Company: BGHL
Filing Date: 2025-10-01
Form Type: F-1/A
Source: 0001213900-25-094318
Chunk: 95

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-10-01
Form: F-1/A
Chunk 95
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 |     |    1,317,102 |     |   10,273,395 |     | 100.0 |     |    3,415,222 |     | 100.0 |     | 6,858,173 |   |     | 200.8 |   |

50

Gross Profit Margin

|                              |     |   Year Ended 
 December 31, 
         2024 |   |     |   Year Ended 
 December 31, 
         2023 |   |     | Variance |    |
|:-----------------------------|:----|-------------:|:--|:----|-------------:|:--|:----|---------:|:---|
| Sale of frozen food          |     |         12.3 | % |     |         12.7 | % |     |     (0.4 | )% |
| Sale of fine wine and spirit |     |         30.2 | % |     |         19.9 | % |     |     10.3 | %  |
| Sales of luxury seafood      |     |         32.7 | % |     |         28.6 | % |     |      4.1 | %  |
| Sales of other products      |     |          5.2 | % |     |          4.8 | % |     |      0.4 | %  |
| Total                        |     |         19.4 | % |     |         16.4 | % |     |      3.0 | %  |

Gross profit from sales of frozen food increased by HK$2,961,958 or 308.5% for the year ended December 31, 2024, as compared to that of the same period of 2023. The gross profit margin of sales of frozen food was 12.3% for the year ended December 31, 2024, compared to that of 12.7% for the same period of 2023. Despite of the increase in sales orders which led to higher gross profit, the gross profit margin on sales of frozen food had remained stable throughout the years. Gross profit from sales of fine wine and spirit increased by HK$2,611,747 or 217.4% for the year ended December 31, 2024, as compared to that of the same period of 2023. The gross