Company: EGG
Filing Date: 2025-03-04
Form Type: DRS/A
Source: 0001493152-25-008991
Chunk: 201

Company: ENIGMATIG LTD
Filing Date: 2025-03-04
Form: DRS/A
Chunk 201
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 |     | Change |            |   |
|                                                            |     | US$                              |            |   |     | US$         |            |   |     | US$    |            |   |
| CASH FLOWS FROM OPERATING ACTIVITIES:                      |     |                                  |            |   |     |             |            |   |     |        |            |   |
| Accounts receivable                                        |     |                                  |    (22,471 | ) |     |             | (1,601,990 | ) |     |        | (1,579,519 | ) |
| Net cash provided by (used in) operating activities        |     |                                  |  1,238,764 |   |     |             |   (340,755 | ) |     |        | (1,579,519 | ) |
| CASH FLOWS FROM INVESTING ACTIVITIES:                      |     |                                  |            |   |     |             |            |   |     |        |            |   |
| Amount due from shareholder                                |     |                                  | (1,579,519 | ) |     |             |          - |   |     |        |  1,579,519 |   |
| Net cash  provided by (used in) investing activities       |     |                                  | (1,582,788 | ) |     |             |     (3,269 | ) |     |        |  1,579,519 |   |
| Non-cash operating and investing activities:               |     |                                  |            |   |     |             |            |   |     |        |            |   |
| Accounts receivable collected on our behalf by shareholder |     |                                  |          - |   |     |             |  1,579,519 |   |     |        |  1,579,519 |   |

| F-15 |

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

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| 3 | Restatement of consolidated financial statemes 
 (continued)                                    |

Restatement for the year ended September 30, 2023

During the preparation of the consolidated financial statements, the Company determined it had not appropriately classified its USDT holdings as non-financial assets. The Company evaluated the materiality of the errors from qualitative and quantitative perspectives,