Company: MASK
Filing Date: 2025-12-02
Form Type: POS AM
Source: 0001185185-25-001899
Chunk: 271

Company: 3 E Network Technology Group Ltd
Filing Date: 2025-12-02
Form: POS AM
Chunk 271
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 its shareholder(s) are not subject to any Hong Kong withholding tax.

Mainland, PRC

The Group’s PRC subsidiaries are governed by the income tax law of the PRC and are subject to the PRC enterprise income tax (“EIT”). The EIT rate of PRC is 25%, which applies to both domestic and foreign invested enterprises.

<div align='center'>F-22

3 E NETWORK TECHNOLOGY GROUP LIMITED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

11. Income Taxes(cont.)

For the years ended June 30,
2025, 2024 and 2023, the income tax rate of the Group’s PRC subsidiaries is 25%.

|                      |     | For the years ended 
            June 30, |         |     |      |         |     |      |       |
|                      |     |                2025 |         |     | 2024 |         |     | 2023 |       |
|                      |     |                 US$ |         |     |  US$ |         |     |  US$ |       |
| Current tax expense  |     |                     | 431,139 |     |      | 114,958 |     |      | 1,767 |
| Deferred tax expense |     |                     |       - |     |      |       - |     |      |     - |
| Income tax expenses  |     |                     | 431,139 |     |      | 114,958 |     |      | 1,767 |

A reconciliation of the income tax expense determined at the PRC statutory income tax rate to the Group’s actual income tax expense is as follows:

|                                             |     | For the years ended 
            June 30, |           |   |     |      |         |   |     |      |        |   |
|                                             |     |                2025 |           |   |     | 2024 |         |   |     | 2023 |        |   |
|                                             |     |                 US$ |           |   |     |  US$ |         |   |     |  US$ |        |   |
| Income before income tax expense            |     |                     | 1,908,945 |   |     |      | 817,562 |   |     |      | 15,789 |   |
| PRC statutory income tax rate               |     |                     |        25 | %