Company: EGG
Filing Date: 2025-03-28
Form Type: F-1
Source: 0001641172-25-001072
Chunk: 54

Company: ENIGMATIG LTD
Filing Date: 2025-03-28
Form: F-1
Chunk 54
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 internal control over financial reporting    
 of Section 404(b) of the Sarbanes-Oxley Act;                                                                                             |
| ● | not                                                                                                                                      
 being required to comply with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory   
 audit firm rotation or a supplement to the auditor’s report providing additional information about the audit and the financial           
 statements;                                                                                                                              |
| ● | reduced                                                                                                                                  
 disclosure obligations regarding executive compensation; and                                                                             |
| ● | exemptions                                                                                                                               
 from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute   
 payments not previously approved.                                                                                                        |

We have taken advantage of reduced reporting burdens in this prospectus. In particular, in this prospectus, we have only provided two years of audited financial statements and have not included all the executive compensation related information that would be required if we were not an emerging growth company. In addition, the JOBS Act provides that an emerging growth company can take advantage of an extended transition period for complying with new or revised accounting standards. This allows an emerging growth company to delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We are choosing to take advantage of the extended transition period for complying with new or revised accounting standards.

We cannot predict whether investors will find our Class A ordinary shares less attractive if we rely on these exemptions. If some investors find our Class A ordinary shares less attractive as a result, there may be a less active trading market for our Class A ordinary shares and our stock price may be more volatile.

We will remain an emerging growth company until the earliest of (i) the end of the fiscal year in which the market value of our Class A ordinary shares that are held by non-affiliates exceeds US$700 million as of June 30, (ii) the end of the fiscal year in which we have total annual gross revenue of US$1.235 billion or more during such fiscal year, (iii) the date on which we issue more than US$1 billion in non-convertible debt in a three-year period or (iv) the last day of our fiscal year following the fifth anniversary of the completion of this offering.

You should read the entire prospectus carefully and we strongly caution you not to place any reliance on any information contained in press articles or other media regarding us and the listing.

We wish to emphasize to prospective investors that we do not accept any responsibility for the accuracy or completeness of the information contained in any press articles or other media coverage regarding