Company: BLLN
Filing Date: 2025-10-07
Form Type: S-1
Source: 0001193125-25-233697
Chunk: 270

Company: BillionToOne, Inc.
Filing Date: 2025-10-07
Form: S-1
Chunk 270
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) 
 $100,000 in a sign-on bonus paid to Mr. Taylor in connection with commencement of employment with us and (ii) a cash incentive bonus of $48,899 earned with respect to fiscal year 2024 that was paid             
 in 2025.                                                                                                                                                                                                          |

| (2) |     | The amounts in this column represent the aggregate grant date fair value of option awards granted to the named executive officer, computed in accordance with FASB ASC Topic No. 718. See Note 10 of the notes to our 
 audited financial statements included elsewhere in this prospectus for a discussion of the assumptions made by us in determining the grant date fair value of our equity awards.                                      |

| (3) |     | This amount relates to commissions earned under a sales commission arrangement established for Ms. Johnson. Pursuant to this arrangement, Ms. Johnson was eligible to earn commissions for each fiscal quarter 
 based upon her percentage achievement of specific sales targets established for each fiscal quarter.                                                                                                           |

| (4) |     | The amounts in this column reported for Dr. Atay and Mr. Taylor represent matching contributions under our 401(k) plan. The amount in this column reported for Ms. Johnson represents: (i) $9,000 in car 
 allowance for use of her personal vehicle and (ii) $11,602 in matching contributions under our 401(k) plan.                                                                                              |

Narrative explanation of compensation arrangements with our named executive officers Base salaries and annual incentive opportunities We pay each of our executives, including our named executive officers, a base salary to compensate them for services rendered to our company. As of December 31, 2024, our named executive officers base salaries were as follows: $306,000 for Dr. Atay, $306,000 for Mr. Taylor, and $270,300 for Ms. Johnson. In addition, each of our named executive officers has previously become eligible to be considered for a discretionary annual incentive bonus, subject to their continued employment through the date that bonuses are paid. Our Board of Directors has approved an increase of each named executive officer’s base salary to $700,000 for Dr. Atay, $500,000 for Mr. Taylor and $400,000 for Ms. Johnson, and set the target amount of each named executive officer’s annual incentive bonus opportunity to an amount equal to 100% for Dr. Atay, 50% for Mr. Taylor and 30% for Ms. Johnson, in each case effective as