Company: BGHL
Filing Date: 2025-09-11
Form Type: F-1/A
Source: 0001213900-25-086807
Chunk: 178

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-09-11
Form: F-1/A
Chunk 178
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   |     |       81,662 |   |     |       71,952 |   |
| Cash and cash equivalents, end of the year               |     |       32,114 |   |     |      250,491 |   |     |       81,662 |   |
| Supplemental disclosure of cash flows information        |     |              |   |     |              |   |     |              |   |
| Cash paid during the year for income tax                 |     |            — |   |     |            — |   |     |            — |   |

The accompanying notes are an integral part of the combined financial statements.

F-6

BILLION GROUP HOLDINGS LIMITED
NOTES TO THE COMBINED FINANCIAL STATEMENTS 1. SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (a)Description of business Billion Group Holdings Limited (the “Company”) is a limited liability company incorporated in incorporated in the Cayman Islands on May 6, 2025. The principal activity of the Company is investment holding. The Company and its subsidiaries are collectively referred to as the “Group”. As of the date of this report, details of its subsidiaries are as follows:

| Company name                                                                                                    |     | Place and date of                                      
 incorporation                                          |     | Capital                    |     | Attributable    
 equity interest |     | Principal activities     |
| Harmony Alliance Holdings Limited (“Harmony Alliance”)                                                          |     | Established in British Virgin Islands on July 31, 2015 |     | Share capital of US$10,000 |     | 100% (Direct)   |     | Investment holding       |
| Billion Enterprise International Limited (formerly known as King Health Investment Holdings Limited) (Note (i)) |     | Established in Hong Kong on January 9, 2015            |     | Share capital of HK$10,000 |     | 100% (Indirect) |     | Trading of food products |

____________ Note: (i)The change of company name of the subsidiary was effective in 2025. The Company will acquire 100% equity interest in Harmony Alliance which is expected to be completed by end of July 2025. As part of the reorganization, the Company will issue 999 ordinary shares at par value of US$0.0001 each for the share swap with the shareholders of Harmony Alliance. The Company, Harmony Alliance and Billion Enterprise International Limited are controlled by the same controlling shareholder before and