Company: MASK
Filing Date: 2025-12-02
Form Type: POS AM
Source: 0001185185-25-001899
Chunk: 241

Company: 3 E Network Technology Group Ltd
Filing Date: 2025-12-02
Form: POS AM
Chunk 241
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 Report of Independent Registered Public Accounting Firm (PCAOB ID:7000)                              |     | F-3        |
| Consolidated Balance Sheets as of June 30, 2025 and 2024                                             |     | F-4        |
| Consolidated Statements of Income and Comprehensive Income for the Years ended June 30,2025 and 2024 |     | F-5        |
| Consolidated Statements of Changes in Shareholders’ Equity for the Years ended June 30,2025 and 2024 |     | F-6        |
| Consolidated Statements of Cash Flows for the Years ended June 30, 2025 and 2024                     |     | F-7        |
| Notes to Consolidated Financial Statements                                                           |     | F-8 – F-29 |

<div align='center'>F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Board of Directors and Shareholders of

3 E Network Technology Group Limited

Opinion on the Financial Statements

We have audited the accompanying
consolidated balance sheets of 3 E Network Technology Group Limited and its subsidiaries (the “Company”) as of June 30, 2025
and the related consolidated statements of income and comprehensive income, changes in shareholders’ equity, and cash flows for
the year then ended, and the related notes (collectively referred to as the financial statements). In our opinion, the financial statements
present fairly, in all material respects, the financial position of the Company as of June 30, 2025 and the results of its operations
and its cash flows for the year ended June 30, 2025, in conformity with accounting principles generally accepted in the United States
of America.

Basis for Opinion

These financial statements
are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial
statements based on our audits. We are a public accounting firm registered with the Public 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 audits
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 financial statements are free of material misstatement, whether due to error or fraud.