Company: BGHL
Filing Date: 2025-10-01
Form Type: F-1/A
Source: 0001213900-25-094318
Chunk: 105

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-10-01
Form: F-1/A
Chunk 105
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 fine wine and spirit |     |       28.6 | % |     |          — |   |     |     28.6 | %  |
| Sales of luxury seafood      |     |       21.6 | % |     |          — |   |     |     21.6 | %  |
| Sales of other products      |     |          — |   |     |        5.9 | % |     |     (5.9 | )% |
| Total                        |     |       22.4 | % |     |        7.3 | % |     |     15.1 | %  |

Gross profit from sales of frozen food increased by HK$2,695,389 or 291.6% for the six months ended June 30, 2025, as compared to that of the same period of 2024. The gross profit margin of sales of frozen food was 23.0% for the six months ended June 30, 2025, compared to that of 7.3% for the same period of 2024. The higher gross profit margin on sales of frozen food was due to the lower cost of purchases. As agreed with the major suppliers during the six months ended June 30, 2025, the Group would pay to the suppliers before goods delivery and the suppliers would offer lower price of food products in return. Gross profit from sales of fine wine and spirit was HK$12,560 for the six months ended June 30, 2025. There were no sales of fine wine and spirit during the six months ended June 30, 2024. The gross profit margin of sales of fine wine and spirit was 28.6% for the six months ended June 30, 2025, which is close to that of 30.2% for the year ended December 31, 2024. Gross profit from sales of luxury seafood was HK$2,615,962 for the six months ended June 30, 2025. There were no sales of luxury seafood during the six months ended June 30, 2024. The gross profit margin of sales of luxury seafood was 21.6% for the six months ended June 30, 2025, which was lower than that of 32.7% for the year ended December 31, 2024. The peak season for sales of luxury seafood is the last quarter of the year during