Company: EGG
Filing Date: 2025-04-24
Form Type: F-1/A
Source: 0001641172-25-005939
Chunk: 210

Company: ENIGMATIG LTD
Filing Date: 2025-04-24
Form: F-1/A
Chunk 210
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) gain |     |                           | (77,448 | ) |     |      | (139,585 | ) |     |      | 77,936 |
| Others               |     |                           |   3,874 |   |     |      |   22,424 |   |     |      |    200 |
|                      |     |                           | (59,315 | ) |     |      | (102,373 | ) |     |      | 96,793 |

| 14 | Revenue |

Revenue by type of services

The summary of the Company’s total revenues by type of services for the years ended September 30, 2024, 2023 and 2022 was as follows:

|                                          |     | Years Ended September 30, |           |     |      |           |     |      |           |
|                                          |     |                      2024 |           |     | 2023 |           |     | 2022 |           |
|                                          |     |                       US$ |           |     |  US$ |           |     |  US$ |           |
| Corporate secretarial and other services |     |                           | 1,841,464 |     |      | 1,405,245 |     |      |   435,419 |
| License application and renewal services |     |                           | 2,126,338 |     |      | 3,201,761 |     |      | 2,386,085 |
|                                          |     |                           | 3,967,802 |     |      | 4,607,006 |     |      | 2,821,504 |

| F-22 |

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

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| 14 | Revenue (continued) |

Contract assets:

|                                                                 |     | As of September 30, |          |   |     |      |          |   |     |      |         |   |
|                                                                 |     |                2024 |          |   |     | 2023 |          |   |     | 2022 |         |   |
|                                                                 |     |                 US$ |          |   |     |  US$ |          |   |     |  US$ |         |   |
| Balance - beginning of the year                                 |