Company: MASK
Filing Date: 2025-12-30
Form Type: F-1
Source: 0001185185-25-002198
Chunk: 176

Company: 3 E Network Technology Group Ltd
Filing Date: 2025-12-30
Form: F-1
Chunk 176
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 currencies into US$. Assets and liabilities
are translated using the exchange rate at each balance sheet date. Revenue and expenses are translated using average rates prevailing
during each reporting period, and shareholders’ equity is translated at historical exchange rates. Adjustments resulting from the
translation are recorded as a separate component of accumulated other comprehensive income in shareholders’ equity.

The following table outlines
the currency exchange rates that were used in creating the consolidated financial statements in this report, representing the certified
exchange rate published by the People’s Bank of China:

|                                                                  |     | As of June 30, |        |     |      |        |     |      |        |
|                                                                  |     |           2025 |        |     | 2024 |        |     | 2023 |        |
| RMB into US$ for balance sheet items, except for equity accounts |     |                | 7.1636 |     |      | 7.2672 |     |      | 7.2513 |
| HKD into US$ for balance sheet items, except for equity accounts |     |                | 7.8499 |     |      | 7.8083 |     |      | 7.8363 |

|                                                          |     | For the years ended 
             June 30 |        |     |      |        |     |      |        |
|                                                          |     |                2025 |        |     | 2024 |        |     | 2023 |        |
| RMB into US$ for items in the consolidated statements    
 of operations and comprehensive income, and cash flows   |     |                     | 7.2143 |     |      | 7.2248 |     |      | 6.9536 |
| HKD into US$ for items in the consolidated statements of 
 operations and comprehensive income, and cash flows      |     |                     | 7.7893 |     |      | 7.8190 |     |      | 7.8373 |

No representation is intended
to imply that the RMB and HKD amounts could have been, or could be, converted, realized or settled into US$ at that rate on June 30,
2025, or at any other rate.

Transactions denominated in
currencies other than functional currency are translated into functional currency at the exchange rates quoted by authoritative banks
prevailing at the dates of the transactions. Exchange gains and losses resulting from those foreign currency transactions denominated