Company: BLLN
Filing Date: 2025-10-17
Form Type: S-1/A
Source: 0001193125-25-242632
Chunk: 31

Company: BillionToOne, Inc.
Filing Date: 2025-10-17
Form: S-1/A
Chunk 31
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 their respective owners. Solely for convenience, trademarks and trade names referred to in this prospectus may appear without the ®or ™symbols. Implications of being an emerging growth company We qualify as an “emerging growth company” as defined in the Jumpstart Our Business Startups Act of 2012 (the JOBS Act). An emerging growth company may take advantage of specified reduced reporting and other burdens that are otherwise applicable generally to public companies. These provisions include:

| • |     | a requirement to have only two years of audited financial statements and only two years of related selected financial data 
 and management’s discussion and analysis of financial condition and results of operations disclosure in this prospectus;   |

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| • |     | an exemption from the auditor attestation requirement in the assessment of our internal control over financial reporting 
 pursuant to Section 404 of the Sarbanes-Oxley Act of 2002;                                                               |

| • |     | an exemption from implementation of new or revised financial accounting standards until they would apply to private                                       
 companies and from compliance with any new requirements adopted by the Public Company Accounting Oversight Board requiring mandatory audit firm rotation; |

| • |     | reduced disclosure obligations regarding executive compensation arrangements; and |

| • |     | no requirement to seek nonbinding advisory votes on executive compensation or golden parachute arrangements. |

We may take advantage of some or all these provisions until we are no longer an emerging growth company. We will remain an emerging growth company until the earlier to occur of (1) the last day of the fiscal year (a) following the fifth anniversary of the completion of this offering, (b) in which our annual gross revenue is $1.235 billion or more, or (c) in which we are deemed to be a “large accelerated filer,” under the rules of the SEC, which means the market value of our equity securities that is held by non-affiliatesexceeds $700 million as of the prior June 30th, and (2) the date on which we have issued more than $1.0 billion in non-convertibledebt during the prior three-year period. We have elected to take advantage of the extended transition period to comply with new or revised accounting standards and to adopt certain of the reduced disclosure requirements available to emerging growth companies. As a result of the accounting standards election, we will not be subject to the same implementation timing for new or revised accounting standards as other public companies that are not emerging growth companies, which may make comparison