Company: BGHL
Filing Date: 2025-10-28
Form Type: F-1/A
Source: 0001213900-25-102958
Chunk: 217

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-10-28
Form: F-1/A
Chunk 217
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----|:-----------|
|                     |     |        US$ |     |        HK$ |     | HK$        |
| Current taxes       |     |     88,333 |     |    689,000 |     | —          |
| Income tax expenses |     |     88,333 |     |    689,000 |     | —          |

Cayman Islands Under the current and applicable laws of Cayman Islands, the Company is not subject to tax on income or capital gains under this jurisdiction. British Virgin Islands Harmony Alliance was incorporated in the British Virgin Islands. Under the current and applicable laws of British Virgin Islands, Harmony Alliance is not subject to tax on income or capital gains under this jurisdiction. Hong Kong The Operating Subsidiary was incorporated in Hong Kong and is subject to taxes in Hong Kong under the two -tieredprofits tax rates at 8.25% of the first HK$2,000,000 (equivalent to US$256,410) estimated assessable profits and 16.5% of the remaining estimated assessable profits.

F-33

BILLION GROUP HOLDINGS LIMITED
NOTES TO INTERIM COMBINED FINANCIAL STATEMENTS (Unaudited) 16.INCOME TAX EXPENSES (cont.) A reconciliation of the difference between the expected income tax expenses computed at Hong Kong Profits Tax rate of 16.5% and the Group’s reported income tax expenses is set out below:

|                                                      |     | Six Months 
      Ended 
   June 30, 
       2025 |   |     | Six Months 
      Ended 
   June 30, 
       2025 |   |     | Six Months 
      Ended 
   June 30, 
       2024 |   |
|:-----------------------------------------------------|:----|-----------:|:--|:----|-----------:|:--|:----|-----------:|:--|
|                                                      |     |        US$ |   |     |        HK$ |   |     |        HK$ |   |
| Income before income tax                             |     |    662,706 |   |     |  5,169,119 |   |     |     73,526 |   |
| Computed taxation at the effective tax rate of 16.5% |     |    109,346 |   |     |    852,905 |   |     |     12,132 |   |
|