Company: BGHL
Filing Date: 2025-10-01
Form Type: F-1/A
Source: 0001213900-25-094318
Chunk: 200

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-10-01
Form: F-1/A
Chunk 200
---
4 |   |     |   Year Ended 
 December 31, 
         2023 |   |
|:-----------|:----|-------------:|:--|:----|-------------:|:--|
| Customer A |     |           22 | % |     |           36 | % |
| Customer B |     |            0 | % |     |           10 | % |
| Customer C |     |           11 | % |     |            0 | % |
| Customer D |     |           11 | % |     |            0 | % |
| Customer E |     |           18 | % |     |            0 | % |
| Customer F |     |           16 | % |     |            9 | % |

3. OTHER INCOME

|               |     |   Year Ended 
 December 31, 
         2024 |     |   Year Ended 
 December 31, 
         2024 |     |   Year Ended 
 December 31, 
         2023 |
|:--------------|:----|-------------:|:----|-------------:|:----|-------------:|
|               |     |          US$ |     |          HK$ |     |          HK$ |
| Exchange gain |     |            — |     |            — |     |        9,252 |
| Sundry income |     |          651 |     |        5,077 |     |       14,013 |
|               |     |          651 |     |        5,077 |     |       23,265 |

4. INVENTORIES Inventories consist of the following:

|                                         |     |        As at 
 December 31, 
         2024 |   |     |        As at 
 December 31, 
         2024 |   |     |        As at 
 December 31, 
         2023 |
|:----------------------------------------|:----|-------------:|:--|:----|-------------:|:--|:----|-------------:|
|                                         |     |          US$ |   |     |          HK$ |   |     |          HK$ |
| Finished goods                          |     |       29,561 |   |     |      230,580 |   |     |    2,561,960 |
| Provision for write-down on inventories |     |         (674 | ) |