Company: BGHL
Filing Date: 2025-10-28
Form Type: F-1/A
Source: 0001213900-25-102958
Chunk: 101

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-10-28
Form: F-1/A
Chunk 101
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  1,553,039 |     | 12,113,704 |     |  56.0 |     | 11,653,040 |     |  95.6 |     |   460,664 |   |     |    4.0 |   |
| Sale of fine wine and spirit |     |      4,021 |     |     31,360 |     |   0.1 |     |          — |     |     — |     |    31,360 |   |     |  100.0 |   |
| Sales of luxury seafood      |     |  1,214,937 |     |  9,476,512 |     |  43.9 |     |          — |     |     — |     | 9,476,512 |   |     |  100.0 |   |
| Sales of other products      |     |          — |     |          — |     |     — |     |    531,075 |     |   4.4 |     |  (531,075 | ) |     | (100.0 | ) |
| Total Amount                 |     |  2,771,997 |     | 21,621,576 |     | 100.0 |     | 12,184,115 |     | 100.0 |     | 9,437,461 |   |     |   77.5 |   |

For the six months ended June 30, 2025, cost of sales from frozen food was HK$12,113,704, representing an increase of HK$460,664 or 4.0%, compared to that of HK$11,653,040 for the six months ended June 30, 2024. The increase in cost of sales from frozen food was caused by the increase in purchases of goods to cope with the increase in customer demand. However, the impact on increase in cost of purchases was partially offset by the drop in purchase price offered by the suppliers. As agreed with the major suppliers during the six months ended June 30, 2025, the Group would pay to the suppliers before goods delivery and the suppliers would offer lower price of food products in return. For the six months ended June 30, 2025, cost of sales from fine wine and spirit was HK$31,360. The operating entity commenced trading of fine wine and