Company: BLLN
Filing Date: 2025-06-20
Form Type: DRS
Source: 0000950123-25-006095
Chunk: 22

Company: BillionToOne, Inc.
Filing Date: 2025-06-20
Form: DRS
Chunk 22
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 pro forma as adjusted balance sheet data reflects (i) the pro forma adjustments described in footnote (1) above; and (ii) the sale by us of     shares of Class A common                                                     
 stock in this offering at the assumed initial public offering price of $     per share, which is the midpoint of the estimated offering price range set forth on the cover page of this prospectus, after deducting underwriting 
 discounts and commissions and estimated offering expenses payable by us.                                                                                                                                                         |

| (3) |     | Each $1.00 increase or decrease in the assumed initial public offering price of $     per share, which is the midpoint of the estimated offering price range set forth on the cover page of this                                                         
 prospectus, would increase or decrease, as applicable, each of pro forma as adjusted cash and cash equivalents, working capital, total assets, and total stockholders’ (deficit) equity by approximately $     million,                                  
 assuming that the number of shares offered by us, as set forth on the cover page of this prospectus, remains the same, after deducting underwriting discounts and commissions and estimated offering expenses payable by us. Similarly, each increase or 
 decrease of 1.0 million shares offered by us would increase or decrease, as applicable, each of pro forma as adjusted cash and cash equivalents, working capital, total assets, and total stockholders’ (deficit) equity by approximately                
 $     million, assuming the assumed initial public offering price per share remains the same, after deducting underwriting discounts and commissions and estimated offering expenses payable by us. The pro forma as adjusted                            
 information is illustrative only, and we will adjust this information based on the actual initial public offering price, number of shares offered, and other terms of this offering determined at pricing.                                               |

| (4) |     | We define working capital as current assets less current liabilities. See our financial statements and related notes appearing elsewhere in this prospectus for further details regarding our current assets and 
 current liabilities.                                                                                                                                                                                             |

Non-GAAP financialmeasures To supplement our financial statements, which are prepared and presented in accordance with generally accepted accounting principles in the United States (GAAP), we use the following non-GAAPfinancial measures for financial and operational decision-making and as a means to assist us in evaluating period-to-periodcomparisons. By excluding