Nearly 18 months ago AKP paid US$400,000 to EM on a purchase...

Nearly 18 months ago AKP paid US$400,000 to EM on a purchase order for the supply of initial pre-production packaged chips.

I don't know what EM's production costs are or how much they pay to their fabs, nor how much credit is left on that prepayment.

But who do you think has to supply and pay for the components ?

"At 31 December 2023 the subsidiary company, Audio Pixels Limited of Israel has entered into agreements with strategic suppliers for delivery of certain components which on delivery of components meeting the required specifications of the Consolidated entity will result in final payments being due of $761,227"

As far as obtaining funds from shareholders, I've used Freds own words as to the options they were exploring. Give him a call and ask him why he didn't approach you.