Company: BGHL
Filing Date: 2025-08-29
Form Type: F-1
Source: 0001213900-25-082403
Chunk: 184

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-08-29
Form: F-1
Chunk 184
---
 of shares in issue for the year |     |           |     |             |     |            |
| – basic and diluted                                     |     | —         |     |  20,000,000 |     | 20,000,000 |

Combined statements of operations and comprehensive income for the year ended December 31, 2023

|                                                         |     | Pre-Share 
 Issue     |     | Adjustments |     | Post-Share 
      Issue |
| Earnings per share (HK$)                                |     |           |     |             |     |            |
| – basic and diluted                                     |     | —         |     |        0.04 |     |       0.04 |
| Weighted average number of shares in issue for the year |     |           |     |             |     |            |
| – basic and diluted                                     |     | —         |     |  20,000,000 |     | 20,000,000 |

On May 6, 2025, the Company was incorporated in Cayman Islands with 1 ordinary share issued at par value of US$0.0001. The authorized capital shares of the Company were 500,000,000. As part of the reorganization, the Company will then allot and issue 999 ordinary shares at par value of US$0.0001 each for the share swap with the shareholders of Harmony Alliance. Thereafter the Company will further allot and issue 19,999,000 ordinary shares at par value of US$0.0001 each (the “Share Issue”). As of the date of this report, the Company had 1 ordinary share of US$0.0001 issued and outstanding. Each share has a nominal value of US$0.0001 per share. Earnings per share is calculated by dividing the net income attributable to owners of the Company by the weighted average number of shares in issue throughout the financial periods. The effects of all potential shares are anti -dilutive. The Company used weighted average of 20,000,000shares for the purpose of calculating earnings per share on the assumption that the issuance of share of the Company had been effective throughout the years ended December 31, 2024 and 2023.

F-15

BILLION GROUP HOLDINGS LIMITED
NOTES TO THE COMBINED FINANCIAL STATEMENTS 13. INCOME TAX EXPENSES

|                     |     |   Year Ended 
 December 31,