Company: BGHL
Filing Date: 2025-10-28
Form Type: F-1/A
Source: 0001213900-25-102958
Chunk: 219

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-10-28
Form: F-1/A
Chunk 219
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 |     |      5,077 |
| Finance costs                             |     |            |     |            |     |            |
| – Interest on operating lease liabilities |     |      1,332 |     |     10,387 |     |          — |
| Income tax expenses                       |     |     88,333 |     |    689,000 |     |          — |
| Net income                                |     |    574,373 |     |  4,480,119 |     |     73,526 |

18.OPERATING LEASES The Group is a lessee under operating leases for office premises. The Group’s leases have remaining lease terms of 1.8 years. The lease does not have rent escalation holidays, concessions, leasehold improvement incentives or other build -outclauses. Further, the lease does not contain contingent rent provisions. Supplemental information related to lease is as follows:

|                       |     | Six Months 
      Ended 
   June 30, 
       2025 |     | Six Months 
      Ended 
   June 30, 
       2025 |     | Six Months 
 Ended      
 June 30,   
 2024       |
|:----------------------|:----|-----------:|:----|-----------:|:----|:-----------|
|                       |     |        US$ |     |        HK$ |     | HK$        |
| Operating lease costs |     |     11,154 |     |     87,000 |     | —          |

|                                                                   |     |    As at 
 June 30, 
     2025 |     | As at        
 December 31, 
 2024         |
|:------------------------------------------------------------------|:----|---------:|:----|:-------------|
| Weighted average remaining lease term (years) of operating leases |     |      1.8 |     | —            |
| Weighted average discount rate of operating leases (%)            |     |      6.0 |     | —            |

F-35

BILLION GROUP HOLDINGS LIMITED
NOTES TO INTERIM COMBINED FINANCIAL STATEMENTS (Unaudited) 18.OPERATING LEASES (cont.)

|                         |     |    As at 
 June 30, 
     2025 |   |     |    As at 
 June 30, 
     2025 |   |     | As at        
 December 31,