Company: BGHL
Filing Date: 2025-09-11
Form Type: F-1/A
Source: 0001213900-25-086807
Chunk: 80

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-09-11
Form: F-1/A
Chunk 80
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| Accumulated losses                                                                                                                      |     |                (113,861 | ) |     |  (1,603,861 | ) |
| Accumulated comprehensive loss                                                                                                          |     |                       — |   |     |           — |   |
| Total Shareholders’ Equity                                                                                                              |     |                 946,623 |   |     |   7,458,463 |   |
| Total Capitalization                                                                                                                    |     |                 946,623 |   |     |   7,458,463 |   |

____________ (1)At an assumed public offering price of US$5.00 per share (the mid -pointof the estimated public offering price range), the pro forma as adjusted information reflects the issuance of 20,000,000 Ordinary Shares and then sale of 1,600,000 Ordinary Shares at this Offering, resulting in gross offering proceeds of US$8,000,000. Of this amount, US$2,000 was allocated to ordinary share capital (par value of US$0.0001 per share) and US$7,999,840 was recorded as additional paid -incapital. We expect to receive net proceeds of approximately US$6,510,000 (offering proceeds of US$8,000,000, less underwriting discounts of US$560,000, non -accountableexpense of US$120,000 and offering expenses of US$810,000). The Ordinary Shares reflect the net proceeds we expect to receive, after deducting underwriting discounts, underwriter expense allowance and other expenses.

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DILUTION If you invest in our Shares, your interest will be diluted to the extent of the difference between the initial public Offer Price per share and our net tangible book value per share after this Offering. Dilution results from the fact that the initial public Offer Price per Share is substantially in excess of the book value per Share attributable to the existing shareholders for our presently outstanding shares. Net tangible book value represents the amount of our total assets, excluding intangible assets, right -of-useassets and deferred tax assets, less our total liabilities. Our net tangible book value as of December31, 2024 was US$946,623, or US$946,623 per ordinary share. However, as the restructuring had not yet been completed as of that date, the per share amount is not meaningful. After giving effect to the issuance and sale of 1,600,000 Shares in this Offering at an assumed initial public Offer