Company: EGG
Filing Date: 2025-04-24
Form Type: F-1/A
Source: 0001641172-25-005939
Chunk: 86

Company: ENIGMATIG LTD
Filing Date: 2025-04-24
Form: F-1/A
Chunk 86
---
 (as restated) |           |   |     | 2024 |            |   |
|                                                                |     | US$                 |          |   |     | US$                |           |   |     |  US$ |            |   |
| Liquidity and capital resources:                               |     |                     |          |   |     |                    |           |   |     |      |            |   |
| Cash and cash equivalents at the beginning of the year/ period |     |                     |  332,865 |   |     |                    |   447,880 |   |     |      |  1,192,618 |   |
| Net cash generated from/ (used in) operating activities        |     |                     | (340,755 | ) |     |                    |   (58,677 | ) |     |      |   (602,871 | ) |
| Net cash provided by (used in) investing activities            |     |                     |   (3,269 | ) |     |                    |   451,531 |   |     |      |  1,929,030 |   |
| Net cash generated from financing activities                   |     |                     |  477,893 |   |     |                    |   347,333 |   |     |      | (1,062,640 | ) |
| Foreign currency translation                                   |     |                     |  (18,854 | ) |     |                    |     4,551 |   |     |      |    136,900 |   |
| Net increase in cash and cash equivalents                      |     |                     |  115,015 |   |     |                    |   744,738 |   |     |      |    400,419 |   |
| Cash and cash equivalents as at the end of the year/ period    |     |                     |  447,880 |   |     |                    | 1,192,618 |   |     |      |  1,593,037 |   |

Cash Flows from Operating Activities

For the year ended September
30, 2024, our net cash used in operating activities was US$602,871, which primarily consisted of our net profit of US$821,192,
as adjusted by (a) positive changes of US$5,818 in in non-cash items primarily including depreciation; and (b)
negative changes of US$1,429,881