Company: BGHL
Filing Date: 2025-07-31
Form Type: DRS/A
Source: 0001213900-25-069626
Chunk: 79

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-07-31
Form: DRS/A
Chunk 79
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| Ordinary Shares, [*]ordinary shares outstanding on an actual basis; and [*] ordinary shares outstanding on an as adjusted basis |     |                         |     |             |
| Additional paid-in capital                                                                                                      |     |                         |     |             |
| Accumulated deficit                                                                                                             |     |                         |     |             |
| Accumulated comprehensive loss                                                                                                  |     |                         |     |             |
| Total Shareholders’ Equity                                                                                                      |     |                         |     |             |
| Total Capitalization                                                                                                            |     |                         |     |             |

____________ (1)Pro forma additional paid in capital reflects the net proceeds we expect to receive, after deducting underwriting fee, underwriter expense allowance and other expenses. We expect to receive net proceeds of approximately $[*] (offering proceeds of $[*], less underwriting discounts of $[*], non -accountableexpense of $[*] and offering expenses of $[*]). The Ordinary Shares reflect the net proceeds we expect to receive, after deducting underwriting discounts, underwriter expense allowance and other expenses.

42

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 [*] was US$[*], or US$[*] per ordinary share. After giving effect to the issuance and sale of [*] Shares in this Offering at an assumed initial public Offer Price of US$[*] per share (the midpoint of the estimated price range set forth on the cover of this prospectus), and after deducting underwriting discounts and estimated Offering expenses payable by us, our pro forma as adjusted net tangible book value as of [*] would have been US$[*] per outstanding ordinary share. This represents an immediate increase in net tangible book value of US$[*] to existing shareholders and an immediate dilution in net tangible book value of US$[*] per ordinary share to investors purchasing shares in this Offering. The following table illustrates such dilution:

|                                                                             |     | Per Ordinary 
 Share        |
| Assumed initial public