Company: ILLRW
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001213900-25-006210
Chunk: 343

Company: Triller Group Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 343
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 issuances.

The public warrants qualify for the derivative
scope exception under ASC 815 and are therefore presented as a component of Stockholders’ Equity Section on the condensed consolidated
balance sheets without subsequent fair value re-measurement.

As of September 30, 2024 and December 31, 2023, there were
public warrants outstanding.

Other than the public warrants, the Company has
accounted for and presented certain warrants as liabilities on the condensed consolidated balance sheets, in accordance with ASC 480.
The fair value of the warrant liabilities is valued by an independent valuer using a Binominal pricing model. The warrant liabilities
were classified as Level 3 due to the use of unobservable inputs.

SPAC Private Warrants

The SPAC private warrants are identical to the public warrants, except
that the SPAC private warrants and the common stocks issuable upon the exercise of the SPAC private warrants were not transferable, assignable
or salable until after the completion of the business combination on November 14, 2022, subject to certain limited exceptions. Additionally,
the SPAC private warrants will be exercisable on a cashless basis and will be non-redeemable so long as they are held by the initial purchasers
or their permitted transferees. If the SPAC private warrants are held by someone other than the initial purchasers or their permitted
transferees, the SPAC private warrants will be redeemable by the Company and exercisable by such holders on the same basis as the public
warrants at a price of $ per full share.

As of September 30, 2024 and December 31, 2023, there were
SPAC private warrants outstanding, with aggregate value of $ and nil, respectively.

The changes in fair value for the three and nine
months ended September 30, 2024 were $() and $, respectively.

The changes in fair value for the three and nine
months ended September 30, 2023 were $ and $, respectively.

<div align='center'>F-30

TRILLER GROUP INC.

(Formerly AGBA Group Holding Limited)

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2024 AND 2023

(Currency expressed in United States Dollars (“US$”),
except for number of shares)</div>

Warrants – Class A

On May 2,