Company: BGHL
Filing Date: 2025-10-01
Form Type: F-1/A
Source: 0001213900-25-094318
Chunk: 220

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-10-01
Form: F-1/A
Chunk 220
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         78 | % |
| Supplier D |     |         43 | % |     |          — |   |
| Supplier E |     |          — |   |     |         22 | % |

12. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consist of the following:

|                  |     |    As at 
 June 30, 
     2025 |     |     As at 
  June 30, 
      2025 |     |        As at 
 December 31, 
         2024 |
|:-----------------|:----|---------:|:----|----------:|:----|-------------:|
|                  |     |      US$ |     |       HK$ |     |          HK$ |
| Accrued expenses |     |  187,273 |     | 1,460,726 |     |      257,394 |
| Other payables   |     |   31,468 |     |   245,453 |     |      245,453 |
|                  |     |  218,741 |     | 1,706,179 |     |      502,847 |

F-31

BILLION GROUP HOLDINGS LIMITED
NOTES TO INTERIM COMBINED FINANCIAL STATEMENTS (Unaudited) 13. AMOUNTS DUE TO SHAREHOLDERS

|                           |     |    As at 
 June 30, 
     2025 |     |     As at 
  June 30, 
      2025 |     | As at        
 December 31, 
 2024         |
|:--------------------------|:----|---------:|:----|----------:|:----|:-------------|
|                           |     |      US$ |     |       HK$ |     | HK$          |
| Amounts due within 1 year |     |  212,477 |     | 1,657,321 |     | —            |

The amounts due were interest -free, unsecured and repayable on demand. 14. AMOUNTS DUE TO FORMER RELATED COMPANIES

|                           |     | As at    
 June 30, 
 2025     |     | As at    
 June 30, 
 2025     |     |        As at 
 December 31, 
         2024 |
|:--------------------------|: