Company: BGHL
Filing Date: 2025-10-01
Form Type: F-1/A
Source: 0001213900-25-094318
Chunk: 224

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-10-01
Form: F-1/A
Chunk 224
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 COMBINED FINANCIAL STATEMENTS (Unaudited) 18.OPERATING LEASES (cont.)

|                         |     |    As at 
 June 30, 
     2025 |   |     |    As at 
 June 30, 
     2025 |   |     | As at        
 December 31, 
 2024         |
|:------------------------|:----|---------:|:--|:----|---------:|:--|:----|:-------------|
|                         |     |      US$ |   |     |      HK$ |   |     | HK$          |
| Right-of-use assets     |     |   38,075 |   |     |  296,985 |   |     | —            |
| Total lease liabilities |     |  (38,637 | ) |     | (301,369 | ) |     | —            |

Future minimum lease payments as of June 30, 2025 are as follows:

|                                          |     |    As at 
 June 30, 
     2025 |   |     |    As at 
 June 30, 
     2025 |   |
|:-----------------------------------------|:----|---------:|:--|:----|---------:|:--|
|                                          |     |      US$ |   |     |      HK$ |   |
| Six months ended December 31, 2025       |     |   11,154 |   |     |   87,000 |   |
| Year ended December 31, 2026             |     |   22,308 |   |     |  174,000 |   |
| Year ended December 31, 2027             |     |    7,436 |   |     |   58,000 |   |
| Total undiscounted future lease payments |     |   40,898 |   |     |  319,000 |   |
| Less: imputed interest                   |     |   (2,261 | ) |     |  (17,631 | ) |
| Total lease liabilities                  |     |   38,637 |   |     |  301,369 |   |

19. RELATED PARTY BALANCES AND TRANSACTIONS Nature of relationships with related parties

| Name                                           
 China Eco-farming Limited                      
 Shenzhen Shengshi Fuqiang Technology Co., Ltd. |