Company: EGG
Filing Date: 2025-03-04
Form Type: DRS/A
Source: 0001493152-25-008991
Chunk: 184

Company: ENIGMATIG LTD
Filing Date: 2025-03-04
Form: DRS/A
Chunk 184
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 our transfer agent a copy of all notices of shareholders’ meetings and other reports, communications and information that are made generally available to shareholders. The transfer agent has agreed to mail to all shareholders a notice containing the information (or a summary of the information) contained in any notice of a meeting of our shareholders received by the transfer agent and will make available to all shareholders such notices and all such other reports and communications received by the transfer agent.

| 101 |

<div align='center'>ENIGMATIG LIMITED (FORMERLY KNOWN AS DESFRAN HOLDINGS LIMITD)

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS</div>

|                                                                                                                            |     | 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