Company: BGHL
Filing Date: 2025-07-31
Form Type: DRS/A
Source: 0001213900-25-069626
Chunk: 84

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-07-31
Form: DRS/A
Chunk 84
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 December 31, 2024. 48

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME

|                                                     |     |   Year Ended 
 December 31, 
         2024 |     |   Year Ended 
 December 31, 
         2024 |     |   Year Ended 
 December 31, 
         2023 |     |   Variance |   |     |        |   |
|:----------------------------------------------------|:----|-------------:|:----|-------------:|:----|-------------:|:----|-----------:|:--|:----|-------:|:--|
|                                                     |     |          US$ |     |          HK$ |     |          HK$ |     |        HK$ |   |     |      % |   |
| Revenues                                            |     |    6,773,938 |     |   52,836,714 |     |   20,811,124 |     | 32,025,590 |   |     |  153.9 |   |
| Cost of revenues – third parties                    |     |    5,456,836 |     |   42,563,319 |     |   16,550,256 |     | 26,013,063 |   |     |  157.2 |   |
| Cost of revenues – related party                    |     |            — |     |            — |     |      845,646 |     |   (845,646 | ) |     | (100.0 | ) |
| Total cost of revenues                              |     |    5,456,836 |     |   42,563,319 |     |   17,395,902 |     | 25,167,417 |   |     |  144.7 |   |
| Gross profit                                        |     |    1,317,102 |     |   10,273,395 |     |    3,415,222 |     |  6,858,173 |   |     |  200.8 |   |
| Operating expenses                                  |     |      235,082 |     |    1,833,642 |     |    2,597,901 |     |   (764,259 | ) |     |  (29.4 | ) |
| Administrative expenses                             |     |        2,340