Company: ILLRW
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001213900-25-006210
Chunk: 336

Company: Triller Group Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 336
---

financial condition, the business outlook for its products and technology, its projected results and cash flow, financing transactions
subsequent to the acquisition of the investment, the likelihood of obtaining subsequent rounds of financing and cash usage. The Company
is not required to determine the fair value of these investments unless impairment indicators existed. When an impairment exists, the
investment will be written down to its fair value by recording the corresponding charge as a component of other income (expense), net.
Fair value is estimated using the best information available, which may include cash flow projections or other available market data.

On February 5, 2024, the Company entered into
a purchase and sale agreement with an independent third party to sell all its equity interest in Investment F for a purchase price of
$ million and the transaction was completed on February 19, 2024.

Investments Under Purchase Option

On September 6, 2024, the Company received the warrant containing a
purchase option to acquire units of Class C of the consultant, equal to % of its equity interest, at an exercise price of
$ per unit, over a period of years (see Note 14). This warrant containing a purchase option of equity securities was recorded as
an investment in non-marketable equity securities and measured at the fair value of $ under ASC Topic 321, as of September 30,
2024.

Under ASC Topic 820-10, the warrant was classified
as Level 3 due to the use of unobservable inputs.

|                         |     | As of         
 September 30, 
 2024          |         |   |
|:------------------------|:----|:--------------|--------:|:--|
| Input                   |     |               |         |   |
| Share price             |     | $             |   52.57 |   |
| Risk-free interest rate |     |               |    2.54 | % |
| Volatility              |     |               |   43.00 | % |
| Exercise price          |     | $             |   0.001 |   |
| Warrant remaining life  |     |               | 5 years |   |

<div align='center'>F-26

TRILLER GROUP INC.

(Formerly AGBA Group Holding Limited)

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2024 AND 2023