Company: BGHL
Filing Date: 2025-09-12
Form Type: F-1/A
Source: 0001213900-25-087202
Chunk: 196

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-09-12
Form: F-1/A
Chunk 196
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 financial liabilities that are settled by delivering cash or another financial asset. The Group’s approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Group’s reputation. Typically, the Group ensures that it has sufficient cash on demand to meet expected operational expenses for a period of 60 days, including the servicing of financial obligations; this excludes the potential impact of extreme circumstances that cannot reasonably be predicted, such as natural disasters. 18. SIGNIFICANT SUBSEQUENT EVENTS These combined financial statements were approved by the Director and were available for issuance on May30, 2025 and the Group has evaluated subsequent events through to the date of this Report. No subsequent events required disclosure in or adjustments to these combined financial statements except for the following: In May 6, 2025, the Company was incorporated as an exempted company under the laws of the Cayman Islands with limited liability and as an offshore holding company. F-19

PART II INFORMATION NOT REQUIRED IN PROSPECTUS Item 6. Indemnification of Directors and Officers Cayman Islands law does not limit the extent to which a company’s articles of association may provide for indemnification of officers and directors, except to the extent any such provision may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification against civil fraud or the consequences of committing a crime. Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling us pursuant to the foregoing provisions, we have been informed that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable. Item 7. Recent Sales of Unregistered Securities During the past three years, we have issued the following securities. We believe that each of the following issuances was exempt from registration under the Securities Act in reliance on Regulation S under the Securities Act or pursuant to Section 4(a)(2) of the Securities Act regarding transactions not involving a public offering. No underwriter was involved in these issuances of securities.

| Purchaser                                |     | Date of         
 Issuance        |     |  Number of 
   Ordinary 
     Shares |     | Consideration |        |
|:-----------------------------------------|:----|:----------------|:----|-----------:|:----|:--------------|-------:|