Company: BGHL
Filing Date: 2025-09-25
Form Type: F-1/A
Source: 0001213900-25-091359
Chunk: 110

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-09-25
Form: F-1/A
Chunk 110
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 inventory management principle to ensure that products received earlier are prioritized for dispatch, thereby minimizing product loss. •We conduct regular inventory counts, especially frequent checks of high -valueitems against system inventory, to ensure the accuracy of inventory records. Outbound Management: •We match inventory with customer orders and prioritize dispatching the closest to expiry batches to ensure product freshness. •We accommodate product matching based on specific customer needs. •We meticulously record all outbound information, including dispatch time and carrier to ensure product traceability. Customer Service Our commitment to our customers and offering the best experience is reflected in the high level of service provided by our customer service staff. 64 Pricing Strategy Our pricing strategy is designed to ensure competitiveness while maintaining profitability. We employ an internal formula based on cost -plusprinciples, which allows us to offer fair and competitive prices to our customers. The key components of our pricing strategy for premium food and beverage supply chain management business are as follows: • Cost -Plus Pricing Basis:Our fundamental pricing methodology involves determining the total cost of goods sold (COGS), which includes the procurement costs of premium ingredients (such as Wagyu beef and luxury seafood) as well as fine wines and spirits, along with associated logistics, processing, and packaging expenses. A predetermined profit margin is then added to this cost base to arrive at the final selling price. As such, the cost of goods we procure is a critical determinant in our pricing decisions. • Competitive Market Positioning:While cost -plusserves as our pricing foundation, we actively monitor market prices for comparable high -endfood and beverage products. This enables us to strategically adjust our markups to maintain competitiveness within the premium market segment and achieve optimal market share. • Value -Based Considerations:For certain exclusive or highly sought -afteritems, such as rare vintage wines or exceptionally high -gradeWagyu, we may incorporate value -basedpricing considerations. This approach takes into account the perceived value, scarcity, and prestige associated with these products, allowing for price adjustments to reflect their unique market positioning. • Tiered Pricing and Product Segmentation:We may implement tiered pricing strategies based on product grade, origin, aging (for wines and certain seafood), and packaging. This allows us to cater to a broader range of customer preferences and price sensitivities within the premium market. For example, different grades of Wagyu or different vintages of wine will be priced accordingly. Competition The premium food and beverage supply chain management solutions market in Hong Kong is relatively fragmented and highly competitive, with more than