Company: BGHL
Filing Date: 2025-07-07
Form Type: DRS/A
Source: 0001213900-25-061617
Chunk: 184

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-07-07
Form: DRS/A
Chunk 184
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 results reviewed and managed on a consolidated basis. Accordingly, management has determined that the Group has one reportable segment under ASC Topic 280, Segment Reporting. Measure of Segment Profit or Loss The CODM reviews financial information on a consolidated basis, using Operating Income as the primary measure of segment performance. Operating Income is defined as revenues less cost of revenues and operating expenses, excluding interest income, interest expense and income taxes. Significant Segment Expense Categories Provided to CODM The CODM regularly receives and reviews the following expense categories, which are included in the segment’s measure of profit or loss.

F-16

BILLION GROUP HOLDINGS LIMITED
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 14. SEGMENT INFORMATION (cont.)

|                             |     |   Year Ended 
 December 31, 
         2024 |     |   Year Ended 
 December 31, 
         2024 |     |   Year Ended 
 December 31, 
         2023 |
|:----------------------------|:----|-------------:|:----|-------------:|:----|-------------:|
|                             |     |          US$ |     |          HK$ |     |          HK$ |
| Revenues                    |     |    6,773,938 |     |   52,836,714 |     |   20,811,124 |
| Cost of revenues            |     |    5,456,836 |     |   42,563,319 |     |   17,395,902 |
| Operating expenses          |     |              |     |              |     |              |
| – Transportation charges    |     |        7,692 |     |       60,000 |     |       31,500 |
| – Management fee            |     |      203,077 |     |    1,584,000 |     |    1,867,971 |
| – Travelling expenses       |     |        2,200 |     |       17,158 |     |       37,378 |
| – Entertainment             |     |       11,479 |     |       89,540 |     |      648,637 |
| – Motor vehicle expenses    |     |            — |     |            — |     |        5,289 |
| – Warehouse rent            |     |       10,634 |     |       82,944 |     |        7,126 |
| Administrative expenses