Company: BLLN
Filing Date: 2025-10-07
Form Type: S-1
Source: 0001193125-25-233697
Chunk: 401

Company: BillionToOne, Inc.
Filing Date: 2025-10-07
Form: S-1
Chunk 401
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,084,235 |
| Outstanding stock options                                   |     |     |  6,542,526 |     |     |  8,933,419 |
| Restricted stock awards in exchange for non recourse note   |     |     |    700,000 |     |     |    700,000 |
| Warrants to purchase common stock                           |     |     |    121,566 |     |     |    121,566 |
| Warrants to purchase redeemable convertible preferred stock |     |     |      9,660 |     |     |      9,660 |
| Unvested early-exercised options                            |     |     |      2,188 |     |     |          - |

(15) Subsequent Events Management evaluates events occurring subsequent to the date of the financial statements in determining the accounting for and disclosure of transactions and events that affect the financial statements. For its interim financial statements as of June 30, 2025, the Company evaluated subsequent events through September 17, 2025, the date on which the interim financial statements were available to be issued. F-62

shares Class A common stock Preliminary prospectus

| J.P. Morgan |     | Piper Sandler          |     | Jefferies |     | William Blair |
| Stifel      |     | Wells Fargo Securities |     |           |     | BTIG          |

, 2025

Part II Information not required in prospectus Item 13. Other expenses of issuance and distribution The following table sets forth all costs and expenses, other than underwriting discounts and commissions, payable by us in connection with the sale of the Class A common stock being registered. All amounts shown are estimates except for the Securities and Exchange Commission (SEC) registration fee, the Financial Industry Regulatory Authority (FINRA) filing fee and the Nasdaq listing fee.

| Item                                     |     | Amount     
 paid or    
 to be paid |        |
|:-----------------------------------------|:----|:-----------|-------:|
| SEC registration fee                     |     | $          | 13,810 |
| FINRA filing fee                         |     |            | 15,500 |
| Nasdaq listing fee                       |     |            |      * |
| Printing and engraving expenses          |     |            |      * |
| Legal fees and expenses                  |     |            |      * |
| Accounting fees and expenses             |     |            |      * |
| Blue sky qualification fees