Company: BGHL
Filing Date: 2025-10-28
Form Type: F-1/A
Source: 0001213900-25-102958
Chunk: 99

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-10-28
Form: F-1/A
Chunk 99
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,483 |     |  95.7 |     |  3,156,053 |   |     |   25.1 |   |
| Sale of fine wine and spirit |     |      5,631 |     |     43,920 |     |   0.2 |     |          — |     |     — |     |     43,920 |   |     |  100.0 |   |
| Sales of luxury seafood      |     |  1,550,317 |     | 12,092,474 |     |  43.4 |     |          — |     |     — |     | 12,092,474 |   |     |  100.0 |   |
| Sales of other products      |     |          — |     |          — |     |     — |     |    564,430 |     |   4.3 |     |   (564,430 | ) |     | (100.0 | ) |
| Total Amount                 |     |  3,573,068 |     | 27,869,930 |     | 100.0 |     | 13,141,913 |     | 100.0 |     | 14,728,017 |   |     |  112.1 |   |

Sales of frozen food have contributed the largest portion of revenues of the operating entity. Frozen food products include premium meat, abalone and sea cucumber etc.. Wagyu is the most popular frozen food product. For the six months ended June 30, 2025, revenue generated from sale of frozen food was HK$15,733,536, representing an increase of HK$3,156,053 or 25.1%, compared to that of HK$12,577,483 for the six months ended June 30, 2024. The significant increase in revenue from sales of frozen food was mainly due to the increase in sales orders with the effort of the sales team brought by the current shareholders who acquired the business since March 31, 2024. The selling price of frozen food had remained stable throughout the periods. Fine wine and spirit include mainly red wines originated from Australia. For the six months ended June 30, 2025, revenue generated from sales of fine wine and spirit was HK$43,920. The operating entity commenced trading of fine wine and spirit in the second half of year 2024