Company: BLLN
Filing Date: 2025-10-17
Form Type: S-1/A
Source: 0001193125-25-242632
Chunk: 416

Company: BillionToOne, Inc.
Filing Date: 2025-10-17
Form: S-1/A
Chunk 416
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* |     | Offer Letter, by and between the Registrant and Ross Taylor.                                                                                                            |
| 10.20+* |     | Offer Letter, by and between the Registrant and Nancy Johnson.                                                                                                          |
| 23.1    |     | Consent of PricewaterhouseCoopers LLP, independent registered public accounting firm.                                                                                   |
| 23.2    |     | Consent of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP (contained in Exhibit 5.1).                                                                    |
| 24.1*   |     | Power of Attorney (included on signature page of the original filing of this registration statement).                                                                   |
| 107     |     | Filing Fee Table.                                                                                                                                                       |

| + |     | Indicates management contract or compensatory plan. |

| * |     | Previously filed. |

II-4

| † |     | The Registrant has omitted portions of the exhibit (indicated by “[*]”) as permitted under Item 601(b)(10) of Regulation S-K because such information is both (i) not material and (ii) information 
 that the Registrant treats as private or confidential. The Registrant hereby undertakes to furnish supplemental copies of the unredacted exhibit upon request by the SEC.                           |

(b) Financial statement schedules No financial statement schedules are provided because the information called for is not required or is shown either in the financial statements or related notes, which are incorporated herein by reference. Item 17. Undertakings Insofar as indemnification by the registrant for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the