Company: EZOO
Filing Date: 2025-05-15
Form Type: 10-K
Source: 0001641172-25-010460
Chunk: 532

Company: Ezagoo Ltd
Filing Date: 2025-05-15
Form: 10-K
Item: Item 1
Chunk 532
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 Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect
to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and
Exchange Commission and the PCAOB.

We
conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the consolidated 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, 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 consolidated financial statements.

Our
audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the consolidated financial statements. We believe that our audit provides a reasonable basis for our
opinion.

/s/
Enrome LLP

We
have served as the Company’s auditor since 2024.

Singapore

May 15, 2025

F-2

EZAGOO
LIMITED

CONSOLIDATED
BALANCE SHEETS

AS
OF DECEMBER 31, 2024 AND 2023

(Currency
expressed in United States Dollars (“US$”), except for number of shares)

    2024  
    2023 
  
    ASSETS 

    CURRENT ASSETS 

    Cash and cash equivalents 
    $193,434  
    $266,542 
  
    Amount due from related parties 
     -  
     141 
  
    Deposits, prepayments and other receivables 
     28,376  
     28,763 
  
    Income tax receivables 
     2,073  
     2,073 
  
    Total current assets 
     223,883  
     297,519 

    NON-CURRENT ASSETS 

    Property and equipment, net 
     -