Company: EGG
Filing Date: 2025-04-22
Form Type: F-1/A
Source: 0001641172-25-005604
Chunk: 203

Company: ENIGMATIG LTD
Filing Date: 2025-04-22
Form: F-1/A
Chunk 203
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               | 1,192,618 |     |      | 447,880 |

| 5 | Accounts receivable, net |

|                                       |     | As of September, 30 |           |     |      |         |     |      |        |
|                                       |     |                2024 |           |     | 2023 |         |     | 2022 |        |
|                                       |     |                 US$ |           |     |  US$ |         |     |  US$ |        |
| Accounts receivable                   |     |                     | 1,081,866 |     |      | 420,460 |     |      | 17,805 |
| Less: allowance for doubtful accounts |     |                     |         - |     |      |       - |     |      |      - |
| Total accounts receivable             |     |                     | 1,081,866 |     |      | 420,460 |     |      | 17,805 |

There is no allowance for doubtful accounts as of September 30, 2024, 2023 and 2022.

| F-16 |

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

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| 6 | Other current assets |

|                   |     | As of September 30, |         |     |      |         |     |      |         |
|                   |     |                2024 |         |     | 2023 |         |     | 2022 |         |
|                   |     |                 US$ |         |     |  US$ |         |     |  US$ |         |
| Prepayments       |     |                     | 147,719 |     |      | 114,892 |     |      | 108,754 |
| Other receivables |     |                     |   5,522 |     |      |  33,889 |     |      |  21,871 |
|                   |     |                     | 153,241 |     |      | 148,781 |     |      | 130,625 |

Prepayments included primarily prepaid operating expenses of foreign operation.

| 7 | Digital assets |

The following table summarizes the Company’s digital asset holdings:

| Number of USDT held          |     | As of September, 30 
 202