Company: BGHL
Filing Date: 2025-09-12
Form Type: F-1/A
Source: 0001213900-25-087202
Chunk: 177

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-09-12
Form: F-1/A
Chunk 177
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                                                                                                                       |     |    4,610,704 |   |     |   35,963,503 |   |     |   26,216,913 |   |
| Total liabilities                                                                                                                               |     |    4,610,704 |   |     |   35,963,503 |   |     |   26,216,913 |   |
| Shareholders’ equity                                                                                                                            |     |              |   |     |              |   |     |              |   |
| Ordinary shares US$0.0001 par value, 500,000,000 shares authorized, nil shares issued and outstanding as of December 31, 2024 and 2023 (Note *) |     |            — |   |     |            — |   |     |            — |   |
| Other reserves                                                                                                                                  |     |    1,060,484 |   |     |    8,271,768 |   |     |            8 |   |
| Accumulated losses                                                                                                                              |     |     (113,861 | ) |     |     (888,117 | ) |     |   (8,339,699 | ) |
| Total shareholders’ equity/(deficit)                                                                                                            |     |      946,623 |   |     |    7,383,651 |   |     |   (8,339,691 | ) |
| Total liabilities and shareholders’ equity                                                                                                      |     |    5,557,327 |   |     |   43,347,154 |   |     |   17,877,222 |   |

____________ Note: *Giving retrospective effect to the Share Issue as detailed in note 12 to the combined financial statements. The accompanying notes are an integral part of the combined financial statements.

F-3

BILLION GROUP HOLDINGS LIMITED COMBINED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME

|                                                         |     |   Year Ended 
 December 31, 
         2024 |     |   Year Ended 
 December 31, 
         2024 |     |   Year Ended 
 December 31, 
         2023 |
|:--------------------------------------------------------|:----|-------------:|:----|-------------:|:----|-------------:|
|                                                         |     |          US$ |     |          HK$ |     |          HK$ |
| Revenues                                                |     |    6,773,938