Company: MEGL
Filing Date: 2025-05-09
Form Type: F-1
Source: 0001641172-25-009448
Chunk: 158

Company: Magic Empire Global Ltd
Filing Date: 2025-05-09
Form: F-1
Chunk 158
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You may review a copy of the registration statement, including exhibits and any schedule filed therewith, and obtain copies of such materials at the SEC’s Public Reference Room at 100 F Street, N.E., Washington, D.C. 20549. You may obtain information on the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330. The SEC maintains a website at http://www.sec.govthat contains reports, proxy and information statements and other information regarding issuers, like us, that file electronically with the SEC.

No dealers, 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.

| 97 |

<div align='center'>MAGIC EMPIRE GLOBAL LIMITED

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS</div>

|                                                                                              | Pages  |
| Report                                                                                       
 of Independent Registered Public Accounting Firm (Marcum Asia CPAs LLP, PCAOB ID 5395)       | F-2    |
| Financial                                                                                    
 Statements:                                                                                  |        |
| Consolidated                                                                                 
 Balance Sheets as of December 31, 2024 and 2023                                              | F-3    |
| Consolidated                                                                                 
 Statements of Operations for the years ended December 31, 2024 and, 2023                     | F-4    |
| Consolidated                                                                                 
 Statements of Change in Shareholders’ Equity for the years ended December 31, 2024, and 2023 | F-5    |
| Consolidated                                                                                 
 Statements of Cash Flows for the years ended December 31, 2024 and 2023                      | F-6    |
| Notes                                                                                        
 to Consolidated Financial Statements                                                         | F-7    
 – F-27 |

| F-1 |

<div align='center'>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Board of Directors and Shareholders of

Magic Empire Global Limited

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Magic Empire Global Limited (the “Company”) as of December 31, 2023 and 2024, and the related consolidated statements of operations, changes in shareholders’ equity,