Company: BGHL
Filing Date: 2025-07-07
Form Type: DRS/A
Source: 0001213900-25-061617
Chunk: 166

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-07-07
Form: DRS/A
Chunk 166
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 foreign private issuer, we are exempt from some of the Exchange Act reporting requirements, the rules prescribing the furnishing and content of proxy statements to shareholders, and Section 16 short swing profit reporting for our officers and directors and for holders of more than 10% of our shares. In addition, we will not be required under the Exchange Act to file periodic reports and financial statements with the SEC as frequently or as promptly as U.S. companies whose securities are registered under the Exchange Act. The registration statements, reports and other information so filed can be inspected and copied at the public reference facilities maintained by the SEC at 100 F Street, N.E., Washington, D.C. 20549. You can request copies of these documents upon payment of a duplicating fee, by writing to the SEC. Please call the SEC at 1 -800-SEC-0330for further information on the operation of the public reference rooms. The SEC also maintains a website that contains reports, proxy statements and other information about issuers, such as us, who file electronically with the SEC. The address of that website is http: // www.sec.gov. The information on that website is not a part of this prospectus. No dealer, salesperson or other person is authorized to give any information or to represent anything not contained in this prospectus. You must not rely on any unauthorized information or representations. This prospectus is an offer to sell only the securities offered hereby, but only under circumstances and in jurisdictions where it is lawful to do so. The information contained in this prospectus is current only as of its date. 113

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

| CONTENTS                                                                                                      
 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM                                                       
 CONSOLIDATED BALANCE SHEETS AS OF DECEMBER 31, 2024 AND 2023                                                  
 CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023 |     | PAGE(S) 
 F-2     
 F-3     
 F-4     |
|:--------------------------------------------------------------------------------------------------------------|:----|:--------|
| CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023     |     | F-5     |
| CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER