Company: BLLN
Filing Date: 2025-08-11
Form Type: DRS/A
Source: 0000950123-25-007483
Chunk: 313

Company: BillionToOne, Inc.
Filing Date: 2025-08-11
Form: DRS/A
Chunk 313
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 we will be subject to the information reporting requirements of the Exchange Act, and we will file reports, proxy statements, and other information with the SEC. The SEC maintains a website that contains reports, proxy and information
statements, and other information regarding registrants that file electronically with the SEC. The address of the website is www.sec.gov. We also maintain a website at https://billiontoone.com, at which you may access these materials free of charge
as soon as reasonably practicable after they are electronically filed with, or furnished to, the SEC. However, the information contained in or accessible through our website is not part of this prospectus or the registration statement of which this
prospectus forms a part.

240

Index to financial statements

| BILLIONTOONE, INC. AUDITED FINANCIAL STATEMENTS AS OF AND FOR THE YEARS ENDED DECEMBER 31, 
 2024 AND 2023                                                                              |     |     |
|:-------------------------------------------------------------------------------------------|:----|:----|
| Report of Independent Registered Public Accounting Firm                                    |     | F-2 |
| Balance Sheets                                                                             |     | F-3 |
| Statements of Operations and Comprehensive Loss                                            |     | F-4 |
| Statements of Redeemable Convertible Preferred Stock and Stockholders’                     
 Deficit                                                                                    |     | F-5 |
| Statements of Cash Flows                                                                   |     | F-6 |
| Notes to Financial Statements                                                              |     | F-8 |

F-1

Report of Independent Registered Public Accounting Firm

To theBoard of Directors and Stockholders of BillionToOne, Inc.

Opinion on the Financial Statements

We have audited the
accompanying 2024 financial statements of BillionToOne, Inc. and the 2023 consolidated financial statements of BillionToOne, Inc. and its subsidiary (collectively referred to as “the Company”), which comprise the balance sheets as of
December 31, 2024 and 2023, and the related statements of operations and comprehensive loss, of redeemable convertible preferred stock and stockholders’ deficit and of cash flows for the years then ended, including the related notes
(collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2023, and the results of
its operations and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America