Company: BLLN
Filing Date: 2025-10-17
Form Type: S-1/A
Source: 0001193125-25-242632
Chunk: 37

Company: BillionToOne, Inc.
Filing Date: 2025-10-17
Form: S-1/A
Chunk 37
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 |     |              |       — |     |                   |       — |
| Total stockholders’ (deficit) equity   |     |                     | (250,253 | ) |     |              | 169,407 |     |                   | 349,800 |

| (1) |     | The pro forma balance sheet data gives effect to (i) the Preferred Stock Conversion, (ii) the Reclassification, (iii) the Class B Stock Exchange, (iv) the conversion of the A-6 Warrant to a warrant to purchase common stock and the related reclassification of the warrant liability to stockholders’ equity, and (v) the filing and effectiveness of our Post-IPO Certificate of Incorporation, all of which will occur immediately prior to the completion of this offering. |

| (2) |     | The pro forma as adjusted balance sheet data reflects (i) the pro forma adjustments described in footnote (1) above; and (ii) the sale by us of 3,846,000 shares of Class A common stock in this                                                  
 offering at the assumed initial public offering price of $52.00 per share, which is the midpoint of the estimated offering price range set forth on the cover page of this prospectus, after deducting underwriting discounts and commissions and 
 estimated offering expenses payable by us.                                                                                                                                                                                                        |

| (3) |     | Each $1.00 increase or decrease in the assumed initial public offering price of $52.00 per share, which is the midpoint of the estimated offering price range set forth on the cover page of this prospectus, would                                       
 increase or decrease, as applicable, each of pro forma as adjusted cash and cash equivalents, working capital, total assets, and total stockholders’ (deficit) equity by approximately $3.6 million, assuming that the number of shares offered by        
 us, as set forth on the cover page of this prospectus, remains the same, after deducting underwriting discounts and commissions and estimated offering expenses payable by us. Similarly, each increase or decrease of 1.0 million shares offered by      
 us would increase or decrease, as applicable, each of pro forma as adjusted cash and cash equivalents, working capital, total assets, and total stockholders’ (deficit) equity by approximately $48.4 million, assuming the assumed initial public        
 offering price per share remains the same, after deducting underwriting discounts and commissions and estimated offering expenses payable by us. The pro forma as adjusted information