Company: BGHL
Filing Date: 2025-10-01
Form Type: F-1/A
Source: 0001213900-25-094318
Chunk: 205

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-10-01
Form: F-1/A
Chunk 205
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 capital shares of the Company were 500,000,000. As part of the reorganization, the Company will then allot and issue 999 ordinary shares at par value of US$0.0001 each for the share swap with the shareholders of Harmony Alliance. Thereafter the Company will further allot and issue 19,999,000 ordinary shares at par value of US$0.0001 each (the “Share Issue”). As of the date of this report, the Company had 1 ordinary share of US$0.0001 issued and outstanding. Each share has a nominal value of US$0.0001 per share. Earnings per share is calculated by dividing the net income attributable to owners of the Company by the weighted average number of shares in issue throughout the financial periods. The effects of all potential shares are anti -dilutive. The Company used weighted average of 20,000,000shares for the purpose of calculating earnings per share on the assumption that the issuance of share of the Company had been effective throughout the years ended December 31, 2024 and 2023.

F-15

BILLION GROUP HOLDINGS LIMITED
NOTES TO THE COMBINED FINANCIAL STATEMENTS 13. INCOME TAX EXPENSES

|                     |     |   Year Ended 
 December 31, 
         2024 |     |   Year Ended 
 December 31, 
         2024 |     | Year Ended   
 December 31, 
 2023         |
|:--------------------|:----|-------------:|:----|-------------:|:----|:-------------|
|                     |     |          US$ |     |          HK$ |     | HK$          |
| Current taxes       |     |      125,000 |     |      975,000 |     | —            |
| Deferred taxes      |     |            — |     |            — |     | —            |
| Income tax expenses |     |      125,000 |     |      975,000 |     | —            |

Cayman Islands Under the current and applicable laws of Cayman Islands, the Company is not subject to tax on income or capital gains under this jurisdiction. British Virgin Islands Harmony Alliance was incorporated in the British Virgin Islands. Under the current and applicable laws of British Virgin Islands, Harmony Alliance is not subject to tax on income or capital gains under this jurisdiction. Hong Kong Billion Enterprise International Limited was incorporated in Hong Kong and is subject to taxes in Hong Kong