Company: MASK
Filing Date: 2025-06-24
Form Type: F-1
Source: 0001185185-25-000685
Chunk: 267

Company: 3 E Network Technology Group Ltd
Filing Date: 2025-06-24
Form: F-1
Chunk 267
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 * | Less      
 than 10%. |

| — | No                                                                                
 transaction incurred during the year/no balance existed as of the reporting date. |

13. Commitments and Contingencies

As of June 30, 2024 and 2023, the Group has no operating lease commitment for more than 1 year.

For the years ended June 30, 2024 and 2023, rental expenses under operating leases were approximately US$24,889 and US$19,078, respectively.

<div align='center'>F-23</div>

14. Earnings Per Share

Basic and diluted earnings per ordinary share for each of the year presented is calculated as follows:

|                                                                          |     |             For 
 the years ended 
        June 30, |            |     |      |            |
|                                                                          |     |            2024 |            |     | 2023 |            |
|                                                                          |     |             US$ |            |     |  US$ |            |
| Numerators                                                               |     |                 |            |     |      |            |
| Net                                                                      
 income                                                                   |     |                 |  1,548,347 |     |      |    996,157 |
| Denominators                                                             |     |                 |            |     |      |            |
| Weighted                                                                 
 average number of Class A Ordinary Shares outstanding-Basic and diluted* |     |                 | 10,000,000 |     |      | 10,000,000 |
| Weighted                                                                 
 average number of Class B Ordinary Shares outstanding-Basic and diluted* |     |                 |          — |     |      |          — |
| Net                                                                      
 income per Class A Ordinary Share-Basic and diluted*                     |     |                 |       0.15 |     |      |       0.10 |
| Net                                                                      
 income per Class B Ordinary Share-Basic and diluted*                     |     |                 |          — |     |      |          — |

| * | The                                                                                        
 shares and per share data are presented on a retroactive basis to reflect the stock split. |

Potential ordinary shares that have an anti-dilutive effect (i.e., those that increase earnings per share or decrease loss per share) are excluded from the calculation of diluted earnings per share. For the years ended June 30, 2024 and 2023, the Group had no dilutive shares.

15. Due From/(To) Related Parties

The following is a