Company: BGHL
Filing Date: 2025-09-25
Form Type: F-1/A
Source: 0001213900-25-091359
Chunk: 173

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-09-25
Form: F-1/A
Chunk 173
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 this prospectus or any other offering material or advertisements in connection with the offer and sale of any such shares be distributed or published in any jurisdiction, except under circumstances that will result in compliance with the applicable rules and regulations of that jurisdiction. Persons into whose possession this prospectus comes are advised to inform themselves about and to observe any restrictions relating to the offering and the distribution of this prospectus. This prospectus does not constitute an offer to sell or a solicitation of an offer to buy any Ordinary Shares offered by this prospectus in any jurisdiction in which such an offer or a solicitation is unlawful. 109

EXPENSES OF THE OFFERING Set forth below is an itemization of the total expenses, excluding the underwriting discounts and commissions and non -accountableexpense allowance, which are expected to be incurred in connection with the sale of Ordinary Shares in this Offering. With the exception of the registration fee payable to the SEC, the Nasdaq listing fee and the filing fee payable to FINRA, all amounts are estimates.

| Securities and Exchange Commission Registration Fee |     | $ |   1,470 |   |
| Nasdaq Capital Market Listing Fee                   |     |   |   5,000 |   |
| FINRA Filing Fee                                    |     |   |   3,088 |   |
| Legal Fees and Other Expenses                       |     |   | 355,000 | * |
| Accounting Fees and Expenses                        |     |   | 200,000 | * |
| Printing and Engraving Expenses                     |     |   |  22,000 | * |
| Transfer Agent Expenses                             |     |   |  10,000 | * |
| Miscellaneous Expenses                              |     |   | 213,442 | * |
| Total                                               |     |   | 810,000 | * |

____________ *To be filed by amendment

110 LEGAL MATTERS Concord & Sage PC is acting as counsel to our Company regarding U.S. securities law matters. The validity of the Ordinary Shares offered as a matter of Cayman Islands law hereby will be passed upon for us by Ogier. Certain legal matters with respect to U.S. federal law in connection with this Offering will be passed upon for the underwriter by DeMint Law, PLLC. Legal matters as to Hong Kong law will be passed upon for us by SH Wong & Co. We may rely upon Ogier with respect to matters governed by Cayman Islands law and SH Wong & Co with respect to matters governed by Hong