Company: EGG
Filing Date: 2025-04-16
Form Type: F-1/A
Source: 0001641172-25-004947
Chunk: 209

Company: ENIGMATIG LTD
Filing Date: 2025-04-16
Form: F-1/A
Chunk 209
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| - Corporate tax rebate                                     |     |                                      |      (3 | %) |     |      |        (2 | %) |     |      |       - |    |
| - Valuation allowance                                      |     |                                      |      (3 | %) |     |      |        (2 | %) |     |      |      21 | %  |
| - (Over) under provision of prior year income tax          |     |                                      |      (2 | %) |     |      |        (1 | %) |     |      |       - |    |
| Effective tax rate                                         |     |                                      |      15 | %  |     |      |        17 | %  |     |      |      47 | %  |

Expenses not deductible for tax purposes were as follows:

|                                |     | For the years ended of September 30, |    |   |     |      |   |   |     |      |    |   |
|                                |     |                                 2024 |    |   |     | 2023 |   |   |     | 2022 |    |   |
| Professional fee – IPO related |     |                                      |  9 | % |     |      | 4 | % |     |      | 16 | % |
| Others                         |     |                                      |  1 | % |     |      | 2 | % |     |      |  2 | % |
|                                |     |                                      | 10 | % |     |      | 6 | % |     |      | 18 | % |

| F-21 |

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

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| 12 | Income taxes (continued) |

Significant components of deferred tax were as follows:

|                                                 |     | As of September 30, |          |   |     |      |          |   |     |      |          |   |
|                                                 |     |                2024 |          |   |     | 2023 |          |   |     | 2022 |          |   |
|                                                 |     |                 US$ |          |   |     |  US$ |          |   |     |  US$ |          |   |
| Deferred tax assets, gross:                     |