Company: BLLN
Filing Date: 2025-10-07
Form Type: S-1
Source: 0001193125-25-233697
Chunk: 268

Company: BillionToOne, Inc.
Filing Date: 2025-10-07
Form: S-1
Chunk 268
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 Bremner serving as the chairperson, and each of whom our Board of Directors will determine meets the independence requirements for audit committee members under the listing standards of Nasdaq and Rule 10A-3of the Exchange Act, and the financial literacy requirements under the rules and regulations of Nasdaq and the SEC. In addition, our Board of Directors has determined that Mr. Bremner is an audit committee “financial expert” as defined by Item 407(d) of Regulation S-Kunder the Securities Act. Pursuant to Nasdaq’s phase-in rules for newly listed companies, we have one year from the date on which we are first listed on Nasdaq for our audit committee to be made up of three independent directors. We intend to appoint an additional independent director to our audit committee within the applicable time period. Our audit committee will, among other things:

| • |     | select and oversee the independent registered public accounting firm; |

| • |     | review and resolve any disagreements arising between management and the independent registered public accounting firm; |

| • |     | review and approve audit and any non-audit services provided by the independent 
 registered public accounting firm;                                              |

| • |     | help oversee our internal controls and disclosure controls and procedures; |

| • |     | develop procedures for employees to anonymously submit accounting or audit concerns; |

| • |     | review policies on risk assessment and risk management; and |

| • |     | review related party transactions. |

Our audit committee will operate under a written charter that satisfies the applicable rules of the SEC and the listing standards of Nasdaq. Compensation committee Our compensation committee consists of Thomas Bremner, Krishna Swaroop Kolluri and Firat Ileri, with Mr. Kolluri serving as the chairperson, and each of whom our Board of Directors will determine is a non-employeemember of our Board of Directors as defined in Rule 16b-3under the Exchange Act. The composition of our compensation committee will meet the requirements for independence under the current listing standards of Nasdaq and current SEC rules and regulations. Our compensation committee will, among other things:

| • |     | review and approve (or recommend to independent members of our Board of Directors) executive officer compensatory 
 arrangements and succession plans, and ensure compliance with all legal and regulatory requirements;              |

| • |     | review and recommend to our Board of Directors the compensation to be paid to 
 non-employee members of the Board of Directors;                               |

| • |