Company: BGHL
Filing Date: 2025-09-25
Form Type: F-1/A
Source: 0001213900-25-091359
Chunk: 84

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-09-25
Form: F-1/A
Chunk 84
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 Our as adjusted net tangible book value following the consummation of this Offering is subject to adjustment based on the actual initial public Offer Price of our Shares and other terms of this Offering determined at pricing.

43 CORPORATE HISTORY AND STRUCTURE Billion Group Holdings Limited is a Cayman Islands exempted company incorporated on May 6, 2025 that conducts its operations in Hong Kong through its indirectly wholly owned Operating Subsidiary. The Operating Subsidiary was established under the Hong Kong laws on January 9, 2015, with Harmony Alliance Holdings Limited as its sole shareholder. From March 31, 2024 to June 30, 2025, we carried out a series of transactions to reorganize our corporate structure. As part of the reorganization, the Company was incorporated as an exempted company under the laws of the Cayman Islands on May 6, 2025. Upon incorporation on May 6, 2025, one ordinary share, par value US$0.0001 per share, of the Company was allotted and issued to Ogier Global Subscriber (Cayman) Limited as the subscriber, which was later transferred to Billion Fortune Overseas Limited on May 12, 2025. The Reorganization Pursuant to the reorganization, on July15, 2025, the Company acquired the entire issued share capital of Harmony Alliance Holdings Limited, from its nine then existing shareholders at par value. In consideration of the acquisition, on June25, 2025, the Company allotted and issued at par value to each of Billion Fortune Overseas Limited, Boss Plan Limited, Destiny Wealth Investments Limited, Talent Enhance Limited, Daily Benefit Inc., 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 August22, 2025, 18,399,000 additional Ordinary Shares were allotted and issued at the par value of US$0.0001 to the nine existing Shareholders, such share allotment to each of Billion Fortune Overseas Limited, Boss Plan Limited, Destiny Wealth Investments Limited, Talent Enhance Limited, Daily Benefit Inc., Major Trader Limited, Land Prec