0000950170-24-097170 | 6-K | XBRL Viewer

Principal Accounting Policies

6 Months Ended

Jun. 30, 2024

Disclosure of Summary of Significant Accounting Policies [Abstract]

PRINCIPAL ACCOUNTING POLICIES

The unaudited condensed consolidated interim 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 interim financial statements for the six months ended June 30, 2023 and 2024 are the same as those presented in the Group’s annual financial statements for the year ended December 31, 2023.

Application of amendments to IFRSs

For the purposes of preparing and presenting the unaudited condensed consolidated interim financial statements for the six months ended June 30, 2024, 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, 2024:


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 interim financial statements.

Plant and Equipment	6 Months Ended
Plant and Equipment	Jun. 30, 2024
Disclosure of detailed information about property, plant and equipment [abstract]
Plant and Equipment	12. PLANT AND EQUIPMENT The Group acquired $6 thousand and $24 thousand of equipment during the six months ended June 30, 2023 and 2024, respectively.

Loss for the Period - Summary of Detailed Information about Loss After Charging Expenses (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Staff costs:
Salaries and other allowances	$ 4,748	$ 5,092
Retirement benefits scheme contributions	218	374
Share-based payment expenses	8,224	5,282
Total staff costs	13,190	10,748
Depreciation of plant and equipment	25	49
Depreciation of right-of-use assets	164	297
Amortization of intangible assets	10	11
Other expense	$ 90	$ 47,457

Convertible Preferred Shares (Tables)

6 Months Ended

Jun. 30, 2024

Convertible Preferred Shares [Abstract]

Disclosure of Movement in Preference Shares at End of Each Reporting Period

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 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, 2023.

The movement of the Preferred Shares for the six months ended June 30, 2023 is as follows:


(In thousands)	Preferred shares
As of December 31, 2022	$	511,861
Change in fair value		76,424
Conversion of convertible preferred shares into post-closing ordinary shares		(588,285	)
As of June 30, 2023	$	—

Condensed Consolidated Interim Statements of Financial Position (Unaudited) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Non-current assets
Plant and equipment, net	$ 124,000	$ 161,000
Right-of-use assets	1,177,000	425,000
Intangible assets, net	4,747,000	14,757,000
Rental deposits	113,000	119,000
Total non-current assets	6,161,000	15,462,000
Current assets
Deposits, prepayments and deferred expenses	2,483,000	2,108,000
Financial assets at fair value through profit and loss ("FVTPL")	0	5,761,000
Cash and cash equivalents	25,929,000	32,056,000
Total current assets	28,412,000	39,925,000
Total assets	34,573,000	55,387,000
Current liabilities
Other payables and accruals	8,877,000	9,162,000
Short term bank loans	3,508,000	4,236,000
Lease liabilities, current portion	264,000	158,000
Total current liabilities	12,649,000	13,556,000
Net current assets	15,763,000	26,369,000
Total assets less current liabilities	21,924,000	41,831,000
Non-current liabilities
Lease liabilities, noncurrent portion	951,000	267,000
Warrant liabilities at FVTPL	166,000	330,000
Total non-current liabilities	1,117,000	597,000
Net assets	20,807,000	41,234,000
Equity
Share capital	11,000	9,000
Share premium	666,521,000	661,474,000
Reserves	36,446,000	26,716,000
Accumulated losses	(682,171,000)	(646,965,000)
Total equity	$ 20,807,000	$ 41,234,000

Share Capital/Treasury Shares - Summary of Share Capital (Detail) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Disclosure of classes of share capital [line items]
Value of shares issued and fully paid	$ 11		$ 9
Ordinary shares issued to holders of preferred shares, Value		$ 588,291
Exercise of share options, Value		$ 83
Ordinary Shares [Member]
Disclosure of classes of share capital [line items]
Number of shares authorised	650,000,000	650,000,000	650,000,000	444,343,488
Value of shares authorized	$ 3	$ 3	$ 3	$ 44
Number of shares issued and fully paid	109,970,348	89,480,790	89,495,790	401,804,327
Value of shares issued and fully paid	$ 11	$ 9	$ 9	$ 41
Restated by applying the exchange ratio pursuant to the Business Combination, Shares				28,800,926
Restated by applying the exchange ratio pursuant to the Business Combination, Value				$ 3
Exercise of share options, Shares		47,443
Par value per share		$ 0.0001
Class A ordinary Shares [Member]
Disclosure of classes of share capital [line items]
Number of shares authorised	500,000,000	500,000,000	500,000,000
Value of shares issued PIPE investors	$ 2
Ordinary shares issued in connection to the Business Combination		3,312,715
Number of ordinary shares issued to convertible preferred shareholders		2,668,750
Number of ordinary shares issued to convertible preferred shareholders	19,166,666
Number of ordinary shares issued to employees for compensation	1,238,582
Number of ordinary shares issued to board members for board fees	69,310
Class B ordinary Shares [Member]
Disclosure of classes of share capital [line items]
Number of shares authorised	100,000,000	100,000,000	100,000,000
Ordinary shares issued to holders of preferred shares, Shares		54,420,956
Ordinary shares issued to holders of preferred shares, Value		$ 6
Number of ordinary shares issued to convertible preferred shareholders		230,000

Loss Per Share - Disclosure of Detailed Information about Anti Dilutive Securities Excluded from Computation of Diluted Loss Per Share (Detail) - shares	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Unvested Restricted Shares [Member]
Earnings per share [line items]
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amounts	364
Share Options [Member]
Earnings per share [line items]
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amounts	24,167	12,709
Apollomics Private Warrants [Member]
Earnings per share [line items]
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amounts	619	619
Apollomics Public Warrants [Member]
Earnings per share [line items]
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amounts	10,350	10,350
Penny Warrants [Member]
Earnings per share [line items]
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amounts	58	58

Intangible Assets

6 Months Ended

Jun. 30, 2024

Disclosure of detailed information about intangible assets [abstract]

Intangible Assets

14.

INTANGIBLE ASSETS

Intangible assets with finite useful lives that are acquired separately are carried at cost less accumulated amortization and 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.

On May 6, 2024, GlycoMimetics, our licensor of uproleselan in China, announced negative results from its pivotal Phase 3 study of uproleselan in relapsed or refractory acute myeloid leukemia. We have been conducting a Phase 3 bridging study of uproleselan in China for the same indication. We believe that positive results from the GlycoMimetics global study was necessary for approval of uproleselan in China for this indication. Therefore, as a result of these negative Phase 3 results from GlycoMimetics, the Company determined the recoverable amount was lower than the carrying value of the intangible asset and recorded an impairment loss of $10.0 million to write down the full value of our intangible asset for this program.

As of December 31, 2023, the Company’s intangibles had a total cost of $14.9 million and accumulated amortization of $0.1 million, for a net book value totaling $14.8 million. As of June 30, 2024, the Company’s intangibles had a total cost of $4.8 million and accumulated amortization of $0.1 million, for a net book value totaling $4.7 million.

Share-Based Payments - Summary of Share-Based Payment Transactions (Detail)	6 Months Ended
	Jun. 30, 2024 yr $ / shares	Jun. 30, 2023 yr $ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life \| yr	5.5	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	$ 0.6042	$ 0.502
Exercise price of share options granted	$ 0.77	$ 0.717
Expected volatility (note)	97.48%	73.00%
Risk-free rate	4.18%	3.98%
Expected dividend yield	0.00%	0.00%

Cash and Cash Equivalents - Additional Information (Detail)	Jun. 30, 2024	Jun. 30, 2023
Bottom of Range [Member]
Disclosure of Cash and Cash Equivalents [Line Items]
Time deposits, interest rate	0.00%	0.00%
Top of Range [Member]
Disclosure of Cash and Cash Equivalents [Line Items]
Time deposits, interest rate	5.10%	5.10%

Critical Accounting Judgments and Key Sources of Estimation Uncertainty

6 Months Ended

Jun. 30, 2024

Disclosure of Accounting Judgements and Estimates [Abstract]

Critical Accounting Judgments and Key Sources of Estimation Uncertainty

CRITICAL ACCOUNTING JUDGMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

The preparation of the unaudited condensed consolidated interim financial statements requires the management of the Company to make judgments, 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 interim financial statements, the critical judgments 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, 2023.

Financial Assets at FVTPL	6 Months Ended
Financial Assets at FVTPL	Jun. 30, 2024
Financial assets at fair value through profit or loss [abstract]
Financial Assets at FVTPL	16. FINANCIAL ASSETS AT FVTPL The financial assets at FVTPL represents investment in a market fund in the United States, which solely holds investments in U.S. treasury bonds. Details of fair value measurement are set out in Note 22. As of June 30, 2024, the Company did not have any financial assets at FVTPL.

Financial Assets at FVTPL - Additional Information (Detail) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Financial assets at fair value through profit or loss [abstract]
Financial assets at FVTPL	$ 0	$ 5,761,000

General Information

6 Months Ended

Jun. 30, 2024

General Information [Abstract]

General Information

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 from Crown Bioscience International, which was completed on December 31, 2015. Prior to December 2015, Crown Bioscience International, through its subsidiaries, was the owner of certain patent rights relating to certain of these drug candidates. In order to focus on its core business, namely providing preclinical contract research organization services, and allow the drug discovery and development related business to be operated and financed separately, Crown Bioscience International spun off its Taiwan subsidiary, Crown Bioscience (Taiwan), and contributed it to the Company. As a result, we became the owner of these patent rights.

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 San Francisco, California and its discovery and China drug development team in Hangzhou and Shanghai, China.

On March 29, 2023 (the “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 interim financial statements are presented in U.S. dollars (“$”). The Company’s subsidiaries included in the unaudited condensed consolidated interim 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
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

Other Income - Summary of Information about Other Income (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure of Detailed Information about Other Income [Line Items]
Interest income	$ 167	$ 373
Other income	1,570	28
Total	$ 1,737	$ 401

Revenue and Segment Information

6 Months Ended

Jun. 30, 2024

Disclosure of Entity Revenue and Reportable Segments [Abstract]

Revenue and Segment Information

REVENUE AND SEGMENT INFORMATION

Revenue

The Group has not generated any revenue throughout the six months ended June 30, 2023 and 2024, respectively.

Segment information

Operating segments are defined as components of an entity for which separate financial information is made available and is regularly evaluated by the chief operating decision maker (“CODM”) in making decisions regarding resource allocation and assessing performance. The Company’s CODM is its Chief Executive Officer (“CEO”), and operations are managed as a single segment for the purposes of assessing performance and making operating decisions. The CODM 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.

Share Capital/Treasury Shares - Additional Information (Detail) - shares	Jun. 30, 2024	Dec. 31, 2022
Disclosure of classes of share capital [abstract]
Treasury shares outstanding	0	496,752

Loss Per Share - Disclosure of Basic and Diluted Loss Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Earnings per share [line items]
Loss for the period attributable to owners of the Company for the purpose of calculating basic loss per share	$ (35,206)	$ (150,694)
Weighted average number of Ordinary Shares for the purpose of calculating basic loss per share	93,740	59,000
Weighted average number of Ordinary Shares for the purpose of calculating diluted loss per share	93,740	59,000
Loss per Ordinary Shares Outstanding - Basic	$ (0.38)	$ (2.55)
Loss per Ordinary Shares Outstanding - Diluted	$ (0.38)	$ (2.55)
Weighted average number of Ordinary Shares outstanding - Basic	93,740	59,000
Weighted average number of Ordinary Shares outstanding - Diluted	93,740	59,000

- Definition

The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]

+ References

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+ Details

Business Combination - Summary of Ordinary Shares Outstanding (Detail) - Maxpro Capital Acquisition Corp. [Member]	Mar. 29, 2023 shares
Disclosure of detailed information about business combination [line items]
Number of shares outstanding	10,350,000
PIPE Financing and Business Combination [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding	57,994,911
Post-Closing Apollomics Ordinary Shares [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding	54,420,956
Class A ordinary Shares [Member] \| Class A Common Stock [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding	490,025
Class A ordinary Shares [Member] \| Class B Common Stock [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding	2,587,500
Class A ordinary Shares [Member] \| Class A Common Stock Subject to Possible Redemption [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding	79,940
Class A ordinary Shares [Member] \| Post-Closing Apollomics Ordinary Shares [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding	31,240
Class A ordinary Shares [Member] \| Conversion of Convertible Promissory Note [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding	155,250
Class B ordinary Shares [Member] \| Pipe Subscription Agreement [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding	230,000
Class A Ordinary Shares Net of Redemptions [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding	3,312,715

Plant and Equipment - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Jun. 30, 2023
Disclosure of detailed information about property, plant and equipment [abstract]
Equipment	$ 24	$ 6

Foreign Exchange Gains and Losses

6 Months Ended

Jun. 30, 2024

Disclosure of Foreign Exchange Gains and Losses [Abstract]

Foreign Exchange Gains and Losses

FOREIGN EXCHANGE GAINS AND LOSSES


	For the six months ended June 30,
	2024			2023
(In thousands)
Foreign exchange loss, net	$	(2	)	$	(2,104	)

The Company primarily operates in the U.S., People’s Republic of China (“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, 2023 or 2024. However, management monitors foreign exchange exposure and will consider hedging significant foreign currency exposure should the need arise.

Cover Page	6 Months Ended
Cover Page	Jun. 30, 2024
Cover [Abstract]
Document Type	6-K
Amendment Flag	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Entity Registrant Name	Apollomics Inc.
Entity Central Index Key	0001944885
Current Fiscal Year End Date	--12-31
Entity File Number	001-41670
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

General Information - Summary of Information about Consolidated Financial Statements and Company Principal Subsidiaries (Detail)	6 Months Ended
	Jun. 30, 2024
Apollomics Inc [Member]
Disclosure of subsidiaries [line items]
Name of subsidiaries	Apollomics, Inc.
Country of incorporation	California, United States
Date of incorporation	Jan. 14, 2016
Principal activities	Research and development of drugs
Apollomics Australia Pty Ltd [Member]
Disclosure of subsidiaries [line items]
Name of subsidiaries	Apollomics (Australia) Pty. Ltd.
Country of incorporation	Melbourne, Australia
Date of incorporation	Nov. 04, 2016
Principal activities	Research and development of drugs
Apollomics Hong Kong Limited [Member]
Disclosure of subsidiaries [line items]
Name of subsidiaries	Apollomics (Hong Kong) Limited
Country of incorporation	Hong Kong, China
Date of incorporation	Jun. 24, 2019
Principal activities	Investment holding
Zhejiang Crownmab Biotech Co Ltd [Member]
Disclosure of subsidiaries [line items]
Name of subsidiaries	Zhejiang Crownmab Biotech Co., Ltd.
Country of incorporation	Hangzhou, China
Date of incorporation	May 29, 2018
Principal activities	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.
Country of incorporation	Hangzhou, China
Date of incorporation	May 29, 2020
Principal activities	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

Business Combination - Schedule of IFRS 2 Listing Expense (Detail) $ / shares in Units, shares in Thousands, $ in Thousands	Mar. 29, 2023 USD ($) shares $ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Shares \| shares	14,282
Fair Value	$ 39,800
Net liabilities of Maxpro	(5,724)
IFRS 2 Listing Expense	$ 45,524
Maxpro Public Stockholders [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Per Share Value \| $ / shares	$ 10.81
Shares \| shares	10,350
Fair Value	$ 111,884
Sponsor Parties [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Per Share Value \| $ / shares	$ 10.81
Shares \| shares	3,207
Fair Value	$ 34,668
Underwriter shares [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Per Share Value \| $ / shares	$ 10.81
Shares \| shares	26
Fair Value	$ 281
Maxpro Private Warrants [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Per Share Value \| $ / shares	$ 0.12
Shares \| shares	619
Fair Value	$ 74
Maxpro Public Warrants [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Per Share Value \| $ / shares	$ 0.12
Shares \| shares	10,350
Fair Value	$ 1,242
Redemptions of Maxpro class A Common Stock [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Per Share Value \| $ / shares	$ 10.55
Shares \| shares	(10,270)
Fair Value	$ (108,349)

Other Payables And Accruals - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2019
Disclosure Of Other Payables And Accruals [Abstract]
Current deposits from customers	$ 1,000
Other payables	$ 500	$ 500

Condensed Consolidated Interim Statements Of Shareholders' Equity (Unaudited) (Parenthetical) - USD ($) $ in Thousands		3 Months Ended	6 Months Ended
	Apr. 26, 2023	Mar. 28, 2023	Jun. 30, 2024
Accumulated losses			$ (682,171)
Maxpro Capital Acquisition Corp. [Member]
Decrease in share premium due to reclassification of warrants from equity to liabilities			7,100
Increase of warrant liability due to recalcification from equity			1,300
Decrease in accumulated losses due to reclassification of warrants from equity to liabilities			5,800
Accumulated losses			(5,800)
Net impact of equity by reduction of premium due to recalcification of warrants			$ 1,300
Pre-Closing Apollomics Ordinary Shares [Member]
Exercise of share options		435,833
Post-Closing Apollomics Ordinary Shares [Member]
Stock issued during the period exercise of stock options shares	16,202
Number of ordinary shares issued in exchange of pre closing business combination ordinary shares			31,241

Deposits, Prepayments and Deferred Expenses - Disclosure of Detailed Information about Deposits Prepayments and Deferred Expenses Explanatory (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Disclosure of Deposits Prepayments and Deferred Expenses [Abstract]
Other prepayments	$ 1,569	$ 1,073
Prepaid taxes	313	312
Value-Added Tax recoverable	351	466
Deposits	0	7
Payment in advance to suppliers	250	250
Deposits, prepayments and deferred expenses	$ 2,483	$ 2,108

Share Capital/Treasury Shares

6 Months Ended

Jun. 30, 2024

Disclosure of Share Capital Reserves and other Equity Interest [Abstract]

Share Capital/Treasury Shares

20.

SHARE CAPITAL/TREASURY SHARES

Share capital

The share capital as of January 1, 2023 and 2024 and June 30, 2023 and 2024 represented the issued ordinary share capital of the Company.


(In thousands, except share and per share data)	NOTES	Number of shares		Par value per share		Amount
Authorized:
As of January 1, 2023			444,343,488			$	44

As of June 30, 2023, and January 1, 2024, and June 30, 2024	(i)		650,000,000				3

Issued and fully paid:
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			28,800,926				3
Class B Ordinary Shares issued to holders of the convertible preferred shares			54,420,956				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	(ii)		47,443	$	0.0001	—
As of June 30, 2023			89,480,790				9

As of January 1, 2024			89,495,790				9
Class A Ordinary Shares issued to PIPE investors			19,166,666				2
Class A Ordinary Shares issued to employees for compensation			1,238,582			—
Class A Ordinary Shares issued to board members for board fees			69,310			—
As of June 30, 2024			109,970,348			$	11

Note i: Pursuant to 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.

Note ii: During the six months ended June 30, 2023, share option holders exercised their rights to subscribe for 23,893, 16,202, 4,122 and 3,226 Ordinary Shares in the Company at an exercise price of $0.28, $2.93, $3.63 and $4.32 per share, respectively.

All the Ordinary Shares issued during the six months ended June 30, 2023 and 2024 rank pari passu with the existing shares in all respects.

On March 29, 2023, the Company’s Class A Ordinary Shares and warrants began trading on Nasdaq under the trading symbols “APLM” and “APLMW,” respectively.

Treasury shares


(In thousands, except share and per share data)	Number of treasury shares			Subscription price per share		Amount
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. As of June 30, 2024, there were no treasury shares outstanding.

Right-of-Use Assets	6 Months Ended
Right-of-Use Assets	Jun. 30, 2024
Disclosure of quantitative information about right-of-use assets [abstract]
Right-of-Use Assets	13. RIGHT-OF-USE ASSETS 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 period, the Group applies the definition of a contract and determines the period for which the contract is enforceable. The Group recognized no right-of-use assets or lease liabilities during the six months ended June 30, 2023, respectively, and recognized right-of-use assets of $0.9 million and lease liabilities of $0.9 million during the six months ended June 30, 2024.

Related Party Disclosures

6 Months Ended

Jun. 30, 2024

Related Party Disclosures

24.

RELATED PARTY DISCLOSURES

(i)

Compensation of key management personnel

The remuneration of directors of the Company and key management were as follows:


	For the six months ended June 30,
	2024		2023
(In thousands)
Short term benefits	$	919	$	1,626
Retirement benefit scheme contributions		8		8
Share-based payment		4,874		2,673
	$	5,801	$	4,307

The remuneration of key management personnel is determined by the directors of the Company having regard to the performance of individuals and market trends.

Other Payables and Accruals - Summary of Other Payables and Accruals (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2019
Disclosure Of Other Payables And Accruals [Abstract]
Payables in respect of research and development expenses	$ 3,066	$ 4,471
Accrued salaries and bonuses	1,603	2,166
Accrued other expenses	4,208	1,025
Deposit received for a potential out-licensing drug patent (note)		1,000
Other payables		500	$ 500
Total	$ 8,877	$ 9,162

Share-Based Payments

6 Months Ended

Jun. 30, 2024

Disclosure of terms and conditions of share-based payment arrangement [abstract]

Share-Based Payments

21.

SHARE-BASED PAYMENTS

On July 19, 2016, the shareholders of the Company approved the adoption of the 2016 equity incentive plan (the “2016 Plan”) for the purpose of securing and retaining employees, directors and consultants of the Company, providing incentives for them to exert maximum efforts for the success of the Company and any affiliate, and providing means by which such 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 was 337,225,866 ordinary shares of the Company as of December 31, 2023, subject to any adjustments for other dilutive issuances.

In connection with the Business Combination, immediately prior to the Closing, the Board terminated the 2016 Plan, and the Board adopted the Apollomics Inc. 2023 Incentive Award Plan (the “Incentive Plan”), which became effective as of the Closing, and 8,679,583 Class A Ordinary Shares have been reserved for issuance. The Incentive Plan allows the Company to make equity and equity-based incentive awards to officers, employees, non-employee directors and the Company’s consultants and affiliates (the “Eligible Persons”). The Company expects to use equity-based awards to promote the Company’s interest by providing Eligible Persons 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 Company’s Board anticipates that providing such persons with a direct stake in the Company will assure a closer alignment 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, 2023 and 2024, the Company had issued restricted share awards and share options to Eligible Persons and no share appreciation rights, restricted share unit awards or other share awards were granted under either the 2016 Plan or the Incentive Plan by the Company.

Restricted share awards

Under guidance for share-based compensation, the fair value of the Company’s restricted share awards is based on the grant date fair value of the Company’s Class A Ordinary Shares. During the six months ended June 30, 2024, all restricted share awards were granted with no purchase price. The weighted-average grant date fair value of the restricted share awards was $0.82 during the six months ended June 30, 2024.

The total expense recognized in the condensed consolidated interim statements of loss and comprehensive loss for the restricted shares granted was $39 thousand and $1.9 million, for the six months ended June 30, 2023 and 2024, respectively.

The following table summarizes the Group’s restricted shares movement during the six months ended June 30, 2023 and 2024:


	2024			2023
	Number of unvested restricted shares			Number of unvested restricted shares
Outstanding as of January 1,		207,945			496,752
Awarded		2,169,639		—
Vested		(1,986,092	)		(496,752	)
Forfeited		(27,727	)	—
Outstanding as of June 30,		363,765		—

Restricted shares granted during the six months ended June 30, 2024 have a remaining weighted average vesting term of approximately 0.5 years. The vesting terms for these awards ranged from vesting immediately to a vesting term of two years.

Share options

The following table discloses movements of the Group’s share options held by grantees during the six months ended June 30, 2023 and 2024:


	2024					2023
	Number of Share			Weighted-average		Number of Share			Weighted-average
	Options			exercise price		Options			exercise price
Outstanding at January 1,		11,900,044		$	4.622		9,746,889		$	3.027
Granted		13,396,467			0.771		3,019,638			10.012
Exercised	—			—			(47,442	)		1.750
Forfeited		(548,330	)		2.220		(10,304	)		3.041
Expired		(581,313	)		3.235	—			—
Outstanding at June 30,		24,166,868		$	2.575		12,708,781		$	4.704
Exercisable at the end of the period		11,324,547					6,646,879

No share options granted in the above table will be exercisable after the expiration of 10 years from the date of its grant.

The share options outstanding as of June 30, 2023 and 2024 had a weighted average remaining contractual life of 7.07 years and 9.27 years, respectively. During the six months ended June 30, 2023 and 2024, the weighted average fair value of the share options granted was $0.5334 per share and $0.6042 per share, respectively.

The time-based share options vest ratably on a monthly basis over a 24-month to 48-month vesting period or with 25% or 50% vesting on the first anniversary of the vesting inception date and the remaining portion vesting ratably on a monthly basis over a 12-month to 36-month vesting period. The milestone-based share options vest 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 conditions.

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 June 30,
	2024			2023
Grant date option fair value per share	$0.6042			$0.502
Exercise price	$0.77			$0.717
Expected volatility (note i)		97.48	%		73	%
Expected life	5.50 years			6.078 years
Risk-free rate		4.18	%		3.98	%
Expected dividend yield		0	%		0	%

Note i: The expected volatility measured at the standard deviation is based on the historical data of the daily share price movement of comparable companies.

The total expense recognized in the unaudited condensed consolidated interim statements of loss and comprehensive loss for share options granted was $5.3 million and $8.2 million for the six months ended June 30, 2023 and 2024, respectively.

Loss for the Period (Tables)

6 Months Ended

Jun. 30, 2024

Profit (loss) [abstract]

Summary of Detailed Information about Loss After Charging Expenses


	For the six months ended June 30,
	2024		2023
(In thousands)
Loss for the period has been arrived at after charging:
Staff costs:
Salaries and other allowances	$	4,748	$	5,092
Retirement benefits scheme contributions		218		374
Share-based payment expenses		8,224		5,282
Total staff costs		13,190		10,748
Depreciation of plant and equipment		25		49
Depreciation of right-of-use assets		164		297
Amortization of intangible assets		10		11
Other expense (note i)		90		47,457

Note i: For the six months ended June 30, 2023, other expense includes those incurred in connection with the Business Combination. Refer to Note 5 – Business Combination for further information.

Deposits, Prepayments and Deferred Expenses (Tables)

6 Months Ended

Jun. 30, 2024

Disclosure of Deposits Prepayments and Deferred Expenses [Abstract]

Disclosure of Detailed Information about Deposits Prepayments and Deferred Expenses Explanatory


	As of June 30, 2024		As of December 31, 2023
(In thousands)
Other prepayments	$	1,569	$	1,073
Prepaid taxes		313		312
Value-Added Tax recoverable		351		466
Deposits	—			7
Payment in advance to suppliers		250		250
	$	2,483	$	2,108

Subsequent Events

6 Months Ended

Jun. 30, 2024

Disclosure of non-adjusting events after reporting period [abstract]

Subsequent Events

26.

SUBSEQUENT EVENTS

The Group has evaluated subsequent events through August 14, 2024, which is the date when the unaudited condensed consolidated interim financial statements were available to be issued.

Announcement of Updated Strategic Focus and Leadership Team Changes

On July 3, 2024, the Company announced its updated strategic focus for the clinical development of vebreltinib by focusing on NSCLC patients with MET amplification. In August, Sanjeev Redkar, Ph.D., Company co-founder and President, and Peony Yu, M.D., Chief Medical Officer, transitioned to consulting roles.

Lease Liabilities - Summary of Detailed Information About Contractual Maturities of Lease Liabilities (Detail) - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023
Disclosure of Lease Liabilities [Line Items]
Lease liabilities payable	$ 900,000		$ 0
Less: Amount due for settlement within 12 months shown under current liabilities	(264,000)	$ (158,000)
Amount due for settlement after 12 months shown under non-current liabilities	$ 951,000	$ 267,000

Dividends	6 Months Ended
Dividends	Jun. 30, 2024
Disclosure Of Dividends [Abstract]
Dividends	10. DIVIDENDS No dividend was declared or paid by the Company during the six months ended June 30, 2023 and 2024, nor has any dividend been proposed since the period ended June 30, 2024.

Other Income - Additional Information (Detail) $ in Millions	6 Months Ended
	Jun. 30, 2024 USD ($)
Disclosure of Detailed Information about Other Income [Line Items]
Other income related to a license agreement	$ 1.0
Income for a liability	$ 0.5

Cash and Cash Equivalents

6 Months Ended

Jun. 30, 2024

Cash and cash equivalents [abstract]

Cash and Cash Equivalents

17.

CASH AND CASH EQUIVALENTS

Bank balances earned interest at interest rates ranging from 0% to 5.1% per annum for the six months ended June 30, 2023 and 2024.

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.

Retirement Benefits Plan - Additional information (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Employee benefits [Abstract]
Total cost charged to profit or loss	$ 290	$ 525

Fair Value Measurements of Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2024

Disclosure of detailed information about financial instruments [abstract]

Summary of Financial Assets and Financial Liabilities are Measured at Fair Value

(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

        (In thousands)

        June 30, 2024

        December 31, 2023

        Fair
value
hierarchy

        Valuation technique(s)
and key inputs

        Significant
unobservable inputs

        Relationship of
unobservable inputs
to fair value

        Financial assets

Market fund

—

5,761

Level 1

Redemption value quoted by banks with reference to the expected return of the underlying assets

N/A

N/A

        Financial liabilities

Maxpro public 
   warrants assumed 
   by Apollomics
   (Note 5)

145

259

Level 1

The public warrants are traded on the Nasdaq, the valuation is based on unadjusted quoted prices in active markets for identical assets or liabilities

N/A

N/A

Maxpro private 
   warrants assumed 
   by Apollomics, and 
   Private warrants 
   issued in 
   connection with the 
   conversion of the 
   promissory note 
   payable to the 
   Maxpro Sponsor 
   (Note 5)

9

15

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)

12

56

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:

166

330

Convertible Preferred Shares - Disclosure of Movement in Preference Shares at End of Each Reporting Period (Detail) - Series C Preferred Shares [Member] - Preferred Shares [Member] - Level 3 Fair Value [Member] $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($)
Disclosure of Movement in Preference Shares at End of Each Reporting Period [Line Items]
Beginning Balance	$ 511,861
Change in fair value	76,424
Conversion of convertible preferred shares into post-closing ordinary shares	$ (588,285)

Other Payables and Accruals

6 Months Ended

Jun. 30, 2024

Disclosure Of Other Payables And Accruals [Abstract]

Other Payables and Accruals

18.

OTHER PAYABLES AND ACCRUALS


	As of June 30, 2024		As of December 31, 2023
(In thousands)
Payables in respect of research and development expenses	$	3,066	$	4,471
Accrued salaries and bonuses		1,603		2,166
Accrued other expenses		4,208		1,025
Deposit received for a potential out-licensing drug patent (note i)	—			1,000
Other payables (note ii)	—			500
	$	8,877	$	9,162

Note i: During the year ended December 31, 2020, the Group signed an exclusive right of negotiation agreement with an independent third party to negotiate out-licensing a drug patent to the independent third party. Under the exclusive right of negotiation agreement, the Group received a deposit of $1.0 million which may be considered as consideration for the exclusive right of negotiation if the independent third party has not identified any negative findings (as stated in the exclusive right of negotiation agreement) by March 2, 2021. During the six months ended June 30, 2024, the Company determined the negotiation rights were no longer valid and recorded the amount as other income on the condensed consolidated interim statement of loss and comprehensive loss.

Note ii: During the year ended December 31, 2018, the Group entered into an exclusive license arrangement for a drug candidate from a second, different independent third party. In 2019, the Group recorded a liability of $0.5 million with respect to an unpaid interim license fee. This fee was unpaid due to a lack of satisfactory progress for this drug candidate. In 2021, the Group terminated this license arrangement with this independent third party. During the six months ended June 30, 2024, the Group determined that the interim license fee was not payable and recorded the amount as other income on the condensed consolidated interim statement of loss and comprehensive loss.

Foreign Exchange Gains and Losses - Summary of Information about Foreign Exchange Gains and Losses (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure of Foreign Exchange Gains and Losses [Abstract]
Foreign exchange loss, net	$ (2)	$ (2,104)

Related Party Disclosures - Summary of Compensation of Key Management Personnel (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure of Compensation of Key Management Personnel [Line Items]
Short term benefits	$ 919	$ 1,626
Retirement benefit scheme contributions	8	8
Share-based payment	4,874	2,673
Total key management personnel compensation	$ 5,801	$ 4,307

Loss Per Share (Tables)

6 Months Ended

Jun. 30, 2024

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 June 30,
	2024			2023
(In thousands, except per share data)
Loss:
Loss for the period attributable to owners of the Company for the purpose of calculating basic loss per share	$	(35,206	)	$	(150,694	)

Number of shares:
Weighted average number of Ordinary Shares for the purpose of calculating basic and diluted loss per share		93,740			59,000

Loss per Ordinary Shares Outstanding – Basic and Diluted	$	(0.38	)	$	(2.55	)
Weighted average number of Ordinary Shares outstanding – Basic and Diluted		93,740			59,000

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, 2023 and 2024 does not include the effect of the following instruments held as of June 30, 2023 and 2024 as their inclusion would be anti-dilutive:


	As of June 30,
(In thousands)	2024		2023
Unvested restricted shares		364	—
Share options		24,167		12,709
Apollomics Private Warrants		619		619
Apollomics Public Warrants		10,350		10,350
Penny Warrants		58		58

Other Income

6 Months Ended

Jun. 30, 2024

Disclosure of Other Income [Abstract]

Other Income

OTHER INCOME


	For the six months ended June 30,
	2024		2023
(In thousands)
Interest income	$	167	$	373
Other income (note i)		1,570		28
	$	1,737	$	401

Note i: The Company recognized $1.0 million of other income related to a license agreement that the Company determined in the current year to no longer provide negotiation rights to the licensee, and $0.5 million of income for a liability that was extinguished in the current year.

Foreign Exchange Gains And Losses (Tables)

6 Months Ended

Jun. 30, 2024

Disclosure of Foreign Exchange Gains and Losses [Abstract]

Summary of Information About Foreign Exchange Gains And Losses


	For the six months ended June 30,
	2024			2023
(In thousands)
Foreign exchange loss, net	$	(2	)	$	(2,104	)

Convertible Preferred Shares - Additional Information (Detail) - Preferred Shares [Member] - $ / shares	May 18, 2023	Mar. 29, 2023	Jun. 30, 2024	Dec. 31, 2023
Disclosure of Preferred Shares Issued Pursuant To Subscription Agreement [Line Items]
Stock issued to Maxpro Investment Co., Ltd.		2,135,000
Number of shares outstanding			0	0
Conversion of preferred shares into common shares	$ 1.25
Conversion of convertible preferred A stock into common stock	2,668,750

Other Income (Tables)

6 Months Ended

Jun. 30, 2024

Disclosure of Detailed Information about Other Income [Line Items]

Summary of Information about Other Income


	For the six months ended June 30,
	2024		2023
(In thousands)
Interest income	$	167	$	373
Other income (note i)		1,570		28
	$	1,737	$	401

Basis of Preparation of the Unaudited Condensed Consolidated Interim Financial Statements - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Disclosure of Basis of Preparation of Financial Statements Explanatory [Abstract]
Cash and cash equivalents	$ 25,929	$ 32,056	$ 25,296	$ 32,675

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
	Jun. 30, 2024	Dec. 31, 2023
Disclosure of Detailed Information About Financial Assets and Financial Liabilities that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial Assets	$ 34,573	$ 55,387
Warrant liabilities	$ 166	330
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		5,761
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
Pipe Subscription Agreement [Member] \| Penny Warrants [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]
Warrant liabilities	$ 12	56
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
Maxpro Capital Acquisition Corp [Member] \| Public Warrants [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 Liabilities	$ 145	259
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 or liabilities
Maxpro Capital Acquisition Corp [Member] \| Private Warrants [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]
Warrant liabilities	$ 9	$ 15
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

Condensed Consolidated Statements of Profit or Loss and Other Comprehensive Loss (Unaudited) - USD ($) shares in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Profit (loss) [abstract]
Other income	$ 1,737	$ 401
Foreign exchange losses	(2)	(2,104)
Fair value change of financial assets at FVTPL	198	460
Fair value change of financial liabilities at FVTPL	164	676
Fair value change of convertible preferred shares	0	(76,430)
Research and development expenses	(16,926)	(16,518)
Administrative expenses	(10,153)	(9,652)
Impairment of an intangible asset	(10,000)
Finance costs	(134)	(60)
Other expense	(90)	(47,457)
Loss before taxation	(35,206)	(150,684)
Income tax expenses	0	(10)
Loss and total comprehensive loss for the period, net of taxation, attributable to owners of the Company	$ (35,206)	$ (150,694)
Loss per share
Basic loss per common share	$ (0.38)	$ (2.55)
Diluted loss per common share	$ (0.38)	$ (2.55)
Weighted average number of common shares outstanding - Basic	93,740	59,000
Weighted average number of common shares outstanding - Diluted	93,740	59,000

Subsequent Events - Additional information (Detail) shares in Thousands	Mar. 29, 2023 shares
Disclosure of non-adjusting events after reporting period [line items]
Share based compensation by share based award options granted during the period	14,282
Common Stock Shares Issued In Exchange Of Ordinary Shares Held In The Previous Company [Member] \| Class B Common Stock [Member]
Disclosure of non-adjusting events after reporting period [line items]
Common stock shares conversion ratio for each share held in the previous company	1
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]
Common stock shares conversion ratio for each share held in the previous company	1

Condensed Consolidated Interim Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
OPERATING ACTIVITIES
Loss before taxation	$ (35,206)	$ (150,684)
Adjustments for:
Interest income		(373)
Depreciation of plant and equipment	25	49
Depreciation of right-of-use assets	164	297
Amortization of intangible assets	10	11
Impairment loss on intangible assets	10,000
Realized foreign currency (gains) losses		(860)
Fair value change of financial assets at FVTPL		(460)
Fair value change of financial liabilities at FVTPL	(164)	(676)
Fair value change of preferred shares		76,430
IFRS 2 listing expense		45,524
Share-based payment expenses	8,224	5,282
Loss on sale of plant and equipment	15
Unrealized foreign currency loss		2,961
Operating cash flows before movements in working capital	(16,932)	(22,499)
(Increase) decrease in deposits, prepayments and deferred expenses	(375)	(1,583)
Increase in accounts payable and accrued offering costs		947
(Increase) decrease in other payables and accruals	1,319	(1,252)
NET CASH USED IN OPERATION	(15,988)	(24,387)
Taxation paid		(10)
NET CASH USED IN OPERATING ACTIVITIES	(15,988)	(24,397)
INVESTING ACTIVITIES
Interest received		373
Proceeds from redemption of time deposits		4,307
Placement of time deposits		(4,048)
Purchase of plant and equipment	(24)	(6)
Proceeds from disposal of plant and equipment	4
Placement of FVTPL		(873)
Proceeds from disposal of assets at FVTPL	5,761
Refund of rental deposits	6	5
NET CASH (USED IN) PROVIDED BY INVESTING ACTIVITIES	5,747	(242)
FINANCING ACTIVITIES
Proceeds from PIPE Financings and Business Combination, net of transaction costs	5,049	20,249
Payment of deferred underwriting fees		(2,779)
Repayment of bank loans	(1,412)
Proceeds from bank loans	702
Proceeds from issue of shares upon exercise of share options		83
Interest paid	(135)	(60)
Repayment of lease liabilities	(84)	(252)
NET CASH FROM FINANCING ACTIVITIES	4,120	17,241
Effects of Exchange Rate Changes on Cash and Cash Equivalents	(6)	19
NET (DECREASE) IN CASH AND CASH EQUIVALENTS	(6,127)	(7,379)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD	32,056	32,675
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD	25,929	25,296
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Restricted share awards vested		68
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
Establishment of lease right-of-use assets and associated lease liabilities	911
Restricted stock and stock options issued in lieu of accrued compensation	$ 1,506

Business Combination

6 Months Ended

Jun. 30, 2024

Disclosure of detailed information about business combination [abstract]

Business Combination

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 401,804,238 shares (other than the exercise of share options), was exchanged for the right to receive 0.071679 shares of post-closing Apollomics Ordinary Shares (the “Exchange Ratio”). The resulting issuance totaled 28,800,926 shares of Apollomics Class B 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 was 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 were 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 Common Stock and redeemable Common Stock that was not redeemed at closing) assumed outstanding immediately prior to the closing of the Business Combination was exchanged for, on a one-for-one basis, shares of Apollomics Class A Ordinary Shares.

Each share of Maxpro Class B Common Stock (consisting of non-redeemable Common Stock) assumed outstanding immediately prior to the closing of the Business Combination was exchanged for, on a one-for-one basis, shares of Apollomics Class A Ordinary Shares.

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) could not be transferred, assigned or sold until September 29, 2023, the date that was 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 basis, for Apollomics Class A Ordinary Shares.

Prior to the closing of the Business Combination, one Apollomics share option holder elected to exercise all of such holder’s options, resulting in the issuance of 435,833 shares of Apollomics Class A Common Stock, which upon the closing of the Business Combination, were canceled and exchanged for the right to receive 0.071679 shares of Apollomics Class A Ordinary Shares per share of Apollomics Class A Common Stock, which resulted in the issuance of 31,240 shares of Apollomics Class A Ordinary Shares. In addition, each outstanding option to purchase a Pre-Closing Apollomics Ordinary Share, whether vested or unvested, immediately prior to the Merger, was also adjusted such that each option (i) has the right to acquire a number of Apollomics Class B Ordinary Shares equal to (as rounded down to the nearest whole number) the product of (A) the number of Pre-Closing Apollomics Ordinary Shares which the option had the right to acquire immediately prior to the Share Split, multiplied by (B) the Exchange Ratio; and (ii) have an exercise price equal to (as rounded up to the nearest whole cent) the quotient of (A) the exercise price of the option immediately prior to the Share Split, divided by (B) the Exchange Ratio.

The net proceeds from the PIPE Financing and Business Combination, totaled $20.2 million.

The following table presents the total Apollomics ordinary shares outstanding immediately after the closing of the Business Combination:


	Number of Shares
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 Apollomics convertible preferred shares (converted into pre-closing Apollomics Ordinary Shares prior to the Business Combination) into Post-Closing Apollomics Ordinary Shares		54,420,956
Issuance of Post-Closing Apollomics Ordinary Shares in connection with the Business Combination due to exercise of pre-closing Apollomics share 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 share options (note i)		57,994,911

Note i: In addition to the 57,994,911 shares specified above, the following shares were included in the total 89,495,790 Post-Closing Apollomics Ordinary Shares outstanding as of December 31, 2023 on the consolidated statement of changes in shareholders’ deficit: (1) 28,800,926 Post-Closing Apollomics Ordinary Shares were outstanding as a result of the exchange of all Pre-Closing Apollomics Ordinary Shares 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, and (3) 16,202 Post-Closing Apollomics Ordinary Shares were outstanding as a result of the exercise of share options in April 2023, and 15,000 Ordinary Shares as a result of the exercise of share options in November 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.

Under IFRS 2, Apollomics recorded a one-time share-based expense of $45.5 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:


	Fair Value (in thousands)
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		Shares			Fair Value
	(at March 29, 2023)		(in thousands)			(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			1,242
Redemptions of Maxpro Class A Common Stock		10.55		(10,270	)		(108,349	)
				14,282			39,800
Net liabilities of Maxpro							(5,724	)
IFRS 2 Listing Expense						$	45,524

Convertible Preferred Shares

6 Months Ended

Jun. 30, 2024

Convertible Preferred Shares [Abstract]

Convertible Preferred Shares

19.

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 ordinary shares.

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 exchange ratio, resulting in the issuance of 2,668,750 shares of Apollomics Class A Ordinary Shares. Refer to Note 5 – Business Combination for further information.

As of December 31, 2023 and June 30, 2024, the Company has no preferred shares outstanding.

The movement of the Preferred Shares for the six months ended June 30, 2023 is as follows:


(In thousands)	Preferred shares
As of December 31, 2022	$	511,861
Change in fair value		76,424
Conversion of convertible preferred shares into post-closing ordinary shares		(588,285	)
As of June 30, 2023	$	—

General Information (Tables)

6 Months Ended

Jun. 30, 2024

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
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

Share Capital/Treasury Shares (Tables)

6 Months Ended

Jun. 30, 2024

Disclosure of classes of share capital [abstract]

Summary of Share Capital

The share capital as of January 1, 2023 and 2024 and June 30, 2023 and 2024 represented the issued ordinary share capital of the Company.


(In thousands, except share and per share data)	NOTES	Number of shares		Par value per share		Amount
Authorized:
As of January 1, 2023			444,343,488			$	44

As of June 30, 2023, and January 1, 2024, and June 30, 2024	(i)		650,000,000				3

Issued and fully paid:
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			28,800,926				3
Class B Ordinary Shares issued to holders of the convertible preferred shares			54,420,956				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	(ii)		47,443	$	0.0001	—
As of June 30, 2023			89,480,790				9

As of January 1, 2024			89,495,790				9
Class A Ordinary Shares issued to PIPE investors			19,166,666				2
Class A Ordinary Shares issued to employees for compensation			1,238,582			—
Class A Ordinary Shares issued to board members for board fees			69,310			—
As of June 30, 2024			109,970,348			$	11

Summary of Treasury Shares


(In thousands, except share and per share data)	Number of treasury shares			Subscription price per share		Amount
As of January 1, 2023		496,752				$	68
Restricted shares vested		(496,752	)	$	0.0001		(68	)
As of June 30, 2023	—					$	—

Loss for the Period

6 Months Ended

Jun. 30, 2024

Profit (loss) [abstract]

Loss For The Period


	For the six months ended June 30,
	2024		2023
(In thousands)
Loss for the period has been arrived at after charging:
Staff costs:
Salaries and other allowances	$	4,748	$	5,092
Retirement benefits scheme contributions		218		374
Share-based payment expenses		8,224		5,282
Total staff costs		13,190		10,748
Depreciation of plant and equipment		25		49
Depreciation of right-of-use assets		164		297
Amortization of intangible assets		10		11
Other expense (note i)		90		47,457

Note i: For the six months ended June 30, 2023, other expense includes those incurred in connection with the Business Combination. Refer to Note 5 – Business Combination for further information.

Restricted Net Assets - Additional information (Detail) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
China [Member]
Disclosure In Entirety Of Restricted Assets [Line Items]
Restricted net assets	$ 35.0	$ 35.0

Income Tax Expenses - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure Of Detailed Information About Income Tax [Line Items]
Tax expense (income)	$ 0	$ 10

- Definition

The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]

+ References + Details

Deposits, Prepayments and Deferred Expenses

6 Months Ended

Jun. 30, 2024

Disclosure of Deposits Prepayments and Deferred Expenses [Abstract]

Deposits, Prepayments and Deferred Expenses

15.

DEPOSITS, PREPAYMENTS AND DEFERRED EXPENSES


	As of June 30, 2024		As of December 31, 2023
(In thousands)
Other prepayments	$	1,569	$	1,073
Prepaid taxes		313		312
Value-Added Tax recoverable		351		466
Deposits	—			7
Payment in advance to suppliers		250		250
	$	2,483	$	2,108

Business Combination - Schedule of Identifiable Net Assets Acquired (Detail) $ in Thousands	Mar. 29, 2023 USD ($)
Disclosure of detailed information about business combination [abstract]
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)

Share Capital/Treasury Shares - Summary of Treasury Shares (Detail) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($) $ / shares shares
Disclosure Of Treasury Shares [Line Items]
Number of treasury shares, Beginning \| shares	496,752
Treasury shares value, Beginning \| $	$ 68
Restricted shares vested \| shares	(496,752)
Restricted shares vested, subscription price per share \| $ / shares	$ 0.0001
Restricted shares vested, value \| $	$ (68)

Restricted Net Assets	6 Months Ended
Restricted Net Assets	Jun. 30, 2024
Restricted Assets [Abstract]
Restricted Net Assets	25. 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 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 interim 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, 2023 and June 30, 2024, amounts restricted are the paid-in capital of the Company’s PRC subsidiaries, which amounted to $35.0 million and $35.0 million, respectively.

Share-Based Payments (Tables)

6 Months Ended

Jun. 30, 2024

Disclosure of terms and conditions of share-based payment arrangement [abstract]

Summary of Group's Restricted Shares Movement

The following table summarizes the Group’s restricted shares movement during the six months ended June 30, 2023 and 2024:


	2024			2023
	Number of unvested restricted shares			Number of unvested restricted shares
Outstanding as of January 1,		207,945			496,752
Awarded		2,169,639		—
Vested		(1,986,092	)		(496,752	)
Forfeited		(27,727	)	—
Outstanding as of June 30,		363,765		—

Summary of Company's Share Options

The following table discloses movements of the Group’s share options held by grantees during the six months ended June 30, 2023 and 2024:


	2024					2023
	Number of Share			Weighted-average		Number of Share			Weighted-average
	Options			exercise price		Options			exercise price
Outstanding at January 1,		11,900,044		$	4.622		9,746,889		$	3.027
Granted		13,396,467			0.771		3,019,638			10.012
Exercised	—			—			(47,442	)		1.750
Forfeited		(548,330	)		2.220		(10,304	)		3.041
Expired		(581,313	)		3.235	—			—
Outstanding at June 30,		24,166,868		$	2.575		12,708,781		$	4.704
Exercisable at the end of the period		11,324,547					6,646,879

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 June 30,
	2024			2023
Grant date option fair value per share	$0.6042			$0.502
Exercise price	$0.77			$0.717
Expected volatility (note i)		97.48	%		73	%
Expected life	5.50 years			6.078 years
Risk-free rate		4.18	%		3.98	%
Expected dividend yield		0	%		0	%

Retirement Benefits Plan

6 Months Ended

Jun. 30, 2024

Employee benefits [Abstract]

Retirement Benefits Plan

23.

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 United States These plans are defined contribution plans covering employees employed in the United States 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 $525 thousand and $290 thousand, respectively, represents contributions paid or payable to the above schemes by the Group for the six months ended June 30, 2023 and 2024.

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.

Basis of Preparation of the Unaudited Condensed Consolidated Interim Financial Statements

6 Months Ended

Jun. 30, 2024

Disclosure of Basis of Preparation of Financial Statements Explanatory [Abstract]

Basis of Preparation of the Unaudited Condensed Consolidated Interim Financial Statements

BASIS OF PREPARATION OF THE UNAUDITED CONDENSED CONSOLIDATED interim FINANCIAL STATEMENTS

The unaudited condensed consolidated interim 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 the U.S. Securities and Exchange Commission, and have been prepared under the assumption the Company operates on a going concern basis.

Based upon our 2024 operating plan, and our balance of cash and cash equivalents of $25.9 million as of June 30, 2024, we estimate that we will have sufficient liquidity to continue as a going concern through at least June 30, 2025, and into the third quarter of 2025. We will require additional capital, from equity, debt or strategic partnerships, to continue as a going concern in the future. It is uncertain whether such capital will be available in amounts or on terms acceptable to us, if at all. If we are not able to obtain additional capital to meet our cash requirements in the future, our business, financial condition, results of operations and prospects could be materially and adversely affected. There can be no assurance that management’s attempts to raise additional capital will be successful, and could ultimately result in reassessing the Company’s ability to continue as a going concern.

Business Combination (Tables)

6 Months Ended

Jun. 30, 2024

Disclosure of detailed information about business combination [abstract]

Summary of Ordinary Shares Outstanding

The following table presents the total Apollomics ordinary shares outstanding immediately after the closing of the Business Combination:


	Number of Shares
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 Apollomics convertible preferred shares (converted into pre-closing Apollomics Ordinary Shares prior to the Business Combination) into Post-Closing Apollomics Ordinary Shares		54,420,956
Issuance of Post-Closing Apollomics Ordinary Shares in connection with the Business Combination due to exercise of pre-closing Apollomics share 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 share options (note i)		57,994,911

Schedule of Identifiable Net Assets Acquired

The amount of Maxpro’s identifiable net assets acquired at Closing were as follows:


	Fair Value (in thousands)
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	)

Schedule of IFRS 2 Listing Expense

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		Shares			Fair Value
	(at March 29, 2023)		(in thousands)			(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			1,242
Redemptions of Maxpro Class A Common Stock		10.55		(10,270	)		(108,349	)
				14,282			39,800
Net liabilities of Maxpro							(5,724	)
IFRS 2 Listing Expense						$	45,524

Share-Based Payments - Summary of Company's Share Options (Detail)		6 Months Ended
	Mar. 29, 2023 shares	Jun. 30, 2024 shares $ / shares	Jun. 30, 2023 shares $ / shares
Disclosure Of Movement In The Share Options [Line Items]
Number of Options, Granted	14,282,000
Two Thousand and Sixteen Plan [Member]
Disclosure Of Movement In The Share Options [Line Items]
Number of Options, Beginning		11,900,044	9,746,889
Number of Options, Granted		13,396,467	3,019,638
Number of Options, Exercised		0	(47,442)
Number of Options, Forfeited		(548,330)	(10,304)
Number of Options, Expired		(581,313)	0
Number of Options, Ending		24,166,868	12,708,781
Number of Options, Excercisable		11,324,547	6,646,879
Weighted average exercise price, Beginning \| $ / shares		$ 4.622	$ 3.027
Weighted average exercise price, Granted \| $ / shares		0.771	10.012
Weighted average exercise price, Exercised \| $ / shares		0	1.75
Weighted average exercise price, Forfeited \| $ / shares		2.22	3.041
Weighted average exercise price, Expired \| $ / shares		3.235	0
Weighted average exercise price, Ending \| $ / shares		$ 2.575	$ 4.704

Loss Per Share

6 Months Ended

Jun. 30, 2024

Earnings per share [abstract]

Loss Per Share

11.

LOSS PER SHARE

The calculations of the basic and diluted loss per share are based on the following data:


	For the six months ended June 30,
	2024			2023
(In thousands, except per share data)
Loss:
Loss for the period attributable to owners of the Company for the purpose of calculating basic loss per share	$	(35,206	)	$	(150,694	)

Number of shares:
Weighted average number of Ordinary Shares for the purpose of calculating basic and diluted loss per share		93,740			59,000

Loss per Ordinary Shares Outstanding – Basic and Diluted	$	(0.38	)	$	(2.55	)
Weighted average number of Ordinary Shares outstanding – Basic and Diluted		93,740			59,000


	As of June 30,
(In thousands)	2024		2023
Unvested restricted shares		364	—
Share options		24,167		12,709
Apollomics Private Warrants		619		619
Apollomics Public Warrants		10,350		10,350
Penny Warrants		58		58

Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Disclosure of detailed information about intangible assets [line items]
Intangible assets	$ 4,747	$ 14,757
Impairment of an intangible asset	10,000
Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets	4,800	14,900
Accumulated Amortization [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets	$ (100)	$ (100)

Dividends - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure Of Dividends [Abstract]
Dividends Paid	$ 0	$ 0

Business Combination - Additional Information (Detail)			1 Months Ended
Business Combination - Additional Information (Detail)	Mar. 29, 2023 USD ($) $ / shares shares	Mar. 28, 2023 USD ($) shares	Nov. 30, 2023 shares	Apr. 30, 2023 shares	Dec. 31, 2022 shares
Disclosure of detailed information about business combination [line items]
Promissory note payable principal balance \| $		$ 1,500,000
One-time share-based expense on business combination \| $	$ 45,500,000
Other intangible assets \| $	$ 0
Class A Common Stock [Member]
Disclosure of detailed information about business combination [line items]
Exercise of share options		435,833
Post-Closing Apollomics Ordinary Shares [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding					28,800,926
Exercise of share options				16,202
Common Stock Shares Issued In Exchange Of Ordinary Shares Held In The Previous Company [Member] \| Class A Common Stock [Member]
Disclosure of detailed information about business combination [line items]
Common stock shares conversion ratio for each share held in the previous company	1
Common Stock Shares Issued In Exchange Of Ordinary Shares Held In The Previous Company [Member] \| Class B Common Stock [Member]
Disclosure of detailed information about business combination [line items]
Common stock shares conversion ratio for each share held in the previous company	1
Maxpro Capital Acquisition Corp. [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding	10,350,000
Number of shares redeemed	10,270,060
Percentage of redemption of shares in connection with public shares available	99.20%
Maxpro Capital Acquisition Corp. [Member] \| Public Warrants [Member]
Disclosure of detailed information about business combination [line items]
Class of warrants or rights outstanding	10,350,000
Maxpro Capital Acquisition Corp. [Member] \| Private Warrants [Member]
Disclosure of detailed information about business combination [line items]
Class of warrants or rights outstanding	464,150
Unpaid principal amount converted into warrants	155,250
Maxpro Capital Acquisition Corp. [Member] \| Post-Closing Apollomics Ordinary Shares [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding	54,420,956
Maxpro Capital Acquisition Corp. [Member] \| Pipe Subscription Agreement [Member]
Disclosure of detailed information about business combination [line items]
Proceeds from financing and business combination \| $	$ 20,200,000
Ordinary Shares [Member]
Disclosure of detailed information about business combination [line items]
Number of shares issued and fully paid exchange ratio pursuant to business combination					28,800,926
Number of shares outstanding	401,804,238
Exercise of share options			15,000
Ordinary Shares [Member] \| Post-Closing Apollomics Ordinary Shares [Member]
Disclosure of detailed information about business combination [line items]
Number of shares issued and fully paid exchange ratio pursuant to business combination	0.071679
Class A ordinary Shares [Member]
Disclosure of detailed information about business combination [line items]
Number of shares issued	28,800,926
Number of warrants entitled for each share purchased	57,500
Class A ordinary Shares [Member] \| Post-Closing Apollomics Ordinary Shares [Member]
Disclosure of detailed information about business combination [line items]
Number of shares issued and fully paid exchange ratio pursuant to business combination	0.0717
Number of shares issued	31,240
Class A ordinary Shares [Member] \| Pipe Subscription Agreement [Member]
Disclosure of detailed information about business combination [line items]
Gross proceeds from issuance of shares \| $	$ 23,700,000
Class A ordinary Shares [Member] \| Maxpro Capital Acquisition Corp. [Member]
Disclosure of detailed information about business combination [line items]
Unpaid principal amount converted into shares	155,250
Class of warrant or rights number of shares to be issued on exercise of each warrant	1
Class A ordinary Shares [Member] \| Maxpro Capital Acquisition Corp. [Member] \| Class A Common Stock [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding	490,025
Class A ordinary Shares [Member] \| Maxpro Capital Acquisition Corp. [Member] \| Class B Common Stock [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding	2,587,500
Class A ordinary Shares [Member] \| Maxpro Capital Acquisition Corp. [Member] \| Post-Closing Apollomics Ordinary Shares [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding	31,240
Class B ordinary Shares [Member] \| Pipe Subscription Agreement [Member]
Disclosure of detailed information about business combination [line items]
Increase (decrease) in number of ordinary shares issued	230,000
Share issued price \| $ / shares	$ 10
Class B ordinary Shares [Member] \| Maxpro Capital Acquisition Corp. [Member] \| Pipe Subscription Agreement [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding	230,000
Series A Preferred Shares [Member] \| Pipe Subscription Agreement [Member]
Disclosure of detailed information about business combination [line items]
Increase (decrease) in number of ordinary shares issued	2,135,000
Share issued price \| $ / shares	$ 10

Other Payables and Accruals (Tables)

6 Months Ended

Jun. 30, 2024

Disclosure Of Other Payables And Accruals [Abstract]

Summary of Other Payables And Accruals


	As of June 30, 2024		As of December 31, 2023
(In thousands)
Payables in respect of research and development expenses	$	3,066	$	4,471
Accrued salaries and bonuses		1,603		2,166
Accrued other expenses		4,208		1,025
Deposit received for a potential out-licensing drug patent (note i)	—			1,000
Other payables (note ii)	—			500
	$	8,877	$	9,162

Share-Based Payments - Additional Information (Detail) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($) shares yr $ / shares	Jun. 30, 2023 USD ($) shares yr $ / shares	Dec. 31, 2023 shares	Dec. 31, 2022 shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Allocated share based compensation \| $	$ 8,200	$ 5,300
Share based compensation by share based award term of stock options \| yr	5.5	6.078
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
Options exercisable after applying exchange ratio	11,324,547	6,646,879
Weighted average remaining contractual life of outstanding share options	9 years 3 months 7 days	7 years 25 days
Weighted average fair value per share of share options granted \| $ / shares	$ 0.6042	$ 0.5334
Outstanding options	24,166,868	12,708,781	11,900,044	9,746,889
Share based compensation by share based award number of options excercised during the period	0	47,442
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
Two Thousand and Sixteen Plan [Member] \| Restricted Share Awards [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted-average grant date fair value \| $ / shares	$ 0.82
Allocated share based compensation \| $	$ 1,900	$ 39
Weighted average remaining vesting term	6 months
Share based compensation by share based vesting period	2 years
Two Thousand and Sixteen Plan [Member] \| Share Options [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share based compensation by share based award term of stock options \| yr	10
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
Share based compensation by share based award vesting period Maximum	48 months
Share based compensation by share based award initial vesting percentage one	25.00%
Share based compensation by share based award initial vesting percentage two	50.00%
Share based compensation by share based award remaining vesting period minimum	12 months
Share based compensation by share based award remaning vesting period maximum	36 months
Two Thousand and Twenty Three Incentive Award Plan [Member] \| Class A ordinary Shares [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares reserved for issue under incentive plan	8,679,583

Fair Value Measurements of Financial Instruments

6 Months Ended

Jun. 30, 2024

Disclosure of detailed information about financial instruments [abstract]

Fair Value Measurements of Financial Instruments

22.

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

         
        Fair value as of

        (In thousands)

        June 30, 2024

        December 31, 2023

        Fair
value
hierarchy

        Valuation technique(s)
and key inputs

        Significant
unobservable inputs

        Relationship of
unobservable inputs
to fair value

        Financial assets

Market fund

—

5,761

Level 1

Redemption value quoted by banks with reference to the expected return of the underlying assets

N/A

N/A

        Financial liabilities

Maxpro public 
   warrants assumed 
   by Apollomics
   (Note 5)

145

259

Level 1

The public warrants are traded on the Nasdaq, the valuation is based on unadjusted quoted prices in active markets for identical assets or liabilities

N/A

N/A

Maxpro private 
   warrants assumed 
   by Apollomics, and 
   Private warrants 
   issued in 
   connection with the 
   conversion of the 
   promissory note 
   payable to the 
   Maxpro Sponsor 
   (Note 5)

9

15

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)

12

56

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:

166

330

(ii)

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 interim 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.

Share-Based Payments - Summary of Group's Restricted Shares Movement (Detail) - Two Thousand and Sixteen Plan [Member] - Unvested Restricted Shares [Member] - shares	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure Of Movement In Restricted Shares [Line Items]
Outstanding at January 1	207,945	496,752
Awarded	2,169,639	0
Vested	(1,986,092)	(496,752)
Forfeited	(27,727)	0
Outstanding at June 30,	363,765	0

Condensed Consolidated Interim Statements of Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Share capital [Member]	Treasury shares [Member]	Share premium [Member]	Other reserve [Member]	Share-based payment reserve [Member]	Accumulated losses [Member]
Balance at the beginning (in Shares) (Previously stated [member]) at Dec. 31, 2022		401,804,238	6,930,235
Balance at the beginning (in Shares) at Dec. 31, 2022		28,800,926	496,752
Balance at the beginning (Previously stated [member]) at Dec. 31, 2022	$ (448,120)	$ 41	$ (68)	$ 12,279	$ 3,398	$ 10,830	$ (474,600)
Balance at the beginning at Dec. 31, 2022	(448,120)	3	$ (68)	12,317	3,398	10,830	(474,600)
Recapitalization of Apollomics at Exchange Ratio (Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]) at Dec. 31, 2022		$ (38)		38
Recapitalization of Apollomics at Exchange Ratio, (in Shares) (Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]) at Dec. 31, 2022		(373,003,312)	(6,433,483)
Loss and total comprehensive loss for the period	(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 (in 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 (in Shares)		54,420,956
Conversion of pre-closing Apollomics convertible preferred shares into Post-Closing Apollomics Ordinary Shares	588,291	$ 6		588,285
IFRS 2 listing expense	45,524			45,524
Post-closing Apollomics Class B Ordinary Shares issued to PIPE Investors, net of transaction costs (in Shares)		230,000
Post-closing Apollomics Class B Ordinary Shares issued to PIPE Investors, net of transaction costs	261			261
Reclassification from equity to non-current liabilities for maxpro warrants assumed by apollomics upon Closing	(7,105)			(7,105)
Issuance of post-closing Apollomics Class A ordinary shares upon the conversion of post-closing Apollomics Series A Preferred Shares (in Shares)		2,668,750
Issuance of post-closing Apollomics Class A ordinary shares upon the conversion of post-closing Apollomics Series A Preferred Shares	21,350			21,350
Recognition of equity-settled share-based payment	5,282					5,282
Balance at the ending (in Shares) at Jun. 30, 2023		89,480,790
Balance at the ending at Jun. 30, 2023	55,697	$ 9		661,472	3,431	15,881	(625,096)
Balance at the beginning (in Shares) at Dec. 31, 2023		89,495,790
Balance at the beginning at Dec. 31, 2023	41,234	$ 9		661,474	3,435	23,281	(646,965)
Loss and total comprehensive loss for the period	(35,206)						(35,206)
Shares issued to pipe investors, net of transaction costs (in shares)		19,166,666
Shares issued to PIPE investors, net of transaction costs	5,049	$ 2		5,047
Shares issued to employees for compensation (in shares)		1,238,582
Shares issued to employees for compensation	1,506					1,506
Shares issued to board members for board fees (in shares)		69,310
Recognition of equity-settled share-based payment	8,224					8,224
Balance at the ending (in Shares) at Jun. 30, 2024		109,970,348
Balance at the ending at Jun. 30, 2024	$ 20,807	$ 11		$ 666,521	$ 3,435	$ 33,011	$ (682,171)

Related Party Disclosures (Tables)

6 Months Ended

Jun. 30, 2024

Summary of Compensation of Key Management Personnel

The remuneration of directors of the Company and key management were as follows:


	For the six months ended June 30,
	2024		2023
(In thousands)
Short term benefits	$	919	$	1,626
Retirement benefit scheme contributions		8		8
Share-based payment		4,874		2,673
	$	5,801	$	4,307

Right-Of-Use Assets - Additional Information (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	$ 1,177,000	$ 425,000	$ 0
Right-of-use assets	900,000
Lease liabilities	$ 900,000		$ 0
Bottom of Range [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Lease term	12 months
Top of Range [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Lease term	60 months

Revenue and Segment Information - Additional Information (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure Of Entitys Revenue And Reportable Segments [Line Items]
Revenue	$ 0	$ 0

- Definition

The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 28
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_28_a&doctype=Standard
-URIDate 2023-03-23

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 23
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23_a&doctype=Standard
-URIDate 2023-03-23

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 32
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_32&doctype=Standard
-URIDate 2023-03-23

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 5
-IssueDate 2023-01-01
-Paragraph 33
-Subparagraph b
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2023-en-r&anchor=para_33_b_i&doctype=Standard
-URIDate 2023-03-23

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 33
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_33_a&doctype=Standard
-URIDate 2023-03-23

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 34
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_34&doctype=Standard
-URIDate 2023-03-23

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2023-01-01
-Paragraph B12
-Subparagraph b
-Clause v
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B12_b_v&doctype=Appendix&subtype=B
-URIDate 2023-03-23

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 12
-IssueDate 2023-01-01
-Paragraph B10
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B
-URIDate 2023-03-23

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 82
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_82_a&doctype=Standard
-URIDate 2023-03-23

Reference 10: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 103
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_103&doctype=Standard
-URIDate 2023-03-23

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 102
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_102&doctype=Standard
-URIDate 2023-03-23

+ Details

Business Combination - Schedule of Common Stock Outstanding (Parenthetical) (Detail)	1 Months Ended			6 Months Ended
	Nov. 30, 2023 shares	May 31, 2023 shares	Apr. 30, 2023 shares	Jun. 30, 2023 shares	Jun. 30, 2024 shares	Dec. 31, 2023 shares	Mar. 29, 2023 shares	Dec. 31, 2022 shares
PIPE Financing and Business Combination [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding							57,994,911
Share capital [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding				89,480,790	109,970,348	89,495,790		28,800,926
Exercise of share options				47,443
Ordinary Shares [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding							401,804,238
Exercise of share options	15,000
Class A Ordinary Shares [Member]
Disclosure of detailed information about business combination [line items]
Conversion of convertible preferred A stock into common stock				2,668,750
Post-Closing Apollomics Ordinary Shares [Member]
Disclosure of detailed information about business combination [line items]
Number of shares outstanding								28,800,926
Exercise of share options			16,202
Conversion of convertible preferred A stock into common stock		2,668,750
Conversion ratio for conversion of preferred stock into common stock		1.25

Share Capital/Treasury Shares - Summary of Share Capital (Parenthetical) (Detail) - $ / shares	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Preference shares [member]
Disclosure of classes of share capital [line items]
Number of shares authorised	50,000,000	50,000,000	50,000,000
Par value per share	$ 0.0001	$ 0.0001	$ 0.0001
Class A ordinary Shares [Member]
Disclosure of classes of share capital [line items]
Number of shares authorised	500,000,000	500,000,000	500,000,000
Class B ordinary Shares [Member]
Disclosure of classes of share capital [line items]
Number of shares authorised	100,000,000	100,000,000	100,000,000
Two Thousand and Sixteen Plan [Member]
Disclosure of classes of share capital [line items]
Share based compensation by share based award share options excercised weighted average exercise price	$ 0	$ 1.75
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
Share based compensation by share based award share options excercised weighted average exercise price		$ 0.28
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
Share based compensation by share based award share options excercised weighted average exercise price		$ 2.93
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
Share based compensation by share based award share options excercised weighted average exercise price		$ 3.63
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
Share based compensation by share based award share options excercised weighted average exercise price		$ 4.32