Company: ILLRW
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001213900-25-006210
Chunk: 325

Company: Triller Group Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 325
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 guidance requires that a public entity disclose significant segment expenses regularly reviewed by the chief operating decision maker (CODM), including public entities with a single reportable segment. The amended guidance is effective for fiscal years beginning in January 2024 and interim periods beginning January 2025 on a retrospective basis. Early adoption is permitted. The Company is currently evaluating the impact on its unaudited condensed consolidated financial statements.

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures.The ASU requires the annual financial statements to include consistent categories and greater disaggregation of information in the rate reconciliation, and income taxes paid disaggregated by jurisdiction. ASU 2023-09 is effective for the Company’s annual reporting periods beginning in January 2025. Adoption is either with a prospective method or a fully retrospective method of transition. Early adoption is permitted. The Company is currently evaluating the impact on its unaudited condensed consolidated financial statements.

<div align='center'>F-19

TRILLER GROUP INC.

(Formerly AGBA Group Holding Limited)

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2024 AND 2023

(Currency expressed in United States Dollars (“US$”),
except for number of shares)</div>

NOTE 3 — LIQUIDITY AND GOING CONCERN

The accompanying unaudited condensed consolidated
financial statements were prepared assuming the Company will continue as a going concern, which contemplates continuity of operations,
realization of assets, and liquidation of liabilities in the normal course of business. They do not include any adjustments that might
be necessary should the Company be unable to continue as a going concern.

For the nine months ended September 30, 2024, the Company reported
net loss of $ and net cash outflows from operating activities of $. As of September 30, 2024, the Company had a working
capital deficit of $ and a stockholders’ deficit of $.

The Company has determined that the prevailing
conditions and ongoing liquidity risks encountered by the Company raise substantial doubt about the ability to continue as a going concern
for at least one year following the date these unaudited condensed consolidated financial statements are issued. The ability to continue
as a going concern is dependent on the Company’s ability to successfully implement its current operating plan and fund