Company: EGG
Filing Date: 2025-03-28
Form Type: F-1
Source: 0001641172-25-001072
Chunk: 205

Company: ENIGMATIG LTD
Filing Date: 2025-03-28
Form: F-1
Chunk 205
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30, |        |     |      |         |     |      |         |
|                                     |     |                      2024 |        |     | 2023 |         |     | 2022 |         |
|                                     |     |                       US$ |        |     |  US$ |         |     |  US$ |         |
| Amortization of right-of-use assets |     |                           | 90,939 |     |      | 111,893 |     |      | 136,336 |
| Interest of lease liabilities       |     |                           |  4,593 |     |      |   3,166 |     |      |   6,290 |
| Total operating lease expenses      |     |                           | 95,532 |     |      | 115,059 |     |      | 142,626 |

Cash flow information related to leases consists of the following:

|                                                                         |     | Years ended September 30, |        |     |      |         |     |      |         |
|                                                                         |     |                      2024 |        |     | 2023 |         |     | 2022 |         |
|                                                                         |     |                       US$ |        |     |  US$ |         |     |  US$ |         |
| Cash paid for amounts included in the measurement of lease liabilities: |     |                           |        |     |      |         |     |      |         |
| Operating cash flows from operating leases                              |     |                           | 93,480 |     |      | 115,185 |     |      | 133,076 |

| F-18 |

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

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| 8 | Right-of-use assets and operating lease liabilities (continued) |

Lease Commitment

Future minimum lease payments under non-cancellable operating lease agreements as of September 30, 2024 were as follows:

|                                              |     | Minimum lease payment |         |   |
| Twelve months ending September 30,           |     |                       |     US$ |   |
| 2025                                         |     |                       |  61,457 |   |
| 2026                                         |     |                       |  34,449 |   |
| Total future minimum lease payments          |     |                       |  95