Company: EGG
Filing Date: 2025-04-24
Form Type: F-1/A
Source: 0001641172-25-005939
Chunk: 184

Company: ENIGMATIG LTD
Filing Date: 2025-04-24
Form: F-1/A
Chunk 184
---
                                                            |     | Page   |
| Report of Independent Registered Public Accounting Firm (PCAOB ID: 2485)                                                   |     | F-2    |
| Financial                                                                                                                  
 Statements:                                                                                                                |     |        |
| Consolidated Balance Sheets as of September 30, 2024, 2023 and 2022                                                        |     | F-3    |
| Consolidated Statements of Operations and Comprehensive Income for the Years Ended September 30, 2024, 2023 and 2022       |     | F-4    |
| Consolidated Statements of Changes in Shareholders’ Equity (Deficit) for the Years Ended September 30, 2024, 2023 and 2022 |     | F-5    |
| Consolidated Statements of Cash Flows for the Years Ended September 30, 2024, 2023 and 2022                                |     | F-6    |
| Notes to Consolidated Financial Statements                                                                                 |     | F-7    
 – F-23 |

| F-1 |

<div align='center'>Report of Independent Registered Public Accounting Firm</div>

Shareholders and Board of Directors

ENIGMATIG LIMITED (formerly known as Desfran Holdings Limited)

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated balance sheets of ENIGMATIG LIMITED (Formerly known as Desfran Holdings Limited) and subsidiaries (the “Company”) as of September 30, 2024, 2023 and 2022, the related consolidated statements of operations and comprehensive income, changes in stockholders’ equity (deficit), and cash flows for each of the three years in the period ended September 30, 2024, and the related notes to the consolidated financial statements. In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of September 30, 2024, 2023 and 2022, and the results of its operations and its cash flows for each of the three years in the period ended September 30, 2024 ,in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s consolidated financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required