Company: BGHL
Filing Date: 2025-07-31
Form Type: DRS/A
Source: 0001213900-25-069626
Chunk: 13

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-07-31
Form: DRS/A
Chunk 13
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orandum and articles of association” refers to amended and restated memorandum and articles of association to be adopted by the Company with effect from the effective date of this prospectus; •“HK$,” “HKD” or “Hong Kong dollar” refers to the legal currency of Hong Kong; •“RMB” refers to the legal currency of the PRC; •“SEC” refers to the United States Securities and Exchange Commission; •“Securities Act” refers to The Securities Act of 1933, as amended; •“Shares” or “Ordinary Shares” refer to the Ordinary Shares of our Company, par value $0.0001per share; •“US”, “U.S.” or “USA” refers to The United States of America; •“U.S. dollars,” “dollars,” “USD” or “$” refers to the legal currency of the United States; •“We,” “us,” “our,” “BILLION GROUP HOLDINGS LIMITED,” and the “Company” refer to Billion Group Holdings Limited, an exempted company incorporated with limited liability under the laws of Cayman Islands, and its subsidiaries; and •“FY2023” and “FY2024” refer to fiscal year ended December31, 2023 and December31, 2024, respectively; All information in this prospectus assumes no exercise by the underwriters of their over -allotmentoption unless the context indicates otherwise. Our business is conducted through our subsidiaries in Hong Kong and we do not operate in Mainland China, Macau, or Taiwan. Our consolidated financial statements are presented in U.S. dollars. In this prospectus, we refer to assets, obligations, commitments, and liabilities in our consolidated financial statements in U.S. dollars. These dollar references are based on the exchange rate of HKD to U.S. dollars, determined as of a specific date or for a specific period. Changes in the exchange rate will affect the amount of our obligations and the value of our assets in terms of U.S. dollars which may result in an increase or decrease in the amount of our obligations (expressed in dollars) and the value of our assets, including accounts receivable (expressed in dollars). ii Any discrepancies in tables included herein between the total sum of amounts listed and the totals thereof are due to rounding. Accordingly, figures shown as totals in certain tables may not be an arithmetic aggregation of the figures that precede them. Certain of our customers and suppliers are referred to in this prospectus by