Company: EGG
Filing Date: 2025-03-28
Form Type: F-1
Source: 0001641172-25-001072
Chunk: 188

Company: ENIGMATIG LTD
Filing Date: 2025-03-28
Form: F-1
Chunk 188
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            |   |     |               |            |   |
| Cash paid for interest                                                        |     |                                  |          - |   |     |               |          - |   |     |               |          - |   |
| Cash paid for income taxes                                                    |     |                                  |    483,662 |   |     |               |    214,802 |   |     |               |          - |   |
| Non-cash operating and investing activities:                                  |     |                                  |            |   |     |               |            |   |     |               |            |   |
| Accounts receivable collected on our behalf by shareholder                    |     |                                  |          - |   |     |               |    740,161 |   |     |               |  1,579,519 |   |
| Amount due from shareholder settled by digital asset                          |     |                                  |    484,768 |   |     |               |  1,540,000 |   |     |               |          - |   |

The accompanying notes are an integral part of these financial statements.

| F-6 |

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

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| 1 | Organization          
 and business overview |

ENIGMATIG LIMITED (formerly known as Desfran Holdings Limited) is a holding company incorporated on May 30, 2023 under the laws of the Cayman Islands. The Company through its subsidiaries provide consultancy services. The main consultancy services include global operation and licensing advisory and corporate secretarial and support services. ENIGMATIG LIMITED (formerly known as Desfran Holdings Limited), its subsidiaries are collectively referred to as the “Company”.

On April 25, 2024, Desfran Holdings Limited formally changed its name to ENIGMATIG LIMITED.

The Company is headquartered in Singapore, with operations primarily in Singapore, Hong Kong and Shanghai.

A reorganization of the Company’s legal structure (the “Reorganization”) was completed on 19 August 2024. The Reorganization involved the transfer of 100% of the equity interests in Enigmatig Pte Ltd, Enigmatig Consulting Limited and its wholly owned subsidiary, Enigmatig Corp Limited and Enigmatig (Belize) Limited from its original shareholders to Enigmatig (BVI) Limited (formerly known as Desfran Limited). Pursuant to the subscription