Company: BLLN
Filing Date: 2025-09-17
Form Type: DRS/A
Source: 0001193125-25-206347
Chunk: 267

Company: BillionToOne, Inc.
Filing Date: 2025-09-17
Form: DRS/A
Chunk 267
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 for the day-to-day management of the material risks we face. Our Board
of Directors administers its oversight function directly as a whole. Our Board of Directors will also administer its oversight through various standing committees that address risks inherent in their respective areas of oversight. For example, our
audit committee, which will be constituted prior to the completion of this offering, will be responsible for overseeing the management of risks associated with our financial reporting, accounting and auditing matters; our compensation committee
oversees the management of risks associated with our compensation policies and programs; and our nominating and corporate governance committee, which will be constituted prior to the completion of this offering, will oversee the management of risks
associated with director independence, conflicts of interest, composition and organization of our Board of Directors and director succession planning.

Board committees

Our Board of Directors has established a compensation committee, and intends to establish an audit committee and a nominating and corporate
governance committee in connection with this offering, each of which is expected to have the composition and responsibilities described below upon the effectiveness of the registration statement of which this prospectus forms a part. From time to
time, our Board may establish other committees to facilitate the management of our business.

196

Audit committee Upon the effectiveness of the registration statement of which this prospectus forms a part, our audit committee will consist of , , and , with serving as the chairperson, and each of whom our Board of Directors will determine meets the independence requirements for audit committee members under the listing standards of Nasdaq and Rule 10A-3of the Exchange Act, and the financial literacy requirements under the rules and regulations of Nasdaq and the SEC. In addition, our Board of Directors has determined that is an audit committee “financial expert” as defined by Item 407(d) of Regulation S-Kunder the Securities Act. Our audit committee will, among other things:

| • |     | select and oversee the independent registered public accounting firm; |

| • |     | review and resolve any disagreements arising between management and the independent registered public accounting firm; |

| • |     | review and approve audit and any non-audit services provided by the independent 
 registered public accounting firm;                                              |

| • |     | help oversee our internal controls and disclosure controls and procedures; |

| • |     | review and oversee the internal audit function, if applicable; |

| • |     | develop procedures for employees to anonymously submit accounting or audit concerns; |

| • |     | review policies on risk assessment and risk management