Company: BLLN
Filing Date: 2025-06-20
Form Type: DRS
Source: 0000950123-25-006095
Chunk: 327

Company: BillionToOne, Inc.
Filing Date: 2025-06-20
Form: DRS
Chunk 327
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                                                                      |     |      |         |   |     |      |         |   |
| Weighted-average shares used in calculating net loss per share, basic and diluted |     |      |   9,783 |   |     |      |  10,080 |   |
| Net loss per share, basic and diluted                                             |     | $    |   (8.45 | ) |     | $    |   (4.12 | ) |

Since the Company was in a loss position for the period presented, basic net loss per share is the same as diluted net loss per share as the inclusion of all potential common shares outstanding would have been anti-dilutive. F-37

B ILLIONT OO NE, INC. Notes to Financial Statements Potentially dilutive securities that were not included in the diluted per share calculations because they would be anti-dilutive were as follows for the years ended December 31, 2023 and 2024:

|                                                             |     | 2023 |            |     | 2024 |            |
| Redeemable convertible preferred stock                      |     |      | 22,701,179 |     |      | 29,084,235 |
| Outstanding stock options                                   |     |      |  6,193,236 |     |      |  6,849,412 |
| Restricted stock awards in exchange for non recourse note   |     |      |    700,000 |     |      |    700,000 |
| Warrants to purchase common stock                           |     |      |    121,566 |     |      |    121,566 |
| Warrants to purchase redeemable convertible preferred stock |     |      |      9,660 |     |      |      9,660 |

| (16) | Subsequent Events |

Management evaluates events occurring subsequent to the date of the financial statements in determining the accounting for and disclosure of transactions and events that affect the financial statements. Subsequent events have been evaluated through June 20, 2025, which is the date that the financial statements were available to be issued. F-38

shares Class A common stock Preliminary prospectus

| J.P. Morgan |     | Piper Sandler          |     | Jefferies |     | William Blair |
| Stifel      |     | Wells Fargo Securities |     |           |     | BTIG          |

, 2025

Part II Information not required in prospectus