Company: BGHL
Filing Date: 2025-10-01
Form Type: F-1/A
Source: 0001213900-25-094318
Chunk: 85

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-10-01
Form: F-1/A
Chunk 85
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      |     | $            | 7,994,761 |
| Amount of dilution in net tangible book value to investors in this Offering |     | $            |      4.60 |

The following table summarizes, on a pro forma as adjusted basis as of June 30, 2025, 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 |     |   8.0 |     |     8,000,000 |     |  99.9 |     |          5.00 |
| Total                      |     | 20,000,000 |     | 100.0 |     |     8,001,840 |     | 100.0 |     |               |

The dilution information in this section is presented for illustrative purposes only. Our as adjusted net tangible book value following the consummation of this Offering is subject to adjustment based on the actual initial public Offer Price of our Shares and other terms of this Offering determined at pricing.

43 CORPORATE HISTORY AND STRUCTURE Billion Group Holdings Limited is a Cayman Islands exempted company incorporated on May 6, 2025 that conducts its operations in Hong Kong through its indirectly wholly owned Operating Subsidiary. The Operating Subsidiary was established under the Hong Kong laws on January 9, 2015, with Harmony Alliance Holdings Limited as its sole shareholder. From March 31, 2024 to June 30, 2025, we