Company: MEGL
Filing Date: 2025-06-27
Form Type: F-1/A
Source: 0001641172-25-016831
Chunk: 193

Company: Magic Empire Global Ltd
Filing Date: 2025-06-27
Form: F-1/A
Chunk 193
---
,000 to 1,000,000 Class B ordinary shares. On February 18, 2025, the Company’s Class A ordinary shares began trading on the Nasdaq on a post-share combination basis.

The Company believed it is appropriate to reflect the above share combination on a retroactive basis pursuant to ASC 260. All shares and per share amounts used herein and in the accompanying consolidated financial statements have been retroactively adjusted to reflect the share combination.

| F-26 |

<div align='center'>MAGIC EMPIRE GLOBAL LIMITED
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

13. DIVIDEND

On October 3, 2023, the Company’s board of directors approved and declared a special interim dividend of HK$1,581,900 (US$203,651) to its shareholders. This amount was paid in full on November 22, 2023. The dividend per share was HK$0.31 (US$0.04).

For the year ended December 31, 2024, no dividend was declared.

14. COMMITMENTS AND CONTINGENCIES

From time to time, the Group is subject to certain legal proceedings, claims and disputes that arise in the ordinary course of business. Although the outcomes of these legal proceedings cannot be predicted, the Group does not believe these actions, in the aggregate, will have a material adverse impact on its financial position, results of operations or liquidity. As of December 31, 2024 and 2023, the Group has no outstanding litigation.

15. SUBSEQUENT EVENTS

The Group evaluated all events and transactions that occurred after December 31, 2024 up through the date the Group issued the consolidated financial statements. There were no other subsequent events occurred that would require recognition or disclosure in the Group’s consolidated financial statements.

| F-27 |

<div align='center'>Magic Empire Global Limited

Up to 15,000,000 Class A ordinary shares

Preliminary Prospectus dated [*], 2025

Revere Securities LLC</div>

<div align='center'>PART II

INFORMATION NOT REQUIRED IN PROSPECTUS</div>

Item 6. Indemnification of Directors and Officers.

Our Third Amended and Restated Memorandum and Articles of Association will empower us to indemnify our directors and officers against certain liabilities they incur by reason of their being a director or officer of our company.

We have entered into indemnification agreements with each of our directors and executive officers in connection with