Company: BGHL
Filing Date: 2025-07-31
Form Type: DRS/A
Source: 0001213900-25-069626
Chunk: 187

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-07-31
Form: DRS/A
Chunk 187
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     | A fellow subsidiary of Harmony Alliance before March 31, 2024 |
| Skyline Top Limited                            |     | A fellow subsidiary of Harmony Alliance before March 31, 2024 |
| Seal Eco Recycling Limited                     |     | A fellow subsidiary of Harmony Alliance before March 31, 2024 |
| Wide Graceful Holdings Limited                 |     | A fellow subsidiary of Harmony Alliance before March 31, 2024 |

F-17

BILLION GROUP HOLDINGS LIMITED
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 15. RELATED PARTY BALANCES AND TRANSACTIONS (cont.) Transactions with related parties

|                                                               |     |   Year Ended 
 December 31, 
         2024 |     |   Year Ended 
 December 31, 
         2024 |     |   Year Ended 
 December 31, 
         2023 |
|:--------------------------------------------------------------|:----|-------------:|:----|-------------:|:----|-------------:|
|                                                               |     |          US$ |     |          HK$ |     |          HK$ |
| Purchases from Shenzhen Shengshi Fuqiang Technology Co., Ltd. |     |            — |     |            — |     |      985,318 |
| Management fee to China Eco-farming Limited (Note **)         |     |            — |     |            — |     |    1,315,046 |
| Management fee to Kingtop Asia Investment Limited (Note **)   |     |      203,077 |     |    1,584,000 |     |      552,926 |

____________ Note: **The former related companies provided office space, human resources management, supplies of electricity and water, equipment usage and other office supplies under the management fee contracts. Balances with related parties

|                                           |     |        As at 
 December 31, 
         2024 |     |        As at 
 December 31, 
         2024 |     |        As at 
 December 31, 
         2023 |
|:------------------------------------------|:----|-------------:|:----|-------------:|:----|-------------:|
|                                           |     |          US$ |     |          HK$ |     |          HK$ |
| Amounts due from former related companies |     |            — |     |            — |     |    2,969,602 |
| Amounts due to former related companies   |     |