Company: MEGL
Filing Date: 2025-06-27
Form Type: F-1/A
Source: 0001641172-25-016831
Chunk: 160

Company: Magic Empire Global Ltd
Filing Date: 2025-06-27
Form: F-1/A
Chunk 160
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. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. Our audits 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 audits provide a reasonable basis for our opinion.

/s/ Marcum Asia CPAs LLP

Marcum Asia CPAs LLP

We have served as the Company’s auditor since 2021 (such date takes into account the acquisition of certain assets of Friedman LLP by Marcum Asia CPAs LLP effective September 1, 2022).

New York, New York

April 14, 2025

| F-2 |

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

CONSOLIDATED BALANCE SHEETS</div>

|                                                                                      |     |              As 
 of December 31, |             |   |     |      |             |   |     |      |            |   |
|                                                                                      |     |            2023 |             |   |     | 2024 |             |   |     | 2024 |            |   |
|                                                                                      |     |             HK$ |             |   |     |  HK$ |             |   |     |  US$ |            |   |
| ASSETS                                                                               |     |                 |             |   |     |      |             |   |     |      |            |   |
| Current assets:                                                                      |     |                 |             |   |     |      |             |   |     |      |            |   |
| Cash                                                                                 |     |                 |  92,407,813 |   |     |      | 127,511,687 |   |     |      | 16,415,630 |   |
| Accounts receivable                                                                  |     |                 |   2,302,436 |   |     |      |   1,794,218 |   |     |      |    230,984 |   |
| Interest receivables                                                                 |     |                 |     449,550 |   |     |      |     449,605 |   |     |      |     57,881 |   |
| Deposits                                                                             
 and prepayments                                                                      |     |                 |   1,096,249 |   |     |      |     885,448 |   |     |      |    113,991 |   |
| Total