Company: MEGL
Filing Date: 2025-06-27
Form Type: F-1/A
Source: 0001641172-25-016831
Chunk: 83

Company: Magic Empire Global Ltd
Filing Date: 2025-06-27
Form: F-1/A
Chunk 83
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| Fixed public offering price                                    
 per ordinary share                                             |     | $                  | [0.54] |    |
| Net tangible book value per ordinary share                     
 as of December 31, 2024                                        |     | $                  |   3.19 |    |
| Decrease in pro forma as                                       
 adjusted net tangible book value per ordinary in this offering |     | $                  | [(2.01 | )] |
| Pro forma as adjusted net tangible book value                  
 per ordinary share after this offering                         |     | $                  | [1.18] |    |
| Increase in net tangible book value                            
 per ordinary share to new investors in this offering           |     | $                  | [0.64] |    |

| (1) | Assumes net proceeds of $[7,519,543]                                                                                             
 from this offering of up to 15,000,000 Class A ordinary shares at a fixed public offering price of $[0.54] per share, calculated 
 as follows: $[8,100,000] gross offering proceeds, less placement agents’ commissions of $[364,500], non-accountable allowance    
 of $[40,500] and accountable expenses of approximately $100,000.                                                                 |

To the extent that we issue additional ordinary shares in the future, there will be further dilution to new investors participating in this offering.

Because there is no minimum offering amount required as a condition to closing this offering, we may sell fewer than all or any of the securities offered hereby.

| 46 |

<div align='center'>EXCHANGE RATE INFORMATION</div>

MEGL is a holding company with operations conducted in Hong Kong through its operating subsidiaries in Hong Kong using Hong Kong dollars with reporting currency in Hong Kong dollars. Translations of amounts from HK$ into US$ are solely for the convenience of the reader and were calculated at the noon buying rate of US$1 = HK$ 7.7677 on December 31, 2024, as published in H.10 statistical release of the United States Federal Reserve Board. We make no representation that the HKD or U.S. dollar amounts referred to in this prospectus could have been or could be converted into U.S. dollars or HKD, as the case may be, at any particular rate or at all.

| 47 |

<div align='center'>CORPORATE HISTORY AND STRUCTURE</div>

Corporate History

In May 2016, MEGL was incorporated under the laws