Company: BGHL
Filing Date: 2025-10-01
Form Type: F-1/A
Source: 0001213900-25-094318
Chunk: 218

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-10-01
Form: F-1/A
Chunk 218
---
3 | % |
| Customer H |     |       15 | % |     |            2 | % |

7. OTHER CURRENT ASSETS

|                                    |     |    As at 
 June 30, 
     2025 |     |     As at 
  June 30, 
      2025 |     |        As at 
 December 31, 
         2024 |
|:-----------------------------------|:----|---------:|:----|----------:|:----|-------------:|
|                                    |     |      US$ |     |       HK$ |     |          HK$ |
| Advance payment to a supplier      |     |        — |     |         — |     |      174,057 |
| Prepayments for purchases of goods |     |  884,474 |     | 6,898,896 |     |            — |
|                                    |     |  884,474 |     | 6,898,896 |     |      174,057 |

8. OTHER NON-CURRENT ASSETS

|                             |     |    As at 
 June 30, 
     2025 |     |    As at 
 June 30, 
     2025 |     | As at        
 December 31, 
 2024         |
|:----------------------------|:----|---------:|:----|---------:|:----|:-------------|
|                             |     |      US$ |     |      HK$ |     | HK$          |
| Rental and utility deposits |     |    3,846 |     |   30,000 |     | —            |

9. DEFERRED OFFERING COSTS

|                           |     |    As at 
 June 30, 
     2025 |     |     As at 
  June 30, 
      2025 |     | As at        
 December 31, 
 2024         |
|:--------------------------|:----|---------:|:----|----------:|:----|:-------------|
|                           |     |      US$ |     |       HK$ |     | HK$          |
| Deferred listing expenses |     |  434,403 |     | 3,388,341 |     | —            |

F-30

BILLION GROUP HOLDINGS LIMITED
NOTES TO INTERIM COMBINED FINANCIAL STATEMENTS (Unaudited) 10. CASH AND CASH EQUIVALE