Company: BGHL
Filing Date: 2025-09-11
Form Type: F-1/A
Source: 0001213900-25-086807
Chunk: 84

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-09-11
Form: F-1/A
Chunk 84
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. Our actual results and the timing of selected events could differ materially from those anticipated in these forward -looking statements as a result of several factors, including those set forth under “Risk Factors” and elsewhere in this prospectus. You should carefully read the “Risk Factors” section of this prospectus to gain an understanding of the important factors that could cause actual results to differ materially from our forward -looking statements. For the Year Ended December 31, 2024 Compared to the Year Ended December 31, 2023 Overview Amounts in USD or US$ are presented and are converted from our combined balance sheets as of December 31, 2024, and our combined statements of operations and comprehensive income and combined statements of cash flows for the year ended December 31, 2024 at the rate of US$1.00 to HK$7.80. No representation is made that the HK$ amounts could have been, or could be converted, realized or settled into US$ at such rate or at any other rate. COMBINED BALANCE SHEETS

|                                                                                                                                                 |     |        As at 
 December 31, 
         2024 |   |     |        As at 
 December 31, 
         2024 |   |     |        As at 
 December 31, 
         2023 |   |     |   Variance |   |     |               |   |
|:------------------------------------------------------------------------------------------------------------------------------------------------|:----|-------------:|:--|:----|-------------:|:--|:----|-------------:|:--|:----|-----------:|:--|:----|--------------:|:--|
|                                                                                                                                                 |     |          US$ |   |     |          HK$ |   |     |          HK$ |   |     |        HK$ |   |     |             % |   |
| ASSETS                                                                                                                                          |     |              |   |     |              |   |     |              |   |     |            |   |     |               |   |
| Current assets                                                                                                                                  |     |              |   |     |              |   |     |              |   |     |            |   |     |               |   |
| Cash and cash equivalents                                                                                                                       |     |       32,114 |   |     |      250,491 |   |     |       81,662 |   |     |    168,829 |   |     |         206.7 |   |
|