Company: BGHL
Filing Date: 2025-05-30
Form Type: DRS
Source: 0001213900-25-049553
Chunk: 155

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-05-30
Form: DRS
Chunk 155
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,000,000 |     | —        |     | 8,271,768 |     |    (888,117 | ) |     |     7,383,651 |   |
| Balance as of December 31, 2024 (in US$)   |     |            |     | —        |     | 1,060,484 |     |    (113,861 | ) |     |       946,623 |   |

____________ Note: *Giving retrospective effect to the Share Issue as detailed in note 12 to the consolidated financial statements. The accompanying notes are an integral part of the consolidated financial statements.

F-5

BILLION GROUP HOLDINGS LIMITED CONSOLIDATED STATEMENTS OF CASH FLOWS

|                                                          |     |   Year Ended 
 December 31, 
         2024 |   |     |   Year Ended 
 December 31, 
         2024 |   |     |   Year Ended 
 December 31, 
         2023 |   |
|:---------------------------------------------------------|:----|-------------:|:--|:----|-------------:|:--|:----|-------------:|:--|
|                                                          |     |          US$ |   |     |          HK$ |   |     |          HK$ |   |
| Cash flows from operating activities                     |     |              |   |     |              |   |     |              |   |
| Net income                                               |     |      955,331 |   |     |    7,451,582 |   |     |         ,707 |   |
| Adjustments:                                             |     |              |   |     |              |   |     |              |   |
| Current tax liabilities                                  |     |      125,000 |   |     |      975,000 |   |     |            — |   |
| Provision for write-down on inventories                  |     |          674 |   |     |        5,260 |   |     |            — |   |
| Changes in operating assets and liabilities:             |     |              |   |     |              |   |     |              |   |
| Inventories                                              |     |      298,896 |   |     |    2,331,380 |   |     |   (2,561,960 | ) |
| Accounts receivable                                      |     |   (3,901,704 | ) |     |