Company: MEGL
Filing Date: 2025-07-11
Form Type: F-1/A
Source: 0001641172-25-018709
Chunk: 187

Company: Magic Empire Global Ltd
Filing Date: 2025-07-11
Form: F-1/A
Chunk 187
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     |                 | 13,792,030 |   |     |      |  12,784,230 |   |     |      |  1,645,819 |   |
| Staff costs                         |     |                 | (9,715,985 | ) |     |      | (15,221,050 | ) |     |      | (1,959,531 | ) |
| General and administrative expenses |     |                 | (6,888,843 | ) |     |      |  (7,788,720 | ) |     |      | (1,002,705 | ) |
| Other segment income (expenses)     |     |                 |  2,331,986 |   |     |      |   5,495,688 |   |     |      |    707,505 |   |
| Net loss of single operating        
 segment                             |     |                 |   (480,812 | ) |     |      |  (4,729,852 | ) |     |      |   (608,912 | ) |

Earnings (loss) per Share

The Group computes earnings per Class A and Class B ordinary share in accordance with ASC 260-10 Earnings Per Share: Overall, using the two class method. Under the two-class method, net income is allocated between ordinary shares and other participating securities based on their participating rights. The liquidation and dividend rights of the holders of the Company’s Class A and Class B ordinary shares are identical, except with respect to voting. As the liquidation and dividend rights are identical, the net incomes are allocated on a proportionate basis.

Basic EPS is measured as net income (loss) divided by the weighted average common share outstanding for the period. Diluted EPS presents the dilutive effect on a per-share basis of the potential ordinary shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential ordinary shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. For the years ended December 31, 2023 and 2024, there were no dilutive shares.

| F-19 |

<div align='center'>MAGIC EMPIRE GLOBAL LIMITED
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| 2. | SUMMARY