Company: BGHL
Filing Date: 2025-07-07
Form Type: DRS/A
Source: 0001213900-25-061617
Chunk: 78

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-07-07
Form: DRS/A
Chunk 78
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 Major Trader Limited, Land Precious Limited, Clever Express Limited and ZGM Global Limited, [679] Ordinary Shares, [50] Ordinary Shares, [49] Ordinary Shares, [48] Ordinary Shares, [45] Ordinary Shares, [40] Ordinary Shares, [39] Ordinary Shares, [38] Ordinary Shares and [11] Ordinary Shares, respectively. Upon completion of such acquisition, the Operating Subsidiary became an indirect wholly owned subsidiary of the Company. As part of the reorganization, on [*], 2025, [*] additional Ordinary Shares were allotted and issued at the par value of US$0.0001 to the nine existing Shareholders, upon completion of such share allotment, each of Billion Fortune Overseas Limited, Boss Plan Limited, Destiny Wealth Investments Limited, Talent Enhance Limited, Invest Positive Limited, Major Trader Limited, Land Precious Limited, Clever Express Limited and ZGM Global Limited and holds, [*] Ordinary Shares, [*] Ordinary Shares, [*] Ordinary Shares, [*] Ordinary Shares, [*] Ordinary Shares, [*] Ordinary Shares, [*] Ordinary Shares, [*] Ordinary Shares and [*] Ordinary Shares, respectively. As such, the Company has [*] Ordinary Shares issued and outstanding as of the date of this prospectus. The following diagram illustrates our corporate structure as of the date of this prospectus: As of the date of this prospectus 44

Upon completion of this offering The following table shows the percentage of holding the public shareholders will have post -IPO, assuming [*] Ordinary Shares issued in the IPO and no exercise of over -allotmentoption:

|                       |     | Share Purchased 
  (pre-offering) |     |     |     | Share Purchased 
 (post-offering) |     |     |
|                       |     |          Number |     |   % |     | Number          |     |   % |
| Existing shareholders |     |               9 |     | 100 |     | [*]             |     | [*] |
| IPO shareholders      |     |               0 |     |   0 |     | [*]             |     | [*] |
| Total                 |     |               9 |     | 100 |     | [*]             |     | 100 |

45

MANAGEMENT’S DISCUSSION AND ANALYSIS OF
FINANCIAL CONDITION AND RESULTS OF OPERATIONS The following discussion and analysis of our financial condition and results of operations should be read in conjunction with