Company: MEGL
Filing Date: 2025-05-09
Form Type: F-1
Source: 0001641172-25-009448
Chunk: 81

Company: Magic Empire Global Ltd
Filing Date: 2025-05-09
Form: F-1
Chunk 81
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 combination at a ratio of 4-to-1 effectuated on February 6, 2025.

After giving effect to the sale of up to 15,000,000 Class A ordinary shares in this offering at the assumed public offering price of US$[ ] per Class A ordinary share, and after deducting the Placement Agent’s commissions, non-accountable expense allowance and estimated offering expenses payable by us, our pro forma as adjusted net tangible book value at December 31, 2024 would have been $[ ] or $[ ] per ordinary share. This represents an immediate decrease in pro forma as adjusted net tangible book value of $[ ] per ordinary share to existing investors and immediate increase in net tangible book value of $[ ] per ordinary share to new investors. The following table illustrates this dilution to new investors purchasing ordinary shares in this offering:

|                                                                |     | Per ordinary share 
 post- Offering(1)  |      |
|:---------------------------------------------------------------|:----|:-------------------|-----:|
| Assumed public offering price per ordinary share               |     | $                  | [  ] |
| Net tangible book value per ordinary share                     
 as of December 31, 2024                                        |     | $                  | 3.19 |
| Decrease in pro forma as                                       
 adjusted net tangible book value per ordinary in this offering |     | $                  | [  ] |
| Pro forma as adjusted net tangible book value                  
 per ordinary share after this offering                         |     | $                  | [  ] |
| Increase in net tangible book value                            
 per ordinary share to new investors in this offering           |     | $                  | [  ] |

| (1) | Assumes net proceeds of $[  ]                                                                                          
 from this offering of up to 15,000,000 Class A ordinary shares at an assumed public offering price of $[  ] per share, 
 calculated as follows: $[  ] gross offering proceeds, less placement agents’ commissions of $[  ],                     
 non-accountable allowance of $[  ] and accountable expenses of approximately $100,000.                                 |

To the extent that we issue additional ordinary shares in the future, there will be further dilution to new investors participating in this offering.

Because there is no minimum offering amount required as a condition to closing this offering, we may sell fewer than all or any of the securities offered hereby.

| 46 |

<div align='center'>EXCHANGE RATE INFORMATION</div>

MEGL is a holding company with