Company: ILLRW
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001213900-25-006210
Chunk: 378

Company: Triller Group Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 378
---
     | As                             
 Previously                     
 Reported                       |             |   |     | Adjustment |            |     | As Restated |             |   |
| Balance as of January 1, 2022           |     |                                |             |   |     |            |            |     |             |             |   |
| Accumulated (deficit) retained earnings |     | $                              |  52,125,502 |   |     | $          | 23,000,000 |     | $           |  75,125,502 |   |
| Balance as of December 31, 2022         |     |                                |             |   |     |            |            |     |             |             |   |
| Accumulated (deficit) retained earnings |     | $                              | (39,395,133 | ) |     | $          | 23,000,000 |     | $           | (16,395,133 | ) |

<div align='center'>F-53

AGBA GROUP HOLDING LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</div>

NOTE 3 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

These accompanying consolidated financial statements
reflect the application of certain significant accounting policies as described in this note and elsewhere in the accompanying consolidated
financial statements and notes.

| ● | Principles       
 of Consolidation |

The accompanying consolidated financial statements
include the financial statements of AGBA and its subsidiaries. A subsidiary is an entity (including a structured entity), directly or
indirectly, controlled by the Company. The financial statements of the subsidiaries are prepared for the same reporting period as the
Company, using consistent accounting policies. All intercompany transactions and balances between AGBA and its subsidiaries are eliminated
upon consolidation.

| ● | Emerging       
 Growth Company |

The Company is an “emerging growth company,”
as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”),
and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that
are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting
firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation
in its periodic reports and proxy statements, and exemptions from the requirements of holding a non