Company: BGHL
Filing Date: 2025-07-07
Form Type: DRS/A
Source: 0001213900-25-061617
Chunk: 168

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-07-07
Form: DRS/A
Chunk 168
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 included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for our opinion. /s/ AssentSure PAC We have served as the Company’s auditor since 2025. Singapore PCAOB ID

# 6783 May 30, 2025 F-2
BILLION GROUP HOLDINGS LIMITED CONSOLIDATED BALANCE SHEETS

|                                                                                                                                                 |     |        As at 
 December 31, 
         2024 |   |     |        As at 
 December 31, 
         2024 |   |     |        As at 
 December 31, 
         2023 |   |
|:------------------------------------------------------------------------------------------------------------------------------------------------|:----|-------------:|:--|:----|-------------:|:--|:----|-------------:|:--|
|                                                                                                                                                 |     |          US$ |   |     |          HK$ |   |     |          HK$ |   |
| ASSETS                                                                                                                                          |     |              |   |     |              |   |     |              |   |
| Current assets                                                                                                                                  |     |              |   |     |              |   |     |              |   |
| Cash and cash equivalents                                                                                                                       |     |       32,114 |   |     |      250,491 |   |     |       81,662 |   |
| Inventories                                                                                                                                     |     |       28,887 |   |     |      225,320 |   |     |    2,561,960 |   |
| Accounts receivable, net                                                                                                                        |     |    5,474,011 |   |     |   42,697,286 |   |     |   12,263,998 |   |
| Other current assets                                                                                                                            |     |       22,315 |   |     |      174,057 |   |     |            — |   |
| Amounts due from former related companies                                                                                                       |     |            — |   |     |            — |   |     |    2,969,602 |   |
| Total current assets                                                                                                                            |     |    5,557,327 |   |     |   43,347,154 |   |     |   17,877,222 |   |
| Total assets                                                                                                                                    |     |    5,557,327 |   |