Company: BGHL
Filing Date: 2025-09-22
Form Type: F-1/A
Source: 0001213900-25-089787
Chunk: 88

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-09-22
Form: F-1/A
Chunk 88
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| Income from operations                              |     |    1,079,680 |     |    8,421,505 |     |      807,442 |     |  7,614,063 |   |     |  943.0 |   |
| Other income                                        |     |          651 |     |        5,077 |     |       23,265 |     |    (18,188 | ) |     |  (78.2 | ) |
| Income before income tax expenses                   |     |    1,080,331 |     |    8,426,582 |     |      830,707 |     |  7,595,875 |   |     |  914.4 |   |
| Income tax expenses                                 |     |      125,000 |     |      975,000 |     |            — |     |    975,000 |   |     |  100.0 |   |
| Net income, representing total comprehensive income |     |      955,331 |     |    7,451,582 |     |      830,707 |     |  6,620,875 |   |     |  797.0 |   |

Revenues

|                              |     |   Year Ended 
 December 31, 
         2024 |     |   Year Ended 
 December 31, 
         2024 |     |       |     |   Year Ended 
 December 31, 
         2023 |     |       |     |   Variance |   |     |       |   |
|:-----------------------------|:----|-------------:|:----|-------------:|:----|------:|:----|-------------:|:----|------:|:----|-----------:|:--|:----|------:|:--|
|                              |     |          US$ |     |          HK$ |     |     % |     |          HK$ |     |     % |     |        HK$ |   |     |     % |   |
| Sale of frozen food          |     |    4,099,872 |     |   31,979,005 |     |  60.5 |     |    7,561,247 |     |  36.3 |     | 24,417,758 |   |     | 322.9 |