Company: MASK
Filing Date: 2025-11-25
Form Type: F-1
Source: 0001185185-25-001852
Chunk: 231

Company: 3 E Network Technology Group Ltd
Filing Date: 2025-11-25
Form: F-1
Chunk 231
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 As of June 30, |        |     |      |        |     |      |        |
|                                                                  |     |           2025 |        |     | 2024 |        |     | 2023 |        |
| RMB into US$ for balance sheet items, except for equity accounts |     |                | 7.1636 |     |      | 7.2672 |     |      | 7.2513 |
| HKD into US$ for balance sheet items, except for equity accounts |     |                | 7.8499 |     |      | 7.8083 |     |      | 7.8363 |

|                                                                                                              |     | For the years ended 
             June 30 |        |     |      |        |     |      |        |
|                                                                                                              |     |                2025 |        |     | 2024 |        |     | 2023 |        |
| RMB into US$ for items in the consolidated statements of operations and comprehensive income, and cash flows |     |                     | 7.2143 |     |      | 7.2248 |     |      | 6.9536 |
| HKD into US$ for items in the consolidated statements of operations and comprehensive income, and cash flows |     |                     | 7.7893 |     |      | 7.8190 |     |      | 7.8373 |

No representation
is intended to imply that the RMB and HKD amounts could have been, or could be, converted, realized or settled into US$ at that rate on
June 30, 2025, or at any other rate.

Transactions
denominated in currencies other than functional currency are translated into functional currency at the exchange rates quoted by authoritative
banks prevailing at the dates of the transactions. Exchange gains and losses resulting from those foreign currency transactions denominated
in a currency other than the functional currency are recorded as a component of others, net in the consolidated statements of operations
and comprehensive income/(loss).

F-9 3 E NETWORK TECHNOLOGY GROUP LIMITED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 2. Summary of Significant Accounting Policies(cont.) g) Cash and cash equivalents Cash and cash equivalents consist of bank deposits, which are unrestricted as to withdrawal and use. The Group considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. h