Company: MASK
Filing Date: 2025-11-25
Form Type: F-1
Source: 0001185185-25-001852
Chunk: 249

Company: 3 E Network Technology Group Ltd
Filing Date: 2025-11-25
Form: F-1
Chunk 249
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| Income tax expenses  |     |                     | 431,139 |     |      | 114,958 |     |      | 1,767 |

A reconciliation of the income tax expense determined at the PRC statutory income tax rate to the Group’s actual income tax expense is as follows:

|                                             |     | For the years ended 
            June 30, |           |   |     |      |         |   |     |      |        |   |
|                                             |     |                2025 |           |   |     | 2024 |         |   |     | 2023 |        |   |
|                                             |     |                 US$ |           |   |     |  US$ |         |   |     |  US$ |        |   |
| Income before income tax expense            |     |                     | 1,908,945 |   |     |      | 817,562 |   |     |      | 15,789 |   |
| PRC statutory income tax rate               |     |                     |        25 | % |     |      |      25 | % |     |      |     25 | % |
| Income tax at PRC statutory income tax rate |     |                     |   477,236 |   |     |      | 204,390 |   |     |      |  3,947 |   |
| Difference due to preferential tax          |     |                     |  (240,772 | ) |     |      | (89,432 | ) |     |      | (2,180 | ) |
| Difference due to discontinue subsidiary    |     |                     |   194,675 |   |     |      |       - |   |     |      |      - |   |
| Income tax expense                          |     |                     |   431,139 |   |     |      | 114,958 |   |     |      |  1,767 |   |

For the years ended June 30, 2025, 2024, 2023, the Group has no deferred
tax assets.

For the years ended June 30,
2025, 2024 and 2023, the Group did not have any material interest or penalties associated with tax positions. The Group did not have any
significant unrecognized uncertain tax positions as of June 30, 2025, 2024 or 2023. The