Company: BGHL
Filing Date: 2025-07-07
Form Type: DRS/A
Source: 0001213900-25-061617
Chunk: 126

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-07-07
Form: DRS/A
Chunk 126
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2024 |
|                                                               |     |                              HK$ |     |       HK$ |     |     US$ |
| Purchases from Shenzhen Shengshi Fuqiang Technology Co., Ltd. |     |                          985,318 |     |         — |     |       — |
| Management fee to China Eco-farming Limited (Note (i))        |     |                        1,315,046 |     |         — |     |       — |
| Management fee to Kingtop Asia Investment Limited (Note (ii)) |     |                          552,926 |     | 1,584,000 |     | 203,077 |

84

| 2023                                      |     |      As at 
 January 1, 
       2023 
       2024 |     | As at December 31, 
               2024 |     |            |     |           |
|:------------------------------------------|:----|-----------:|:----|-------------------:|:----|-----------:|:----|----------:|
|                                           |     |        HK$ |     |                HK$ |     |        HK$ |     |       US$ |
| Amounts due from former related companies |     |  2,227,087 |     |          2,969,602 |     |          — |     |         — |
| Amounts due to former related companies   |     | 11,832,600 |     |         16,851,329 |     | 24,467,821 |     | 3,136,899 |

____________ Notes: (i)Harmony Alliance was a subsidiary of China Eco -farmingLimited before March 31, 2024. The former holding company charged management fee to Harmony Alliance for its share of administrative services provided on group basis. (ii)Kingtop Asia Investment Limited charged management fee to the Group for provision of office space, supplies of electricity and water, equipment usage, human resources management and other administrative services. Policies and Procedures for Related Party Transactions Our board of directors has created an audit committee in connection with this offering which will be tasked with review and approval of all related party transactions.

85 DESCRIPTION OF SHARES We are a Cayman Islands exempted company incorporated with limited liability and our affairs are governed by our Post -offeringmemorandum of association (“ Memorandum”) and articles of association (“ Articles”), as amended or restated from time to time, and the Companies Act (as revised)