Company: BGHL
Filing Date: 2025-09-25
Form Type: F-1/A
Source: 0001213900-25-091359
Chunk: 95

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-09-25
Form: F-1/A
Chunk 95
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      |     |      321,651 |     |    2,508,876 |     |  24.4 |     |    1,092,223 |     |  32.0 |     | 1,416,653 |   |     | 129.7 |   |
| Sales of other products      |     |        3,747 |     |       29,226 |     |   0.3 |     |      161,411 |     |   4.7 |     |  (132,185 | ) |     | (81.9 | ) |
| Total Amount                 |     |    1,317,102 |     |   10,273,395 |     | 100.0 |     |    3,415,222 |     | 100.0 |     | 6,858,173 |   |     | 200.8 |   |

50

Gross Profit Margin

|                              |     |   Year Ended 
 December 31, 
         2024 |   |     |   Year Ended 
 December 31, 
         2023 |   |     | Variance |    |
|:-----------------------------|:----|-------------:|:--|:----|-------------:|:--|:----|---------:|:---|
| Sale of frozen food          |     |         12.3 | % |     |         12.7 | % |     |     (0.4 | )% |
| Sale of fine wine and spirit |     |         30.2 | % |     |         19.9 | % |     |     10.3 | %  |
| Sales of luxury seafood      |     |         32.7 | % |     |         28.6 | % |     |      4.1 | %  |
| Sales of other products      |     |          5.2 | % |     |          4.8 | % |     |      0.4 | %  |
| Total                        |     |         19.4 | % |     |         16.4 | % |     |      3.0 | %  |

Gross profit from sales of frozen food increased by HK$2,961,958 or 308.5% for the year ended December 31, 2024, as compared to