Company: ILLRW
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001213900-25-006210
Chunk: 318

Company: Triller Group Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 318
---
 greater than % likelihood of being realized
upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.

For the three and nine months ended September
30, 2024 and 2023, the Company did not have any interest and penalties associated with tax positions. As of September 30, 2024 and December
31, 2023, the Company did not have any significant unrecognized uncertain tax positions.

The Company is subject to tax in local and foreign
jurisdictions. As a result of its business activities, the Company files tax returns that are subject to examination by the relevant tax
authorities.

| ● | Share-Based  
 Compensation |

The Company accounts for share-based compensation
in accordance with the fair value recognition provision of ASC Topic 718, “Stock Compensation”. The Company grants
share awards, including common stocks and restricted share units, to eligible participants. Share-based compensation expense for share
awards is measured at fair value on the grant date. The fair value of restricted stock with either solely a service requirement or with
the combination of service and performance requirements is based on the closing fair market value of the common stocks on the date of
grant. Share-based compensation expense is recognized over the awards requisite service period. For awards with graded vesting that are
subject only to a service condition, the expense is recognized on a straight-line basis over the service period for the entire award.

<div align='center'>F-15

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

(Currency expressed in United States Dollars (“US$”),
except for number of shares)</div>

| ● | Net            
 Loss Per Share |

The Company computes earnings per share (“EPS”)
in accordance with ASC Topic 260, “Earnings per Share” (“ASC 260”). ASC 260 requires companies to present
basic and diluted EPS. Basic EPS is measured as net (loss) income divided by the weighted average shares outstanding for the period. Diluted
EPS presents the dilutive effect on a per share basis of the potential common stocks (e.g., convertible securities, options and warrants)
as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential common stocks that have
an anti-dilutive effect