Company: BGHL
Filing Date: 2025-10-28
Form Type: F-1/A
Source: 0001213900-25-102958
Chunk: 216

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-10-28
Form: F-1/A
Chunk 216
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 Adjustments |     | Post-Share 
      Issue |
| Earnings per share (HK$)                                |     |           |     |             |     |            |
| – basic and diluted                                     |     | —         |     |        0.01 |     |       0.01 |
| Weighted average number of shares in issue for the year |     |           |     |             |     |            |
| – basic and diluted                                     |     | —         |     |  20,000,000 |     | 20,000,000 |

On May 6, 2025, the Company was incorporated in Cayman Islands with 1 ordinary share issued at par value of US$0.0001. The authorized capital shares of the Company were 500,000,000. Pursuant to the reorganization, on July 15, 2025, the Company allotted and issued 999 ordinary shares at par value of US$0.0001 each for the share swap with the shareholders of Harmony Alliance. As part of the reorganization, on August 22, 2025, 18,399,000 additional ordinary shares were allotted and issued at par value of US$0.0001 to the existing shareholders. As such, the Company has 18,400,000 Ordinary Shares issued and outstanding as of the date of this report. The Company will further allot and issue 1,600,000 ordinary shares at par value of US$0.0001 each (the “Share Issue”). Each share has a nominal value of US$0.0001 per share. Earnings per share is calculated by dividing the net income attributable to owners of the Company by the weighted average number of shares in issue throughout the financial periods. The effects of all potential shares are anti -dilutive. The Company used weighted average of 20,000,000shares for the purpose of calculating earnings per share on the assumption that the issuance of share of the Company had been effective throughout the six months ended June 30, 2025 and 2024. 16.INCOME TAX EXPENSES

|                     |     | Six Months 
      Ended 
   June 30, 
       2025 |     | Six Months 
      Ended 
   June 30, 
       2025 |     | Six Months 
 Ended      
 June 30,   
 2024       |
|:--------------------|:----|-----------:|:----|-----------:|: