Company: ILLRW
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001213900-25-006210
Chunk: 369

Company: Triller Group Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 369
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statement of the consolidated financial statements, whether due to error or fraud, and performing procedures
that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the
consolidated financial statements. Our audits also 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/ WWC, P.C.

WWC, P.C.

Certified Public Accountants

PCAOB ID No. 1171

We have served as the Company’s auditor
since 2022.

San Mateo, California

March 28, 2024

<div align='center'>F-45

AGBA GROUP HOLDING LIMITED

CONSOLIDATED BALANCE SHEETS

(Currency expressed in United States Dollars (“US$”))</div>

| ASSETS                                                                                                                                                                   
 Current assets:                                                                                                                                                          |     | As of December 31, 
 2023               |             |   |     | 2022       
 (restated) |             |   |
|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:-------------------|------------:|:--|:----|:-----------|------------:|:--|
| Cash and cash equivalents                                                                                                                                                |     | $                  |   1,861,223 |   |     | $          |   6,449,876 |   |
| Restricted cash                                                                                                                                                          |     |                    |  16,816,842 |   |     |            |  44,844,196 |   |
| Accounts receivable, net                                                                                                                                                 |     |                    |   2,970,636 |   |     |            |   2,822,162 |   |
| Accounts receivable, net, related parties                                                                                                                                |     |                    |   1,094,225 |   |     |            |     272,546 |   |
| Loans receivable, net                                                                                                                                                    |     |                    |     549,461 |   |     |            |     517,479 |   |
| Notes receivable, net                                                                                                                                                    |     |                    |     557,003 |   |     |            |           — |   |
| Income tax recoverable                                                                                                                                                   |     |                    |           — |   |     |            |     260,120 |   |
| Deposit, prepayments, and