Company: BGHL
Filing Date: 2025-10-01
Form Type: F-1/A
Source: 0001213900-25-094318
Chunk: 202

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-10-01
Form: F-1/A
Chunk 202
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 D |     |           10 | % |     |            0 | % |
| Customer E |     |           22 | % |     |            0 | % |
| Customer F |     |           18 | % |     |           11 | % |
| Customer G |     |            3 | % |     |           10 | % |
| Customer H |     |            2 | % |     |           14 | % |

6. OTHER CURRENT ASSETS

|                               |     |        As at 
 December 31, 
         2024 |     |        As at 
 December 31, 
         2024 |     | As at        
 December 31, 
 2023         |
|:------------------------------|:----|-------------:|:----|-------------:|:----|:-------------|
|                               |     |          US$ |     |          HK$ |     | HK$          |
| Advance payment to a supplier |     |       22,315 |     |      174,057 |     | —            |

The advance payment resulted from overpaid payable for purchases of goods during the year ended December 31, 2024. The balance was fully utilized by netting off trade payable to the supplier in early 2025. 7. AMOUNTS DUE FROM FORMER RELATED COMPANIES

|                          |     | As at        
 December 31, 
 2024         |     | As at        
 December 31, 
 2024         |     |        As at 
 December 31, 
         2023 |
|:-------------------------|:----|:-------------|:----|:-------------|:----|-------------:|
|                          |     | US$          |     | HK$          |     |          HK$ |
| Amount due within 1 year |     | —            |     | —            |     |    2,969,602 |

The former related companies had common shareholder with Harmony Alliance before March 31, 2024. The amounts due from former related companies were interest -free, unsecured and repayable on demand. There was no allowance for credit losses or write -offduring the years ended December 31, 2024 and 2023. 8. CASH AND CASH EQUIVALENTS

|                                |     |        As at 
 December 31, 
         2024 |     |        As at