Company: BGHL
Filing Date: 2025-08-29
Form Type: F-1
Source: 0001213900-25-082403
Chunk: 183

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-08-29
Form: F-1
Chunk 183
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,453 |     |      245,033 |
|                  |     |       64,468 |     |      502,847 |     |      432,610 |

11. AMOUNTS DUE TO FORMER RELATED COMPANIES

|                           |     |        As at 
 December 31, 
         2024 |     |        As at 
 December 31, 
         2024 |     |        As at 
 December 31, 
         2023 |
|:--------------------------|:----|-------------:|:----|-------------:|:----|-------------:|
|                           |     |          US$ |     |          HK$ |     |          HK$ |
| Amounts due within 1 year |     |    3,136,899 |     |   24,467,821 |     |   16,851,329 |

The former related companies had common shareholder with Harmony Alliance before March 31, 2024. The amounts due were interest -free, unsecured and repayable on demand.

F-14

BILLION GROUP HOLDINGS LIMITED
NOTES TO THE COMBINED FINANCIAL STATEMENTS 12. EQUITY AND CAPITAL MANAGEMENT Combined balance sheets as at December 31, 2024, December 31, 2023 and December 31, 2022

|                         |     | Pre-Share 
 Issue     |     | Adjustments |     |  Post-Share 
       Issue |
| Number of shares        |     |           |     |             |     |             |
| – authorized            |     | —         |     | 500,000,000 |     | 500,000,000 |
| – issued and fully paid |     | —         |     |  20,000,000 |     |  20,000,000 |
| Value (US$)             |     | —         |     |           — |     |           — |

Combined statements of operations and comprehensive income for the year ended December 31, 2024

|                                                         |     | Pre-Share 
 Issue     |     | Adjustments |     | Post-Share 
      Issue |
| Earnings per share (HK$)                                |     |           |     |             |     |            |
| – basic and diluted                                     |     | —         |     |        0.37 |     |       0.37 |
| Weighted average number