Company: BGHL
Filing Date: 2025-10-01
Form Type: F-1/A
Source: 0001213900-25-094318
Chunk: 204

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-10-01
Form: F-1/A
Chunk 204
---
|:-----------|:----|-------------:|:--|:----|-------------:|:--|
| Supplier A |     |           57 | % |     |           28 | % |
| Supplier B |     |           21 | % |     |           20 | % |
| Supplier C |     |            8 | % |     |           26 | % |
| Supplier E |     |           10 | % |     |           21 | % |

10. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consist of the following:

|                  |     |        As at 
 December 31, 
         2024 |     |        As at 
 December 31, 
         2024 |     |        As at 
 December 31, 
         2023 |
|:-----------------|:----|-------------:|:----|-------------:|:----|-------------:|
|                  |     |          US$ |     |          HK$ |     |          HK$ |
| Accrued expenses |     |       32,999 |     |      257,394 |     |      187,577 |
| Other payables   |     |       31,469 |     |      245,453 |     |      245,033 |
|                  |     |       64,468 |     |      502,847 |     |      432,610 |

11. AMOUNTS DUE TO FORMER RELATED COMPANIES

|                           |     |        As at 
 December 31, 
         2024 |     |        As at 
 December 31, 
         2024 |     |        As at 
 December 31, 
         2023 |
|:--------------------------|:----|-------------:|:----|-------------:|:----|-------------:|
|                           |     |          US$ |     |          HK$ |     |          HK$ |
| Amounts due within 1 year |     |    3,136,899 |     |   24,467,821 |     |   16,851,329 |

The former related companies had common shareholder with Harmony Alliance before March 31, 2024. The amounts due were interest -free, unsecured and repayable on demand.

F-14

BILLION GROUP HOLDINGS LIMITED
NOTES TO THE COMB