Company: BLLN
Filing Date: 2025-09-17
Form Type: DRS/A
Source: 0001193125-25-206347
Chunk: 376

Company: BillionToOne, Inc.
Filing Date: 2025-09-17
Form: DRS/A
Chunk 376
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 Six Months Ended 
 June 30,         
 2024             |        |     | 2025 |       |
|:-----------------------------------------------------------------------------------------------|:----|:-----------------|-------:|:----|:-----|------:|
| Cash payments for interest                                                                     |     | $                |  1,656 |     | $    | 2,583 |
| Cash paid for income taxes                                                                     |     | $                |      9 |     | $    |   444 |
| Supplemental non-cash investing and financing                                                  
 activities:                                                                                    |     |                  |        |     |      |       |
| Purchases of property and equipment in accounts payable and accrued expenses and other current 
 liabilities                                                                                    |     | $                |    986 |     | $    | 1,365 |
| Issuance of Series C-1 redeemable convertible preferred                                        
 stock upon settlement of convertible notes                                                     |     | $                | 39,886 |     | $    |     - |
| Deferred offering costs in accounts payable and accrued expenses and other current             
 liabilities                                                                                    |     | $                |      - |     | $    | 1,916 |
| Cash paid for amounts included in the measurement of operating lease liabilities               |     | $                |  4,245 |     | $    | 4,391 |
| Right-of-use                                                                                   
 assets obtained in exchange for new finance lease liabilities                                  |     | $                |    214 |     | $    |     - |
| Operating cash flows from financing leases (interest paid)                                     |     | $                |    140 |     | $    |    68 |

The accompanying notes are an integral part of these interim financial statements. F-43

BILLIONTOONE, INC.

Notes to Unaudited Interim Financial Statements

(1) Description of Business

BillionToOne, Inc. (the
“Company”, “we”, or “our”) was formed in 2016, and headquartered in Menlo Park, California. The Company is a precision diagnostics company that quantifies biology to create molecular diagnostics. The
Company’s proprietary molecular counting platform is designed to detect and measure DNA molecules at the single-count level to help improve disease detection. The Company currently applies the proprietary technology to non-invasive prenatal screening (“Prenatal”) and liquid biopsy (“Oncology”).

(2) Summary of Significant Accounting Policies

Basis of Presentation

The accompanying financial statements have been prepared