Company: BGHL
Filing Date: 2025-07-31
Form Type: DRS/A
Source: 0001213900-25-069626
Chunk: 171

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-07-31
Form: DRS/A
Chunk 171
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 for the year ended December 31, 2023, China Eco -farmingLimited as the seller undertook to reimburse the buyers for the Shortfall. The Shortfall amounted to HK$8,193,768 was assigned by the buyers to the Group as additional paid -incapital. The accompanying notes are an integral part of the consolidated financial statements.

F-5

BILLION GROUP HOLDINGS LIMITED CONSOLIDATED STATEMENTS OF CASH FLOWS

|                                                          |     |   Year Ended 
 December 31, 
         2024 |   |     |   Year Ended 
 December 31, 
         2024 |   |     |   Year Ended 
 December 31, 
         2023 |   |
|:---------------------------------------------------------|:----|-------------:|:--|:----|-------------:|:--|:----|-------------:|:--|
|                                                          |     |          US$ |   |     |          HK$ |   |     |          HK$ |   |
| Cash flows from operating activities                     |     |              |   |     |              |   |     |              |   |
| Net income                                               |     |      955,331 |   |     |    7,451,582 |   |     |         ,707 |   |
| Adjustments:                                             |     |              |   |     |              |   |     |              |   |
| Current tax liabilities                                  |     |      125,000 |   |     |      975,000 |   |     |            — |   |
| Provision for write-down on inventories                  |     |          674 |   |     |        5,260 |   |     |            — |   |
| Changes in operating assets and liabilities:             |     |              |   |     |              |   |     |              |   |
| Inventories                                              |     |      298,896 |   |     |    2,331,380 |   |     |   (2,561,960 | ) |
| Accounts receivable                                      |     |   (3,901,704 | ) |     |  (30,433,288 | ) |     |   (5,573,006 | ) |
| Other current assets                                     |     |      (22,315 | ) |     |     (174,057 | ) |     |          150 |   |
| Amounts due from