Company: BLLN
Filing Date: 2025-10-17
Form Type: S-1/A
Source: 0001193125-25-242632
Chunk: 341

Company: BillionToOne, Inc.
Filing Date: 2025-10-17
Form: S-1/A
Chunk 341
---
 Villeneuve Franklin & Hachigian, LLP beneficially owned less than 0.1% of the
outstanding shares of our common stock. Cooley LLP, San Francisco, California, is representing the underwriters in connection with this offering.

Experts

The financial statements as of December 31, 2024 and 2023 and for the years then ended included in this prospectus have been so included in
reliance on the report of PricewaterhouseCoopers LLP, an independent registered public accounting firm, given on the authority of said firm as experts in auditing and accounting.

Where you can find additional information

We have
filed with the SEC a registration statement on Form S-1 under the Securities Act with respect to the shares of Class A common stock being offered by this prospectus, which constitutes a part of the
registration statement. This prospectus does not contain all of the information in the registration statement and its exhibits. For further information with respect to us and the Class A common stock offered by this prospectus, we refer you to
the registration statement and its exhibits. Statements contained in this prospectus as to the contents of any contract or any other document referred to are not necessarily complete, and in each instance, we refer you to the copy of the contract or
other document filed as an exhibit to the registration statement. Each of these statements is qualified in all respects by this reference.

Upon the completion of
this offering, we will be subject to the information reporting requirements of the Exchange Act, and we will file reports, proxy statements, and other information with the SEC. The SEC maintains a website that contains reports, proxy and information
statements, and other information regarding registrants that file electronically with the SEC. The address of the website is www.sec.gov. We also maintain a website at https://billiontoone.com, at which you may access these materials free of charge
as soon as reasonably practicable after they are electronically filed with, or furnished to, the SEC. However, the information contained in or accessible through our website is not part of this prospectus or the registration statement of which this
prospectus forms a part.

251

Index to financial statements

| BILLIONTOONE, INC. AUDITED FINANCIAL STATEMENTS AS OF AND FOR THE YEARS ENDED DECEMBER 31,   
 2024 AND 2023                                                                                |     |      |
|:---------------------------------------------------------------------------------------------|:----|:-----|
| Report of Independent Registered Public Accounting