Company: MASK
Filing Date: 2025-06-24
Form Type: F-1
Source: 0001185185-25-000685
Chunk: 248

Company: 3 E Network Technology Group Ltd
Filing Date: 2025-06-24
Form: F-1
Chunk 248
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 the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/ HTL International, LLC

HTL International, LLC

We have served as the Company’s auditor since 2023.

Houston, Texas

December 4, 2024

<div align='center'>F-2

3 E NETWORK TECHNOLOGY GROUP LIMITED
CONSOLIDATED BALANCE SHEETS

(In US$, except for share and per share data, or otherwise stated)</div>

|                                                                                                       |     |          As 
 of June 30, |           |   |     |      |           |   |
|                                                                                                       |     |        2024 |           |   |     | 2023 |           |   |
| Assets                                                                                                |     |             |           |   |     |      |           |   |
| Current assets:                                                                                       |     |             |           |   |     |      |           |   |
| Cash and                                                                                              
 cash equivalents                                                                                      |     |         US$ |    51,809 |   |     |  US$ |    19,396 |   |
| Accounts receivable,                                                                                  
 net                                                                                                   |     |             | 2,098,227 |   |     |      |   875,281 |   |
| Deposits, prepayments                                                                                 
 and other current assets                                                                              |     |             |    41,461 |   |     |      |    44,733 |   |
| Due from related parties                                                                              |     |             |    32,013 |   |     |      |     7,299