Company: MASK
Filing Date: 2025-06-24
Form Type: F-1
Source: 0001185185-25-000685
Chunk: 247

Company: 3 E Network Technology Group Ltd
Filing Date: 2025-06-24
Form: F-1
Chunk 247
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 TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| Report of Independent Registered Public Accounting Firm (PCAOB ID: 7000)                              
 Consolidated Balance Sheets as of June 30, 2024 and 2023                                              
 Consolidated Statements of Income and Comprehensive Income for the Years ended June 30, 2024 and 2023 | Pages  
 F-2    
 F-3    
 F-4    |
|:------------------------------------------------------------------------------------------------------|:-------|
| Consolidated Statements of Changes in Shareholders’ Equity for the Years ended June 30, 2024 and 2023 | F-5    |
| Consolidated Statements of Cash Flows for the Years ended June 30, 2024 and 2023                      | F-6    |
| Notes to Consolidated Financial Statements                                                            | F-7    
 – F-27 |

<div align='center'>F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Board of Directors and Shareholders of
3 E Network Technology Group Limited

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of 3 E Network Technology Group Limited and its subsidiaries (the “Company”) as of June 30, 2024 and 2023, and the related consolidated statements of income and comprehensive income, changes in shareholders’ equity, and cash flows for each of the years in the two-year period ended June 30, 2024, and the related notes (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of June 30, 2024 and 2023 and the results of its operations and its cash flows for each of the years in the two-year period ended June 30, 2024, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform