Company: BGHL
Filing Date: 2025-09-11
Form Type: F-1/A
Source: 0001213900-25-086807
Chunk: 132

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-09-11
Form: F-1/A
Chunk 132
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 Purchases from Shenzhen Shengshi Fuqiang Technology Co., Ltd. |     |                                — |     |   985,318 |     |         — |     |       — |
| Management fee to China Eco-farming Limited (Note (i))        |     |                          703,084 |     | 1,315,046 |     |         — |     |       — |
| Management fee to Kingtop Asia Investment Limited (Note (ii)) |     |                          410,667 |     |   552,926 |     | 1,584,000 |     | 203,077 |

____________ Notes: (i)Harmony Alliance was a subsidiary of China Eco -farmingLimited before March 31, 2024. The former holding company charged management fee to Harmony Alliance for its share of administrative services provided on group basis. (ii)Kingtop Asia Investment Limited charged management fee to the Group for provision of office space, supplies of electricity and water, equipment usage, human resources management and other administrative services.

85

The Group had the following related party balances as of January1, 2023, December31, 2023, December31, 2024 and June30, 2025:

| 2023                                                          |     |      As at 
 January 1, 
       2023 
       2024 |     | As at December 31, 
               2024 |     |            |     |           |     | As at    
 June 30, 
 2025     |
|:--------------------------------------------------------------|:----|-----------:|:----|-------------------:|:----|-----------:|:----|----------:|:----|:---------|
| HK$                                                           |     |        HK$ |     |                HK$ |     |        US$ |     |       US$ |     |          |
| Amounts due from former related companies                     |     |            |     |                    |     |            |     |           |     |          |
| -  China Eco-farming Limited (Note (iii))                     |     |  1,526,706 |     |          2,654,318 |     |          — |     |         — |     | —        |
| -  Kingtop Asia Investment Limited (Note (iv))                |     |    627,381 |     |            260,484 |     |          — |     |         — |     |