Company: BGHL
Filing Date: 2025-09-11
Form Type: F-1/A
Source: 0001213900-25-086807
Chunk: 81

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-09-11
Form: F-1/A
Chunk 81
---
 Price of US$5.00 per share (the midpoint of the estimated price range set forth on the cover of this prospectus), and after deducting underwriting discounts and estimated Offering expenses payable by us, our pro forma as adjusted net tangible book value as of December31, 2024 would have been US$7,458,463, or US$0.37 per outstanding ordinary share. This represents an immediate increase in net tangible book value of US$0.37 to existing shareholders and an immediate dilution in net tangible book value of US$4.63 per ordinary share to investors purchasing shares in this Offering. The following table illustrates such dilution:

|                                                                             |     | Per Ordinary 
 Share        |           |
|:----------------------------------------------------------------------------|:----|:-------------|----------:|
| Assumed initial public Offer Price                                          |     | $            |      5.00 |
| Net tangible book value as of December 31, 2024                             |     | $            |   946,623 |
| Pro forma net tangible book value after giving effect to this Offering      |     | $            | 7,458,463 |
| Amount of dilution in net tangible book value to investors in this Offering |     | $            |      4.63 |

The following table summarizes, on a pro forma as adjusted basis as of December31, 2024, the total number of Shares purchased from us, the total cash consideration paid to us, and the average price per share paid by existing Shareholders and by investors in this Offering. The table below reflects an assumed initial public Offering Price of US$5.00 per share (the midpoint of the estimated price range set forth on the cover of this prospectus), for shares purchased in this Offering and excludes underwriting discounts and commissions and estimated Offering expenses payable by us.

|                            |     |     Shares 
  Purchased |     |       |     |         Total 
 Consideration |     |       |     | Average Price 
     per Share |
|                            |     |     Number |     |     % |     |           US$ |     |     % |     |           US$ |
| Existing Shareholders      |     | 18,400,000 |     |  92.0 |     |         1,840 |     |   0.1 |     |        0.0001 |
| Investors in this Offering |     |  1,600,000 |     |   8.