Company: BGHL
Filing Date: 2025-10-01
Form Type: F-1/A
Source: 0001213900-25-094318
Chunk: 92

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-10-01
Form: F-1/A
Chunk 92
---
 and spirit and luxury seafood which have higher gross profit margin. Cost of Sales

|                              |     |   Year Ended 
 December 31, 
         2024 |     |   Year Ended 
 December 31, 
         2024 |     |       |     |   Year Ended 
 December 31, 
         2023 |     |       |     |   Variance |   |     |       |   |
|:-----------------------------|:----|-------------:|:----|-------------:|:----|------:|:----|-------------:|:----|------:|:----|-----------:|:--|:----|------:|:--|
|                              |     |          US$ |     |          HK$ |     |     % |     |          HK$ |     |     % |     |        HK$ |   |     |     % |   |
| Sale of frozen food          |     |    3,597,058 |     |   28,057,054 |     |  65.9 |     |    6,601,254 |     |  37.9 |     | 21,455,800 |   |     | 325.0 |   |
| Sale of fine wine and spirit |     |    1,129,974 |     |    8,813,796 |     |  20.7 |     |    4,845,645 |     |  27.9 |     |  3,968,151 |   |     |  81.9 |   |
| Sales of luxury seafood      |     |      660,986 |     |    5,155,690 |     |  12.1 |     |    2,730,536 |     |  15.7 |     |  2,425,154 |   |     |  88.8 |   |
| Sales of other products      |     |       68,818 |     |      536,779 |     |   1.3 |     |    3,218,467 |     |  18.5 |     | (2,681,688 | ) |     | (83.3 | ) |
| Total Amount                 |     |    5,456,836 |     |   42,563,319 |     | 100.0 |