Company: MEGL
Filing Date: 2025-06-09
Form Type: F-1/A
Source: 0001641172-25-014301
Chunk: 159

Company: Magic Empire Global Ltd
Filing Date: 2025-06-09
Form: F-1/A
Chunk 159
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 represent anything not contained in this prospectus. You must not rely on any unauthorized information or representations. This prospectus is an offer to sell only the securities offered hereby, but only under circumstances and in jurisdictions where it is lawful to do so. The information contained in this prospectus is current only as of its date.

| 97 |

<div align='center'>MAGIC EMPIRE GLOBAL LIMITED

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS</div>

|                                                                                              | Pages  |
| Report                                                                                       
 of Independent Registered Public Accounting Firm (Marcum Asia CPAs LLP, PCAOB ID 5395)       | F-2    |
| Financial                                                                                    
 Statements:                                                                                  |        |
| Consolidated                                                                                 
 Balance Sheets as of December 31, 2024 and 2023                                              | F-3    |
| Consolidated                                                                                 
 Statements of Operations for the years ended December 31, 2024 and, 2023                     | F-4    |
| Consolidated                                                                                 
 Statements of Change in Shareholders’ Equity for the years ended December 31, 2024, and 2023 | F-5    |
| Consolidated                                                                                 
 Statements of Cash Flows for the years ended December 31, 2024 and 2023                      | F-6    |
| Notes                                                                                        
 to Consolidated Financial Statements                                                         | F-7    
 – F-27 |

| F-1 |

<div align='center'>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Board of Directors and Shareholders of

Magic Empire Global Limited

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Magic Empire Global Limited (the “Company”) as of December 31, 2023 and 2024, and the related consolidated statements of operations, changes in shareholders’ equity, and cash flows for each of the years in the two-year period ended December 31, 2024, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2023 and 2024, and the results of its operations and its cash flows for each of the years in the two-year period ended December 31, 2024, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These consolidated financial statements are the