Company: BGHL
Filing Date: 2025-10-28
Form Type: F-1/A
Source: 0001213900-25-102958
Chunk: 185

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-10-28
Form: F-1/A
Chunk 185
---
 |            8 |   |
| Accumulated losses                                                                                                                              |     |     (113,861 | ) |     |     (888,117 | ) |     |   (8,339,699 | ) |
| Total shareholders’ equity/(deficit)                                                                                                            |     |      946,623 |   |     |    7,383,651 |   |     |   (8,339,691 | ) |
| Total liabilities and shareholders’ equity                                                                                                      |     |    5,557,327 |   |     |   43,347,154 |   |     |   17,877,222 |   |

____________ Note: *Giving retrospective effect to the Share Issue as detailed in note 12 to the combined financial statements. The accompanying notes are an integral part of the combined financial statements.

F-3

BILLION GROUP HOLDINGS LIMITED
COMBINED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME

|                                                         |     |   Year Ended 
 December 31, 
         2024 |     |   Year Ended 
 December 31, 
         2024 |     |   Year Ended 
 December 31, 
         2023 |
|:--------------------------------------------------------|:----|-------------:|:----|-------------:|:----|-------------:|
|                                                         |     |          US$ |     |          HK$ |     |          HK$ |
| Revenues                                                |     |    6,773,938 |     |   52,836,714 |     |   20,811,124 |
| Cost of revenues – third parties                        |     |    5,456,836 |     |   42,563,319 |     |   16,550,256 |
| Cost of revenues – related party                        |     |            — |     |            — |     |      845,646 |
| Total cost of revenues                                  |     |    5,456,836 |     |   42,563,319 |     |   17,395,902 |
| Gross profit                                            |     |    1,317,102 |     |   10,273,395 |     |    3,415,222 |
| Operating expenses                                      |     |      235,082 |     |    1,833,642 |     |    2,597,901 |
| Administrative expenses                                 |     |