant Accounting Policies [Abstract]
Basis of consolidation	Basis of consolidation The consolidated financial statements incorporate the financial statements of Apollomics and entities controlled by Apollomics and its subsidiaries. Control is achieved when the Company: • has power over the investee; • is exposed, or has rights, to variable returns from its involvement with the investee; and • has the ability to use its power to affect its returns. The Group reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Specifically, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statements of profit or loss and other comprehensive income from the date the Group gains control until the date when the Group ceases to control the subsidiary. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Group’s accounting policies. All intragroup assets, liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on consolidation.
Foreign currencies	Foreign currencies In preparing the financial statements of each individual group entity, transactions in currencies other than the functional currency of that entity (foreign currencies) are recognized at the rates of exchanges prevailing on the dates of the transactions. At the end of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. Non-monetary Exchange differences arising on the settlement of monetary items, and on the retranslation of monetary items, are recognized in profit or loss in the period in which they arise.
Government grants	Government grants Government grants are not recognized until there is reasonable assurance that the Group will comply with the conditions attaching to them and that the grants will be received. Government grants related to income that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the Group with no future related costs are recognized in profit or loss in the period in which they become receivable. Such grants are presented under “other income”.
Retirement benefits costs	Retirement benefits costs Payments to defined contribution retirement benefit plans, including the defined contribution plan in the US, state-managed retirement benefit schemes in the People’s Republic of China (the “PRC”) are recognized as an expense when employees have rendered service entitling them to the contributions.
Short-term employee benefits	Short-term employee benefits Short-term employee benefits are recognized at the undiscounted amount of the benefits expected to be paid as and when employees rendered the services. All short-term employee benefits are recognized as an expense unless another IFRS requires or permits the inclusion of the benefit in the cost of an asset. A liability is recognized for benefits accruing to employees (such as wages, salaries and leave entitlement) after deducting any amount already paid.
Share-based payments	Share-based payments Equity-settled share-based payment transactions Share options and restricted shares granted to employees and others providing similar services Equity-settled share-based payments to employees and others providing similar services are measured at the fair value of the equity instruments at the grant date. The fair value of the equity-settled share-based payments determined at the grant date without taking into consideration all non-market non-market When share options are exercised or the restricted shares are vested, the amount previously recognized in share-based payment reserve will be transferred to other reserve. When the share options are forfeited after the vesting date or are still not exercised at the expiry date, the amount previously recognized in share-based payment reserve will be transferred to accumulated losses.
Taxation	Taxation Income taxation represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from ‘loss before taxation’ because of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of each reporting period. Deferred tax is recognized on temporary differences between the carrying amounts of assets and liabilities in the consolidated financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognized for all taxable temporary differences. Deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilized. Such deferred tax assets and liabilities are not recognized if the temporary difference arises from the initial recognition of assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit. Deferred tax liabilities are recognized for taxable temporary differences associated with investments in subsidiaries, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets arising from deductible temporary differences associated with such investments are only recognized to the extent that it is probable that there will be sufficient taxable profits against which to utilize the benefits of the temporary differences and they are expected to reverse in the foreseeable future. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of each reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of each reporting period, to recover or settle the carrying amount of its assets and liabilities. For the purposes of measuring deferred tax for leasing transactions in which the Group recognizes the right-of-use right-of-use For leasing transactions in which the tax deductions are attributable to the lease liabilities, the Group applies IAS 12 requirements to the leasing transaction as a whole. Temporary differences relating to right-of-use right-of-use Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied to the same taxable entity by the same taxation authority. Current and deferred tax are recognized in profit or loss.
Plant and equipment	Plant and equipment Plant and equipment are stated at cost less subsequent accumulated depreciation and subsequent accumulated impairment losses, if any. Depreciation is recognized so as to write off the cost of assets less their residual values over their estimated useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. An item of plant and equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognized in profit or loss.
Leases	Leases Definition of a lease A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Group assesses whether a contract is or contains a lease based on the definition under IFRS 16 at inception, modification date or acquisition date, as appropriate. Such contract will not be reassessed unless the terms and conditions of the contract are subsequently changed. The Group as a lessee Allocation of consideration to components of a contract For a contract that contains a lease component and one or more additional lease or non-lease non-lease The Group applies practical expedient not to separate non-lease non-lease Short-term leases The Group applies the short-term lease recognition exemption to leases of plant and equipment and laboratory premise, that have a lease term of 12 months or less from the commencement date and do not contain a purchase option. Lease payments on short-term leases is recognized as expense on a straight-line basis over the lease term. Right-of-use Except for short-term leases, the Group recognizes right-of-use Right-of-use The cost of right-of-use Right-of-use right-of-use The Group presents right-of-use Refundable rental deposits Refundable rental deposits paid are accounted for under IFRS 9 Financial Instruments right-of-use Lease liabilities At the commencement date of a lease, the Group recognizes and measures the lease liability at the present value of lease payments that are unpaid at that date. In calculating the present value of lease payments, the Group uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable. The lease payments include fixed payments (including in-substance The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect the lease payments made. The Group presents lease liabilities as a separate line item on the consolidated statements of financial position.
Intangible assets	Intangible assets Intangible assets acquired separately Intangible assets with finite useful lives that are acquired separately are carried at costs less accumulated amortization and any accumulated impairment losses if any. Amortization for intangible assets with finite useful lives is recognized on a straight-line basis over their estimated useful lives. The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Intangible assets not yet available for use that are acquired separately are carried at cost less any subsequent accumulated impairment losses. Internally-generated intangible assets - research and development expenditure Expenditure on research activities is recognized as an expense in the period in which it is incurred. An internally generated intangible asset arising from development activities (or from the development phase of an internal project) is recognized if, and only if, all of the following have been demonstrated: • the technical feasibility of completing the intangible asset so that it will be available for use or sale; • the intention to complete the intangible asset and use or sell it; • the ability to use or sell the intangible asset; • how the intangible asset will generate probable future economic benefits; • the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and • the ability to measure reliably the expenditure attributable to the intangible asset during its development. The amount initially recognized for internally-generated intangible asset is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Where no internally generated intangible asset can be recognized, development expenditure is recognized in profit or loss in the period in which it is incurred. Subsequent to initial recognition, internally-generated intangible assets are reported at cost less accumulated amortization and accumulated impairment losses (if any), on the same basis as intangible assets that are acquired separately. An intangible asset is derecognized on disposal, or when no future economic benefits are expected from use or disposal. Gains and losses arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognized in profit or loss when the asset is derecognized.
Impairment on plant and equipment, right-of-use assets and intangible assets	Impairment on plant and equipment, right-of-use At the end of each reporting period, the management of the Company reviews the carrying amounts of plant and equipment, right-of-use The recoverable amount of plant and equipment, right-of-use In testing a cash-generating unit for impairment, corporate assets are allocated to the relevant cash-generating unit when a reasonable and consistent basis of allocation can be established, or otherwise they are allocated to the smallest group of cash generating units for which a reasonable and consistent allocation basis can be established. The recoverable amount is determined for the cash-generating unit or group of cash-generating units to which the corporate asset belongs, and is compared with the carrying amount of the relevant cash-generating unit or group of cash-generating units. Recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax If the recoverable amount of an asset (or a cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. For corporate assets or portion of corporate assets which cannot be allocated on a reasonable and consistent basis to a cash-generating unit, the Group compares the carrying amount of a group of cash-generating units, including the carrying amounts of the corporate assets or portion of corporate assets allocated to that group of cash-generating units, with the recoverable amount of the group of cash-generating units. In allocating the impairment loss, the impairment loss is allocated first to reduce the carrying amount of any goodwill (if applicable) and then to the other assets on a pro-rata Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit or a group of cash-generating units) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined impairment loss been recognized for the asset (or cash-generating unit or a group of cash-generating units) in prior years. A reversal of an impairment loss is recognized immediately in profit or loss.
Cash and cash equivalents	Cash and cash equivalents Cash and cash equivalents presented on the consolidated statements of financial position include: (a) cash, which comprises of cash on hand and demand deposits; and (b) cash equivalents, which comprises of short-term (generally with original maturity of three months or less), highly liquid investments that are readily convertible to a known amount of cash and which are subject to an insignificant risk of changes in value. Cash equivalents are held for the purpose of meeting short-term cash commitments rather than for investment or other purposes. For the purposes of the consolidated statements of cash flows, cash and cash equivalents consist of cash and cash equivalents as defined above.
Financial instruments	Financial instruments Financial assets and financial liabilities are recognized when a group entity becomes a party to the contractual provisions of the instrument. All regular way purchases or sales of financial assets are recognized and derecognized on a trade date basis. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the marketplace. Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets or liabilities at FVTPL) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at FVTPL are recognized immediately in profit or loss. The effective interest method is a method of calculating the amortized cost of a financial asset or financial liability and of allocating interest income and interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts and payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial asset or financial liability, or, where appropriate, a shorter period, to the net carrying amount on initial recognition. Financial assets Classification and subsequent measurement of financial assets Financial assets that meet the following conditions are subsequently measured at amortized cost: • the financial asset is held within a business model whose objective is to collect contractual cash flows; and • the contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. All other financial assets are subsequently measured at FVTPL. (i) Amortized cost and interest income Interest income is recognized using the effective interest method for financial assets measured subsequently at amortized cost. Interest income is calculated by applying the effective interest rate to the gross carrying amount of a financial asset, except for financial assets that have subsequently become credit-impaired (see below). For financial assets that have subsequently become credit-impaired, interest income is recognized by applying the effective interest rate to the amortized cost of the financial asset from the next reporting period. If the credit risk on the credit-impaired financial instrument improves so that the financial asset is no longer credit-impaired, interest income is recognized by applying the effective interest rate to the gross carrying amount of the financial asset from the beginning of the reporting period following the determination that the asset is no longer credit impaired. Interest income is recognized in profit or loss and is included in the “other income” line item. (ii) Financial assets at FVTPL Financial assets of the Group that do not meet the criteria for being measured at amortized cost are measured at FVTPL. Financial assets at FVTPL are measured at fair value at the end of each reporting period, with any fair value gains or losses recognized in profit or loss. The net gain or loss recognized in profit or loss includes any interest earned on the financial asset and is presented as “fair value change of financial assets at FVTPL” line item. Impairment of financial assets The Group performs impairment assessment under expected credit loss (“ECL”) model on financial assets (including deposits, time deposits with original maturity over three months and cash and cash equivalents) which are subject to impairment under IFRS 9. The amount of ECL is updated at each reporting date to reflect changes in credit risk since initial recognition. Lifetime ECL represents the ECL that will result from all possible default events over the expected life of the relevant instrument. In contrast, 12-month For all financial instruments, the Group measures the loss allowance equal to 12-month ECL. The assessment of whether lifetime ECL should be recognized is based on significant increases in the likelihood or risk of a default occurring since initial recognition. (i) Significant increase in credit risk In assessing whether the credit risk on a financial instrument has increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument as at the reporting date with the risk of a default occurring on the financial instrument as at the date of initial recognition. In making this assessment, the Group considers both quantitative and qualitative information that is reasonable and supportable, including historical experience and forward-looking information that is available without undue cost or effort. Forward-looking information considered includes the future prospects of the industries in which the Group’s debtors operate, obtained from economic expert reports, financial analysts, governmental bodies, relevant think-tanks and other similar organizations, as well as consideration of various external sources of actual and forecast economic information that relate to the Group’s core operations. In particular, the following information is taken into account when assessing whether credit risk has increased significantly: • an actual or expected significant deterioration in the financial instrument’s external (if available) or internal credit rating; • significant deterioration in external market indicators of credit risk for a particular financial instrument, e.g. a significant increase in the credit spread, the credit default swap prices for the debtor; • existing or forecast adverse changes in business, financial or economic conditions that are expected to cause a significant decrease in the debtor’s ability to meet its debt obligations; • an actual or expected significant deterioration in the operating results of the debtor; and • an actual or expected significant adverse change in the regulatory, economic, or technological environment of the debtor that results in a significant decrease in the debtor’s ability to meet its debt obligations. Irrespective of the outcome of the above assessment, the Group presumes that the credit risk on a financial asset has increased significantly since initial recognition when contractual payments are more than 30 days past due, unless the Group has reasonable and supportable information that demonstrates otherwise. Despite the aforegoing, the Group assumes that the credit risk on a debt instrument has not increased significantly since initial recognition if the financial instrument is determined to have low credit risk at the reporting date. A financial instrument is determined to have low credit risk if i) the financial instrument has a low risk of default, ii) the borrower has a strong capacity to meet its contractual cash flow obligations in the near term and iii) adverse changes in economic and business conditions in the longer term may, but will not necessarily, reduce the ability of the borrower to fulfill its contractual cash flow obligations. The Group considers a debt instrument have low credit risk when it has an internal or external credit rating of “investment grade” as per globally understood definition. The Group regularly monitors the effectiveness of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due. (ii) Definition of default The Group considers the following as constituting an event of default for internal credit risk management purposes as historical experience indicates that receivables that meet either of the following criteria are generally not recoverable. • when there is a breach of financial covenants by the counterparty; or • information developed internally or obtained from external sources indicates that the debtor is unlikely to pay its creditors, including the Group, in full (without taking into account any collaterals held by the Group). Irrespective of the above analysis, the Group considers that default has occurred when a financial asset is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a more lagging default criterion is more appropriate. (iii) Credit-impaired financial assets A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that a financial asset is credit-impaired includes observable data about the following events: (a) significant financial difficulty of the issuer or the borrower; (b) a breach of contract, such as a default or past due event; (c) the lender(s) of the borrower, for economic or contractual reasons relating to the borrower’s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; or (d) it is becoming probable that the borrower will enter bankruptcy or other financial reorganization. (iv) Write-off The Group writes off a financial asset when there is information indicating that the counterparty is in severe financial difficulty and there is no realistic prospect of recovery, e.g. when the counterparty has been placed under liquidation or has entered into bankruptcy proceedings, whichever occurs sooner. Financial assets written off may still be subject to enforcement activities under the Group’s recovery procedures, taking into account legal advice where appropriate. A write-off (v) Measurement and recognition of ECL The measurement of ECL is a function of the probability of default, loss given default (i.e. the magnitude of the loss if there is a default) and the exposure at default. The assessment of the probability of default and loss given default is based on historical data and forward-looking information as described above. Estimation of ECL reflects an unbiased and probability-weighted amount that is determined with the respective risk of default occurring as the weights. Generally, the ECL is the difference between all contractual cash flows that are due to the Group in accordance with the contract and the cash flows that the Group expects to receive, discounted at the effective interest rate determined at initial recognition. Interest income is calculated based on the gross carrying amount of the financial asset unless the financial asset is credit-impaired, in which case interest income is calculated based on amortized cost of the financial asset. The Group recognizes an impairment gain or loss in profit or loss for all financial instruments by adjusting their carrying amount. Derecognition of financial assets The Group derecognizes a financial asset only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another entity. If the Group neither transfers nor retains substantially all the risks and rewards of ownership and continues to control the transferred asset, the Group recognizes its retained interest in the asset and an associated liability for amounts it may have to pay. If the Group retains substantially all the risks and rewards of ownership of a transferred financial asset, the Group continues to recognize the financial asset and also recognizes a collateralized borrowing for the proceeds received. On derecognition of a financial asset measured at amortized cost, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss. Financial liabilities and equity Classification as debt or equity Debt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Equity instruments An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Company are recognized at the proceeds received, net of direct issue costs. Treasury shares Own equity instruments held by the Company or the Group (treasury shares) are recognized directly in equity at cost. No gain or loss is recognized in the profit or loss on the purchase, sale, issue or cancelation of the Company’s own equity instruments. Financial liabilities All financial liabilities are subsequently measured at amortized cost using the effective interest method or at FVTPL. Financial liabilities at FVTPL Financial liabilities are classified as at FVTPL when the financial liability is (i) contingent consideration of an acquirer in a business combination to which IFRS 3 Business Combinations A financial liability is held for trading if: • it has been acquired principally for the purpose of repurchasing it in the near term; or • on initial recognition it is part of a portfolio of identified financial instruments that the Group manages together and has a recent actual pattern of short-term profit-taking; or • it is a derivative, except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument. A financial liability other than a financial liability held for trading or contingent consideration of an acquirer in a business combination may be designated as at FVTPL upon initial recognition if: • such designation eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise; or • the financial liability forms part of a group of financial assets or financial liabilities or both, which is managed and its performance is evaluated on a fair value basis, in accordance with the Group’s documented risk management or investment strategy, and information about the grouping is provided internally on that basis; or • it forms part of a contract containing one or more embedded derivatives, and IFRS 9 permits the entire combined contract to be designated as at FVTPL. For financial liabilities that are designated as at FVTPL, the amount of change in the fair value of the financial liability that is attributable to changes in the credit risk of that liability is recognized in other comprehensive income, unless the recognition of the effects of changes in the liability’s credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss. For financial liabilities that contain embedded derivatives, such as convertible preferred shares, the changes in fair value of the embedded derivatives are excluded in determining the amount to be presented in other comprehensive income. The remaining amount of change in the fair value of liability is recognized in profit or loss. Changes in fair value attributable to a financial liability’s credit risk that are recognized in other comprehensive income are not subsequently reclassified to profit or loss; instead, they are transferred to accumulated losses upon derecognition of the financial liability. Preferred shares Preferred shares, which contain redemption features and other embedded derivatives, are designated as at financial liabilities at FVTPL. Financial liabilities at amortized cost Financial liabilities representing other payables and financial liabilities arising from unvested restricted shares are subsequently measured at amortized cost, using the effective interest method. Derecognition of financial liabilities The Group derecognizes financial liabilities when, and only when, the Group’s obligations are discharged, canceled or have expired. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss. Derivative financial instruments Derivatives are initially recognized at fair value at the date when derivative contracts are entered into and are subsequently remeasured to their fair value at the end of each reporting period. The resulting gain or loss is recognized in profit or loss. Embedded derivatives Derivatives embedded in non-derivative Generally, multiple embedded derivatives in a single instrument that are separated from the host contracts are treated as a single compound embedded derivative unless those derivatives relate to different risk exposures and are readily separable and independent of each other.

General Information (Tables)

General Information (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
General Information [Abstract]
Summary of Information about Consolidated Financial Statements and Company Principal Subsidiaries	Name of subsidiaries Place of incorporation or establishment/operation and date of incorporation/ establishment Principal activities Apollomics, Inc. California, United States January 14, 2016 Research and development of drugs Maxpro Capital Acquisition Corp Delaware, United States June 2, 2021 Former special purpose acquisition company Apollomics (Australia) Pty. Ltd. Melbourne, Australia November 4, 2016 Research and development of drugs Apollomics (Hong Kong) Limited Hong Kong, China June 24, 2019 Investment holding	The consolidated financial statements are presented in U.S. dollars (“US$”) and subsidiaries included in the consolidated financial statements as below: Name of subsidiaries Place of incorporation or establishment/operation and date of incorporation/establishment Principal activities Apollomics, Inc. California, United States January 14, 2016 Research and development of drugs Apollomics (Australia) Pty. Ltd. Melbourne, Australia November 4, 2016 Research and development of drugs Apollomics (Hong Kong) Limited Hong Kong, China June 24,2019 Investment holding Zhejiang Crownmab Biotech Co., Ltd. Hangzhou, China May 29, 2018 Investment holding and research and development of drugs Zhejiang Crown Bochuang Biopharma Co., Ltd. Hangzhou, China May 29, 2020 Research and development of drugs Project Max SPAC Merger Sub, Inc. Delaware, United States August 19, 2022 Investment holding

Business Combination (Tables)

Business Combination (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure of detailed information about business combination [abstract]
Summary of common stock outstanding	The following table presents the total Apollomics common stock outstanding immediately after the closing of the Business Combination: Number of Exchange of Maxpro Class A common stock for post-closing Apollomics Class A ordinary shares 490,025 Exchange of Maxpro Class B common stock for post-closing Apollomics Class A ordinary shares 2,587,500 Exchange of Maxpro Class A common stock subject to possible redemption that was not redeemed for post-closing Apollomics Class A ordinary shares 79,940 Issuance of post-closing Apollomics Class A ordinary shares to Maxpro Sponsor in connection with conversion of a convertible promissory note 155,250 Subtotal — Business Combination, net of redemptions 3,312,715 Issuance of post-closing Apollomics Class B ordinary shares to PIPE Investors 230,000 Conversion of pre-closing pre-closing 54,420,964 Issuance of Post-Closing Apollomics Ordinary Shares in connection with the Business Combination due to exercise of pre-closing 31,240 Total — Post-Closing Apollomics Ordinary Shares outstanding as a result of Business Combination, PIPE Financing, conversion of pre-closing pre-Closing 57,994,919 Note i: (of the total Post-Closing Apollomics Ordinary Shares outstanding, 80,383,133 were class A ordinary shares and 9,097,671 were class B ordinary shares): Pre-Closing outstanding as of December 31, 2022 at the Exchange Ratio 2) 2,668,750 Post-Closing Apollomics Ordinary Shares were outstanding as a result of the conversion of Post-Closing Apollomics Series A Preferred Shares into Post-Closing Apollomics Class A Ordinary Shares in May 2023 at a conversion ratio of 1 to 1.25 3) 16,202 Post-Closing Apollomics Ordinary Shares were outstanding as a result of the exercise of stock options in April 2023
Summary of Amount of Maxpro's Identifiable Net Assets Acquired at Closing	The amount of Maxpro’s identifiable net assets acquired at Closing were as follows: Cash and cash equivalents 954 Notes payable — sponsor (1,999 ) Accrued liabilities (1,056 ) Deferred underwriting compensation (3,623 ) Total Maxpro identifiable net liabilities at fair value (5,724 )
Summary of IFRS 2 listing expense	The IFRS 2 listing expense was calculated as follows: Per Share Value (at March 29, 2023) Shares (in thousands) Fair Value (in thousands) Maxpro public stockholders $ 10.81 10,350 $ 111,884 Sponsor parties 10.81 3,207 34,668 Underwriter shares 10.81 26 281 Maxpro private warrants 0.12 619 74 Maxpro public warrants 0.12 10,350 242 Redemptions of Maxpro class A common stock 10.55 (10,270 ) (108,349 ) 14,282 39,800 Net liabilities (5,724 ) IFRS 2 Listing Expense $ 45,524

Revenue and Segment Informati_2

Revenue and Segment Information (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of geographical areas [line items]
Summary of Information about Groups Non Current Assets by Geographical Location	Information about the Group’s non-current As of December 31, 2021 2022 US$ US$ PRC 13,358 13,712 US 2,756 2,542 16,114 16,254

Other Income (Tables)

Other Income (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of Detailed Information about Other Income [Line Items]
Summary of Information about Other Income	For the six months ended   2023     2022   (In thousands of US$) US$ US$ Interest income 373 193 Government grants (note i) —  531 Other income 28 32 401 756	Years ended December 31, 2020 2021 2022 US$ US$ US$ Interest income (note i) 330 467 431 Government grants (note ii) 1,730 587 1,016 2,060 1,054 1,447

Other Gains and Losses (Tables)

Other Gains and Losses (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of Other Gains and Losses [Abstract]
Summary of Information about Other Gains and Losses	Years ended December 31, 2020 2021 2022 US$ US$ US$ Exchange gains (losses), net 144 36 (829 )

Finance Costs (Tables)

Finance Costs (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of Finance Cost [Abstract]
Summary of Information about Finance Costs	Years ended December 31, 2020 2021 2022 US$ US$ US$ Interest expenses on lease liabilities 72 83 93

Foreign Exchange Gains and Lo_2

Foreign Exchange Gains and Losses (Tables)	6 Months Ended
	Jun. 30, 2023
Foreign Exchange Gains and Loss [Abstract]
Summary Of Foreign Exchange Gains And Losses	For the six months ended   2023     2022   (In thousands of US$) US$ US$ Foreign exchange loss, net (2,104 ) (725 )

Income Tax Expenses (Tables)

Income Tax Expenses (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of Income Tax [Abstract]
Summary of Information about Components of Tax Expense Income	For the six months ended   2023     2022   (In thousands of US$) US$ US$ US Corporate Income Tax (“CIT”) — current year 10 1	Years ended December 31, 2020 2021 2022 US$ US$ US$ US CIT — current year (205 ) 1 1 — over-provision in respect of prior years (58 ) — — Deferred tax (Note 17) 178 — — (85 ) 1 1
Summary of Income Tax Expense Income Reconciled to Loss Before Taxation as Per Consolidated Statements		The income tax (credit) expense for the years ended December 31, 2020, 2021 and 2022 can be reconciled to the loss before taxation per the consolidated statements of profit or loss and other comprehensive income as follows: Years ended December 31, 2020 2021 2022 US$ US$ US$ Loss before taxation (74,905 ) (94,796 ) (240,810 ) Tax at the US federal tax rate of 21% (15,730 ) (19,907 ) (50,570 ) Tax effect of expenses not deductible for tax purpose 10,258 20,419 45,739 Tax effect of income not taxable for tax purpose (386 ) (309 ) (257 ) Tax effect of additional qualified expenses deductible for tax purpose (note) — — (1,517 ) Over-provision in respect of prior years (58 ) — — Tax effect of tax losses not recognized 6,461 360 7,027 Tax effect of CARES Act (205 ) — — Tax effect of foreign tax differential rates (425 ) (562 ) (421 ) Income tax (credit) expense for the year (85 ) 1 1

Loss for the Period (Tables)

Loss for the Period (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Profit (loss) [abstract]
Summary of Detailed Information about Loss After Charging Expenses	For the six months ended   2023     2022   (In thousands of US$) US$ US$ Loss for the period has been arrived at after charging: Staff costs: Salaries and other allowances 5,092 7,088 Retirement benefits scheme contributions 374 434 Share-based payment expenses 5,282 2,064 Total staff costs 10,748 9,586 Depreciation of plant and equipment 49 69 Depreciation of right-of-use 297 283 Amortization of intangible assets 11 10 Other expenses (note i) 47,457 4,008 Note i:	Years ended December 31, 2020 2021 2022 US$ US$ US$ Loss for the year has been arrived at after charging: Staff costs: Salaries and other allowances 11,185 18,871 14,966 Retirement benefits scheme contributions 536 749 662 Share-based payment expenses 4,510 8,122 3,582 Total staff costs 16,231 27,742 19,210 Depreciation of plant and equipment 117 133 162 Depreciation of right-of-use 472 528 593 Amortization of intangible assets 20 20 20 Impairment loss of an intangible asset 1,000 3,000 — Other expense (note) 3,307 4,522 6,608 Note: Other expense represented the expenses incurred and the expense-off (“De-SPAC”)

Loss Per Share (Tables)

Loss Per Share (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Earnings per share [abstract]
Disclosure of Basic and Diluted Loss Per Share	The calculations of the basic and diluted loss per share are based on the following data: For the six months ended   2023     2022   (In thousands of US$, except per share data) US$ US$ Loss: Loss for the period attributable to owners of the Company for the purpose of calculating basic loss per share (150,694 ) (3,417 ) Effect of dilutive potential ordinary shares: Gain on fair value change of Series C convertible preferred shares —  (28,209 ) Loss for the period attributable to owners of the Company for the purpose of calculating diluted loss per share (150,694 ) (31,626 ) (In thousands, except per share data in US$) Number of shares: Weighted average number of ordinary shares for the purpose of calculating basic loss per share (‘000) 59,000 27,982 Effect of dilutive potential ordinary share: Series C convertible preferred shares (‘000) —  18,382 Weighted average number of ordinary shares for the purpose of calculating diluted loss per share (‘000) 59,000 46,364 Basic loss per common share (2.55 ) (0.12 ) Diluted loss per common share (2.55 ) (0.68 ) Weighted average number of common shares outstanding — Basic (‘000) 59,000 27,982 Weighted average number of common shares outstanding — Diluted (‘000) 59,000 46,364	The calculations of the basic and diluted loss per share are based on the following data: Years ended December 31, 2020 2021 2022 US$ US$ US$ Loss: Loss for the year attributable to owners of the Company for the purpose of calculating basic and diluted loss per share (74,820 ) (94,797 ) (240,811 ) Number of shares (‘000): Weighted average number of ordinary shares for the purpose of calculating basic and diluted loss per share 361,480 404,186 390,944
Disclosure of Detailed Information about Anti Dilutive Securities Excluded from Computation of Diluted Loss Per Share	The diluted loss per share for the six months ended June 30, 2022 and 2023 does not include the effect of the following instruments held as of June 30, 2022 and 2023 as their inclusion would be anti-dilutive: As of June 30, 2023 2022 (note i) Number of series A1 convertible preferred shares (“Series A1 Preferred Shares”) —  9,465,755 Number of series A2 convertible preferred shares (“Series A2 Preferred Shares”) —  5,259,171 Number of series B convertible preferred shares (“Series B Preferred Shares”) —  21,313,962 Number of series C convertible preferred shares (“Series C Preferred Shares”) —  * Unvested restricted shares —  496,752 Share options 12,708,781 9,659,941 Apollomics Private Warrants 619,400 —  Apollomics Public Warrants 10,350,000 —  Penny Warrants 57,500 —  Note i: Note *: 2022.	As of December 31, 2020, 2021 and 2022, Series A1, A2, B and C convertible preferred shares, unvested restricted shares and share options outstanding were excluded from the calculation of diluted loss per share as their inclusion would have been anti-dilutive. As of December 31, 2020 2021 2022 Number of series A1 convertible preferred shares (“Series A1 Preferred Shares”) 132,057,583 132,057,583 132,057,583 Number of series A2 convertible preferred shares (“Series A2 Preferred Shares”) 73,371,157 73,371,157 73,371,157 Number of series B convertible preferred shares (“Series B Preferred Shares”) 297,352,949 297,352,949 297,352,949 Number of series C convertible preferred shares (“Series C Preferred Shares”) 256,449,944 256,449,944 256,449,944 Unvested restricted shares 14,447,616 8,094,901 6,930,235 Share options 151,133,235 155,059,183 135,979,705

Plant and Equipment (Tables)

Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [line items]
Summary of Property, Plant and Equipment	Leasehold Furniture and other Total US$ US$ US$ COST As of January 1, 2021 117 394 511 Additions 18 32 50 As of December 31, 2021 135 426 561 Additions — 367 367 As of December 31, 2022 135 793 928 DEPRECIATION As of January 1, 2021 (49 ) (99 ) (148 ) Provided for the year (31 ) (102 ) (133 ) As of December 31, 2021 (80 ) (201 ) (281 ) Provided for the year (34 ) (128 ) (162 ) As of December 31, 2022 (114 ) (329 ) (443 ) CARRYING VALUES As of December 31, 2021 55 225 280 As of December 31, 2022 21 464 485
Summary of Depreciation Rates of Property Plant and Equipment	The above items of plant and equipment are depreciated over their estimated useful lives, using straight-line method after taking into account the residual values, at the following rates per annum: Leasehold improvements Over the shorter of the relevant lease term or 20% Furniture and other equipment 14% - 33%

Right-of-Use Assets (Tables)

Right-of-Use Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of quantitative information about right-of-use assets [abstract]
Summary of Quantitative Information about Right-of-Use Assets	Offices Plant and Total US$ US$ US$ COST As of January 1, 2021 2,319 57 2,376 Additions 48 5 53 As of December 31, 2021 2,367 62 2,429 Additions 538 10 548 Derecognised upon end of lease term (40 ) (13 ) (53 ) As of December 31, 2022 2,865 59 2,924 DEPRECIATION As of January 1, 2021 (836 ) (29 ) (865 ) Provided for the year (513 ) (15 ) (528 ) As of December 31, 2021 (1,349 ) (44 ) (1,393 ) Provided for the year (579 ) (14 ) (593 ) Derecognised upon end of lease term 40 13 53 As of December 31, 2022 (1,888 ) (45 ) (1,933 ) CARRYING VALUES As of December 31, 2021 1,018 18 1,036 As of December 31, 2022 977 14 991
Summary of Right-of-Use-Assets Depreciated Over Lease Term	The right-of-use Years ended December 31, 2020 2021 2022 US$ US$ US$ Expense relating to short-term leases 38 56 96 Total cash outflow for leases 582 667 782

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about intangible assets [abstract]
Summary of Intangible Assets	Patent rights (available for Patent rights Total US$ US$ US$ (note i) (note ii) COST As of January 1, 2021 375 11,000 11,375 Addition — 7,500 7,500 As of December 31, 2021 and 2022 375 18,500 18,875 AMORTIZATION AND IMPAIRMENT As of January 1, 2021 (57 ) (1,000 ) (1,057 ) Charge for the year (20 ) — (20 ) Impairment loss recognized — (3,000 ) (3,000 ) As of December 31, 2021 (77 ) (4,000 ) (4,077 ) Charge for the year (20 ) — (20 ) As of December 31, 2022 (97 ) (4,000 ) (4,097 ) CARRYING VALUES As of December 31, 2021 298 14,500 14,798 As of December 31, 2022 278 14,500 14,778 Notes: (i) The patent rights grant the Group the right to use certain scientific data for research and manufacture of pipelines, namely APL-501, APL-502 APL-509. (ii) These patent rights are not yet available for use by the Group as the Group is still undergoing pre-clinical Accordingly, the Group has fully impaired the patent rights with reference to their respective recoverable amounts determined on value in use calculations.

Deferred Taxation (Tables)

Deferred Taxation (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Disclosure of Detailed Information about Unrecognized Tax Losses Explanatory	The major deferred tax assets (liabilities) recognized and mo Accelerated tax depreciation Accrual Total US$ US$ US$ As of January 1, 2020 (55 ) 233 178 Credit (charge) to profit or loss (Note 10) 9 (187 ) (178 ) As of December 31, 2020 (46 ) 46 — Credit (charge) to profit or loss (Note 10) 14 (14 ) — As of December 31, 2021 (32 ) 32 — (Charge) credit to profit or loss (Note 10) (19 ) 19 — As of December 31, 2022 (51 ) 51 —
Summary of Unrecognized Tax Losses will be Carried Forward and Expire in Years	As of December 31, 2021 2022 US$ US$ 2023 612 612 2024 2,364 2,364 2025 4,634 4,634 2026 7,025 7,025 2027 — 15,757 Indefinite 18,500 33,086 33,135 63,478

Deposits, Prepayments and Def_2

Deposits, Prepayments and Deferred Expenses (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of Deposits Prepayments and Deferred Expenses [Abstract]
Disclosure of Detailed Information about Deposits Prepayments and Deferred Expenses Explanatory	As of June 30, As of December 31, (In thousands of US$) US$ US$ Deferred directors and officers insurance expenses 1,093 —  Other prepayments 895 624 Value-Added Tax recoverable 507 547 Payment in advance to suppliers 250 —  Deposits 14 5 2,759 1,176	As of December 31, 2021 2022 US$ US$ Other prepayments 1,554 624 Deferred share issue costs (note) 2,255 — Prepayments for other expense (note) 443 — Value-Added Tax recoverable 449 547 Deposits 120 5 Payment in advance to suppliers 6 — 4,827 1,176 Note: The deferred share issue costs and prepayments for other expense were related to a public offering application pursuing in other capital market which has been suspended in 2022.

Other Payables and Accruals (Ta

Other Payables and Accruals (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure Of Other Payables And Accruals [Abstract]
Summary of Other Payables And Accruals	As of June 30, As of December 31, (In thousands of US$) US$ US$ Payables in respect of research and development expenses 5,518 5,435 Accrued salaries and bonuses 2,844 2,475 Accrued other expenses 1,381 1,662 Accrued directors and officers insurance expenses 1,093 —  Deposit received for a potential out-licensing 1,000 1,000 Other payables 500 1,103 12,804 11,675	As of December 31, 2021 2022 US$ US$ Payables in respect of research and development expenses 4,248 5,435 Accrued salaries and bonuses 2,485 2,475 Accrued other expenses 2,265 1,662 Accrued share issue costs 644 — Deposit received for a potential out-licensing 1,000 1,000 Others 759 1,103 11,401 11,675 Note: During the year ended December 31, 2020, the Group signed an exclusive right of negotiation agreement with an independent third party (the “Independent Third Party”) to negotiate out-licensing

Financial Liabilities Arising_2

Financial Liabilities Arising from Unvested Restricted Shares (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of financial liabilities [abstract]
Summary of Financial Liabilities Arising From Unvested Restricted Shares	As of June 30, As of December 31, (In thousands of US$) US$ US$ Payables in respect of unvested restricted shares attributable to: Dr. Yu (the chief executive of the Company) —  68	As of December 31, 2021 2022 US$ US$ Payables in respect of unvested restricted shares attributable to: Dr. Yu (the chief executive of the Company) 1,647 68

Lease Liabilities (Tables)

Lease Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Lease liabilities [abstract]
Summary of Detailed Information About Contractual Maturities of Lease Liabilities	As of December 31, 2021 2022 US$ US$ Lease liabilities payable: Within one year 508 614 More than one year, but not exceeding two years 476 126 More than two years, but not exceeding five years 52 251 1,036 991 Less: Amount due for settlement within 12 months shown under current liabilities (508 ) (614 ) Amount due for settlement after 12 months shown under non-current 528 377

Convertible Preferred Shares (T

Convertible Preferred Shares (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Convertible Preferred Shares [Abstract]
Disclosure of Preferred Shares Issued Pursuant to Subscription Agreement		The Company entered into preferred share subscription agreements with several independent investors and the details of issued preferred shares (the “Preferred Shares”) are set out as follows: Date of issue Total number of Preferred Shares issue Subscription price per share Subscription price total US$ US$ Series A1 Preferred Shares July 26, 2016 to 88,038,389 0.04543 4,000 January 31, 2019 44,019,194 0.04543 2,000 132,057,583 6,000 Series A2 Preferred Shares July 21, 2017 to July 25, 2017 73,371,157 0.05111 3,750 Series B Preferred Shares September 19, 2018 to 260,709,579 0.3329 86,800 January 8, 2019 to 36,643,370 0.3329 12,200 297,352,949 99,000 Series C Preferred Shares September 10, 2020 to 141,692,465 0.4845 68,650 October 5, 2020 to 114,757,479 0.4845 55,600 256,449,944 124,250
Disclosure of Movement in Preference Shares at End of Each Reporting Period	The movement of the Preferred Shares at end of each reporting period is as follows: Preferred shares (In thousands of US$) US$ As of January 1, 2022 322,215 Change in fair value (23,669 ) As of June 30, 2022 298,546 As of January 1, 2023 511,861 Change in fair value 76,430 Conversion to common stock (588,291 ) As of June 30, 2023 —	The movement of the Preferred Shares at the end of each reporting period is as follows: Preferred US$ As of January 1, 2020 133,969 Issue of Series C Preferred Shares 124,250 Change in fair value 26,572 As of December 31, 2020 284,791 Change in fair value 37,424 As of December 31, 2021 322,215 Change in fair value 189,646 As of December 31, 2022 511,861
Disclosure of Significant Unobservable Inputs Used in Measuring the Fair Value of Convertible Preferred Shares	In addition to the underlying share value of the Company determined by Black-Scholes model, other key valuation assumptions used in OPM model to determine the fair value of the Preferred Shares are as follows: As of June 30, 2023 As of 2022 (note i) Time to liquidation N/A 1.25 years Risk-free rate N/A 4.65 % Expected volatility (note ii) N/A 75.0 % Dividend yield N/A 0 % Possibility under IPO scenario N/A 85 % Possibility under liquidation scenario N/A 15 % Note i: Note ii:	In addition to the underlying share value of the Company determined by black-scholes model, other key valuation assumptions used in OPM model to determine the fair value of the Preferred Shares are as follows: As of December 31, 2020 2021 2022 Time to liquidation 1.5 years 1.5 years 1.25 years Risk-free rate 0.12 % 0.56 % 4.65 % Expected volatility (note) 80 % 72.5 % 75 % Dividend yield 0 % 0 % 0 % Possibility under IPO scenario 45 % 25 % 85 % Possibility under liquidation scenario 55 % 75 % 15 % Note: The expected volatility measured at the standard deviation is based on the historical data of the daily share price movement of comparable companies.

Share Capital_Treasury Shares (

Share Capital/Treasury Shares (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of classes of share capital [abstract]
Summary of Share Capital	The share capital as of January 1, 2023 and June 30, 2023 represented the issued ordinary share capital of the Company. NOTES Number of shares Par value per share Amount US$ In thousands of Authorized: As of January 1, 2022, and June 30, 2022 and January 1, 2023 444,343,488 44 As of June 30, 2023 (i ) 600,000,000 65 Issued and fully paid: As of January 1, 2022 393,252,140 40 Exercise of share options (ii ) 6,973,958 0.0001 1 As of June 30, 2022 400,226,098 41 As of June 30, 2022, restated by applying the exchange ratio pursuant to the Business Combination 28,687,806 3 As of January 1, 2023 401,804,327 41 As of January 1, 2023, restated by applying the exchange ratio pursuant to the Business Combination 28,800,932 3 Class B ordinary shares issued to holders of the convertible preferred shares 54,420,964 6 Class A ordinary shares issued in connection to the Business Combination 3,312,715 Class A ordinary shares issued to the Series A preferred shareholders (PIPE) in May 2023 2,668,750 Class B ordinary shares issued to PIPE investors 230,000 Exercise of share options (iii ) 47,443 0.0001 As of June 30, 2023 89,480,804 9 Note i: Note ii: Note iii:	The share capital as of December 31, 2020, 2021 and 2022 represented the issued ordinary share capital of the Company. Notes Number of Par value Amount US$ US$ Authorized: As of January 1, 2020, December 31, 2020, 2021 and 2022 444,343,488 44 Issued and fully paid: As of January 1, 2020 360,791,045 36 Exercise of share options (i) 25,949,960 0.0001 3 As of December 31, 2020 386,741,005 39 Exercise of share options vested (ii) 6,511,135 0.0001 1 As of December 31, 2021 393,252,140 40 Exercise of share options vested (ii) 8,552,187 0.0001 1 As of December 31, 2022 401,804,327 41 All the ordinary shares and restricted shares issued during the years ended December 31, 2020, 2021 and 2022 rank pari passu Notes: (i) During the year ended December 31, 2020, share option holders exercised their rights to subscribe for 2,873,037 and 23,076,923 shares in the Company at exercise price of US$0.01 and US$0.26 per share, respectively. Out of the 23,076,923 shares at exercise price of US$0.26 per share, 11,918,299 shares were issued upon the early exercise of the share options during the vesting period and these shares are subject to the Repurchase Option (as defined in Note 26) and regarded as unvested restricted shares. The consideration received by the Group on these shares amounting to US$3,099 was recorded as financial liabilities arising from unvested restricted shares (details are set out in Note 22). (ii) During the year ended December 31, 2021, share option holders exercised their rights to subscribe for 6,004,989, 134,375 and 371,771 ordinary shares in the Company at an exercise price of US$0.01, US$0.02 and US$0.21 per share, respectively. (iii) During the year ended December 31, 2022, share option holders exercised their rights to subscribe for 498,958, 7,088,541, 101,146 and 863,542 ordinary shares in the Company at an exercise price of US$0.01, US$0.02, US$0.21 and US$0.26 per share, respectively.
Summary of Treasury Shares	Number of shares Subscription share Amount US$ In thousands of US$ As of January 1, 2022 1,009,724 1,647 Restricted shares vested (83,482 ) 0.0003 (21 ) Early exercised share options vested during the period (429,490 ) 0.0036 (1,558 ) As of June 30, 2022 496,752 68 As of January 1, 2023 496,752 68 Restricted shares vested (496,752 ) 0.0001 (68 ) As of June 30, 2023 —  —	Number of Subscription Amount US$ US$ As of January 1, 2020 40,583,273 322 Unvested share options early exercised 11,918,299 0.26 3,099 Restricted shares vested (26,135,657 ) 0.003~0.01 (169 ) As of December 31, 2020 26,365,915 3,252 Restricted shares vested (6,352,715 ) 0.01 (64 ) Early exercised share options vested (5,926,452 ) 0.26 (1,541 ) As of December 31, 2021 14,086,748 1,647 Restricted shares vested (1,164,666 ) 0.01 (21 ) Early exercised share options vested (5,991,847 ) 0.26 (1,558 ) As of December 31, 2022 6,930,235 68

Share-Based Payments (Tables)

Share-Based Payments (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Summary of Group's Restricted Shares Movement	The following table summarized the Group’s restricted shares movement during the six months ended June 30, 2022 and 2023: 2023 2022 Number of unvested Number of unvested Outstanding as of January 1, 496,752 1,009,724 Vested (496,752 ) (512,972 ) Outstanding as of June 30, —  496,752	The following table summarized the Group’s restricted shares movement during the years ended December 31, 2020, 2021 and 2022: 2020 2021 2022 Number of Number of Number of Outstanding at January 1, 40,583,273 14,447,616 8,094,901 Vested (26,135,657 ) (6,352,715 ) (1,164,666 ) Outstanding at December 31, 14,447,616 8,094,901 6,930,235
Summary of Company's Share Options	The following table discloses movements of the Company’s share options under the 2016 Plan held by grantees during the six months ended June 30, 2022 and 2023: 2023 2022 Number of Options Weighted-average exercise price Number of Options Weighted-average exercise price US$ US$ Outstanding at January 1, 135,979,705 0.217 155,059,183 0.203 Granted 42,127,240 0.718 2,250,000 0.310 Exercised (661,875 ) 0.125 (6,973,958 ) 0.022 Forfeited (143,750 ) 0.218 (15,568,541 ) 0.225 Outstanding at June 30, 177,301,320 0.337 134,766,684 0.212 Outstanding at June 30, 2023 as converted 12,708,781 Exercisable at the end of the period 92,731,191 58,381,043 Exercisable at the end of June 30, 2023 as converted 6,646,879	The following table discloses movements of the Company’s share options under the 2016 Plan held by grantees during the years ended December 31, 2020, 2021 and 2022: 2020 2021 2022 Number of Weighted- Number of Weighted- Number of Weighted- US$ US$ US$ Outstanding at January 1, 57,835,912 0.015 151,133,235 0.169 155,059,183 0.203 Granted 119,663,533 0.256 39,715,000 0.279 11,500,000 0.310 Exercised (25,949,960 ) 0.232 (6,511,135 ) 0.022 (8,552,187 ) 0.046 Forfeited (416,250 ) 0.061 (29,277,917 ) 0.169 (22,027,291 ) 0.232 Outstanding at December 31, 151,133,235 0.169 155,059,183 0.203 135,979,705 0.217 Exercisable at the end of the year 41,736,788 78,269,054 67,667,737
Summary of Share-Based Payment Transactions	The key inputs for the share options granted during the periods were as follows: For the six months ended 2023 2022 Grant date option fair value per share US$0.502 US$0.152 Exercise price US$0.717 US$0.310 Expected volatility (note i) 78 % 75 % Expected life 6.078 years 6.078 years Risk-free rate 3.98 % 1.35 % Expected dividend yield 0 % 0 %	The key inputs into the model were as follows: Years ended December 31, 2020 2021 2022 Grant date option fair value per share US$ 0.0549-0.1430 US$ 0.1430-0.1544 US$ 0.0933-0.1517 Exercise price US$0.21-0.26 US$0.26-0.31 US$0.31 Expected volatility (note) 70%-80 % 75%-80 % 75%-77.5 % Expected life 6.078 years 6.078 years 6.078 years Risk-free rate 0.36%-1.45 % 0.51%-1.09 % 1.35%-3.98 % Expected dividend yield 0 % 0 % 0 %

Fair Value Measurements of Fi_2

Fair Value Measurements of Financial Instruments (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of detailed information about financial instruments [abstract]
Summary of Categories of Financial Instruments		a. Categories of financial instruments As of December 31, 2021 2022 US$ US$ Financial assets Financial assets at FVTPL 23,744 19,067 Amortized cost 78,702 39,983 Financial liabilities Financial liability at FVTPL 322,215 511,861 Amortized cost 7,654 7,606
Summary of Assets and Liabilities Denominated in Foreign Currencies		The carrying amounts of the Group’s foreign currency denominated m on Assets Liabilities As of December 31, As of December 31, 2021 2022 2021 2022 US$ US$ US$ US$ Renminbi (“RMB”) 8,376 8,940 512 1,210 AUD 1,145 1,300 544 1,449 9,521 10,240 1,056 2,659
Summary of Sensitivity Analysis of Foreign Exchange Rate		Years ended December 31, 2020 2021 2022 US$ US$ US$ Impact of RMB on loss for the year (18 ) 295 386 Impact of AUD on loss for the year 49 22 (7 )
Summary of Internal Credit Risk Grading Assessment Comprises		The Group’s internal credit risk grading assessment comprises the following categories: Internal credit rating Description Financial assets at Low risk The counterparty has a low risk of default and does not have any 12-month ECL Watch list Debtor frequently repays after due dates but settles the amounts in full 12-month ECL Doubtful There have been significant increases in credit risk since initial recognition through information developed internally or external resources Lifetime - not credit-impaired Loss There is evidence indicating the asset is credit-impaired Lifetime - credit-impaired Write-off There is evidence indicating that the debtor is in severe financial difficulty and the Group has no realistic prospect of recovery Amount is written off
Summary of Credit Risk Exposure		External credit rating Internal credit rating 12-month or lifetime ECL The Group As of December 31, 2021 2022 US$ US$ Financial assets at amortized cost (at gross carrying amount) Deposits N/A Low risk 12-month ECL 120 129 Time deposits with original maturity over three months A3 N/A 12-month 31,842 7,179 Cash and cash equivalents A3 to Aa2 N/A 12-month 46,740 32,675 78,702 39,983
Summary of Liquidity and Interest Risk		Liquidity and interest risk table Weighted average interest rate On demand or less than 1 month 1 to 3 months 3 months to 1 year 1 to 2 years 2 to 4 years Total undiscounted cash flows Carrying amount % US$ US$ US$ US$ US$ US$ US$ December 31, 2021 Convertible Preferred Shares (note) 12 — — — 318,399 — 318,399 274,966 Other payables N/A 6,007 — — — — 6,007 6,007 Financial liabilities arising from unvested restricted shares N/A 1,647 — — — — 1,647 1,647 Total 7,654 — — 318,399 — 326,053 282,620 Lease liabilities 5.42 48 108 447 592 23 1,218 1,036 December 31, 2022 Convertible Preferred Shares (note) 12 — — — 338,492 — 338,492 378,332 Other payables N/A 7,538 — — — — 7,538 7,538 Financial liabilities arising from unvested restricted shares N/A 68 — — — — 68 68 Total 7,606 — — 338,492 — 346,098 385,938 Lease liabilities 5.38 49 268 391 143 260 1,111 991
Summary of Financial Assets and Financial Liabilities are Measured at Fair Value	The following table gives information about how the fair values of these financial assets and financial liabilities are determined (in particular, the valuation techniques and inputs used). Fair value as of June 30, 2023 December 31, Fair Valuation technique(s) and key Significant Relationship of to fair value US$ US$ Financial assets Market fund 20,400 19,067 Level 1 Redemption value quoted by banks N/A N/A Financial liabilities Convertible preferred shares —  511,861 Level 3 Black-Scholes model and OPM Possibility for IPO scenario (note) The higher the Fair value as of June 30, 2023 December 31, Fair Valuation technique(s) and key Significant Relationship of to fair value US$ US$ Maxpro public warrants assumed by Apollomics (Note 5) 880 —  Level 1 The public warrants are traded on the Nasdaq, the valuation is based on unadjusted quoted prices in active markets for identical assets of liabilities N/A N/A Maxpro private warrants assumed by Apollomics , and Private warrants issued in connection with the conversion of the promissory notes payable to the Maxpro Sponsor (Note 5) 42 Level 2 Private warrants are considered to be economically equivalent to the public warrants. As such, the valuation of the public warrants was used to value the private warrants N/A N/A Penny Warrants (Note 5) 329 —  Level 3 Black-Scholes model — the key inputs are: underlying share price, expected life in years, risk-free rate, expected volatility, and exercise price N/A N/A Total warrant liabilities: 1,251	(i) F Fair value as of Fair value hierarchy Valuation technique(s) and key inputs Significant unobservable inputs Relationship of unobservable inputs to fair value December 31, 2021 2022 US$ US$ Financial assets Market fund 23,744 19,067 Level 2 Redemption N/A N/A Financial liabilities Convertible Preferred Shares 322,215 511,861 Level 3 Black-scholes Possibility for The

Related Party Disclosures (Tabl

Related Party Disclosures (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Related Party Disclosures [Abstract]
Summary of Transactions with Related Party		Save as disclosed elsewhere in the consolidated financial statements, the Group also entered into the following transactions with its related party: Years ended December 31, Related parties Relationship Nature of transactions 2020 2021 2022 US$ US$ US$ Dr. Redkar Executive director of the Company Loan interest income 2 — —
Summary of Compensation of Key Management Personnel	The remuneration of directors of the Company and other members of key management were as follows: For the six months ended   2023     2022   (In thousands of US$) US$ US$ Short term benefits 1,626 1,540 Retirement benefit scheme contributions 8 6 Share-based payment 2,673 1,117 4,307 2,663	The remuneration of directors of the Company and other members of key management were as follows: Years ended December 31, 2020 2021 2022 US$ US$ US$ Short term benefits 1,685 2,214 2,473 Retirement benefit scheme contributions 9 12 12 Share-based payment 3,681 6,131 1,820 5,375 8,357 4,305

Reconciliation of Liabilities_2

Reconciliation of Liabilities Arising from Financing Activities (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of reconciliation of liabilities arising from financing activities [abstract]
Summary of Detailed Information about Reconciliation of Liabilities Arising from Financing Activities	The table below details changes in the Group’s liabilities arising from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are those for which cash flows were, or future cash flows will be, classified in the Group’s consolidated statements of cash flows as cash flows from financing activities. Convertible Preferred Shares Lease liabilities Accrued issuance costs in respect of convertible Preferred Shares (under other payables) Accrued share issue costs (under other payables) Total US$ US$ US$ US$ US$ As of January 1, 2020 133,969 1,674 — — 135,643 Financing cash flows 124,250 (544 ) (3,782 ) (439 ) 119,485 Non-cash Fair value change 26,572 — — — 26,572 New leases entered — 309 — — 309 Issue costs in respect of convertible Series C Preferred Shares accrued — — 3,782 — 3,782 Issue costs accrued — — — 950 950 Interest expense — 72 — — 72 As of December 31, 2020 284,791 1,511 — 511 286,813 Financing cash flows — (611 ) — (1,173 ) (1,784 ) Non-cash Fair value change 37,424 — — — 37,424 New leases entered — 53 — — 53 Issue costs accrued — — — 1,306 1,306 Interest expense — 83 — — 83 As of December 31, 2021 322,215 1,036 — 644 323,895 Financing cash flows — (686 ) — — (686 ) Non-cash Fair value change 189,646 — — — 189,646 New leases entered — 548 — — 548 Reversal on accrued share issue costs — — — (644 ) (644 ) Interest expense — 93 — — 93 As of December 31, 2022 511,861 991 — — 512,852

General Information - Summary o

General Information - Summary of Information about Consolidated Financial Statements and Company Principal Subsidiaries (Detail)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Apollomics Inc [Member]
Disclosure of subsidiaries [line items]
Name of subsidiaries	Apollomics, Inc.	Apollomics, Inc.
Country of incorporation	California, United States	California, United States
Date of incorporation	Jan. 14, 2016	Jan. 14, 2016
Principal activities	Research and development of drugs	Research and development of drugs
Maxpro Capital Acquisition Corp [Member]
Disclosure of subsidiaries [line items]
Name of subsidiaries	Maxpro Capital Acquisition Corp
Country of incorporation	Delaware, United States
Date of incorporation	Jun. 02, 2021
Principal activities	Former special purpose acquisition company
Apollomics Australia Pty Ltd [Member]
Disclosure of subsidiaries [line items]
Name of subsidiaries	Apollomics (Australia) Pty. Ltd.	Apollomics (Australia) Pty. Ltd.
Country of incorporation	Melbourne, Australia	Melbourne, Australia
Date of incorporation	Nov. 04, 2016	Nov. 04, 2016
Principal activities	Research and development of drugs	Research and development of drugs
Apollomics Hong Kong Limited [Member]
Disclosure of subsidiaries [line items]
Name of subsidiaries	Apollomics (Hong Kong) Limited	Apollomics (Hong Kong) Limited
Country of incorporation	Hong Kong, China	Hong Kong, China
Date of incorporation	Jun. 24, 2019	Jun. 24, 2019
Principal activities	Investment holding	Investment holding
Zhejiang Crownmab Biotech Co Ltd [Member]
Disclosure of subsidiaries [line items]
Name of subsidiaries	Zhejiang Crownmab Biotech Co.,Ltd.	Zhejiang Crownmab Biotech Co., Ltd.
Country of incorporation	Hangzhou, China	Hangzhou, China
Date of incorporation	May 29, 2018	May 29, 2018
Principal activities	Investment holding and research and development of drugs	Investment holding and research and development of drugs
Zhejiang Crown Bochuang Biopharma Co Ltd [Member]
Disclosure of subsidiaries [line items]
Name of subsidiaries	Zhejiang Crown Bochuang Biopharma Co., Ltd.	Zhejiang Crown Bochuang Biopharma Co., Ltd.
Country of incorporation	Hangzhou, China	Hangzhou, China
Date of incorporation	May 29, 2020	May 29, 2020
Principal activities	Research and development of drugs	Research and development of drugs
Project Max SPAC Merger Sub Inc [Member]
Disclosure of subsidiaries [line items]
Name of subsidiaries		Project Max SPAC Merger Sub, Inc.
Country of incorporation		Delaware, United States
Date of incorporation		Aug. 19, 2022
Principal activities		Investment holding

Basis of Preparation of the U_2

Basis of Preparation of the Unaudited Condensed Consolidated Financial Statements - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of Basis of Preparation of Financial Statements Explanatory [Abstract]
Retained earnings	$ (625,096)	$ (474,600)	$ (235,435)
Liabilities		$ 448,120

Adoption of New and Amendment_2

Adoption of New and Amendments to IFRSs - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Financial liabilities at fair value through profit or loss		$ 511,861		$ 322,215
Right-of-use assets	$ 678	991	$ 571	1,036
Lease liabilities	$ 0	991	$ 571	1,036
Amendments to IAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Right-of-use assets		991
Lease liabilities		991
Convertible Preferred Shares [Member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Financial liabilities at fair value through profit or loss		511,861		$ 322,215
Convertible Preferred Shares [Member] | Classification of Liabilities as Current or Non-current [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Financial liabilities at fair value through profit or loss		$ 511,861

Principal Accounting Policies -

Principal Accounting Policies - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Disclosure of Summary of Significant Accounting Policies [Abstract]
Impairment loss	$ 0
Proceeds from sale or issue of treasury shares	$ 0

Critical Accounting Judgments_2

Critical Accounting Judgments and Key Sources of Estimation Uncertainty - Additional Information (Detail) - USD ($) $ in Thousands		6 Months Ended		12 Months Ended
		Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Accounting Judgements And Estimates [Line Items]
Financial liabilities at fair value through profit or loss				$ 511,861	$ 322,215
Fair value change of convertible preferred shares		$ 76,430	$ (23,669)	189,646	37,424	$ 26,572
Carrying amount of intangible assets		$ 14,767		14,778	14,798
Impairment and derecognition of intangible assets				0	3,000	$ 1,000
Patent Rights (not yet available for use) [Member]
Disclosure Of Accounting Judgements And Estimates [Line Items]
Carrying amount of intangible assets	[1]			14,500	14,500
Convertible Preferred Shares [Member]
Disclosure Of Accounting Judgements And Estimates [Line Items]
Financial liabilities at fair value through profit or loss				$ 511,861	$ 322,215
[1]These patent rights are not yet available for use by the Group as the Group is still undergoing pre-clinical study application or clinical trials on the relevant drugs in designated territories under the patent rights and has yet to obtain regulatory approval for the new drug to be launched to the market. The patent rights are tested for impairment annually and whenever there is an indication that they may be impaired. Amortization will commence when the patent rights are available for use (i.e. when they are ready for commercialization and have obtained the regulatory new drug application approval in the designated territories) by the Group. During the years ended December 31, 2020, 2021 and 2022, patent rights with carrying amount of US$1,000, US$3,000 and nil were impaired, respectively. For these patent rights, as they were acquired for combination trial of an existing drug candidate, which was subsequently replaced by another formulation, or acquired for self-development that the Group cannot proceed further research due to the failure in providing drug supplies by the original vendor according to the agreement. Accordingly, the Group has fully impaired the patent rights with reference to their respective recoverable amounts determined on value in use calculations.

Business Combination - Addition

Business Combination - Additional information (Detail) $ / shares in Units, $ in Millions		6 Months Ended
	Mar. 29, 2023 USD ($) shares $ / shares	Jun. 30, 2023 USD ($) shares	Jan. 01, 2023 shares
Disclosure of detailed information about business combination [line items]
Number of shares outstanding		89,480,804
Exchange Ratio			0.0717
Proceeds from private investment in public equity and business combination financing | $		$ 20.2
Maxpro [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding	10,350,000
Stock redeemed during the period shares	10,270,060
Percentage of public float redeemed	99.20%
Debt conversion, converted instrument amount | $	$ 1.5
IFRS 2 listing expense | $	$ 45.5
Maxpro [Member] | Public Warrants [Member]
Disclosure of detailed information about business combination [line items]
Class of warrants assumed during business combination	10,350,000
Maxpro [Member] | Private Warrants [Member]
Disclosure of detailed information about business combination [line items]
Class of warrants assumed during business combination	464,150
Debt conversion, converted instrument warrants Issued	155,250
P I P E Investors [Member]
Disclosure of detailed information about business combination [line items]
Class of warrants issued during the period	57,500
Issue of equity | $	$ 23.7
Post Business Acquisition Event [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding			28,800,932
Class A Common Stock [Member] | Maxpro [Member]
Disclosure of detailed information about business combination [line items]
Business combination exchnage basis	one-for-one
Debt conversion, converted instrument shares Issued	155,250
Class of warrant or rights number of shares to be issued on exercise of each warrant	1
Class A Common Stock [Member] | Pre Business Acquisition Event [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding			401,804,327
Class A Common Stock [Member] | Pre Business Acquisition Event [Member] | Maxpro [Member]
Disclosure of detailed information about business combination [line items]
Number of share options exercised during the period	435,833
Class A Common Stock [Member] | Post Business Acquisition Event [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding			28,800,932
Class A Common Stock [Member] | Post Business Acquisition Event [Member] | Maxpro [Member]
Disclosure of detailed information about business combination [line items]
Exchange Ratio	0.0717
Number of share options exercised during the period	31,240
Class B Common Stock [Member] | Maxpro [Member]
Disclosure of detailed information about business combination [line items]
Business combination exchnage basis	one-for-one
Class B Common Stock [Member] | P I P E Investors [Member]
Disclosure of detailed information about business combination [line items]
Increase decrease in the number of shares issued	230,000
Share issued price per share | $ / shares	$ 10
Series A Preferred Shares [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding		0
Series A Preferred Shares [Member] | P I P E Investors [Member]
Disclosure of detailed information about business combination [line items]
Increase decrease in the number of shares issued	2,135,000
Share issued price per share | $ / shares	$ 10

Business Combination - Summary

Business Combination - Summary of Amount of Maxpro's Identifiable Net Assets Acquired at Closing (Detail) - Maxpro [Member] $ in Thousands	Mar. 29, 2023 USD ($)
Disclosure In Tabular Form Of Business Combination Accounted For As Share Based Arrangement [Line Items]
Cash and cash equivalents	$ 954
Notes payable — sponsor	(1,999)
Accrued liabilities	(1,056)
Deferred underwriting compensation	(3,623)
Total Maxpro identifiable net liabilities at fair value	$ (5,724)

Business Combination - Summar_2

Business Combination - Summary of common stock outstanding (Detail)	Mar. 29, 2023 shares
Disclosure of Detailed Information About Common Stock Outstanding after Post Business Combination Event [Line Items]
Subtotal — Business Combination, net of redemptions	3,312,715
Conversion of pre-closing Apollomics convertible preferred shares (converted into pre-closing Apollomics ordinary shares prior to the Business Combination) into Post-Closing Apollomics Ordinary Shares	54,420,964
Issuance of Post-Closing Apollomics Ordinary Shares in connection with the Business Combination due to exercise of pre-closing Apollomics stock options prior to the Business Combination	31,240
Total — Post-Closing Apollomics Ordinary Shares outstanding as a result of Business Combination, PIPE Financing, conversion of pre-closing Apollomics convertible preferred shares into Post-Closing Apollomics Ordinary Shares, and issuance of shares upon Closing due to pre-Closing exercise of stock options (note i)	57,994,919
Class B Common Stock [Member]
Disclosure of Detailed Information About Common Stock Outstanding after Post Business Combination Event [Line Items]
Issuance of post-closing Apollomics Class B ordinary shares to PIPE Investors	230,000
Maxpro [Member] | Class A Common Stock [Member]
Disclosure of Detailed Information About Common Stock Outstanding after Post Business Combination Event [Line Items]
Number of shares of equity interest exhanged to acquire entity	490,025
Maxpro [Member] | Class A Common Stock [Member] | Sponsor [Member]
Disclosure of Detailed Information About Common Stock Outstanding after Post Business Combination Event [Line Items]
Number of shares of equity interest exhanged to acquire entity	155,250
Maxpro [Member] | Class A Common Stock Subject to Possible Redemption [Member]
Disclosure of Detailed Information About Common Stock Outstanding after Post Business Combination Event [Line Items]
Number of shares of equity interest exhanged to acquire entity	79,940
Maxpro [Member] | Class B Common Stock [Member]
Disclosure of Detailed Information About Common Stock Outstanding after Post Business Combination Event [Line Items]
Number of shares of equity interest exhanged to acquire entity	2,587,500

Business Combination - Summar_3

Business Combination - Summary of common stock outstanding (Parenthetical) (Detail) - shares			3 Months Ended
	May 18, 2023	Apr. 26, 2023	Mar. 28, 2023	Jun. 30, 2023	Mar. 29, 2023	Jan. 01, 2023
Disclosure of Detailed Information About Common Stock Outstanding after Post Business Combination Event [Line Items]
Aggregate number of shares issued after closing of business combination event					57,994,919
Number of shares outstanding				89,480,804
Number of ordinary issued on conversion of preferred shares post business acquisition	2,668,750
Stock conversion ratio basis	1 to 1.25
Exercise of share options		16,202	31,241
Class A Common Stock [Member]
Disclosure of Detailed Information About Common Stock Outstanding after Post Business Combination Event [Line Items]
Additional shares outstanding as a result of business combination and private investment in public equity				80,383,133
Class B Common Stock [Member]
Disclosure of Detailed Information About Common Stock Outstanding after Post Business Combination Event [Line Items]
Additional shares outstanding as a result of business combination and private investment in public equity				9,097,671
Post Business Acquisition Event [Member]
Disclosure of Detailed Information About Common Stock Outstanding after Post Business Combination Event [Line Items]
Number of shares outstanding						28,800,932
Post Business Acquisition Event [Member] | Class A Common Stock [Member]
Disclosure of Detailed Information About Common Stock Outstanding after Post Business Combination Event [Line Items]
Number of shares outstanding						28,800,932

Business Combination - Summar_4

Business Combination - Summary of IFRS 2 listing expense (Detail) $ / shares in Units, $ in Thousands	Mar. 29, 2023 USD ($) shares $ / shares
Disclosure of detailed information about business combination [line items]
Number of instruments or interests issued or issuable shares | shares	3,312,715
Number of shares | shares	14,282
Fair value	$ 39,800
Net assets of Maxpro	(5,724)
IFRS 2 Listing Expense	$ 45,524
Maxpro public stockholders [Member]
Disclosure of detailed information about business combination [line items]
Business acquisition per share value | $ / shares	$ 10.81
Number of instruments or interests issued or issuable shares | shares	10,350
Equity interests of acquirer fair value	$ 111,884
Sponsor parties [Member]
Disclosure of detailed information about business combination [line items]
Business acquisition per share value | $ / shares	$ 10.81
Number of instruments or interests issued or issuable shares | shares	3,207
Equity interests of acquirer fair value	$ 34,668
Underwriter shares [Member]
Disclosure of detailed information about business combination [line items]
Business acquisition per share value | $ / shares	$ 10.81
Number of instruments or interests issued or issuable shares | shares	26
Equity interests of acquirer fair value	$ 281
Maxpro private warrants [Member]
Disclosure of detailed information about business combination [line items]
Business acquisition per share value | $ / shares	$ 0.12
Number of instruments or interests issued or issuable shares | shares	619
Equity interests of acquirer fair value	$ 74
Maxpro public warrants [Member]
Disclosure of detailed information about business combination [line items]
Business acquisition per share value | $ / shares	$ 0.12
Number of instruments or interests issued or issuable shares | shares	10,350
Equity interests of acquirer fair value	$ 242
Redemptions of Maxpro class A common stock [Member]
Disclosure of detailed information about business combination [line items]
Redemptions of Maxpro class A common stock per share value | $ / shares	$ 10.55
Redemptions of Maxpro class A common stock, shares | shares	(10,270)
Redemptions of Maxpro class A common stock fair value	$ (108,349)

Revenue and Segment Informati_3

Revenue and Segment Information - Summary of Information about Groups Non Current Assets by Geographical Location (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of geographical areas [line items]
Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts	$ 16,254	$ 16,114
China [Member]
Disclosure of geographical areas [line items]
Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts	13,712	13,358
United States [Member]
Disclosure of geographical areas [line items]
Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts	$ 2,542	$ 2,756

Revenue and Segment Informati_4

Revenue and Segment Information - Additional Information (Detail) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Entitys Revenue And Reportable Segments [Line Items]
Revenue	$ 0	$ 0	$ 0	$ 0	$ 0
Foreign countries [member]
Disclosure Of Entitys Revenue And Reportable Segments [Line Items]
Revenue			$ 0	$ 0	$ 0

Other Income - Additional Infor

Other Income - Additional Information (Detail)	6 Months Ended			12 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2022 AUD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 AUD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2020 AUD ($)
Australia [Member]
Disclosure of Detailed Information about Other Income [Line Items]
Income from government grants related to research and development activity		$ 497,000	$ 707	$ 908	$ 1,353	$ 0	$ 1,407	$ 1,942
CHINA
Disclosure of Detailed Information about Other Income [Line Items]
Income from government grants related to research and development activity	$ 34,000
Director [Member]
Disclosure of Detailed Information about Other Income [Line Items]
Interest income on loans and receivables							$ 2

Other Income - Summary of Infor

Other Income - Summary of Information about Other Income (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Detailed Information about Other Income [Line Items]
Interest income	$ 373	$ 193	$ 431	$ 467	$ 330
Government grants (note i)	0	531	1,016	587	1,730
Other Income	28	32
Other income	$ 401	$ 756	$ 1,447	$ 1,054	$ 2,060

Other Gains and Losses - Summar

Other Gains and Losses - Summary of Information about Other Gains and Losses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Other Gains and Losses [Abstract]
Exchange gains (losses), net	$ (829)	$ 36	$ 144

Finance Costs - Summary of Inf

Finance Costs - Summary of Information about Finance Costs (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Finance Cost [Abstract]
Interest expenses on lease liabilities	$ 93	$ 83	$ 72

Foreign Exchange Gains and Lo_3

Foreign Exchange Gains and Losses - Summary Of Foreign Exchange Gains And Losses (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Foreign Exchange Gains and Loss [Abstract]
Foreign exchange loss, net	$ (2,104)	$ (725)

Income Tax Expenses - Summary o

Income Tax Expenses - Summary of Information about Components of Tax Expense Income (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Major components of tax expense (income) [abstract]
US Corporate Income Tax ("CIT") — current year	$ 10	$ 1	$ 1	$ 1	$ (205)
over-provision in respect of prior years			0	0	(58)
Deferred tax			0	0	178
Tax expense (income)	$ 10	$ 1	$ 1	$ 1	$ (85)

Income Tax Expenses - Summary_2

Income Tax Expenses - Summary of Income Tax Expense Income Reconciled to Loss Before Taxation as Per Consolidated Statements (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Loss before taxation			$ (240,810)	$ (94,796)	$ (74,905)
Tax at the US federal tax rate of 21%			(50,570)	(19,907)	(15,730)
Tax effect of expenses not deductible for tax purpose			45,739	20,419	10,258
Tax effect of income not taxable for tax purpose			(257)	(309)	(386)
Tax effect of additional qualified expenses deductible for tax purpose (note)			(1,517)	0	0
over-provision in respect of prior years			0	0	(58)
Tax effect of tax losses not recognized			7,027	360	6,461
Tax effect of CARES Act			0	0	(205)
Tax effect of foreign tax differential rates			(421)	(562)	(425)
Tax expense (income)	$ 10	$ 1	$ 1	$ 1	$ (85)

Income Tax Expenses - Summary_3

Income Tax Expenses - Summary of Income Tax Expense Income Reconciled to Loss Before Taxation as Per Consolidated Statements (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Detailed Information About Income Tax [Line Items]
Percentage of income tax deduction in respect of qualifying research and development expenditures incurred	75%
UNITED STATES | Federal Income Tax Rate [Member]
Disclosure Of Detailed Information About Income Tax [Line Items]
Applicable tax rate	21%

Income Tax Expenses - Additiona

Income Tax Expenses - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Detailed Information About Income Tax [Line Items]
Profit (loss) from operating activities			$ 976
Tax recoverable			205
Income tax credits and adjustments recognised in profit or loss			0	$ 0
Tax expense (income)	$ 10	$ 1	1	1	$ (85)
Accounting profit			(240,810)	(94,796)	(74,905)
US Corporate Income Tax ("CIT") — current year	10	1	$ 1	$ 1	$ (205)
Apollomics Australia Pty Ltd [Member]
Disclosure Of Detailed Information About Income Tax [Line Items]
Applicable tax rate			25%	26%	30%
UNITED STATES | Federal Income Tax Rate [Member]
Disclosure Of Detailed Information About Income Tax [Line Items]
Applicable tax rate			21%
UNITED STATES | State And Local Income Tax Rate [Member]
Disclosure Of Detailed Information About Income Tax [Line Items]
Applicable tax rate			8.84%
CHINA
Disclosure Of Detailed Information About Income Tax [Line Items]
Applicable tax rate			25%	25%	25%
Tax expense (income)	0	0			$ 0
Accounting profit					0
Tax effect of tax losses					$ 0
HONG KONG
Disclosure Of Detailed Information About Income Tax [Line Items]
Applicable tax rate			16.50%
Tax expense (income)	0	0	$ 0
Accounting profit			0
Tax effect of tax losses			$ 0
AUSTRALIA
Disclosure Of Detailed Information About Income Tax [Line Items]
Tax expense (income)	$ 0	$ 0		$ 0
Accounting profit				0
Tax effect of tax losses				$ 0

Loss for the Period - Summary o

Loss for the Period - Summary of Detailed Information about Loss After Charging Expenses (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Staff costs:
Salaries and other allowances	$ 5,092	$ 7,088	$ 14,966	$ 18,871	$ 11,185
Retirement benefits scheme contributions	374	434	662	749	536
Share-based payment expenses	5,282	2,064	3,582	8,122	4,510
Total staff costs	10,748	9,586	19,210	27,742	16,231
Depreciation of plant and equipment	49	69	162	133	117
Depreciation of right-of-use assets	297	283	593	528	472
Amortization of intangible assets	11	10	20	20	20
Impairment loss of an intangible asset			0	3,000	1,000
Other expenses	$ 47,457	$ 4,008	$ 6,608	$ 4,522	$ 3,307

Dividends - Additional Informat

Dividends - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Dividends [Abstract]
Dividends Paid	$ 0	$ 0	$ 0	$ 0	$ 0

Loss Per Share - Disclosure of

Loss Per Share - Disclosure of Basic and Diluted Loss Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings per share [line items]
Loss for the year attributable to owners of the Company for the purpose of calculating basic and diluted loss per share	$ (150,694)	$ (3,417)	$ (240,811)	$ (94,797)	$ (74,820)
Effect Of Dilutive Potential Ordinary Shares [Abstract]
Loss for the period attributable to owners of the Company for the purpose of calculating diluted loss per share	$ (150,694)	$ (31,626)
Weighted average number of ordinary shares for the purpose of calculating basic loss per share	59,000	27,982	390,944	404,186	361,480
Weighted average number of ordinary shares for the purpose of calculating diluted loss per share	59,000	46,364	390,944	404,186	361,480
Basic loss per common share	$ (2.55)	$ (0.12)	$ (0.62)	$ (0.23)	$ (0.21)
Diluted loss per common share	$ (2.55)	$ (0.68)	$ (0.62)	$ (0.23)	$ (0.21)
Series C Convertible Preferred Shares [member]
Effect Of Dilutive Potential Ordinary Shares [Abstract]
Gain on fair value change of Series C convertible preferred shares		$ (28,209)
Series C convertible preferred shares		18,382

Loss Per Share - Disclosure o_2

Loss Per Share - Disclosure of Detailed Information about Anti Dilutive Securities Excluded from Computation of Diluted Loss Per Share (Detail) - shares	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Unvested Restricted Shares [Member]
Earnings per share [line items]
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount	0	496,752	6,930,235	8,094,901	14,447,616
Share Options [Member]
Earnings per share [line items]
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount	12,708,781	9,659,941	135,979,705	155,059,183	151,133,235
Apollomics Private Warrants [Member]
Earnings per share [line items]
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount	619,400	0
Apollomics Public Warrants [Member]
Earnings per share [line items]
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount	10,350,000	0
Penny Warrants [Member]
Earnings per share [line items]
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount	57,500	0
Series A1 Preferred Shares [Member]
Earnings per share [line items]
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount	0	9,465,755	132,057,583	132,057,583	132,057,583
Series A2 Preferred Shares [Member]
Earnings per share [line items]
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount	0	5,259,171	73,371,157	73,371,157	73,371,157
Series B Preferred Shares [Member]
Earnings per share [line items]
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount	0	21,313,962	297,352,949	297,352,949	297,352,949
Series C Preferred Shares [Member]
Earnings per share [line items]
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount	0		256,449,944	256,449,944	256,449,944

Plant and Equipment - Summary o

Plant and Equipment - Summary of Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 485	$ 280	$ 280
Provided for the year	(49)	(69)	(162)	$ (133)	$ (117)
Ending balance	439		485	280
Leasehold Improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	21	55	55
Ending balance			21	55
Furniture and Other Equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	464	225	225
Ending balance			464	225
Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	928	561	561	511
Additions			367	50
Ending balance			928	561	511
Gross carrying amount [member] | Leasehold Improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	135	135	135	117
Additions				18
Ending balance			135	135	117
Gross carrying amount [member] | Furniture and Other Equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	793	426	426	394
Additions			367	32
Ending balance			793	426	394
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(443)	(281)	(281)	(148)
Provided for the year			(162)	(133)
Ending balance			(443)	(281)	(148)
Accumulated depreciation and amortisation [member] | Leasehold Improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(114)	(80)	(80)	(49)
Provided for the year			(34)	(31)
Ending balance			(114)	(80)	(49)
Accumulated depreciation and amortisation [member] | Furniture and Other Equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ (329)	$ (201)	(201)	(99)
Provided for the year			(128)	(102)
Ending balance			$ (329)	$ (201)	$ (99)

Plant and Equipment - Summary_2

Plant and Equipment - Summary of Depreciation Rates of Property Plant and Equipment (Detail)	12 Months Ended
	Dec. 31, 2022
Leasehold Improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rate, property, plant and equipment	20%
Furniture and Other Equipment [Member] | Bottom of Range [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rate, property, plant and equipment	14%
Furniture and Other Equipment [Member] | Top of Range [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rate, property, plant and equipment	33%

Plant and Equipment - Additiona

Plant and Equipment - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [abstract]
Purchase of property plant and equipment	$ 6	$ 337	$ 367	$ 50	$ 144

Right-of-Use Assets - Summary o

Right-of-Use Assets - Summary of Quantitative Information about Right-of-Use Assets (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	$ 991	$ 1,036	$ 1,036
Provided for the year	297	283	593	$ 528	$ 472
Ending balance	678	571	991	1,036
Offices [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	977	1,018	1,018
Ending balance			977	1,018
Plant and Equipment [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	14	18	18
Ending balance			14	18
Cost [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	2,924	2,429	2,429	2,376
Additions			548	53
Derecognised upon end of lease term			(53)
Ending balance			2,924	2,429	2,376
Cost [Member] | Offices [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	2,865	2,367	2,367	2,319
Additions			538	48
Derecognised upon end of lease term			(40)
Ending balance			2,865	2,367	2,319
Cost [Member] | Plant and Equipment [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	59	62	62	57
Additions			10	5
Derecognised upon end of lease term			(13)
Ending balance			59	62	57
Depreciation [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	(1,933)	(1,393)	(1,393)	(865)
Provided for the year			(593)	(528)
Derecognised upon end of lease term			53
Ending balance			(1,933)	(1,393)	(865)
Depreciation [Member] | Offices [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	(1,888)	(1,349)	(1,349)	(836)
Provided for the year			(579)	(513)
Derecognised upon end of lease term			40
Ending balance			(1,888)	(1,349)	(836)
Depreciation [Member] | Plant and Equipment [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	$ (45)	$ (44)	(44)	(29)
Provided for the year			(14)	(15)
Derecognised upon end of lease term			13
Ending balance			$ (45)	$ (44)	$ (29)

Right-of-Use Assets - Summary_2

Right-of-Use Assets - Summary of Right-of-Use-Assets Depreciated Over Lease Term (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of quantitative information about right-of-use assets [abstract]
Expense relating to short-term leases	$ 96	$ 56	$ 38
Total cash outflow for leases	$ 782	$ 667	$ 582

Right-Of-Use Assets - Additiona

Right-Of-Use Assets - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Disclosure of quantitative information about right-of-use assets [abstract]
Lease liabilities	$ 0	$ 991	$ 571	$ 1,036
Right-of-use assets	$ 678	$ 991	$ 571	$ 1,036

Intangible Assets - Summary of

Intangible Assets - Summary of Intangible Assets (Detail) - USD ($) $ in Thousands		6 Months Ended		12 Months Ended
		Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about intangible assets [line items]
Beginning Balance		$ 14,778	$ 14,798	$ 14,798
Charge for the year		11	10	20	$ 20	$ 20
Impairment loss recognized				0	3,000	1,000
Ending Balance		14,767		14,778	14,798
Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning Balance			18,875	18,875	11,375
Addition					7,500
Ending Balance					18,875	11,375
Depreciation [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning Balance		(4,097)	(4,077)	(4,077)	(1,057)
Charge for the year				(20)	(20)
Impairment loss recognized					(3,000)
Ending Balance				(4,097)	(4,077)	(1,057)
Patent rights (available for use) [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning Balance	[1]	278	298	298
Ending Balance	[1]			278	298
Patent rights (available for use) [Member] | Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning Balance	[1]		375	375	375
Addition	[1]				0
Ending Balance	[1]				375	375
Patent rights (available for use) [Member] | Depreciation [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning Balance	[1]	(97)	(77)	(77)	(57)
Charge for the year	[1]			(20)	(20)
Impairment loss recognized	[1]				0
Ending Balance	[1]			(97)	(77)	(57)
Patent rights (not yet available for use) [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning Balance	[2]	14,500	14,500	14,500
Ending Balance	[2]			14,500	14,500
Patent rights (not yet available for use) [Member] | Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning Balance	[2]		18,500	18,500	11,000
Addition	[2]				7,500
Ending Balance	[2]				18,500	11,000
Patent rights (not yet available for use) [Member] | Depreciation [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning Balance	[2]	$ (4,000)	$ (4,000)	(4,000)	(1,000)
Charge for the year	[2]			0	0
Impairment loss recognized	[2]				(3,000)
Ending Balance	[2]			$ (4,000)	$ (4,000)	$ (1,000)
[1]The patent rights grant the Group the right to use certain scientific data for research and manufacture of pipelines, namely APL-501, APL-502 and APL-509.[2]These patent rights are not yet available for use by the Group as the Group is still undergoing pre-clinical study application or clinical trials on the relevant drugs in designated territories under the patent rights and has yet to obtain regulatory approval for the new drug to be launched to the market. The patent rights are tested for impairment annually and whenever there is an indication that they may be impaired. Amortization will commence when the patent rights are available for use (i.e. when they are ready for commercialization and have obtained the regulatory new drug application approval in the designated territories) by the Group. During the years ended December 31, 2020, 2021 and 2022, patent rights with carrying amount of US$1,000, US$3,000 and nil were impaired, respectively. For these patent rights, as they were acquired for combination trial of an existing drug candidate, which was subsequently replaced by another formulation, or acquired for self-development that the Group cannot proceed further research due to the failure in providing drug supplies by the original vendor according to the agreement. Accordingly, the Group has fully impaired the patent rights with reference to their respective recoverable amounts determined on value in use calculations.

Intangible Assets - Summary o_2

Intangible Assets - Summary of Intangible Assets (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about intangible assets [line items]
Impairment loss	$ 0	$ 3,000	$ 1,000
Patent Rights [Member]
Disclosure of detailed information about intangible assets [line items]
Impairment loss	$ 0	$ 3,000	$ 1,000

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jun. 30, 2023
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	$ 14,778	$ 14,798		$ 14,767
Gross carrying amount [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	14,900			14,900
Accumulated impairment [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	$ 100			$ 100
Patent Rights [Member] | Bottom of range [member]
Disclosure of detailed information about intangible assets [line items]
Useful lives of patent rights	10 years	10 years	10 years
Patent Rights [Member] | Top of range [member]
Disclosure of detailed information about intangible assets [line items]
Useful lives of patent rights	18 years	18 years	18 years

Deferred Taxation - Disclosure

Deferred Taxation - Disclosure of Detailed Information about Unrecognized Tax Losses Explanatory (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset)	$ 0	$ 0	$ 178
(Charge) credit to profit or loss	0	0	(178)
Deferred tax liability (asset)	0	0	0
Accelerated Tax Depreciation [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset)	(32)	(46)	(55)
(Charge) credit to profit or loss	(19)	14	9
Deferred tax liability (asset)	(51)	(32)	(46)
Accrual [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset)	32	46	233
(Charge) credit to profit or loss	19	(14)	(187)
Deferred tax liability (asset)	$ 51	$ 32	$ 46

Deferred Taxation - Summary of

Deferred Taxation - Summary of Unrecognized Tax Losses will be Carried Forward and Expire in Years (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure Unrecognized Tass Losses [Line Items]
Unused tax losses for which no deferred tax asset recognised	$ 63,478	$ 33,135
2023 [Member]
Disclosure Unrecognized Tass Losses [Line Items]
Unused tax losses for which no deferred tax asset recognised	612	612
2024 [Member]
Disclosure Unrecognized Tass Losses [Line Items]
Unused tax losses for which no deferred tax asset recognised	2,364	2,364
2025 [Member]
Disclosure Unrecognized Tass Losses [Line Items]
Unused tax losses for which no deferred tax asset recognised	4,634	4,634
2026 [Member]
Disclosure Unrecognized Tass Losses [Line Items]
Unused tax losses for which no deferred tax asset recognised	7,025	7,025
2027 [Member]
Disclosure Unrecognized Tass Losses [Line Items]
Unused tax losses for which no deferred tax asset recognised	15,757	0
Indefinite [Member]
Disclosure Unrecognized Tass Losses [Line Items]
Unused tax losses for which no deferred tax asset recognised	$ 33,086	$ 18,500

Deferred Taxation - Additional

Deferred Taxation - Additional Inforation (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets and liabilities [abstract]
Unused tax losses for which no deferred tax asset recognised	$ 63,478	$ 33,135

Deposits, Prepayments and Def_3

Deposits, Prepayments and Deferred Expenses - Disclosure of Detailed Information about Deposits Prepayments and Deferred Expenses Explanatory (Detail) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of Deposits Prepayments and Deferred Expenses [Abstract]
Deferred directors and officers insurance expenses	$ 1,093
Other prepayments	895	$ 624	$ 1,554
Deferred share issue costs			2,255
Prepayments for other expense			443
Value-Added Tax recoverable	507	547	449
Deposits	14	5	120
Payment in advance to suppliers	250		6
Deposits, prepayments and deferred expenses	$ 2,759	$ 1,176	$ 4,827

Financial Assets at FVTPL - Add

Financial Assets at FVTPL - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Financial assets at fair value through profit or loss [abstract]
Financial assets at FVTPL	$ 20,400	$ 19,067	$ 23,744

Time Deposits _ Cash And Cash_2

Time Deposits / Cash And Cash Equivalents - Additional Information (Detail)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Time Deposits With Banks [Line Items]
Description of periods when cash flows expected to occur	twelve months	twelve months	12 months	12 months
Bottom of Range [Member]
Disclosure Of Time Deposits With Banks [Line Items]
Time deposits, interest rate	0.01%	0.01%	0.01%	0.01%
Top of Range [Member]
Disclosure Of Time Deposits With Banks [Line Items]
Time deposits, interest rate	0.30%	0.30%	3.05%	0.05%
Fixed Interest Rate [Member]
Disclosure Of Time Deposits With Banks [Line Items]
Time deposits, interest rate			3.70%
Fixed Interest Rate [Member] | Bottom of Range [Member]
Disclosure Of Time Deposits With Banks [Line Items]
Time deposits, interest rate	3.36%
Fixed Interest Rate [Member] | Top of Range [Member]
Disclosure Of Time Deposits With Banks [Line Items]
Time deposits, interest rate	3.70%

Other Payables and Accruals - S

Other Payables and Accruals - Summary of Other Payables and Accruals (Detail) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Other Payables And Accruals [Abstract]
Payables in respect of research and development expenses	$ 5,518	$ 5,435	$ 4,248
Accrued salaries and bonuses	2,844	2,475	2,485
Accrued other expenses	1,381	1,662	2,265
Accrued directors and officers insurance expenses	1,093
Accrued share issue costs		0	644
Deposit received for a potential out-licensing drug patent (note)	1,000	1,000	1,000
Others payables	500	1,103	759
Total	$ 12,804	$ 11,675	$ 11,401

Other Payables And Accruals - A

Other Payables And Accruals - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Other Payables And Accruals [Abstract]
Current deposits from customers	$ 1,000	$ 1,000	$ 1,000

Financial Liabilities Arising_3

Financial Liabilities Arising from Unvested Restricted Shares - Summary of Financial Liabilities Arising From Unvested Restricted Shares (Detail) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Chief Executive Officer [Member] | Financial Liabilities, Arising From Unvested Restricted Shares [Member] | Dr. Yu [Member]
Disclosure of financial liabilities [line items]
Current financial liabilities at amortised cost		$ 68	$ 1,647

Lease Liabilities - Summary of

Lease Liabilities - Summary of Detailed Information About Contractual Maturities of Lease Liabilities (Detail) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Disclosure of Lease Liabilities [Line Items]
Lease liabilities payable	$ 0	$ 991	$ 571	$ 1,036
Less: Amount due for settlement within 12 months shown under current liabilities	(385)	(614)		(508)
Amount due for settlement after 12 months shown under non-current liabilities	$ 294	377		528
Within one year [member]
Disclosure of Lease Liabilities [Line Items]
Lease liabilities payable		614		508
More than one year, but not exceeding two years [member]
Disclosure of Lease Liabilities [Line Items]
Lease liabilities payable		126		476
More than two years, but not exceeding five years [member]
Disclosure of Lease Liabilities [Line Items]
Lease liabilities payable		$ 251		$ 52

Lease Liabilities - Additional

Lease Liabilities - Additional Information (Detail)	Dec. 31, 2022	Dec. 31, 2021
Disclosure of Lease Liabilities [Line Items]
Weighted average lessee's incremental borrowing rate	5.38%	5.42%
Top of Range [Member]
Disclosure of Lease Liabilities [Line Items]
Weighted average lessee's incremental borrowing rate	6%	6%
Bottom of Range [Member]
Disclosure of Lease Liabilities [Line Items]
Weighted average lessee's incremental borrowing rate	4.75%	4.75%

Convertible Preferred Shares -

Convertible Preferred Shares - Disclosure of Preferred Shares Issued Pursuant to Subscription Agreement (Detail) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares
Series A One Preferred Stock [Member]
Disclosure of Preferred Shares Issued Pursuant To Subscription Agreement [Line Items]
Total number of Preferred Shares issue | shares	132,057,583
Subscription price total | $	$ 6,000
Series A One Preferred Stock [Member] | July 26, 2016 to July 28, 2016 [Member]
Disclosure of Preferred Shares Issued Pursuant To Subscription Agreement [Line Items]
Total number of Preferred Shares issue | shares	88,038,389
Subscription price per share | $ / shares	$ 0.04543
Subscription price total | $	$ 4,000
Series A One Preferred Stock [Member] | January 31, 2019 [Member]
Disclosure of Preferred Shares Issued Pursuant To Subscription Agreement [Line Items]
Total number of Preferred Shares issue | shares	44,019,194
Subscription price per share | $ / shares	$ 0.04543
Subscription price total | $	$ 2,000
Series A Two Preferred Stock [Member] | July 21, 2017 to July 25, 2017 [Member]
Disclosure of Preferred Shares Issued Pursuant To Subscription Agreement [Line Items]
Total number of Preferred Shares issue | shares	73,371,157
Subscription price per share | $ / shares	$ 0.05111
Subscription price total | $	$ 3,750
Series B Preferred Shares [Member]
Disclosure of Preferred Shares Issued Pursuant To Subscription Agreement [Line Items]
Total number of Preferred Shares issue | shares	297,352,949
Subscription price total | $	$ 99,000
Series B Preferred Shares [Member] | September 19, 2018 to December 27, 2018 [Member]
Disclosure of Preferred Shares Issued Pursuant To Subscription Agreement [Line Items]
Total number of Preferred Shares issue | shares	260,709,579
Subscription price per share | $ / shares	$ 0.3329
Subscription price total | $	$ 86,800
Series B Preferred Shares [Member] | January 8, 2019 to March 25, 2019 [Member]
Disclosure of Preferred Shares Issued Pursuant To Subscription Agreement [Line Items]
Total number of Preferred Shares issue | shares	36,643,370
Subscription price per share | $ / shares	$ 0.3329
Subscription price total | $	$ 12,200
Series C Preferred Shares [Member]
Disclosure of Preferred Shares Issued Pursuant To Subscription Agreement [Line Items]
Total number of Preferred Shares issue | shares	256,449,944
Subscription price total | $	$ 124,250
Series C Preferred Shares [Member] | September 10, 2020 to September 30, 2020 [Member]
Disclosure of Preferred Shares Issued Pursuant To Subscription Agreement [Line Items]
Total number of Preferred Shares issue | shares	141,692,465
Subscription price per share | $ / shares	$ 0.4845
Subscription price total | $	$ 68,650
Series C Preferred Shares [Member] | October 5, 2020 to November 5, 2020 [Member]
Disclosure of Preferred Shares Issued Pursuant To Subscription Agreement [Line Items]
Total number of Preferred Shares issue | shares	114,757,479
Subscription price per share | $ / shares	$ 0.4845
Subscription price total | $	$ 55,600

Convertible Preferred Shares _2

Convertible Preferred Shares - Disclosure of Movement in Preference Shares at End of Each Reporting Period (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Movement in Preference Shares at End of Each Reporting Period [Line Items]
Beginning Balance	$ 448,120
Ending Balance			$ 448,120
Series C Preferred Shares [Member] | Preferred Shares [Member] | Level 3 Fair Value [Member]
Disclosure of Movement in Preference Shares at End of Each Reporting Period [Line Items]
Beginning Balance	511,861	$ 322,215	322,215	$ 284,791	$ 133,969
Issue of Series C Preferred Shares					124,250
Change in fair value	76,430	(23,669)	189,646	37,424	26,572
Conversion to common stock	(588,291)
Ending Balance	$ 0	$ 298,546	$ 511,861	$ 322,215	$ 284,791

Convertible Preferred Shares _3

Convertible Preferred Shares - Disclosure of Significant Unobservable Inputs Used in Measuring the Fair Value of Convertible Preferred Shares (Detail) - Series C Preferred Shares [Member] - Preferred Shares [Member]	Dec. 31, 2022 yr	Dec. 31, 2021 yr	Dec. 31, 2020 yr
Time to Liquidate [Member]
Disclosure of Significant Unobservable Inputs Used in Measuring the Fair Value of Convertible Preferred Shares [Line Items]
Significant unobservable input, liabilities	1.25	1.5	1.5
Risk-free rate [Member]
Disclosure of Significant Unobservable Inputs Used in Measuring the Fair Value of Convertible Preferred Shares [Line Items]
Significant unobservable input, liabilities	4.65	0.56	0.12
Expected volatility (note ii) [Member]
Disclosure of Significant Unobservable Inputs Used in Measuring the Fair Value of Convertible Preferred Shares [Line Items]
Significant unobservable input, liabilities	75	72.5	80
Dividend Yield [Member]
Disclosure of Significant Unobservable Inputs Used in Measuring the Fair Value of Convertible Preferred Shares [Line Items]
Significant unobservable input, liabilities	0	0	0
Possibility Under IPO Scenario [Member]
Disclosure of Significant Unobservable Inputs Used in Measuring the Fair Value of Convertible Preferred Shares [Line Items]
Significant unobservable input, liabilities	85	25	45
Possibility Under Liquidation Scenario [Member]
Disclosure of Significant Unobservable Inputs Used in Measuring the Fair Value of Convertible Preferred Shares [Line Items]
Significant unobservable input, liabilities	15	75	55

Convertible Preferred Shares _4

Convertible Preferred Shares - Additional Information (Detail)			4 Months Ended	12 Months Ended
	May 18, 2023 USD ($)	Mar. 29, 2023 USD ($)	Apr. 17, 2023 USD ($)	Dec. 31, 2022	Jun. 30, 2023 shares	Dec. 31, 2021
Disclosure of Preferred Shares Issued Pursuant To Subscription Agreement [Line Items]
Preferred shares outstanding | shares					89,480,804
Series A Preferred Shares [Member]
Disclosure of Preferred Shares Issued Pursuant To Subscription Agreement [Line Items]
Preferred shares outstanding | shares					0
Pipe Subscription Agreement [Member] | Series A Preferred Shares [Member]
Disclosure of Preferred Shares Issued Pursuant To Subscription Agreement [Line Items]
Issue of equity		$ 2,135,000
Conversion ratio for conversion of preferred stock into common stock	1.25
Pipe Subscription Agreement [Member] | Class A Common Stock [Member]
Disclosure of Preferred Shares Issued Pursuant To Subscription Agreement [Line Items]
Issue of equity	$ 2,668,750
Series A One Preferred Stock [Member]
Disclosure of Preferred Shares Issued Pursuant To Subscription Agreement [Line Items]
Dividend rate on preferred stock				8%
Dividend declared before the financial statements are authorized for issue but not recognized as distribution to owners			$ 0
Conversion ratio of preferred shares into equity				1		1
Series A Two Preferred Stock [Member]
Disclosure of Preferred Shares Issued Pursuant To Subscription Agreement [Line Items]
Dividend rate on preferred stock				8%
Dividend declared before the financial statements are authorized for issue but not recognized as distribution to owners			0
Conversion ratio of preferred shares into equity				1		1
Series B Preferred Shares [Member]
Disclosure of Preferred Shares Issued Pursuant To Subscription Agreement [Line Items]
Dividend rate on preferred stock				8%
Dividend declared before the financial statements are authorized for issue but not recognized as distribution to owners			0
Conversion ratio of preferred shares into equity				1		1
Period within which the redemption feauture shall be restored from the date on which the issue is closed				18 months
Convertible preferred stock redemption price as a percentage of original issue price				100%
Interest rate on payable on redeemable amount of convertible preferred stock				12%
Convertible preferred stock liquidation preference percentage				100%
Interest rate payable on redeemable preferred stock				12%
Series C Preferred Shares [Member]
Disclosure of Preferred Shares Issued Pursuant To Subscription Agreement [Line Items]
Dividend rate on preferred stock				8%
Dividend declared before the financial statements are authorized for issue but not recognized as distribution to owners			$ 0
Conversion ratio of preferred shares into equity				1		1
Period within which the redemption feauture shall be restored from the date on which the issue is closed				18 months
Convertible preferred stock redemption price as a percentage of original issue price				100%
Interest rate on payable on redeemable amount of convertible preferred stock				12%
Convertible preferred stock liquidation preference percentage				100%
Interest rate payable on redeemable preferred stock				12%
Series A1 And Series A Two Preferred Stock [Member]
Disclosure of Preferred Shares Issued Pursuant To Subscription Agreement [Line Items]
Convertible preferred stock liquidation preference percentage				100%

Share Capital_Treasury Shares -

Share Capital/Treasury Shares - Summary of Share Capital (Detail) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	May 29, 2023	Jan. 01, 2023	Jan. 01, 2022	Jan. 01, 2020
Disclosure of classes of share capital [line items]
Value of shares issued and fully paid			$ 41	$ 40
Class B ordinary shares issued to holders of the convertible preferred shares	$ 588,291
Exercise of share options, Value	$ 83	$ 151	$ 392	$ 141	$ 2,930
Ordinary shares [member]
Disclosure of classes of share capital [line items]
Number of shares authorised	600,000,000	444,343,488	444,343,488	444,343,488	444,343,488		444,343,488	444,343,488	444,343,488
Value of shares authorized	$ 65	$ 44	$ 44	$ 44	$ 44		$ 44	$ 44	$ 44
Number of shares issued and fully paid	89,480,804	400,226,098	401,804,327	393,252,140	386,741,005		401,804,327	393,252,140	360,791,045
Value of shares issued and fully paid	$ 9	$ 41	$ 41	$ 40	$ 39		$ 41	$ 40	$ 36
Class B ordinary shares issued to holders of the convertible preferred shares	$ 6
Exercise of share options, Shares	47,443	6,973,958	8,552,187	6,511,135	25,949,960
Par value per share	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Exercise of share options, Value		$ 1	$ 1	$ 1	$ 3
Ordinary shares [member] | Previously stated [member]
Disclosure of classes of share capital [line items]
Number of shares issued and fully paid	28,687,806						28,800,932
Value of shares issued and fully paid	$ 3						$ 3
Class A Ordinary Shares [member]
Disclosure of classes of share capital [line items]
Number of shares authorised	500,000,000					500,000,000
Par value per share	$ 0.0001					$ 0.0001
Class A Ordinary Shares [member] | Pipe Subscription Agreement [member]
Disclosure of classes of share capital [line items]
Ordinary shares issued	2,668,750
Class A Ordinary Shares [member] | Business Combination [member]
Disclosure of classes of share capital [line items]
Class A ordinary shares issued in connection to the Business Combination	3,312,715
Class B Ordinary Shares [member]
Disclosure of classes of share capital [line items]
Number of shares authorised	100,000,000					100,000,000
Class B ordinary shares issued to holders of the convertible preferred shares (Shares)	54,420,964
Par value per share	$ 0.0001					$ 0.0001
Class B Ordinary Shares [member] | Pipe Subscription Agreement [member]
Disclosure of classes of share capital [line items]
Ordinary shares issued	230,000

Share Capital_Treasury Shares_2

Share Capital/Treasury Shares - Summary of Share Capital (Parenthetical) (Detail) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	May 29, 2023
Disclosure of classes of share capital [line items]
Proceeds from the exercise of stock options	$ 83	$ 151	$ 392	$ 141	$ 6,029
Class A Ordinary Shares [member]
Disclosure of classes of share capital [line items]
Number of shares authorised	500,000,000					500,000,000
Par value per share	$ 0.0001					$ 0.0001
Class B Ordinary Shares [member]
Disclosure of classes of share capital [line items]
Number of shares authorised	100,000,000					100,000,000
Par value per share	$ 0.0001					$ 0.0001
Preferred shares [member]
Disclosure of classes of share capital [line items]
Number of shares authorised	50,000,000					50,000,000
Par value per share	$ 0.0001					$ 0.0001
Two Thousand and Sixteen Plan [Member]
Disclosure of classes of share capital [line items]
Share based compensation by share based award weighted average exercise price of share options exercised	$ 0.125	$ 0.022	$ 0.046	$ 0.022	$ 0.232
Proceeds from the exercise of stock options					$ 3,099
Exercise Price One [Member] | Two Thousand and Sixteen Plan [Member]
Disclosure of classes of share capital [line items]
Stock issued during the period exercise of stock options shares	23,893	158,333	498,958	6,004,989	2,873,037
Share based compensation by share based award weighted average exercise price of share options exercised	$ 0.28	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Exercise Price Two [Member] | Two Thousand and Sixteen Plan [Member]
Disclosure of classes of share capital [line items]
Stock issued during the period exercise of stock options shares	16,202	6,750,000	7,088,541	134,375	23,076,923
Share based compensation by share based award weighted average exercise price of share options exercised	$ 2.93	$ 0.02	$ 0.02	$ 0.02	$ 0.26
Stock issued during the period early exercise of stock options shares					11,918,299
Exercise Price Three [Member] | Two Thousand and Sixteen Plan [Member]
Disclosure of classes of share capital [line items]
Stock issued during the period exercise of stock options shares	4,122	25,000	101,146	371,771
Share based compensation by share based award weighted average exercise price of share options exercised	$ 3.63	$ 0.21	$ 0.21	$ 0.21
Exercise Price Four [Member] | Two Thousand and Sixteen Plan [Member]
Disclosure of classes of share capital [line items]
Stock issued during the period exercise of stock options shares	3,226	40,625	863,542
Share based compensation by share based award weighted average exercise price of share options exercised	$ 4.32	$ 0.26	$ 0.26

Share Capital_Treasury Shares_3

Share Capital/Treasury Shares - Summary of Treasury Shares (Detail) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Treasury Shares [Line Items]
Number of treasury shares, Beginning	496,752	1,009,724	1,009,724	26,365,915	40,583,273
Treasury shares value, Beginning	$ 68	$ 1,647	$ 1,647	$ 3,252	$ 322
Unvested share options early exercised					11,918,299
Unvested share options early exercised, subscription price per share					$ 0.26
Unvested share options early exercised, value					$ 3,099
Restricted shares vested	(496,752)	(83,482)	(1,164,666)	(6,352,715)	(26,135,657)
Restricted shares vested, subscription price per share	$ 0.0001	$ 0.0003	$ 0.01	$ 0.01
Restricted shares vested, value	$ (68)	$ (21)	$ (21)	$ (64)	$ (169)
Early exercised share options vested		(429,490)	(5,991,847)	(5,926,452)
Early exercised share options vested, subscription price per share		$ 0.0036	$ 0.26	$ 0.26
Early exercised share options vested, value		$ (1,558)	$ (1,558)	$ (1,541)
Number of treasury shares, Ending	0	496,752	496,752	1,009,724	26,365,915
Treasury shares value, Beginning	$ 0	$ 68	$ 68	$ 1,647	$ 3,252
Previously stated [member]
Disclosure Of Treasury Shares [Line Items]
Number of treasury shares, Beginning	6,930,235	14,086,748	14,086,748
Treasury shares value, Beginning	$ 68	$ 1,647	$ 1,647
Number of treasury shares, Ending			6,930,235	14,086,748
Treasury shares value, Beginning			$ 68	$ 1,647
Treasury shares [member] | Top of Range [Member]
Disclosure Of Treasury Shares [Line Items]
Restricted shares vested, subscription price per share					$ 0.01
Treasury shares [member] | Bottom of Range [Member]
Disclosure Of Treasury Shares [Line Items]
Restricted shares vested, subscription price per share					$ 0.003

Share Capital_Treasury Shares_4

Share Capital/Treasury Shares - Additional Information (Detail) - $ / shares	Jun. 30, 2023	May 29, 2023
Class A Ordinary Shares [member]
Disclosure of classes of share capital [line items]
Number of shares authorised	500,000,000	500,000,000
Par value per share	$ 0.0001	$ 0.0001
Class B Ordinary Shares [member]
Disclosure of classes of share capital [line items]
Number of shares authorised	100,000,000	100,000,000
Par value per share	$ 0.0001	$ 0.0001
Preferred shares [member]
Disclosure of classes of share capital [line items]
Number of shares authorised	50,000,000	50,000,000
Par value per share	$ 0.0001	$ 0.0001

Share-Based Payments - Addition

Share-Based Payments - Additional Information (Detail) $ / shares in Units, $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023 USD ($) yr shares $ / shares	Jun. 30, 2022 USD ($) shares yr $ / shares	Dec. 31, 2022 USD ($) shares yr $ / shares	Dec. 31, 2021 USD ($) shares yr $ / shares	Dec. 31, 2020 USD ($) shares yr $ / shares	Dec. 31, 2019 shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share based compensation by share based award term of stock options | yr			6.078	6.078	6.078
Outstanding Options			135,979,705
Two Thousand and Sixteen Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share based compensation by share based number of shares authorized for issuance	337,225,866		337,225,866	337,225,866
Share based compensation by share based award term of stock options | yr	6.078	6.078
Weighted average remaining contractual life of outstanding share options	7 years 25 days	7 years 9 months 18 days	7 years 4 months 24 days	8 years 2 months 12 days	8 years 10 months 24 days
Weighted average fair value per share of share options granted | $ / shares	$ 0.5334	$ 0.31	$ 0.1403	$ 0.1471	$ 0.1171
Share based compensation by share based award number of options excercised during the period	661,875	6,973,958	8,552,187	6,511,135	25,949,960
Share options exercisable after applying the exchange ratio	6,646,879
Share options exchange ratio	0.071679
Outstanding Options	177,301,320	134,766,684	135,979,705	155,059,183	151,133,235	57,835,912
Two Thousand and Sixteen Plan [Member] | Share Appreciation Rights,Restricted Share Unit Awards And Other Awards [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share based compensation by share based award number of instrument granted in a share based payment arrangement	0	0	0	0	0
Two Thousand and Sixteen Plan [Member] | Restricted Share Awards [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Notice period threshold post termination of employment repurchase option	6 days		60 days
Allocated share based compensation | $	$ 39	$ 36	$ 39	$ 7	$ 89
Two Thousand and Sixteen Plan [Member] | Time Based Restricted Shares [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share based compensation by share based vesting period	48 months		48 months
Share based compensation by share based award initial vesting percentage	25%		25%
Share based compensation by share based award remaining vesting period	36 months		36 months
Two Thousand and Sixteen Plan [Member] | Time Based Restricted Shares [Member] | Bottom of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share based compensation by share based award weighted average exercise price of equity instruments other than optiions granted | $ / shares	$ 0.003		$ 0.003
Two Thousand and Sixteen Plan [Member] | Time Based Restricted Shares [Member] | Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share based compensation by share based award weighted average exercise price of equity instruments other than optiions granted | $ / shares	$ 0.01		$ 0.01
Two Thousand and Sixteen Plan [Member] | Milestone Based Restricted Shares [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share based compensation by share based award equity instruments other than options vested during the period			0	0	6,930,235
Two Thousand and Sixteen Plan [Member] | Share Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Allocated share based compensation | $	$ 5,300	$ 2,000	$ 3,543	$ 8,115	$ 4,421
Share based compensation by share based award term of stock options | yr	10		10
Allocated share based compensation consulting fees | $			$ 27	$ 129	$ 18
Two Thousand and Sixteen Plan [Member] | Time Based Share Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share based compensation by share based award vesting period minimum	24 months		24 months
Share based compensation by share based award vesting period Maximum	48 months		48 months
Share based compensation by share based award initial vesting percentage one	25%		25%
Share based compensation by share based award initial vesting percentage two	50%		50%
Share based compensation by share based award remaining vesting period minimum	12 months		12 months
Share based compensation by share based award remaning vesting period maximum	36 months		36 months
Two Thousand and Sixteen Plan [Member] | Time Based Share Options [Member] | Dr Yu [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share based compensation by share based award number of options excercised during the period					11,918,299
Share based compensation by share based award unvested early exercised share options outstanding	69,000	0	0	5,991,847
Two Thousand Twenty Three Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share options exercisable after applying the exchange ratio	12,708,781

Share-Based Payments - Summary

Share-Based Payments - Summary of Group's Restricted Shares Movement (Detail) - shares	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Movement In Restricted Shares [Line Items]
Outstanding, Beginning	6,930,235	8,094,901	8,094,901
Outstanding, Ending			6,930,235	8,094,901
Two Thousand and Sixteen Plan [Member] | Unvested Restricted Shares [Member]
Disclosure Of Movement In Restricted Shares [Line Items]
Outstanding, Beginning	6,930,235	8,094,901	8,094,901	14,447,616	40,583,273
Vested	(496,752)	(512,972)	(1,164,666)	(6,352,715)	(26,135,657)
Outstanding, Ending	0	496,752	6,930,235	8,094,901	14,447,616

Share-Based Payments - Summar_2

Share-Based Payments - Summary of Company's Share Options (Detail)	6 Months Ended		12 Months Ended
	Jun. 30, 2023 shares $ / shares	Jun. 30, 2022 shares $ / shares	Dec. 31, 2022 shares $ / shares	Dec. 31, 2021 shares $ / shares	Dec. 31, 2020 shares $ / shares
Disclosure Of Movement In The Share Options [Line Items]
Number of Options, Beginning	135,979,705
Number of Options, Ending			135,979,705
Two Thousand and Sixteen Plan [Member]
Disclosure Of Movement In The Share Options [Line Items]
Number of Options, Beginning	135,979,705	155,059,183	155,059,183	151,133,235	57,835,912
Number of Options, Granted	42,127,240	2,250,000	11,500,000	39,715,000	119,663,533
Number of Options, Exercised	(661,875)	(6,973,958)	(8,552,187)	(6,511,135)	(25,949,960)
Number of Options, Forfeited	(143,750)	(15,568,541)	(22,027,291)	(29,277,917)	(416,250)
Number of Options, Ending	177,301,320	134,766,684	135,979,705	155,059,183	151,133,235
Number of Options Outstanding, converted	12,708,781
Number of Option, Excercisable	92,731,191	58,381,043	67,667,737	78,269,054	41,736,788
Number of Options Exercisable, converted	6,646,879
Weighted average exercise price, Beginning | $ / shares	$ 0.217	$ 0.203	$ 0.203	$ 0.169	$ 0.015
Weighted average exercise price, Granted | $ / shares	0.718	0.31	0.31	0.279	0.256
Weighted average exercise price, Exercised | $ / shares	0.125	0.022	0.046	0.022	0.232
Weighted average exercise price, Forfeited | $ / shares	0.218	0.225	0.232	0.169	0.061
Weighted average exercise price, Ending | $ / shares	$ 0.337	$ 0.212	$ 0.217	$ 0.203	$ 0.169

Share-Based Payments - Summar_3

Share-Based Payments - Summary of Share-Based Payment Transactions (Detail)	6 Months Ended		12 Months Ended
	Jun. 30, 2023 yr $ / shares	Jun. 30, 2022 yr $ / shares	Dec. 31, 2022 yr $ / shares	Dec. 31, 2021 yr $ / shares	Dec. 31, 2020 yr $ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life | yr			6.078	6.078	6.078
Two Thousand and Sixteen Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant date option fair value per share	$ 0.502	$ 0.152
Exercise price of share options granted	$ 0.717	$ 0.31	$ 0.31
Expected volatility (note i)	78%	75%
Expected life | yr	6.078	6.078
Risk-free rate	3.98%	1.35%
Expected dividend yield	0%	0%	0%	0%	0%
Bottom of Range [Member] | Two Thousand and Sixteen Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant date option fair value per share			$ 0.0933	$ 0.143	$ 0.0549
Exercise price of share options granted				$ 0.26	$ 0.21
Expected volatility (note i)			75%	75%	70%
Risk-free rate			1.35%	0.51%	0.36%
Top of Range [Member] | Two Thousand and Sixteen Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant date option fair value per share			$ 0.1517	$ 0.1544	$ 0.143
Exercise price of share options granted				$ 0.31	$ 0.26
Expected volatility (note i)			77.50%	80%	80%
Risk-free rate			3.98%	1.09%	1.45%

Fair Value Measurements of Fi_3

Fair Value Measurements of Financial Instruments - Summary of Categories of Financial Instruments (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financial assets
Financial assets at FVTPL	$ 19,067	$ 23,744
Amortized cost	39,983	78,702
Financial liabilities
Financial liability at FVTPL	511,861	322,215
Amortized cost	$ 7,606	$ 7,654

Fair Value Measurements of Fi_4

Fair Value Measurements of Financial Instruments - Summary of Assets and Liabilities Denominated in Foreign Currencies (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of Detailed Information about Assets and Liabilities Denominated in Foreign Currencies [Line Items]
Assets	$ 10,240	$ 9,521
Liabilities	2,659	1,056
Renminbi ("RMB")
Disclosure of Detailed Information about Assets and Liabilities Denominated in Foreign Currencies [Line Items]
Assets	8,940	8,376
Liabilities	1,210	512
AUD [Member]
Disclosure of Detailed Information about Assets and Liabilities Denominated in Foreign Currencies [Line Items]
Assets	1,300	1,145
Liabilities	$ 1,449	$ 544

Fair Value Measurements of Fi_5

Fair Value Measurements of Financial Instruments - Summary of Sensitivity Analysis of Foreign Exchange Rate (Detail) - Currency Risk [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
RMB [Member]
Disclosure Of Detailed Information About Sensitivity Analysis of Foreign Exchange Rate [Line Items]
Impact on loss for the year	$ 386	$ 295	$ (18)
AUD [Member]
Disclosure Of Detailed Information About Sensitivity Analysis of Foreign Exchange Rate [Line Items]
Impact on loss for the year	$ (7)	$ 22	$ 49

Fair Value Measurements of Fi_6

Fair Value Measurements of Financial Instruments - Summary of Internal Credit Risk Grading Assessment Comprises (Detail) - Financial Assets at Amortized Cost [Member]	12 Months Ended
	Dec. 31, 2022
Low Risk [Member]
Disclosure of internal credit grades [line items]
Description	The counterparty has a low risk of default and does not have any past-due amounts
Financial assets at amortized cost	12-month ECL
Watch List [Member]
Disclosure of internal credit grades [line items]
Description	Debtor frequently repays after due dates but settles the amounts in full
Financial assets at amortized cost	12-month ECL
Doubtful [Member]
Disclosure of internal credit grades [line items]
Description	There have been significant increases in credit risk since initial recognition through information developed internally or external resources
Financial assets at amortized cost	Lifetime ECL - not credit-impaired
Loss [Member]
Disclosure of internal credit grades [line items]
Description	There is evidence indicating the asset is credit-impaired
Financial assets at amortized cost	Lifetime ECL - credit-impaired
Write-off [Member]
Disclosure of internal credit grades [line items]
Description	There is evidence indicating that the debtor is in severe financial difficulty and the Group has no realistic prospect of recovery
Financial assets at amortized cost	Amount is written off

Fair Value Measurements of Fi_7

Fair Value Measurements of Financial Instruments - Summary of Credit Risk Exposure (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of credit risk exposure [line items]
Financial assets at amortised cost	$ 39,983	$ 78,702
12-month ECL [Member] | Low Risk [Member] | Deposits [Member]
Disclosure of credit risk exposure [line items]
Financial assets at amortised cost	129	120
12-month ECL [Member] | A3 [Member] | Time deposits with original maturity over three months [Member]
Disclosure of credit risk exposure [line items]
Financial assets at amortised cost	7,179	31,842
12-month ECL [Member] | A3 to Aa2 [Member] | Cash and cash equivalents [Member]
Disclosure of credit risk exposure [line items]
Financial assets at amortised cost	$ 32,675	$ 46,740

Fair Value Measurements of Fi_8

Fair Value Measurements of Financial Instruments - Summary Of Liquidity and Interest Risk (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Jun. 30, 2023	Jun. 30, 2022
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Convertible Preferred Shares, Weighted Average Interest Rate	12%	12%
Lease liabilities, Weighted Average Interest Rate	5.38%	5.42%
Convertible Preferred Shares	$ 338,492	$ 318,399
Other payables	7,538	6,007
Financial liabilities arising form unvested restricted shares	68	1,647
Total	346,098	326,053
Lease liabilities	1,111	1,218
Convertible Preferred Shares, Carrying Amount	378,332	274,966
Other payables, Carrying Amount	7,538	6,007
Financial Liabilities arising from Unvested Restricted Shares, Carrying Amount	68	1,647
Total, Carrying Amount	385,938	282,620
Lease liabilities, Carrying Amount	991	1,036	$ 0	$ 571
On demand or less than 1 month [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Other payables	7,538	6,007
Financial liabilities arising form unvested restricted shares	68	1,647
Total	7,606	7,654
Lease liabilities	49	48
1 to 3 months [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Lease liabilities	268	108
3 months to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Lease liabilities	391	447
1 to 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Convertible Preferred Shares	338,492	318,399
Total	338,492	318,399
Lease liabilities	143	592
Lease liabilities, Carrying Amount	126	476
2 to 4 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Lease liabilities	$ 260	$ 23

Fair Value Measurements of Fi_9

Fair Value Measurements of Financial Instruments - Summary of Financial Assets and Financial Liabilities are Measured at Fair Value (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of Detailed Information About Financial Assets and Financial Liabilities that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial Assets	$ 71,378	$ 76,475	$ 123,437
Financial Liabilities		448,120
Market fund [member] | Level 1 of Fair Value Hierarchy [member]
Disclosure of Detailed Information About Financial Assets and Financial Liabilities that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial Assets	$ 20,400	19,067
Description of valuation techniques used in fair value measurement, assets	Redemption value quoted by banks with reference to the expected return of the underlying assets
Market fund [member] | Level 2 of Fair Value Hierarchy [member]
Disclosure of Detailed Information About Financial Assets and Financial Liabilities that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial Assets		$ 19,067	23,744
Description of valuation techniques used in fair value measurement, assets		Redemption value quoted by banks with reference to the expected return of the underlying assets
Convertible Preferred Shares [Member] | Level 2 of Fair Value Hierarchy [member]
Disclosure of Detailed Information About Financial Assets and Financial Liabilities that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial Liabilities		$ 511,861	$ 322,215
Description of valuation techniques used in fair value measurement, liabilities		Black-scholes model and OPM method — the key inputs are: time to liquidation, risk- free rate, expected volatility and possibilities for IPO/liquidation scenario
Description of inputs used in fair value measurement, liabilities		Possibility for IPO scenario (note)
Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities		The higher the possibility for IPO scenario, the higher the fair value, and vice versa
Convertible Preferred Shares [Member] | Level 3 of Fair Value Hierarchy [member]
Disclosure of Detailed Information About Financial Assets and Financial Liabilities that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial Liabilities	$ 0	$ 511,861
Description of valuation techniques used in fair value measurement, liabilities	Black-Scholes model and OPM method — the key inputs are: time to liquidation, risk-free rate, expected volatility and possibilities for IPO/liquidation scenario
Description of inputs used in fair value measurement, liabilities	Possibility for IPO scenario (note)
Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities	The higher the possibility for IPO scenario, the higher the fair value, and vice versa
Warrant Liabilities [member]
Disclosure of Detailed Information About Financial Assets and Financial Liabilities that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial Liabilities	$ 1,251
Warrant Liabilities [member] | Level 1 of Fair Value Hierarchy [member] | Public Warrants [member]
Disclosure of Detailed Information About Financial Assets and Financial Liabilities that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial Liabilities	$ 880
Description of valuation techniques used in fair value measurement, liabilities	The public warrants are traded on the Nasdaq, the valuation is based on unadjusted quoted prices in active markets for identical assets of liabilities
Warrant Liabilities [member] | Level 2 of Fair Value Hierarchy [member] | Private Warrants [member]
Disclosure of Detailed Information About Financial Assets and Financial Liabilities that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial Liabilities		$ 42
Description of valuation techniques used in fair value measurement, liabilities	Private warrants are considered to be economically equivalent to the public warrants. As such, the valuation of the public warrants was used to value the private warrants
Warrant Liabilities [member] | Level 3 of Fair Value Hierarchy [member] | Penny Warrants [member]
Disclosure of Detailed Information About Financial Assets and Financial Liabilities that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial Liabilities	$ 329
Description of valuation techniques used in fair value measurement, liabilities	Black-Scholes model — the key inputs are: underlying share price, expected life in years, risk-free rate, expected volatility, and exercise price

Fair Value Measurements of F_10

Fair Value Measurements of Financial Instruments - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about financial instruments [line items]
Net liabilities	$ 55,697		$ (448,120)	$ (212,862)
Convertible Preferred Shares, Carrying Amount			378,332	274,966
Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities	$ (76,400)	$ 23,700	$ 189,646	$ 37,424	$ 26,572
Convertible Preferred Shares [Member] | IPO scenario [Member]
Disclosure of detailed information about financial instruments [line items]
Percentage of reasonably possible decrease in unobservable input, liabilities			10%	10%
Percentage of reasonably possible increase in unobservable input, liabilities			10%
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities			$ 42,888	$ 23,811
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities			41,969	22,166
Series A Preferred Shares [Member]
Disclosure of detailed information about financial instruments [line items]
Convertible Preferred Shares, Carrying Amount			$ 133,529	$ 47,249
Currency risk [member]
Disclosure of detailed information about financial instruments [line items]
Percentage of decrease in foreign exchange rate			5%
Percentage of decrease increase in Foreign Exchnage Rate			5%
Percentage of increase in foreign exchange rate			5%

Retirement Benefits Plan - Addi

Retirement Benefits Plan - Additional information (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Employee benefits [Abstract]
Total cost charged to profit or loss	$ 525	$ 434	$ 662	$ 749	$ 536

Related Party Disclosures - Sum

Related Party Disclosures - Summary of Transactions with Related Party (Detail) - Dr.Redkar [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2020
Disclosure of transactions between related parties [line items]
Executive director of the Company	Executive director of the Company
Loan interest income	Loan interest income
Interest income on loans and receivables		$ 2

Related Party Disclosures - S_2

Related Party Disclosures - Summary of Compensation of Key Management Personnel (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Compensation of Key Management Personnel [Line Items]
Short term benefits	$ 1,626	$ 1,540	$ 2,473	$ 2,214	$ 1,685
Retirement benefit scheme contributions	8	6	12	12	9
Share-based payment	2,673	1,117	1,820	6,131	3,681
Total key management personnel compensation	$ 4,307	$ 2,663	$ 4,305	$ 8,357	$ 5,375

Related Party Disclosures - Add

Related Party Disclosures - Additional Information (Detail) - Dr.Redkar [Member] - USD ($) $ in Thousands	Dec. 31, 2020	Jan. 01, 2020
Disclosure of transactions between related parties [line items]
Related Party loan amount outstanding	$ 133	$ 131
Ordinary shares held for collateral		40,849,813
Interest Rate		2.07%

Reconciliation of Liabilities_3

Reconciliation of Liabilities Arising from Financing Activities - Summary of Detailed Information about Reconciliation of Liabilities Arising from Financing Activities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	$ 323,895	$ 286,813	$ 135,643
Financing cash flows	(686)	(1,784)	119,485
Fair value change	189,646	37,424	26,572
New leases entered	548	53	309
Issue costs in respect of convertible Series C Preferred Shares accrued			3,782
Issue costs accrued	(644)	1,306	950
Interest expense	93	83	72
Ending Balance	512,852	323,895	286,813
Convertible Preferred Shares [Member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	322,215	284,791	133,969
Financing cash flows	0	0	124,250
Fair value change	189,646	37,424	26,572
New leases entered	0	0	0
Issue costs in respect of convertible Series C Preferred Shares accrued			0
Issue costs accrued	0	0	0
Interest expense	0	0	0
Ending Balance	511,861	322,215	284,791
Lease liabilities [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	1,036	1,511	1,674
Financing cash flows	(686)	(611)	(544)
Fair value change	0	0	0
New leases entered	548	53	309
Issue costs in respect of convertible Series C Preferred Shares accrued			0
Issue costs accrued	0	0	0
Interest expense	93	83	72
Ending Balance	991	1,036	1,511
Accrued Issuance Costs In Respect Of Convertible Preferred Shares [Member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	0	0	0
Financing cash flows	0	0	(3,782)
Fair value change	0	0	0
New leases entered	0	0	0
Issue costs in respect of convertible Series C Preferred Shares accrued			3,782
Issue costs accrued	0	0	0
Interest expense	0	0	0
Ending Balance	0	0	0
Accrued Share Issue Costs [Member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	644	511	0
Financing cash flows	0	(1,173)	(439)
Fair value change	0	0	0
New leases entered	0	0	0
Issue costs in respect of convertible Series C Preferred Shares accrued			0
Issue costs accrued	(644)	1,306	950
Interest expense	0	0	0
Ending Balance	$ 0	$ 644	$ 511

Major Non-Cash Transactions - A

Major Non-Cash Transactions - Additional Information (Detail) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of Major Non-Cash Transactions [Line Items]
Right-of-use assets	$ 678,000	$ 991,000	$ 571,000	$ 1,036,000
Lease liabilities	0	991,000	571,000	1,036,000
Treasury shares	$ 0	68,000	$ 68,000	1,647,000	$ 3,252,000	$ 322,000
Non Cash Transaction [Member]
Disclosure of Major Non-Cash Transactions [Line Items]
Right-of-use assets		548,000		53,000	309,000
Lease liabilities		548,000		53,000	309,000
Treasury Shares [Member] | Non Cash Transaction [Member]
Disclosure of Major Non-Cash Transactions [Line Items]
Treasury shares		1,579,000		1,605,000	169,000
Unvested Restricted Shares [Member] | Non Cash Transaction [Member]
Disclosure of Major Non-Cash Transactions [Line Items]
Unvested restricted shares		1,579,000		1,605,000	169,000
Unvested Share Options [Member] | Non Cash Transaction [Member]
Disclosure of Major Non-Cash Transactions [Line Items]
Unvested restricted shares		$ 0		$ 0	$ 3,099,000

Restricted Net Assets - Additio

Restricted Net Assets - Additional information (Detail) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
China [Member]
Disclosure In Entirety Of Restricted Assets [Line Items]
Restricted net assets	$ 50,000	$ 52,298	$ 52,298

Subsequent Events - Additional

Subsequent Events - Additional information (Detail)				3 Months Ended
	May 18, 2023 USD ($)	Mar. 29, 2023 USD ($)	Feb. 09, 2023 USD ($) $ / shares shares	Apr. 13, 2023 shares $ / shares	Mar. 28, 2023 shares
Disclosure of non-adjusting events after reporting period [line items]
Share exchange ratio			0
Common Stock Shares Issued In Exchange Of Ordinary Shares Held In The Previous Company [Member]
Disclosure of non-adjusting events after reporting period [line items]
Par value per share | $ / shares			$ 0.0001
Common Stock Shares Issued In Exchange Of Ordinary Shares Held In The Previous Company [Member] | Class A Common Stock [Member]
Disclosure of non-adjusting events after reporting period [line items]
Increase decrease in the number of shares issued			3,312,715
Class of warrant or rights number of shares to be issued on exercise of each warrant			1
Class of warrants or rights outstanding			10,814,150
Common Stock Shares Issued In Exchange Of Ordinary Shares Held In The Previous Company [Member] | Preclosing Apollomics Ordinary Shares [Member]
Disclosure of non-adjusting events after reporting period [line items]
Increase decrease in the number of shares issued			759,231,633
Par value per share | $ / shares			$ 0.0001
Number of preferred shares converted into ordinary shares			759,231,633
Preferred Shares Converted Into Ordinary Shares After Closing [Member]
Disclosure of non-adjusting events after reporting period [line items]
Numerator for calculating the share exchange ratio			89,900,000
Preferred Shares Converted Into Ordinary Shares After Closing [Member] | Class B Common Stock [Member]
Disclosure of non-adjusting events after reporting period [line items]
Increase decrease in the number of shares issued			1,161,471,793
Par value per share | $ / shares			$ 0.0001
Number of preferred shares converted into ordinary shares			83,253,123
Preferred Shares Converted Into Ordinary Shares After Closing [Member] | Preclosing Apollomics Ordinary Shares [Member]
Disclosure of non-adjusting events after reporting period [line items]
Number of preferred shares converted into ordinary shares			1,161,471,793
Excercise Of Share Options [Member] | Consultants And Certain Employees [Member]
Disclosure of non-adjusting events after reporting period [line items]
Share based compensation by share based award number of options excercised during the period					435,833
Pipe Subscription Agreement [member] | Series A Preferred Shares [Member]
Disclosure of non-adjusting events after reporting period [line items]
Issue of equity | $		$ 2,135,000
Conversion ratio for conversion of preferred stock into common stock	1.25
Pipe Subscription Agreement [member] | Class A Common Stock [Member]
Disclosure of non-adjusting events after reporting period [line items]
Issue of equity | $	$ 2,668,750
Pipe Subscription Agreement [member] | Major ordinary share transactions [Member] | Class B Common Stock [Member]
Disclosure of non-adjusting events after reporting period [line items]
Increase decrease in the number of shares issued			230,000
Conversion ratio for conversion of preferred stock into common stock			1.25
Class of warrant or rights number of shares to be issued on exercise of each warrant			1
Pipe Subscription Agreement [member] | Major ordinary share transactions [Member] | Series A Preferred Shares [Member]
Disclosure of non-adjusting events after reporting period [line items]
Increase decrease in the number of shares issued			2,135,000
Pipe Subscription Agreement [member] | Major ordinary share transactions [Member] | Series A Preferred Shares [Member] | Maxpro Investment Company Limited [Member]
Disclosure of non-adjusting events after reporting period [line items]
Increase decrease in the number of shares issued			2,100,000
Issue of equity | $			$ 21,000,000
Pipe Subscription Agreement [member] | Major ordinary share transactions [Member] | Class B Common Stock And Series A Preferred Shares [Member]
Disclosure of non-adjusting events after reporting period [line items]
Sale of stock issue price per share | $ / shares			$ 0.01
Issue of equity | $			$ 23,650,000
Two Thousand And Sixteen Equity Incentive Plan [Member] | Issue Of Share Options [Member] | Consultants And Certain Employees [Member]
Disclosure of non-adjusting events after reporting period [line items]
Share based compensation by share based award options granted during the period				42,127,240
Exercise price of share options granted | $ / shares			$ 0.7176
Two Thousand And Sixteen Equity Incentive Plan [Member] | Issue Of Share Options [Member] | Consultants And Certain Employees [Member] | Vesting Condition For One Lakh Options Granted [Member] | Vesting Tranche One [Member]
Disclosure of non-adjusting events after reporting period [line items]
Share based compensation by share based award options granted during the period				100,000
Share based compensation by share based award vesting period				24 months
Two Thousand And Sixteen Equity Incentive Plan [Member] | Issue Of Share Options [Member] | Consultants And Certain Employees [Member] | Vesting Condition For Remaining Options Granted [Member] | Vesting Tranche Two [Member]
Disclosure of non-adjusting events after reporting period [line items]
Share based compensation by share based award vesting period				36 months
Two Thousand And Sixteen Equity Incentive Plan [Member] | Issue Of Share Options [Member] | Consultants And Certain Employees [Member] | Vesting Condition For Remaining Options Granted [Member] | Vesting Tranche Two [Member] | Twenty Four Months [Member]
Disclosure of non-adjusting events after reporting period [line items]
Share based compensation by share based award vesting percentage				25%
Two Thousand And Sixteen Equity Incentive Plan [Member] | Issue Of Share Options [Member] | Consultants And Certain Employees [Member] | Vesting Condition For Remaining Options Granted [Member] | Vesting Tranche Two [Member] | Thirty Six Months [Member]
Disclosure of non-adjusting events after reporting period [line items]
Share based compensation by share based award vesting percentage				75%
Two Thousand And Sixteen Equity Incentive Plan [Member] | Excercise Of Share Options [Member] | Consultants And Certain Employees [Member]
Disclosure of non-adjusting events after reporting period [line items]
Share based compensation by share based award number of options excercised during the period				435,833
Share based compensation by share based award share options excercised weighted average exercise price | $ / shares				$ 0.0816

Schedule I - Condensed Profit o

Schedule I - Condensed Profit or Loss and Other Comprehensive Income (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Condensed Profit or Loss and Other Comprehensive Income of Parent Company [Line Items]
Other income	$ 401	$ 756	$ 1,447	$ 1,054	$ 2,060
Other gains and losses			(829)	36	144
Fair value change of financial assets at FVTPL	460	32	323	2	108
Fair value change of convertible preferred shares	(76,430)	23,669	(189,646)	(37,424)	(26,572)
Research and development expenses	(16,518)	(17,999)	(35,457)	(35,568)	(31,441)
Administrative expenses	(9,652)	(5,097)	(9,947)	(15,291)	(11,043)
Issuance costs for convertible preferred shares					(3,782)
Other expense	(47,457)	(4,008)	(6,608)	(4,522)	(3,307)
Loss before taxation	(150,684)	(3,416)	(240,810)	(94,796)	(74,905)
Income tax credit (expense)	10	1	1	1	(85)
Loss and total comprehensive expenses for the year, attributable to owners of the Company	$ (150,694)	$ (3,417)	(240,811)	(94,797)	(74,820)
Separate [Member]
Disclosure of Condensed Profit or Loss and Other Comprehensive Income of Parent Company [Line Items]
Other income			112	42	91
Other gains and losses					(88)
Fair value change of financial assets at FVTPL			323	2	108
Fair value change of convertible preferred shares			(189,646)	(37,424)	(26,572)
Research and development expenses			(992)	(2,643)	(2,131)
Administrative expenses			(1,982)	(4,494)	(4,877)
Issuance costs for convertible preferred shares					(3,782)
Other expense			(5,532)	(4,522)	(3,307)
Share of loss in subsidiaries			(43,094)	(45,757)	(34,347)
Loss before taxation			(240,811)	(94,796)	(74,905)
Income tax credit (expense)			0
Loss and total comprehensive expenses for the year, attributable to owners of the Company			$ (240,811)	$ (94,796)	$ (74,905)

Schedule I - Condensed Statemen

Schedule I - Condensed Statements of Financial Position (Detail) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Non-current assets
Intangible assets	$ 14,767	$ 14,778		$ 14,798
Total non-current assets	16,003	20,685		24,069
Current assets
Deposits, prepayments and deferred expenses	2,759	1,176		4,827
Financial assets at FVTPL	20,400	19,067		23,744
Cash and cash equivalents	25,296	32,675	$ 50,700	46,740	$ 130,645	$ 38,487
Total current assets	55,375	55,790		99,368
Total assets	71,378	76,475		123,437
Current liabilities
Other payables and accruals	12,804	11,675		11,401
Financial liabilities arising from unvested restricted shares		68		1,647
Total current liabilities	14,136	12,357		13,556
Net current assets	41,239	43,433		85,812
Total assets less current liabilities	57,242	64,118		109,881
Non-current liabilities
Convertible preferred shares		511,861		322,215
Total non-current liabilities	1,545	512,238		322,743
Net liabilities		(448,120)
Equity
Share capital		41		40
Treasury shares	0	(68)	(68)	(1,647)	(3,252)	(322)
Share premium		12,279		11,888
Reserves	19,312	14,228		12,292
Accumulated losses	(625,096)	(474,600)		(235,435)
Total equity (deficit)	$ 55,697	(448,120)	$ (212,485)	(212,862)	(127,933)	(60,722)
Separate [Member]
Non-current assets
Intangible assets		1,778		1,798
Amount due from subsidiaries		70,560		70,682
Total non-current assets		72,338		72,480
Current assets
Deposits, prepayments and deferred expenses				2,812
Financial assets at FVTPL		19,067		23,744
Cash and cash equivalents		6,001		32,861	$ 73,621	$ 28,755
Total current assets		25,068		59,417
Total assets		97,406		131,897
Current liabilities
Other payables and accruals		2,986		4,690
Financial liabilities arising from unvested restricted shares		68		1,647
Total current liabilities		3,054		6,337
Net current assets		22,014		53,080
Total assets less current liabilities		94,352		125,560
Non-current liabilities
Convertible preferred shares		511,861		322,215
Deficit in subsidiaries		30,611		16,207
Total non-current liabilities		542,472		338,422
Net liabilities		(448,120)		(212,862)
Equity
Share capital		41		40
Treasury shares		(68)		(1,647)
Share premium		12,279		11,888
Reserves		14,228		12,292
Accumulated losses		(474,600)		(235,435)
Total equity (deficit)		$ (448,120)		$ (212,862)

Schedule I - Condensed Statem_2

Schedule I - Condensed Statements of Cash Flows (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
OPERATING ACTIVITIES
Loss before taxation	$ (150,684)	$ (3,416)	$ (240,810)	$ (94,796)	$ (74,905)
Adjustments for:
Interest income	(373)	(193)	(431)	(467)	(330)
Amortization of intangible assets	11	10	20	20	20
Fair value change of financial assets at FVTPL	(676)		(323)	(2)	(108)
Fair value change of convertible preferred shares	76,430	(23,669)	189,646	37,424	26,572
Share-based payment expenses	5,282	2,064	3,582	8,122	4,510
Issuance costs for convertible preferred shares					3,782
Non-cash adjustments to other expenses			(2,563)
Operating cash flows before movements in working capital	(22,499)	(21,996)	(49,368)	(45,955)	(38,798)
(Increase)/decrease in deposits, prepayments and deferred expenses	(1,583)	1,573	3,651	(453)	(940)
Increase in other payables and accruals	(1,252)	641	2,837	3,096	4,001
NET CASH USED IN OPERATING ACTIVITIES	(24,397)	(19,726)	(42,824)	(43,312)	(35,681)
INVESTING ACTIVITIES
Interest received	373	193	431	467	330
Purchase of intangible assets				(7,500)	(10,000)
Repayment of loan to a director					131
Proceeds from disposal of financial asset at FVTPL			5,000		7,000
NET CASH (USED IN) FROM INVESTING ACTIVITIES	(242)	23,839	29,053	(38,950)	2,325
FINANCING ACTIVITIES
Proceeds on issue of convertible preferred shares					124,250
Proceeds from issue of shares upon exercise of share options	83	151	392	141	6,029
Issuance costs paid for convertible preferred shares					(3,782)
Accrued issuance costs paid				(1,173)	(439)
NET CASH (USED IN) FROM FINANCING ACTIVITIES	17,241	(153)	(294)	(1,643)	125,514
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(7,379)	3,960	(14,065)	(83,905)	92,158
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	32,675	46,740	46,740	130,645	38,487
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	25,296	50,700	32,675	46,740	130,645
Separate [Member]
OPERATING ACTIVITIES
Loss before taxation			(240,811)	(94,796)	(74,905)
Adjustments for:
Share of loss in subsidiaries			43,094	45,757	34,347
Interest income			(112)	(42)	(91)
Amortization of intangible assets			20	20
Fair value change of financial assets at FVTPL			(323)	(2)	(108)
Fair value change of convertible preferred shares			189,646	37,424	26,572
Share-based payment expenses			818	4,056	4,510
Issuance costs for convertible preferred shares					3,782
Non-cash adjustments to other expenses			(2,563)
Operating cash flows before movements in working capital			(10,231)	(7,583)	(5,893)
(Increase)/decrease in deposits, prepayments and deferred expenses			2,812	162	(1,579)
Increase in other payables and accruals			859	1,119	6,288
NET CASH USED IN OPERATING ACTIVITIES			(6,560)	(6,302)	(1,184)
INVESTING ACTIVITIES
Interest received			112	42	91
Investment in subsidiaries			(25,926)	(27,150)	(16,596)
Advance to subsidiaries			(2,013)	(4,818)	(63,634)
Repayment from subsidiaries			2,135
Purchase of intangible assets				(1,500)
Repayment of loan to a director					131
Proceeds from disposal of financial asset at FVTPL			5,000
NET CASH (USED IN) FROM INVESTING ACTIVITIES			(20,692)	(33,426)	(80,008)
FINANCING ACTIVITIES
Proceeds on issue of convertible preferred shares					124,250
Proceeds from issue of shares upon exercise of share options			392	141	6,029
Issuance costs paid for convertible preferred shares					(3,782)
Accrued issuance costs paid				(1,173)	(439)
NET CASH (USED IN) FROM FINANCING ACTIVITIES			392	(1,032)	126,058
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS			(26,860)	(40,760)	44,866
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	$ 6,001	$ 32,861	32,861	73,621	28,755
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR			$ 6,001	$ 32,861	$ 73,621

Schedule I - Additional Informa

Schedule I - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2022
Disclosure of Additional Information Explanatory [Line Items]
Minimum percentage requirement	25%