Company: BGHL
Filing Date: 2025-10-01
Form Type: F-1/A
Source: 0001213900-25-094318
Chunk: 225

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-10-01
Form: F-1/A
Chunk 225
---
     | Relationship with the related parties                         
 Shareholder of Harmony Alliance before March 31, 2024         
 A fellow subsidiary of Harmony Alliance before March 31, 2024 |
|:-----------------------------------------------|:----|:--------------------------------------------------------------|
| Kingtop Asia Investment Limited                |     | A fellow subsidiary of Harmony Alliance before March 31, 2024 |
| Billion Element Limited                        |     | A fellow subsidiary of Harmony Alliance before March 31, 2024 |
| China Smart Asia Limited                       |     | A fellow subsidiary of Harmony Alliance before March 31, 2024 |
| Success Royal Investment Limited               |     | A fellow subsidiary of Harmony Alliance before March 31, 2024 |
| China AF Capital Limited                       |     | A fellow subsidiary of Harmony Alliance before March 31, 2024 |
| China AF Finance Limited                       |     | A fellow subsidiary of Harmony Alliance before March 31, 2024 |
| King Health International Holdings Limited     |     | A fellow subsidiary of Harmony Alliance before March 31, 2024 |
| Skyline Top Limited                            |     | A fellow subsidiary of Harmony Alliance before March 31, 2024 |
| Seal Eco Recycling Limited                     |     | A fellow subsidiary of Harmony Alliance before March 31, 2024 |
| Wide Graceful Holdings Limited                 |     | A fellow subsidiary of Harmony Alliance before March 31, 2024 |

F-36

BILLION GROUP HOLDINGS LIMITED
NOTES TO INTERIM COMBINED FINANCIAL STATEMENTS (Unaudited) 19.RELATED PARTY BALANCES AND TRANSACTIONS (cont.) Transactions with related parties

|                                                   |     | Six Months 
 Ended      
 June 30,   
 2025       |     | Six Months 
 Ended      
 June 30,   
 2025       |     | Six Months 
      Ended 
   June 30, 
       2024 |
|:--------------------------------------------------|:----|:-----------|:----|:-----------|:----|-----------:|
|                                                   |     | US$        |     | HK$        |     |        HK$ |
| Management fee to Kingtop Asia Investment Limited 
 (Note **)                                         |     | —          |     | —          |     |    792,000 |

____________ Note: **The former related company provided office space, human resources management, supplies of electricity and water, equipment usage and other office supplies under the management fee contract. Balances with related parties

|