# EDGAR Filing Document

**Accession Number:** 0002106398
**File Stem:** 0001213900-26-007600
**Filing Date:** 2026-1
**Character Count:** 160060
**Document Hash:** 471d5fa9fff7a0230821c5e060e0a7fe
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-007600.hdr.sgml**: 20260126

**ACCESSION NUMBER**: 0001213900-26-007600

**CONFORMED SUBMISSION TYPE**: SCHEDULE 13D

**PUBLIC DOCUMENT COUNT**: 5

**FILED AS OF DATE**: 20260126

**DATE AS OF CHANGE**: 20260126

**SUBJECT COMPANY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Mega Fortune Co Ltd
- **CENTRAL INDEX KEY:** 0002033377
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** K3
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** SCHEDULE 13D
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 005-95433
- **FILM NUMBER:** 26559448

**BUSINESS ADDRESS:**
- **STREET 1:** UNIT 327, 3/F, 16 SCIENCE PARK WEST AVEN
- **STREET 2:** SHATIN, NEW TERRITORIES
- **CITY:** HONG KONG
- **STATE:** F4
- **ZIP:** 00000
- **BUSINESS PHONE:** 852 5627 5338

**MAIL ADDRESS:**
- **STREET 1:** UNIT 327, 3/F, 16 SCIENCE PARK WEST AVEN
- **STREET 2:** SHATIN, NEW TERRITORIES
- **CITY:** HONG KONG
- **STATE:** F4
- **ZIP:** 00000
**FILED BY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Power Partner Capital Ltd
- **CENTRAL INDEX KEY:** 0002106398

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** K3
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** SCHEDULE 13D

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 2-16 FAYUEN STREET
- **STREET 2:** ROOM 18, 27/F, HO KING COMMERCIAL CENTRE
- **CITY:** HONG KONG
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** 852-54999516

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 2-16 FAYUEN STREET
- **STREET 2:** ROOM 18, 27/F, HO KING COMMERCIAL CENTRE
- **CITY:** HONG KONG
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000

## Exhibit 99.1

**Exhibit 1**

**JOINT FILING AGREEMENT**

In accordance with Rule 13d-1(k) promulgated under the Securities Exchange Act of 1934, as amended, the undersigned hereby agree to the joint filing with all other Reporting Persons (as such term is defined in the Schedule 13D referred to below) on behalf of each of them of a statement on Schedule 13D (including amendments thereto) with respect to the ordinary shares, par value of $0.000001 per share, of Mega Fortune Company Limited, a Cayman Islands company, and that this Agreement may be included as an Exhibit to such joint filing. This Agreement may be executed in any number of counterparts, all of which taken together shall constitute one and the same instrument.

IN WITNESS WHEREOF, the undersigned hereby execute this Agreement as of January 26, 2026.

[Signature page to follow]

**SIGNATURE**

---

| | |
|:---|:---|
| **Power Partner Capital Limited** | **Power Partner Capital Limited** |
| By: | /s/ LIN Xiaodong |
| Name: | LIN Xiaodong |
| Title: | Director |
| **Mericorn Company Limited** | **Mericorn Company Limited** |
| By: | /s/ LAI Long Wai |
| Name: | LAI Long Wai |
| Title: | Director |
| **WANG Zixi** | **WANG Zixi** |
| By: | /s/ Wang Zixi |

---

## Exhibit 99.2

**Exhibit 2**

Privileged and Confidential

**DEPOSIT agreement**

**THIS DEPOSIT AGREEMENT** (this "**Agreement**") is made on September 30, 2025 by and among:

(1) Each of the individuals listed on <u>Schedule 1</u> (each, a "**Mericorn Shareholder** ", together the "**Mericorn Shareholders** "); and

(2) **Power Partner Capital Limited**, a private
 company incorporated under the laws of Hong Kong ()"**Power Partner** ").

Each of the parties to this Agreement is referred to herein individually as a "**Party**" and collectively as the "**Parties**".

**RECITALS**

(A) As of the date hereof, the Mericorn Shareholders
 are the registered and beneficial owners of an aggregate of 9,999 ordinary shares (representing
 99.99% of the issued and outstanding share capital of the Company, the "**Target Shares** ")
 of Mericorn Company Limited, a company incorporated under the laws of the British Virgin
 Islands (the "**Company** ");

(B) The
 Target Shares are currently subject to lock-up restrictions pursuant to certain lock-up agreements,
 which restrictions are expected to expire on January 11, 2026 (the "**Lock-up Expiry Date** ");

(C) P ower
 Partner desires to express its serious interest in negotiating the acquisition of the Target
 Shares from the Mericorn Shareholders following the Lock-up Expiry Date; and

(D) The Parties intend for this Agreement to set
 forth the terms and conditions governing the payment of a deposit by Power Partner to the
 Mericorn Shareholders as a demonstration of Power Partner's commitment to such negotiations.

NOW, THEREFORE, in consideration of the mutual covenants and agreements set forth herein and for good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the Parties hereby agree as follows:

**Section 1Payment of DEPOSIT**

1.1 Power
 Partner shall, within five (5) business days from the date hereof, pay a deposit in the amount
 of US$1,605,000 (the "**Deposit**") to the Mericorn Shareholders' designated
 bank account set forth in <u>Schedule 2</u>.
 The Deposit shall be made by wire transfer of immediately available funds in US dollar.

**Section 2PURPOSE OF DEPOSIT; NEGOTIATION PERIOD**

2.1 The
 payment of the Deposit is made to demonstrate Power Partner's serious intention to
 negotiate in good faith with the Mericorn Shareholders with a view to entering into a definitive
 share purchase agreement (the "**Definitive Agreement**") for the acquisition
 of the Target Shares following the Lock-up Expiry Date (the "**Proposed Transfer** ").

2.2 The
 Parties agree to initiate good faith negotiations for the Proposed Transfer promptly following
 the Lock-up Expiry Date. The exclusive period for such negotiations shall commence on the Lock-up Expiry Date
(excluding such date) until January 31, 2026 (the "**Negotiation Period** ").

**Section 3CONSEQUENCES UPON EXPIRY OF NEGOTIATION PERIOD**

3.1 If
 the Definitive Agreement is not entered into on or before the expiry of the Negotiation Period
 primarily for reasons not attributable to Power Partner, the Mericorn Shareholders shall,
 severally and jointly, be obligated to refund to Power Partner within two (2) business
 days following the expiry of the Negotiation Period the full amount of the Deposit, along
 with interest accrued thereon at
 a rate of ten percent (10%) per annum from the date of actual receipt by the Mericorn Shareholders'
 designated bank account until the date of actual repayment.

3.2 If the Definitive Agreement is
 not entered into on or before the expiry of the Negotiation Period solely
 for reasons attributable to Power Partner , the Mericorn Shareholders are entitled
 to an amount equal to the result of (i) the Deposit, multiplied by (ii) a
 rate of ten percent (10%) per annum from the payment date of the Deposit until the expiry
 of the Negotiation Period. The Mericorn Shareholders may deduct such amount from the
 Deposit and shall, severally and jointly, return the remaining balance of the Deposit to
 Power Partner within two (2) business days following the expiry of the Negotiation Period.

3.3 If
 the Parties execute the Definitive Agreement on or before the expiry of the Negotiation Period,
 the Parties agree that, subject to the terms and conditions of the Definitive Agreement,
 the Deposit shall be automatically applied towards and credited against the purchase price
 payable by Power Partner under the Definitive Agreement.

**Section 4<br> WARRANTIES AND representations<br> of Mericorn Shareholders**

The Mericorn Shareholders, severally and jointly, represent and warrant to Power Partner as of the date hereof and as of the Deposit payment date that:

4.1 Each Mericorn Shareholder is a natural person
 of full legal capacity and has the absolute right, power, and authority to execute and deliver
 this Agreement and to carry out and perform such Mericorn Shareholder obligations under this
 Agreement.

4.2 All actions on each Mericorn Shareholder's
 part necessary for the execution and delivery of this Agreement and the performance of any
 obligations of such Mericorn Shareholder hereunder shall have been taken. This Agreement,
 when executed and delivered, constitutes valid and legally binding obligations of each Mericorn
 Shareholder, enforceable against it in accordance with its terms.

4.3 The execution, delivery and performance of
 this Agreement by each Mericorn Shareholder do not and will not conflict with or result in
 the breach of any agreement, instrument, order, judgment, decree, law or governmental regulation
 to which such Mericorn Shareholder is subject.

4.4 The execution, delivery and performance of
 this Agreement by each Mericorn Shareholder and the consummation of the transactions contemplated
 hereby require no action by or in respect of, or filing with, any governmental authority.

4.5 As of the date hereof, the entire issued and
 outstanding share capital of the Company consists of 10,000 ordinary shares (the "**Shares** "),
 which have been duly and validly issued, fully paid-up, and are non-assessable and free and
 clear of any and all liens, encumbrances, pledges, charges, options, pre-emptive rights,
 rights of first refusal, equities, claims, third-party rights, or other restrictions or limitations
 of any kind whatsoever. Except for the Shares, there are no other Equity Securities of the
 Company. The registered and beneficial holders of the Shares are as follows: (a) the Mericorn
 Shareholders (as listed in <u>Schedule 1</u>) collectively hold 9,999 ordinary shares; and
 (b) CHOO WAI HANG (ID Number:)
 holds 1 ordinary share. Save for the foregoing individuals, there are no other registered
 or beneficial owners of any Equity Securities of the Company. The issuance and subscription
 for all of the Company's Equity Securities were effected in material compliance with
 all applicable laws, the Company's constitutional documents (including its memorandum
 and articles of association), and any agreements to which the Company is a party. No past
 or present shareholder has any claim against the Company for any reason in connection with
 the issuance or ownership of any Equity Securities of the Company. For the purposes of this
 Agreement, "**Equity Securities**" means, with respect to any person that
 is a legal entity, any and all of the shares, share capital, registered capital, ownership
 interests, membership interests, partnership interests, units, profit interests, or equity
 interests of such person, and any right, warrant, option, call, commitment, conversion privilege,
 preemptive right or other right to subscribe for, acquire or purchase any of the foregoing,
 or any other security or instrument convertible into or exercisable or exchangeable for any
 of the foregoing, or any equity appreciation, phantom equity, equity plans or similar rights
 with respect to such person, or any contract of any kind for the purchase or acquisition
 from such person of any of the foregoing, either directly or indirectly.

**Section 5<br> WARRANTIES AND representations<br> of Power Partner**

Power Partner represents and warrants to each of the Mericorn Shareholders as of the date hereof that:

5.1 It is duly organized, validly existing and
 in good standing (or equivalent status in the relevant jurisdiction) under, or by virtue
 of, the applicable laws of the jurisdiction of its incorporation or establishment. It has
 the necessary power and authority to execute and deliver this Agreement, to carry out its
 obligations hereunder.

5.2 All of the corporate actions necessary for
 the authorization, execution and delivery of this Agreement have been taken. This Agreement,
 when executed and delivered, constitutes valid and legally binding obligations of Power Partner,
 enforceable against it in accordance with its terms.

**Section 6<br> COVENANTS AND OTHER AGREEMENTS**

6.1 Each of the Mericorn
 Shareholders agrees and covenants that, from the date of this Agreement until the
 closing of the transactions contemplated under the Definitive Agreement (the "**Closing** "),
 except as required by applicable law or as contemplated or permitted by this Agreement, the
 business of the Company and its subsidiaries (collectively, the "**Group Companies** ")
 shall only be conducted in the ordinary course of business and consistent with past practice,
 as a going concern and in compliance with applicable laws. Further, from the date hereof
 until the Closing, except as contemplated by this Agreement or otherwise
consented by Power Partner in writing in advance, the Mericorn
Shareholders shall cause each Group Company not to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) amend its charter documents;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) issue, sell or authorize the issuance
 or sale of its Equity Securities; reclassify, repurchase, redeem, spit, cancel its Equity
 Securities or otherwise change its capitalization;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) declare, set aside, authorize or pay any
 dividend or other distribution (including by way of redemption, repurchase or otherwise)
 by any Group Company to its shareholders in cash or property;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) incur any loan or any other indebtedness
 from banks or any other person, except for indebtedness incurred in the ordinary course of
 business and in compliance with past practice;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) create any encumbrance on any undertaking,
 properties, assets or rights of any Group Company, except for encumbrances created in the
 ordinary course of business and in compliance with past practice;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) provide or advance any loans or lines
 or credits to any person, except for any loans or credits provided or advanced in the ordinary
 course of business and in compliance with past practice and such loans or credits not exceeding
 US$100,000;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) establish any subsidiary, joint venture,
 branch, liaison office or similar entities;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) invest in any other person, or otherwise
 acquire any Equity Securities, business, undertaking, assets, intellectual properties, or
 goodwill of any other person, except for those conducted in the ordinary course of business
 and in compliance with past practice;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) sell, lease, license or otherwise dispose
 of any business, undertaking, assets, intellectual properties, goodwill of any Group Company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j) initiate, settle, or offer or propose
 to settle, (A) any litigation, investigation, arbitration, proceeding or other claim involving
 or against any Group Company, or (B) any litigation, investigation, arbitration, proceeding
 or other claim that relates to this Agreement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(k) any agreement, commitment or undertaking
 to do any of the foregoing.

6.2 From the date hereof until the Closing, the
 Mericorn Shareholder Representative shall promptly notify Power Partner of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) any notice or other communication (written
 or oral) from any person alleging the consent of such person is or may be required in connection
 with the transactions contemplated by this Agreement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) any notice or other communication (written
 or oral) from any governmental authority in connection with the transactions contemplated
 by this Agreement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) any action, suit, claim, investigation
 or proceeding commenced that relates to the consummation of the transactions contemplated
 by this Agreement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) any failure of the Mericorn Shareholders
 to comply with or satisfy any covenant, condition or agreement to be complied with or satisfied
 by them hereunder; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) any written or oral communication from
 Nasdaq (A) stating its intention to suspend, delist, or initiate a review or proceeding that
 could lead to the suspension or delisting of Mega Fortune Company Limited, an exempted company
 incorporated under the laws of the Cayman Islands with its shares listed on The Nasdaq Capital
 Market ()"**MGRT** "), or (B) identifying any non-compliance with the Nasdaq
 Rules in connection with MGRT.

*provided*, *however*, that the delivery of any notice pursuant to this <u>Section 6.2</u> shall not limit or otherwise affect the remedies available hereunder to the Party receiving that notice.

6.3 Power Partner and CHOO WAI HANG have entered into a share purchase agreement around the date hereof
 (the "**Choo SPA** "), pursuant to which Power Partner, upon the closing thereunder,
 shall have the right to appoint the directors of the Company, and the board of directors
 of the Company shall be constituted accordingly. The Mericorn Shareholders shall not, and
 shall procure that the Company shall not, (a) remove, suspend, or seek to remove or suspend
 any director of the Company who was designated or appointed by Power Partner (each, a "**Designated Director**") prior to the Closing; (b) take any action or make any resolution to
 facilitate, effect, or otherwise give effect to the removal or suspension of any Designated
 Director; or (c) appoint, elect, or approve any person as a director of the Company to fill

 director designated by Power Partner in writing). The Mericorn Shareholders shall ensure
 that the composition of the board of directors of the Company as it exists immediately following
 the appointments made pursuant to the Choo SPA shall remain unchanged until the Closing.

**Section 7<br> **SEVERAL AND JOINT LIABILITY**

7.1 Each
 Mericorn Shareholder undertakes and agrees to be severally and jointly liable with each other
 Mericorn Shareholder for all obligations, representations, warranties, and liabilities of
 the Mericorn Shareholders under this Agreement, including, without limitation, the obligation
 to refund the Deposit and accrued interest in accordance with <u>Section 3</u> hereof.

**Section 8<br> **NO OFFER OR CONTRACT TO SELL**

8.1 This
 Agreement is not, and shall not be deemed to constitute, an offer, contract, or commitment
 to sell the Target Shares. No binding agreement for the sale and purchase of the Target Shares
 shall be deemed to exist unless and until a Definitive Agreement has been duly executed and
 delivered by all Parties.

8.2 Each
 Mericorn Shareholder hereby severally and jointly covenants and agrees that, from the date
 hereof until the earlier of (i) the execution of the Definitive Agreement, or (ii)
 the expiry of the Negotiation Period without the execution of the Definitive Agreement, such
 Mericorn Shareholder shall not, directly or indirectly, offer, sell, contract to sell, sell
 any option or contract to purchase, purchase any option or contract to sell, grant any option,
 right, or warrant for the sale of, lend, or otherwise dispose of, or enter into any swap
 or other transaction that is designed to, or could be expected to, result in the disposition of any Equity
Securities of the Company or other securities convertible into or exchangeable or exercisable for such Equity Securities or derivatives
thereof that are owned by such Mericorn Shareholder, whether owned prior to the date hereof or acquired hereafter (including, without
limitation, the Target Shares) with any person other than Power Partner, and such Mericorn Shareholder shall not discuss or negotiate
any arrangement in connection with or for the purposes of the foregoing activities.

**Section 9<br> NO PARTNERSHIP**

9.1 None of the provisions of this Agreement shall
 be deemed to constitute a partnership among the Parties and no Party has authority to bind
 any other Party in any way.

**Section 10<br> CONFIDENTIALITY AND NON DISCLOSURE**

10.1 The terms and conditions of this Agreement,
 including its existence and the Parties, and the information concerning the Parties or their
 respective affiliates (collectively, the "**Confidential Information**") shall
 be considered confidential information of such Party. Each Party shall not disclose any Confidential
 Information of any other Party to any other third party except that (a)
 each Party, as appropriate, may disclose any of the Confidential Information to its shareholders,
 general partners, existing and prospective limited partners, banks, financing sources, fund
 managers, directors, employees, accountants and attorneys, in each case on a need-to-know
 basis who are subject to confidentiality restrictions substantially similar to the confidentiality
 restrictions herein; and (b) if any Party is requested by any governmental
 authority or becomes legally compelled (including without limitation, pursuant to securities
 laws, the listing rules and the regulations) to disclose the existence or content of any
 of the Confidential Information in contravention of the provisions of this <u>Section 10</u>,
 such Party shall promptly provide each other Party with written notice of that fact so that
 such other Party may seek a protective order, confidential treatment or other appropriate
 remedy and in any event shall furnish only that portion of the information that is legally
 required and shall exercise reasonable efforts to obtain reliable assurance that confidential
 treatment will be accorded such information.

10.2 No announcement regarding the transactions
 contemplated hereby or any Confidential Information of any other Party hereto shall be made
 by a Party in a press release, conference, advertisement, announcement, professional or trade
 publication, mass marketing materials or otherwise to the general public without the prior
 written consent from each other Party.

**Section 11<br> GOVERNING LAW AND DISPUTE RESOLUTION**

11.1 This Agreement shall be governed by and construed
 under the laws of the Hong Kong Special Administrative Region of the People's Republic
 of China ()"**Hong Kong** "), without regard to principles of conflict of laws
 thereunder.

11.2 Any dispute, controversy or claim (each,
 a "**Dispute**") arising out of or relating to this Agreement, or the interpretation,
 breach, termination, validity or invalidity thereof, shall be submitted to arbitration upon
 the request of any Party with notice (the "**Arbitration Notice**") to any
 other Party. The Dispute shall be settled by arbitration in Hong Kong by the Hong Kong International
 Arbitration Centre (the "**HKIAC**") in accordance with the Hong Kong International
 Arbitration Centre Administered Arbitration Rules (the "**HKIAC Arbitration Rules**") in force at the time when the Arbitration Notice is submitted. There shall be three (3) arbitrators. The
complainant and the respondent to such Dispute shall each select one arbitrator within twenty (20) days after the date of the Arbitration
Notice (the "**Selection Period** "). Such arbitrators shall be freely selected, and the Parties shall not be limited in
their selection to any prescribed list. The chairman of the HKIAC shall select the third arbitrator who shall serve as the presiding
arbitrator. If either Party to the arbitration fails to appoint an arbitrator within the Selection Period, the relevant appointment shall
be made by the chairman of the HKIAC. The arbitral proceedings shall be conducted in English. The seat of arbitration is Hong Kong. To
the extent that the HKIAC Arbitration Rules are in conflict with the provisions of this <u>Section 11.2</u>,
including the provisions concerning the appointment of the arbitrators, this <u>Section 11.2</u> shall prevail. Each Party to the arbitration
shall cooperate with each other Party to the arbitration in making full disclosure of and providing complete access to all information
and documents requested by such other Party in connection with such arbitral proceedings, subject only to any confidentiality obligations
binding on such Party. The award of the arbitral tribunal shall be final and binding upon the Parties thereto, and the prevailing Party
may apply to a court of competent jurisdiction for enforcement of such award. The arbitral tribunal shall decide any Dispute submitted
by the Party(ies) to the arbitration strictly in accordance with the substantive laws of Hong Kong (without regard to principles of laws
thereunder) and shall not apply any other substantive law. Any Party to the Dispute shall be entitled to seek preliminary injunctive
relief, if possible, from any court of competent jurisdiction pending the constitution of the arbitral tribunal. During the course of
the arbitral tribunal's adjudication of the Dispute, this Agreement shall continue to be performed except with respect to the part
in dispute and under adjudication.

**Section 12<br> miscellaneous**

12.1 <u>Successors and Assigns</u>. Except as
 otherwise provided herein, the terms and conditions of this Agreement shall inure to the
 benefit of and be binding upon the respective successors and assigns of the Parties whose
 rights or obligations hereunder are affected by such terms and conditions. This Agreement
 and the rights and obligations of any Party hereunder shall not be assigned without the written
 consent of each other Party, *provided* that Power Part n er
 shall have the right to assign the rights and obligations hereunder to any of its affiliates.
 Except as otherwise provided herein and other than the successors and assigns of a Party
 hereto, the Parties do not intend that any term of this Agreement should be enforceable,
 by virtue of the Contracts (Rights of Third Parties) Ordinance (Cap. 623 of the laws of Hong
 Kong), by any person who is not a Party to this Agreement.

12.2 <u>Entire Agreement</u>. This Agreement and
 the schedules, exhibits and annex hereto, constitute the entire understanding and agreement
 among the Parties with regard to the subjects hereof and supersedes any and all of the prior
 negotiations, correspondence, agreements, understandings, duties or obligations among the
 Parties in respect of the subject matter hereof.

12.3 <u>Notices.</u> Any notice required or permitted
 by this Agreement shall be given in writing and shall be given either personally or by sending
 it by next-day or second-day courier service, electronic mail or similar means to the address
 of the relevant Party as shown on <u>Schedule 2</u> (or at such other address as such Party
 may designate by ten (10) business days' advance written notice to each other Party
 given in accordance with this Section). Where a notice is sent by next-day or second-day
 courier service, service of the notice shall be deemed to be effected by properly
addressing, pre-paying and sending by next-day or second-day service through a recognized courier a letter containing the notice, with
a written confirmation of delivery, and to have been effected at the earlier of (a)
delivery (or when delivery is refused) and (b) expiration of two (2) business days after the letter containing the
same is sent as aforesaid. Where a notice is sent by fax or electronic mail, service of the notice shall be deemed to be effected when
sent if such day is a business day and if sent during normal business hours of the recipient, or otherwise on the next business day.

12.4 <u>Effectiveness, Amendments and Waivers</u>.
 This Agreement shall become effective on the first date written above upon due execution
 by the Parties. Any term of this Agreement may be amended with the written consent of Power
 Partner and the Mericorn Shareholder Representative. Any amendment effected in accordance
 with this paragraph shall be binding upon each of the Parties.

12.5 <u>Taxes and Expenses</u>. The Parties shall
 be liable for its own taxes in accordance with the applicable laws. Each of the Parties shall
 be liable for its own costs and expenses incurred in connection with the negotiation, preparation
 and execution of this Agreement and any transaction contemplated hereunder.

12.6 <u>Severability</u>. In case any provision
 of the Agreement shall be invalid, illegal or unenforceable, the validity, legality and enforceability
 of the remaining provisions shall not in any way be affected or impaired thereby. If, however,
 any provision of this Agreement shall be invalid, illegal, or unenforceable under any such
 applicable law in any jurisdiction, it shall, as to such jurisdiction, be deemed modified
 to conform to the minimum requirements of such law, or, if for any reason it is not deemed
 so modified, it shall be invalid, illegal, or unenforceable only to the extent of such invalidity,
 illegality, or limitation on enforceability without affecting the remaining provisions of
 this Agreement, or the validity, legality, or enforceability of such provision in any other
 jurisdiction.

12.7 <u>Remedies</u>. Without prejudice to any
 other rights or remedies that a Party may have under this Agreement, each Party acknowledges
 and agrees that the damages alone would not be an adequate remedy for any breach of the terms
 of this Agreement. Accordingly, any Party shall be entitled to seek the remedies of injunction,
 specific performance or other equitable relief for any threatened or actual breach of the
 terms of this Agreement.

12.8 <u>No Waiver</u>. Failure to insist upon
 strict compliance with any of the terms, covenants, or conditions hereof will not be deemed
 a waiver of such term, covenant, or condition, nor will any waiver or relinquishment of,
 or failure to insist upon strict compliance with, any right, power or remedy hereunder at
 any one or more times be deemed a waiver or relinquishment of such right, power or remedy
 at any other time or times.

12.9 <u>Delays or Omissions</u>. No delay or omission
 to exercise any right, power or remedy accruing to any Party under this Agreement, upon any
 breach or default of any other Party under this Agreement, shall impair any such right, power
 or remedy of such non-breaching or non-defaulting Party nor shall it be construed to be a
 waiver of any such breach or default, or an acquiescence therein, or of or in any similar
 breach or default thereafter occurring; nor shall any waiver of any single breach or default
 be deemed a waiver of any other breach or default theretofore or thereafter occurring. Any
 waiver, permit, consent or approval of any kind or character on the part of any Party of
 any breach or default under this Agreement, or any waiver on the part of any Party of any
 provisions or conditions of this Agreement, must be in writing and shall be effective only
 to the extent specifically set forth in such writing. All remedies, either under this Agreement or by law or otherwise afforded
to any Party, shall be cumulative and not alternative.

12.10 <u>No Presumption</u>. The Parties acknowledge
 that each Party has been represented by counsel in connection with this Agreement. Accordingly,
 any rule of law or any legal decision that would require interpretation of any claimed ambiguities
 in this Agreement against the Party that drafted it, has no application and is expressly
 waived. If any claim is made by a Party relating to any conflict, omission or ambiguity in
 the provisions of this Agreement, no presumption or burden of proof or persuasion will be
 implied because this Agreement was prepared by or at the request of any Party or its counsel.

12.11 <u>Mericorn Shareholder Representative</u>.
 Each Mericorn Shareholder hereby irrevocably nominates, constitutes and appoints TAM TAK
 SENG (the "**Mericorn Shareholder Representative**") as his or her agent and true lawful attorney in fact,
 with full power of substitution, to act in the name, place and stead of such Mericorn Shareholder
 for purposes of executing any documents and taking any actions that the Mericorn Shareholder
 Representative may, in his sole discretion, determine to be necessary, desirable or appropriate
 in connection with the Mericorn Shareholder Representative's duties and obligations
 under this Agreement. Each Mericorn Shareholder hereby grants to the Mericorn Shareholder
 Representative full authority to execute, deliver, acknowledge, certify and file on behalf
 of such Mericorn Shareholder (in the name of any or all of the Mericorn Shareholders or otherwise)
 any and all documents that the Mericorn Shareholder Representative may, in his sole discretion,
 determine to be necessary, desirable or appropriate, in such forms and containing such provisions
 as the Mericorn Shareholder Representative may, in his sole discretion, determine to be appropriate,
 in performing his duties as contemplated by this Agreement, including any amendment to or
 waiver of any term of this Agreement. Each Mericorn Shareholder recognizes and intends that
 the power of attorney granted in this <u>Section 12.11</u> is coupled with an interest and
 is irrevocable and shall survive the death, incapacity, dissolution, liquidation or winding
 up of each Mericorn Shareholder. If the Mericorn Shareholder Representative resigns or is
 otherwise unable to fulfill his responsibilities hereunder, including, in the event the Mericorn
 Shareholder Representative dies or is disabled, the Mericorn Shareholders shall within ten
 (10) days after such resignation, inability, death, or disability, appoint a successor to
 the Mericorn Shareholder Representative (who shall be reasonably satisfactory to Power Partner)
 and immediately thereafter notify Power Partner of the identity of such successor. Any such
 successor shall succeed the Mericorn Shareholder Representative as the Mericorn Shareholder
 Representative hereunder. If for any reason there is no Mericorn Shareholder Representative
 at any time, all references herein to the Mericorn Shareholder Representative shall be deemed
 to refer to the Mericorn Shareholders. Any decision, act, omission, consent or instruction
 of the Mericorn Shareholder Representative in accordance with this Agreement shall constitute
 a decision of all Mericorn Shareholders and shall be final, binding and conclusive upon each
 Mericorn Shareholder and such Mericorn Shareholder's successors as if expressly confirmed
 and ratified in writing by such Mericorn Shareholder, and all defenses which may be available
 to any Mericorn Shareholder to contest, negate or disaffirm the action of the Mericorn Shareholder
 Representative taken in good faith under this Agreement are waived, and Power Partner may
 rely upon any decision, act, omission, consent or instruction of the Mericorn Shareholder
 Representative as being the decision, act, omission, consent or instruction of each Mericorn
 Shareholder. Power Partner is hereby relieved from any liability to any person for any acts
 done by Power Partner in accordance with any such decision, act, omission, consent or instruction
 of the Mericorn Shareholder Representative.

12.12 <u>Counterparts</u>. This Agreement may
 be executed in one or more counterparts, each of which shall be deemed an original, but all
 of which together shall constitute one and the same instrument. Facsimile and e-mailed copies
 of signatures shall be deemed to be originals for purposes of the effectiveness of this Agreement.

[*The remainder of this page is intentionally left blank*]

IN WITNESS WHEREOF, the Parties hereto have caused their respective duly authorized representatives to execute this Agreement on the date and year first above written.

---

| |
|:---|
| **IP TSZ YING** |
| /s/ IP TSZ YING |

---

[*Signature Page to Deposit Agreement – Mericorn Company Limited*]

IN WITNESS WHEREOF, the Parties hereto have caused their respective duly authorized representatives to execute this Agreement on the date and year first above written.

---

| |
|:---|
| **TIN SZE WAI** |
| /s/ TIN SZE WAI |

---

[*Signature Page to Deposit Agreement – Mericorn Company Limited*]

IN WITNESS WHEREOF, the Parties hereto have caused their respective duly authorized representatives to execute this Agreement on the date and year first above written.

---

| |
|:---|
| **TAM TAK SENG** |
| /s/ TAM TAK SENG |

---

[*Signature Page to Deposit Agreement – Mericorn Company Limited*]

IN WITNESS WHEREOF, the Parties hereto have caused their respective duly authorized representatives to execute this Agreement on the date and year first above written.

---

| |
|:---|
| **WONG KA KI** |
| /s/ WONG KA KI |

---

[*Signature Page to Deposit Agreement – Mericorn Company Limited*]

IN WITNESS WHEREOF, the Parties hereto have caused their respective duly authorized representatives to execute this Agreement on the date and year first above written.

---

| | |
|:---|:---|
| **Power Partner Capital Limited** | **Power Partner Capital Limited** |
| By: | /s/ LIN Xiaodong |
| Name: | LIN Xiaodong |
| Title: | Authorized Representative |

---

[*Signature Page to Deposit Agreement – Mericorn Company Limited*]

**SCHEDULE 1<br> LIST OF MERICORN SHAREHOLDERS**

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Name of Mericorn Shareholders** | &nbsp;&nbsp;**ID Number** |
| &nbsp;&nbsp;IP TSZ YING |  |
| &nbsp;&nbsp;TIN SZE WAI |  |
| &nbsp;&nbsp;TAM TAK SENG |  |
| &nbsp;&nbsp;WONG KA KI |  |

---

Schedule 1

**SCHEDULE 2<br> BANK ACCOUNT INFORMATION**

Schedule 2

**SCHEDULE 3<br> ADDRESSES FOR NOTICES**

Schedule 3

## Exhibit 99.3

**Exhibit 3**

Privileged and Confidential

**Share purchase agreement**

**THIS SHARE PURCHASE AGREEMENT** (this "**Agreement**") is made on December 8, 2025 by and between:

(1) **CHOO WAI HANG**, an individual Person with ID number of (the "**Seller** "); and

(2) **Power Partner Capital Limited**, a private company incorporated under the Laws of Hong Kong (the
" **Buyer** ").

Each of the parties to this Agreement is referred to herein individually as a "**Party**" and collectively as the "**Parties**".

**RECITALS**

(A) As of the date hereof, the Seller is the registered and beneficial owner of 1 ordinary share of Mericorn
Company Limited, a company incorporated under the Laws of the British Virgin Islands (the "**Company** "), representing
0.01% of the entire issued and outstanding share capital of the Company;

(B) As of the date hereof, the Company is the registered and beneficial owner of 10,000,000 ordinary shares
of MGRT (the "**Target Shares** "), representing 72.73% of the total issued and outstanding share capital of MGRT; and

(C) The Seller desires to transfer 1 ordinary share of the Company to the Buyer, and the Buyer desires to
purchase such ordinary share from the Seller, subject to the terms and conditions set forth herein (the "**Proposed Transfer** ").

NOW, THEREFORE, in consideration of the mutual covenants and agreements set forth herein and for good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the Parties hereby agree as follows:

**Section 1<br> DEFINITIONS AND INTERPRETATIONs**

1.1 <u>Definitions</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The following terms shall have the meanings ascribed to them below:

"**Affiliate**" means with respect to a Person, any other Person that, directly or indirectly, through one or more intermediaries, Controls, is Controlled by, or is under common Control with, such Person, and (a) with respect to an individual, shall include such Person's spouse, parents, children, siblings, mother-in-law and father-in-law and brothers and sisters-in-law, (b) with respect to any Person that is an investment fund or account (or a subsidiary of any such investment fund or account), any other investment fund or account (or a subsidiary of any such investment fund or account) managed by the investment manager of such investment fund or account (or, if such Person is a subsidiary of an investment fund or account, the investment fund or account of which such Person is a subsidiary) and any Person who succeeds such manager as the manager of such investment fund or account, as applicable.

"**Applicable AML Laws**" means any Laws prohibiting money laundering, including attempting to conceal or disguise the identity of illegally obtained proceeds, of any jurisdiction in which any party to this Agreement conducts business.

"**Applicable Trade Laws**" means all Laws applying to any party to this Agreement regarding the Office of Foreign Assets Control of the U.S. Department of Treasury (OFAC) regulations, import and export laws and regulations, including economic and financial sanctions, export controls, anti-boycott and customs laws.

"**Business Day**" means any day (excluding Saturdays, Sundays and public holidays) on which licensed banks in New York, Hong Kong, the Cayman Islands and the British Virgin Islands are generally open for business.

"**Closing Date**" means the date of the Closing.

"**Control**" of a given Person means the power or authority, whether exercised or not, to direct the business, management or policies of such Person, directly or indirectly, whether through the ownership of voting Equity Securities, by contract or otherwise, which power or authority shall conclusively be presumed to exist upon possession of beneficial ownership or power to direct the vote of more than fifty percent (50%) of the votes (on an as-converted basis) entitled to be cast at a meeting of the members or shareholders of such Person or power to control the composition of a majority of the board of directors or similar governing body of such Person the term "**Controlled**" and "**Controlling**" shall have the meaning correlative to the foregoing.

"**Equity Securities**" means, with respect to any Person that is a legal entity, any and all of the shares, share capital, registered capital, ownership interests, membership interests, partnership interests, units, profit interests, or equity interests of such Person, and any right, warrant, option, call, commitment, conversion privilege, preemptive right or other right to subscribe for, acquire or purchase any of the foregoing, or any other security or instrument convertible into or exercisable or exchangeable for any of the foregoing, or any equity appreciation, phantom equity, equity plans or similar rights with respect to such Person, or any contract of any kind for the purchase or acquisition from such Person of any of the foregoing, either directly or indirectly.

"**Governmental Authority**" means any federation, nation, state, sovereign or government, any federal, supranational, regional, provincial, state, local or municipal political subdivision, any governmental or administrative body, instrumentality, department or agency, or stock exchange or any court, administrative hearing body, arbitrator, commission or other similar dispute resolving panel or body, and any other entity exercising executive, legislative, judicial, regulatory or administrative functions of a government, in each case having competent jurisdiction, including any government authority, agency, department, board, commission or instrumentality of Hong Kong, the Cayman Islands, the British Virgin Island, the United States of America or any other country, or any political subdivision thereof, any court, tribunal or arbitrator, and any self-regulatory organization.

"**Governmental Order**" means any applicable order, ruling, decision, verdict, decree, writ, subpoena, mandate, precept, command, directive, consent, approval, award, judgment, injunction or other similar determination or finding by, before or under the supervision of any Governmental Authority.

"**Group Companies**" means, collectively, the Company and its Controlled subsidiaries (for the avoidance of doubt, including MGRT), including any Controlled subsidiaries to be established or acquired after the date hereof, and a "**Group Company**" means any of them.

"**Hong Kong**" means the Hong Kong Special Administrative Region of the People's Republic of China.

"**Indemnifiable Losses**" means any direct losses, claims, damages, liabilities, judgments, fines, obligations, expenses and liabilities of any kind or nature whatsoever, including but not limited to any investigative, legal and other expenses incurred in connection with, and any amounts paid in settlement of, any pending or threatened legal action or proceeding, and any Taxes that may be payable by any Person by reason of the indemnification of any indemnifiable loss under this Agreement.

"**Laws**" means all applicable provisions of all (a) constitutions, treaties, statutes, laws (including common law and equity), rules, regulations, ordinances or codes of any Governmental Authority, and (b) the Governmental Orders.

"**Material Adverse Effect**" means any material adverse effect on the business, operations, assets, financial condition or prospects of the Group Companies, if any, taken as a whole, or on the transactions contemplated hereby or by the agreements or instruments to be entered into in connection herewith.

"**MGRT**" means Mega Fortune Company Limited, an exempted company incorporated under the Laws of the Cayman Islands with its shares listed on The Nasdaq Capital Market (ticker: MGRT).

"**Person**" means a natural person, partnership, company, body corporate, association, organization, government, state, foundation, trust or any entity (in each case whether or not having separate legal personality).

"**Tax**" or "**Taxes**" means: (a) any charge, tax, duty, levy, impost and withholding having the character of taxation wherever chargeable, imposed by or for support of national, state, federal, cantonal, municipal or local government or any other Governmental Authority, including but not limited to tax on gross or net income, profits or gains, taxes on receipts, sales, use, land use, occupation, franchise, transfer, value added and personal property taxes, but not including deferred taxation; and (b) any penalty, fine, surcharge, interest, charges or additions to taxation payable in relation to any taxation within paragraph (a) above.

"**US$**" or "**US Dollar**" means the legal currency of the United States of America.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The following terms shall have meanings defined for such terms in the Sections set forth below:

---

| | |
|:---|:---|
| **<u>Term</u>** | &nbsp;&nbsp;&nbsp;**<u>Section</u>** |
| Agreement | &nbsp;&nbsp;&nbsp;Preamble |
| Arbitration Notice | &nbsp;&nbsp;&nbsp;Section 11.2 |
| Buyer | &nbsp;&nbsp;&nbsp;Preamble |
| Company | &nbsp;&nbsp;&nbsp;Recitals |
| Company Shares | &nbsp;&nbsp;&nbsp;Section 4.5 |
| Closing | &nbsp;&nbsp;&nbsp;Section 3.1 |
| Confidential Information | &nbsp;&nbsp;&nbsp;Section 9.1 |
| Dispute | &nbsp;&nbsp;&nbsp;Section 11.2 |
| Encumbrances | &nbsp;&nbsp;&nbsp;Section 4.5 |
| HKIAC | &nbsp;&nbsp;&nbsp;Section 11.2 |
| HKIAC Arbitration Rules | &nbsp;&nbsp;&nbsp;Section 11.2 |
| Long-Stop Date | &nbsp;&nbsp;&nbsp;Section 3.1 |
| MGRT Shares | &nbsp;&nbsp;&nbsp;Section 4.6 |
| Party/Parties | &nbsp;&nbsp;&nbsp;Preamble |
| Proposed Transfer | &nbsp;&nbsp;&nbsp;Recitals |
| Purchase Price | &nbsp;&nbsp;&nbsp;Section 2.1 |
| Purchased Share | &nbsp;&nbsp;&nbsp;Section 2.1 |
| Selection Period | &nbsp;&nbsp;&nbsp;Section 11.2 |
| Seller | &nbsp;&nbsp;&nbsp;Preamble |
| Target Shares | &nbsp;&nbsp;&nbsp;Recitals |

---

1.2 <u>Interpretation</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The titles of the sections and subsections of this Agreement are for convenience of reference only and
are not to be considered in construing this Agreement. Unless otherwise expressly provided herein, all references to Sections, Schedules,
Exhibits and Annex herein are to Sections, Schedules, Exhibits and Annex of this Agreement. The words "hereof," "hereunder"
and "hereto," and words of like import, unless the context requires otherwise, refer to this Agreement as a whole and not
to any particular Section hereof or Annex or Schedule hereto. References to any document (including this Agreement) are references to
that document as amended, consolidated, supplemented, novated or replaced from time to time.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) "Include," "including," "are inclusive of" and similar expressions
are not expressions of limitation and shall be construed as if followed by the words "without limitation."

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The phrase "directly or indirectly" means directly, or indirectly through one or more intermediate
Persons or through contractual or other legal arrangements, and "direct or indirect" has the correlative meaning.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Unless the context otherwise requires, all words (whether gender-specific or gender neutral) shall be
deemed to include each of the masculine, feminine and neuter genders, and words importing the singular include the plural and vice versa.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) References in this Agreement to any Person having a "right" shall not connote any corresponding
obligation.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) A reference to any "Person" shall, where the context permits, include such Person's
executors, administrators, legal representatives and permitted successors and assignors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) Except as otherwise provided, (i) if a period of time is specified and dates from a given day or the day
of a given act or event, such period shall be calculated exclusive of that day and a time of day is a reference to the time of Hong Kong;
and (ii) if the day on or by which something must be done is not a Business Day, that thing must be done on or by the Business Day immediately
following such day.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) References to writing and written include any mode of reproducing words in a legible and non-transitory
form including emails and faxes.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) This Agreement shall be construed according to its fair language. The titles of the Sections and the subsections
of this Agreement are for convenience of reference only and are not to be considered in construing this Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j) Reference to a statute or statutory provision includes a reference to it as from time to time amended,
extended or re-enacted (with or without modifications).

**Section 2SALE AND PURCHASE**

2.1 Upon the terms and subject to the conditions of this Agreement, the Buyer agrees to purchase from the
Seller, and the Seller agrees to sell to the Buyer, 1 ordinary share of the Company (the "**Purchased Share**") at a total
purchase price of US$535 (the "**Purchase Price** ").

**Section 3CLOSING**

3.1 The completion of the Proposed Transfer pursuant to the terms hereunder (the "**Closing** ")
shall take place remotely via the exchange of documents and signatures within two (2) Business Days (but in any event no later than October
31, 2025 or such later date as the Buyer may agree, the "**Long-Stop Date** "), after all closing conditions as set forth
in <u>Section 3.2</u> and <u>Section 3.3</u> (except for such closing conditions that will be satisfied at the Closing, but nonetheless
subject to the satisfaction or waiver thereof at the Closing) have been satisfied or waived, or at such other time or place as the Parties
may mutually agree.

3.2 The obligation of the Buyer to consummate the Closing with the Seller is subject to the satisfaction or
waiver in writing by the Buyer of the following conditions at or prior to the Closing:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The representations and warranties of the Seller contained in <u>Section 4</u> (i) that are qualified
by materiality shall be true and accurate in all respects, and (ii) that are not qualified by materiality shall be true and accurate in
all material respects, in each case, at and as of the Closing Date as if made at and as of such date, except in either case for those
representations and warranties that address matters only as of a particular date, which shall have been true and accurate as of such particular
date;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The Seller shall (i) have performed and complied with all agreements, obligations and conditions contained
in this Agreement that are required to be performed or complied with by it on or before the Closing in all material aspects and (ii) have
obtained any and all consents, permits, approvals, registrations and waivers necessary or appropriate in connection with the sale of the
Purchased Share contemplated herein;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The Seller shall have caused the Company to provide (i) a copy of the updated register of members of the
Company, certified by the registered agent of the Company as at the Closing Date reflecting the purchase of the Purchased Share by the
Buyer, (ii) a copy of the duly executed share certificate issued on the Closing Date indicating the name of the Buyer as the holder of
the Purchased Share purchased by the Buyer from the Seller, and (iii) a copy of the updated register of directors of the Company, certified
by the registered agent of the Company as at the Closing Date reflecting the appointment of the director(s) of the Company by the Buyer,
to the Buyer;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The Seller shall have duly executed a resignation letter for resigning as the director of the Company,
effective as of the Closing Date;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) Since the date hereof and until and including the Closing, there shall have been no Material Adverse Effect;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) No litigation, action, suit, investigation, or proceeding shall be pending or threatened which (i) challenges
the legality of, or seeks to restrain, prohibit, or materially modify the transactions contemplated by this Agreement, or (ii) could otherwise
prevent or delay the performance by the Seller of its obligations hereunder; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) The shares of MGRT shall continue to be duly listed and in good standing on The Nasdaq Capital Market.
No suspension or delisting proceedings shall have been commenced by MGRT or by Nasdaq against MGRT, and no such proceedings shall be pending
or threatened as of the Closing Date.

3.3 The obligation of the Seller to consummate the Closing is subject to the satisfaction or waiver in writing
by the Seller of the following conditions at or prior to the Closing:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The representations and warranties of the Buyer contained in <u>Section 5</u>: (i) that are qualified
by materiality shall be true and accurate in all respects, and (ii) that are not qualified by materiality shall be true and accurate in
all material respects, in each case, at and as of the Closing Date as if made at and as of such date, except in either case for those
representations and warranties that address matters only as of a particular date, which shall have been true and accurate as of such particular
date; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The Buyer shall have performed and complied with all agreements, obligations and conditions contained
in this Agreement that are required to be performed or complied with by it on or before the Closing in all material aspects.

3.4 At the Closing, the Seller shall deliver or cause to be delivered to the Buyer:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the documents as provided in <u>Section 3.2</u>;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) a duly executed transfer instrument in respect of the Purchased Share by the Seller, dated as of the Closing
Date; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) a closing certificate, the form of which is attached hereto as Exhibit 1-1, confirming that all conditions
precedent in <u>Section 3.2</u> have been satisfied in their entirety.

3.5 At the Closing, the Buyer shall deliver or cause to be delivered to the Seller:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) a copy of the irrevocable wiring instruction evidencing its payment of the Purchase Price to the Seller
by wire transfer of immediately available funds in US Dollars to the Seller's bank account set forth in <u>Schedule 1</u>;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) a duly executed transfer instrument in respect of the Purchased Share by the Buyer, dated as of the Closing
Date; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) a closing certificate, the form of which is attached hereto as Exhibit 1-2, confirming that all conditions
precedent set out in <u>Section 3.3</u> have been satisfied in their entirety.

3.6 The Parties shall use all reasonable efforts to ensure that the conditions set forth in <u>Section 3.2</u> and <u>Section 3.3</u> shall be fulfilled as soon as reasonably practicable after the date of this Agreement.

**Section 4<br> WARRANTIES AND REPRESENTATIONS<br> OF SELLER**

The Seller represents and warrants to the Buyer as of the date hereof and as of the Closing Date that:

4.1 The Seller has full legal capacity and has the absolute right, power, and authority to execute, deliver,
and perform his obligations under this Agreement.

4.2 All actions on the part of the Seller necessary for the authorization, execution and delivery of this
Agreement and the performance of all obligations of the Seller hereunder have been taken or will be taken prior to the Closing. This Agreement,
when executed and delivered, constitutes valid and legally binding obligations of the Seller, enforceable against it in accordance with
its terms.

4.3 The execution, delivery and performance by the Seller of this Agreement and the consummation of the transactions
contemplated hereby require no action by or in respect of, or filing with, any Governmental Authority.

4.4 The execution, delivery and performance by the Seller of this Agreement and the consummation of the transactions
contemplated hereby do not and will not result in any breach of its charter documents, other organizational documents, or any agreement,
instrument, order, judgment, decree, Law or governmental regulation to which the Seller is subject.

4.5 The entire issued and outstanding share capital of the Company consists of 10,000 ordinary shares (the
" **Company Shares** "), which have been duly and validly issued, fully paid-up, and are non-assessable and free and clear
of any and all liens, encumbrances, pledges, charges, options, pre-emptive rights, rights of first refusal, equities, claims, third-party
rights, or other restrictions or limitations of any kind whatsoever (collectively, "**Encumbrances** "). Except for the
Company Shares, there are no other Equity Securities of the Company. Immediately prior to the Closing, the registered and beneficial holders
of the Company Shares are as follows: (a) the Seller holds 1 ordinary share; and (b) IP TSZ YING, TAM TAK SENG, TIN SZE WAI, and WONG
KA KI collectively hold 9,999 ordinary shares. Save for the foregoing individual Persons, there are no other registered or beneficial
owners of any Equity Securities of the Company. The issuance and subscription for all of the Company's Equity Securities were effected
in material compliance with all applicable laws, the Company's constitutional documents (including its memorandum and articles of
association), and any agreements to which the Company is a party. No past or present shareholder has any claim against the Company for
any reason in connection with the issuance or ownership of any Equity Securities of the Company. Upon consummation of the Closing, the
Buyer will directly hold 0.01% of the entire issued and outstanding Equity Securities of the Company.

4.6 The entire issued and outstanding share capital of MGRT consists of 13,750,000 ordinary shares (the "**MGRT Shares** "), which have been duly and validly issued, fully paid-up, and are non-assessable and free and clear of all Encumbrances.
Except for the MGRT Shares, there are no other Equity Securities of MGRT. The Company is the record and beneficial owner of the Target
Shares and has good, valid and complete title to the Target Shares, which represents 72.73% of issued and outstanding Equity Securities
of MGRT. The issuance and subscription for all of the MGRT's Equity Securities were effected in material compliance with all applicable
laws, MGRT's constitutional documents (including its memorandum and articles of association), and any agreements to which MGRT is
a party. No past or present shareholder has any claim against MGRT for any reason in connection with the issuance or ownership of any
Equity Securities of MGRT. Upon consummation of the Closing, the Buyer will indirectly hold 1,000 ordinary shares of MGRT, plus any additional
ordinary shares of MGRT acquired by the Buyer through open market transactions prior to the Closing (if any).

4.7 Except for the ownership of the Equity Securities of MGRT, the Company has never conducted any other business,
incurred any liabilities or obligations (whether absolute, accrued, contingent or otherwise), or entered into any contracts or arrangements.
There are no outstanding or pending commitments or plans of the Company to do any of the foregoing.

4.8 The Seller has complied with all applicable Laws in all material respects. Further, the Seller will not
directly or indirectly use the proceeds from the Buyer, or lend, contribute or otherwise make available such proceeds to any person for
the purpose of funding or facilitating any activities or business of or with any person towards any sales or operations in Cuba, Iran,
Libya, Syria, Sudan, the Democratic People's Republic of Korea, Crimea (a territory within Ukraine annexed by the Russian Federation),
the Russian Federation, or any other country or person sanctioned by OFAC from time to time, or otherwise in violation of any Applicable
AML Laws or Applicable Trade Laws in any material respect.

4.9 There is no action, suit, investigation or proceeding pending against, or threatened against or affecting,
the Seller or any of their respective business and properties before any arbitrator or any Governmental Authority. No injunction, writ,
temporary restraining order, decree or any order of any nature has been issued by any court or other Governmental Authority purporting
to enjoin or restrain the execution, delivery or performance of this Agreement.

4.10 There are no undisclosed liabilities of any Group Company of any kind whatsoever, whether accrued, contingent,
absolute, determined, determinable or otherwise, and there is no existing condition, situation or set of circumstances which could reasonably
be expected to result in liabilities that have not been disclosed to the Buyer in writing.

4.11 No representation or warranty made by the Seller in this Agreement and no information or material provided
by the Seller to the Buyer in connection with the transactions contemplated by this Agreement contains any untrue statement of a material
fact or omits to state any material fact necessary to make the statements therein not misleading in light of the circumstances in which
they are made.

**Section 5<br> WARRANTIES AND REPRESENTATIONS<br> OF BUYER**

The Buyer represents and warrants to the Seller as of the date hereof and as of the Closing Date that:

5.1 It is duly organized, validly existing and in good standing (or equivalent status in the relevant jurisdiction)
under, and by virtue of, the Laws of the place of its incorporation and has all requisite power and authority to own its properties and
assets and to carry on its business as now conducted, and to perform its obligations under this Agreement.

5.2 The execution, delivery and performance by it of this Agreement and the consummation of the transactions
contemplated hereby are within its corporate powers and have been or will be duly authorized by all necessary corporate actions on its
part prior to the applicable Closing. This Agreement, when executed and delivered, constitutes valid and legally binding obligations of
it, enforceable against it in accordance with its terms to the extent that it is a party thereto.

5.3 To the actual knowledge of the Buyer, the execution, delivery and performance by it of this Agreement
and the consummation of the transactions contemplated hereby require no action by or in respect of, or filing with, any Governmental Authority.

5.4 The execution, delivery and performance by it of this Agreement and the consummation of the transactions
contemplated hereby do not and will not (i) violate its charter documents, or (ii) violate any applicable Law.

**Section 6<br> INDEMNIFICATION**

6.1 The Seller hereby agrees to indemnify and hold harmless the Buyer and its Affiliates and their respective
representatives, from and against any and all Indemnifiable Losses incurred by such party, as a result of, or based upon or arising from
any breach of any of the representations or warranties made under <u>Section 4</u> and other any other agreements and covenants contained
in this Agreement. The representations and warranties contained in <u>Section 4</u> shall survive for twenty-four (24) months as from
the Closing Date; *provided* that the representations and warranties contained in Sections 4.1 to 4.6 shall survive indefinitely.

**Section 7<br> covenants and other agreements**

7.1 Upon and from the Closing, the Buyer shall have the right to appoint all directors to the board of directors
of the Company, and the Seller shall cause each incumbent director of the Company holding office prior to the Closing to, with effect
from the Closing, resign from his/her position as a director of the Company and from all related positions (including any committee appointments)
held in the Company. The Seller shall take all necessary actions to give effect to such resignations and the appointment of the directors
designated by the Buyer.

7.2 Within five (5) Business Days after the Closing, the Seller shall cause the Company to, deliver to the
Buyer the original of the duly executed share certificate(s) of the Company issued to the Buyer under <u>Section 3.2(c)</u>.

7.3 The Seller hereby covenants
and agrees that, from the date hereof until the earlier of (i) the Closing, or (ii) the termination
of this Agreement, the Seller shall not, directly or indirectly, offer, sell, contract to sell, sell any option or contract to purchase,
purchase any option or contract to sell, grant any option, right, or warrant for the sale of, lend, or otherwise dispose of, or enter
into any swap or other transaction that is designed to, or could be expected to, result in the disposition of any Equity Securities of
the Company or other securities convertible into or exchangeable or exercisable for such Equity Securities or derivatives thereof that
are owned by the Seller, whether owned prior to the date hereof or acquired hereafter with any person other than the Buyer, and the Seller
shall not discuss or negotiate any arrangement in connection with or for the purposes of the foregoing activities.

**Section 8<br> NO PARTNERSHIP**

8.1 None of the provisions of this Agreement shall be deemed to constitute a partnership among the Parties
and no Party has authority to bind any other Party in any way.

**Section 9<br> CONFIDENTIALITY AND NON DISCLOSURE**

9.1 The terms and conditions of this Agreement, including its existence and the Parties, and the information
concerning the Parties or their respective Affiliates (collectively, the "**Confidential Information**") shall be considered
confidential information of such Party. Each Party shall not disclose any Confidential Information of any other Party to any other third
party except that (a) each Party, as appropriate, may disclose any of the Confidential Information to its shareholders, general partners,
existing and prospective limited partners, banks, financing sources, fund managers, directors, employees, accountants and attorneys, in
each case on a need-to-know basis who are subject to confidentiality restrictions substantially similar to the confidentiality restrictions
herein; and (b) if any Party is requested by any Governmental Authority or becomes legally compelled (including without limitation, pursuant
to securities Laws, the listing rules and the regulations) to disclose the existence or content of any of the Confidential Information
in contravention of the provisions of this <u>Section 9</u>, such Party shall promptly provide each other Party with written notice of
that fact so that such other Party may seek a protective order, confidential treatment or other appropriate remedy and in any event shall
furnish only that portion of the information that is legally required and shall exercise reasonable efforts to obtain reliable assurance
that confidential treatment will be accorded such information.

9.2 No announcement regarding the Proposed Transfer contemplated hereby or any Confidential Information of
any other Party hereto shall be made by a Party in a press release, conference, advertisement, announcement, professional or trade publication,
mass marketing materials or otherwise to the general public without the prior written consent from each other Party.

**Section 10<br> TERMINATION**

10.1 This Agreement may be terminated in part or in its entirety at any time prior to the Closing (a) by mutual
agreement of the Buyer and the Seller, or (b) by Buyer by delivery of a written notice to the Seller if the Closing has not occurred by
the Long-Stop Date.

10.2 If this Agreement is terminated in accordance with <u>Section 10.1</u>, it shall become void and of no
further force and effect, except for <u>Section 9</u> (*Confidentiality and Non Disclosure*), <u>Section 11</u> (*Governing Law and Dispute Resolution*) and <u>Section 12</u> (*Miscellaneous*); *provided* that such termination shall not release any
Party from any liability that has already accrued as of the effective date of such termination, and shall not constitute a waiver or release
of, or otherwise be deemed to prejudice or adversely affect, any rights, remedies or claims, whether for damages or otherwise, which a
Party may have under this Agreement or applicable Laws or which may arise out of or in connection with such termination.

**Section 11<br> GOVERNING LAW AND DISPUTE RESOLUTION**

11.1 This Agreement shall be governed by and construed under the Laws of Hong Kong, without regard to principles
of conflict of Laws thereunder.

11.2 Any dispute, controversy or claim (each, a "**Dispute**") arising out of or relating to
this Agreement, or the interpretation, breach, termination, validity or invalidity thereof, shall be submitted to arbitration upon the
request of any Party with notice (the "**Arbitration Notice**") to any other Party. The Dispute shall be settled by arbitration
in Hong Kong by the Hong Kong International Arbitration Centre (the "**HKIAC**") in accordance with the Hong Kong International
Arbitration Centre Administered Arbitration Rules (the "**HKIAC Arbitration Rules**") in force at the time when the Arbitration
Notice is submitted. There shall be three (3) arbitrators. The complainant and the respondent to such Dispute shall each select one arbitrator
within twenty (20) days after the date of the Arbitration Notice (the "**Selection Period** "). Such arbitrators shall be
freely selected, and the Parties shall not be limited in their selection to any prescribed list. The chairman of the HKIAC shall select
the third arbitrator who shall serve as the presiding arbitrator. If either Party to the arbitration fails to appoint an arbitrator within
the Selection Period, the relevant appointment shall be made by the chairman of the HKIAC. The arbitral proceedings shall be conducted
in English. The seat of arbitration is Hong Kong. To the extent that the HKIAC Arbitration Rules are in conflict with the provisions of
this <u>Section 11.2</u>, including the provisions concerning the appointment of the arbitrators, this <u>Section 11.2</u> shall prevail.
Each Party to the arbitration shall cooperate with each other Party to the arbitration in making full disclosure of and providing complete
access to all information and documents requested by such other Party in connection with such arbitral proceedings, subject only to any
confidentiality obligations binding on such Party. The award of the arbitral tribunal shall be final and binding upon the Parties thereto,
and the prevailing Party may apply to a court of competent jurisdiction for enforcement of such award. The arbitral tribunal shall decide
any Dispute submitted by the Party(ies) to the arbitration strictly in accordance with the substantive Laws of Hong Kong (without regard
to principles of Laws thereunder) and shall not apply any other substantive Law. Any Party to the Dispute shall be entitled to seek preliminary
injunctive relief, if possible, from any court of competent jurisdiction pending the constitution of the arbitral tribunal. During the
course of the arbitral tribunal's adjudication of the Dispute, this Agreement shall continue to be performed except with respect
to the part in dispute and under adjudication.

**Section 12<br> miscellaneous**

12.1 <u>Successors and Assigns</u>. Except as otherwise provided herein, the terms and conditions of this Agreement
shall inure to the benefit of and be binding upon the respective successors and assigns of the Parties whose rights or obligations hereunder
are affected by such terms and conditions. This Agreement and the rights and obligations of any Party hereunder shall not be assigned
without the written consent of each other Party, *provided* that the Buyer shall have the right to assign the rights and obligations
hereunder to any of its Affiliates. Except as otherwise provided herein and other than the successors and assigns of a Party hereto, the
Parties do not intend that any term of this Agreement should be enforceable, by virtue of the Contracts (Rights of Third Parties) Ordinance
(Cap. 623 of the Laws of Hong Kong), by any Person who is not a Party to this Agreement.

12.2 <u>Entire Agreement</u>. This Agreement and the schedules, exhibits and annex hereto, constitute the entire
understanding and agreement among the Parties with regard to the subjects hereof and supersedes any and all of the prior negotiations,
correspondence, agreements, understandings, duties or obligations among the Parties in respect of the subject matter hereof.

12.3 <u>Notices.</u> Any notice required or permitted by this Agreement shall be given in writing and shall
be given either personally or by sending it by next-day or second-day courier service, electronic mail or similar means to the address
of the relevant Party as shown on <u>Schedule 2</u> (or at such other address as such Party may designate by ten (10) Business Days'
advance written notice to each other Party given in accordance with this Section). Where a notice is sent by next-day or second-day courier
service, service of the notice shall be deemed to be effected by properly addressing, pre-paying and sending by next-day or second-day
service through a recognized courier a letter containing the notice, with a written confirmation of delivery, and to have been effected
at the earlier of (a) delivery (or when delivery is refused) and (b) expiration of two (2) Business Days after the letter containing the
same is sent as aforesaid. Where a notice is sent by fax or electronic mail, service of the notice shall be deemed to be effected when
sent if such day is a Business Day and if sent during normal business hours of the recipient, or otherwise on the next Business Day.

12.4 <u>Effectiveness, Amendments and Waivers</u>. This Agreement shall become effective on the first date
written above upon due execution by the Parties. Any term of this Agreement may be amended with the written consent of the Parties. Any
amendment effected in accordance with this paragraph shall be binding upon each of the Parties.

12.5 <u>Taxes and Expenses</u>. The Parties shall be liable for its own Taxes in accordance with the applicable
Laws. Each of the Parties shall be liable for its own costs and expenses incurred in connection with the negotiation, preparation and
execution of this Agreement and any transaction contemplated hereunder.

12.6 <u>Severability</u>. In case any provision of the Agreement shall be invalid, illegal or unenforceable,
the validity, legality and enforceability of the remaining provisions shall not in any way be affected or impaired thereby. If, however,
any provision of this Agreement shall be invalid, illegal, or unenforceable under any such applicable Law in any jurisdiction, it shall,
as to such jurisdiction, be deemed modified to conform to the minimum requirements of such Law, or, if for any reason it is not deemed
so modified, it shall be invalid, illegal, or unenforceable only to the extent of such invalidity, illegality, or limitation on enforceability
without affecting the remaining provisions of this Agreement, or the validity, legality, or enforceability of such provision in any other
jurisdiction.

12.7 <u>Remedies</u>. Without prejudice to any other rights or remedies that a Party may have under this Agreement,
each Party acknowledges and agrees that the damages alone would not be an adequate remedy for any breach of the terms of this Agreement.
Accordingly, any Party shall be entitled to seek the remedies of injunction, specific performance or other equitable relief for any threatened
or actual breach of the terms of this Agreement.

12.8 <u>No Waiver</u>. Failure to insist upon strict compliance with any of the terms, covenants, or conditions
hereof will not be deemed a waiver of such term, covenant, or condition, nor will any waiver or relinquishment of, or failure to insist
upon strict compliance with, any right, power or remedy hereunder at any one or more times be deemed a waiver or relinquishment of such
right, power or remedy at any other time or times.

12.9 <u>Delays or Omissions</u>. No delay or omission to exercise any right, power or remedy accruing to any
Party under this Agreement, upon any breach or default of any other Party under this Agreement, shall impair any such right, power or
remedy of such non-breaching or non-defaulting Party nor shall it be construed to be a waiver of any such breach or default, or an acquiescence
therein, or of or in any similar breach or default thereafter occurring; nor shall any waiver of any single breach or default be deemed
a waiver of any other breach or default theretofore or thereafter occurring. Any waiver, permit, consent or approval of any kind or character
on the part of any Party of any breach or default under this Agreement, or any waiver on the part of any Party of any provisions or conditions
of this Agreement, must be in writing and shall be effective only to the extent specifically set forth in such writing. All remedies,
either under this Agreement or by Law or otherwise afforded to any Party, shall be cumulative and not alternative.

12.10 <u>No Presumption</u>. The Parties acknowledge that each Party has been represented by counsel in connection
with this Agreement. Accordingly, any rule of Law or any legal decision that would require interpretation of any claimed ambiguities in
this Agreement against the Party that drafted it, has no application and is expressly waived. If any claim is made by a Party relating
to any conflict, omission or ambiguity in the provisions of this Agreement, no presumption or burden of proof or persuasion will be implied
because this Agreement was prepared by or at the request of any Party or its counsel.

12.11 <u>Counterparts</u>. This Agreement may be executed in one or more counterparts, each of which shall be
deemed an original, but all of which together shall constitute one and the same instrument. Facsimile and e-mailed copies of signatures
shall be deemed to be originals for purposes of the effectiveness of this Agreement.

[*The remainder of this page is intentionally left blank*]

IN WITNESS WHEREOF, the Parties hereto have caused their respective duly authorized representatives to execute this Agreement on the date and year first above written.

---

| |
|:---|
| **CHOO WAI HANG** |
| /s/ CHOO Wai Hang |

---

[*Signature Page to Share Purchase Agreement – Mericorn Company Limited*]

IN WITNESS WHEREOF, the Parties hereto have caused their respective duly authorized representatives to execute this Agreement on the date and year first above written.

---

| | |
|:---|:---|
| **Power Partner Capital Limited** | **Power Partner Capital Limited** |
| By: | /s/ LIN Xiaodong |
| Name: | LIN Xiaodong |
| Title: | Authorized Representative |

---

[*Signature Page to Share Purchase Agreement – Mericorn Company Limited*]

**SCHEDULE 1<br> BANK ACCOUNT INFORMATION OF SELLER**

Schedule 1

**SCHEDULE 2<br> ADDRESSES FOR NOTICES**

Schedule 2

**EXHIBIT 1<br> FORM OF CLOSING CERTIFICATES**

1. Exhibit 1-1

**<u>CLOSING CERTIFICATE</u>**

_____________

Reference is made to that certain Share Purchase Agreement dated as of ________ (the "**SPA**") by and among the Buyer and the Seller. Capitalized terms used but not defined herein shall have the meanings ascribed to them in the SPA.

The undersigned hereby certifies that the conditions specified in <u>Section 3.2</u> of the SPA have been fulfilled as of the date hereof.

**CHOO WAI HANG**

Exhibit 1

2. Exhibit 1-2

**<u>CLOSING CERTIFICATE</u>**

_____________

Reference is made to that certain Share Purchase Agreement dated as of ________ (the "**SPA**") by and among the Buyer and the Seller. Capitalized terms used but not defined herein shall have the meanings ascribed to them in the SPA.

The undersigned hereby certifies that the conditions specified in <u>Section 3.3</u> of the SPA have been fulfilled as of the date hereof.

---

| | |
|:---|:---|
| **Power Partner Capital Limited** | **Power Partner Capital Limited** |
| By: |  |
| Name: |  |
| Title: | Authorized Representative |

---

Exhibit 1

## Exhibit 99.4

**Exhibit 4**

Privileged and Confidential

**Share purchase agreement**

**THIS SHARE PURCHASE AGREEMENT** (this "**Agreement**") is made on January 21, 2026 by and among:

(1) Each of the Persons listed on <u>Schedule 1</u> (each, a "**Seller** ", together the "**Sellers** ");

(2) **Mericorn Company Limited**, a company
 incorporated under the Laws of the British Virgin Islands (the "**Company** ");
 and

(3) **Power Partner Capital Limited**, a private
 company incorporated under the Laws of Hong Kong (the "**Buyer** ").

Each of the parties to this Agreement is referred to herein individually as a "**Party**" and collectively as the "**Parties**".

**RECITALS**

(A) As of the date hereof, the Sellers are the
 registered and beneficial owners of an aggregate of 9,999 ordinary shares of the Company,
 representing 99.99% of the entire issued and outstanding share capital of the Company;

(B) As of the date hereof, the Company is the
 registered and beneficial owner of 10,000,000 ordinary shares of MGRT (the "**Target Shares** "), representing 72.73% of the total issued and outstanding share capital
 of MGRT;

(C) The Sellers desire to transfer certain number
 of shares of the Company to the Buyer, and the Buyer desires to purchase such shares from
 the Sellers, subject to the terms and conditions set forth herein (the "**Proposed Transfer** ");

(D) The Buyer and CHOO WAI HANG (ID Number:)
 entered into a share purchase agreement on December 8, 2025 (the "**Choo SPA** "),
 pursuant to which the Buyer has purchased 1 ordinary share of the Company from CHOO WAI HANG;
 and

(E) The Parties entered into a deposit agreement
 on September 30, 2025 (the "**Deposit Agreement** "), pursuant to which the
 Buyer paid an amount of US$1,605,000 as the deposit (the "**Deposit**") to the Sellers' designated bank account
 for the Proposed Transfer, which Deposit, subject to the terms and conditions hereunder,
 shall be applied towards the Purchase Price payable by the Buyer at the Closing.

NOW, THEREFORE, in consideration of the mutual covenants and agreements set forth herein and for good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the Parties hereby agree as follows:

**Section 1<br> DEFINITIONS AND INTERPRETATIONs**

1.1 <u>Definitions</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The following terms shall have the meanings ascribed to them below:

"**Affiliate**" means with respect to a Person, any other Person that, directly or indirectly, through one or more intermediaries, Controls, is Controlled by, or is under common Control with, such Person, and (a) with respect to an individual, shall include such Person's spouse, parents, children, siblings, mother-in-law and father-in-law and brothers and sisters-in-law, (b) with respect to any Person that is an investment fund or account (or a subsidiary of any such investment fund or account), any other investment fund or account (or a subsidiary of any such investment fund or account) managed by the investment manager of such investment fund or account (or, if such Person is a subsidiary of an investment fund or account, the investment fund or account of which such Person is a subsidiary) and any Person who succeeds such manager as the manager of such investment fund or account, as applicable.

"**Applicable AML Laws**" means any Laws prohibiting money laundering, including attempting to conceal or disguise the identity of illegally obtained proceeds, of any jurisdiction in which any party to this Agreement conducts business.

"**Applicable Trade Laws**" means all Laws applying to any party to this Agreement regarding the Office of Foreign Assets Control of the U.S. Department of Treasury (OFAC) regulations, import and export laws and regulations, including economic and financial sanctions, export controls, anti-boycott and customs laws.

"**Business Day**" means any day (excluding Saturdays, Sundays and public holidays) on which licensed banks in New York, Hong Kong, the Cayman Islands and the British Virgin Islands are generally open for business.

"**Closing Date**" means the date of the Closing.

"**Control**" of a given Person means the power or authority, whether exercised or not, to direct the business, management or policies of such Person, directly or indirectly, whether through the ownership of voting Equity Securities, by contract or otherwise, which power or authority shall conclusively be presumed to exist upon possession of beneficial ownership or power to direct the vote of more than fifty percent (50%) of the votes (on an as-converted basis) entitled to be cast at a meeting of the members or shareholders of such Person or power to control the composition of a majority of the board of directors or similar governing body of such Person the term "**Controlled**" and "**Controlling**" shall have the meaning correlative to the foregoing.

"**Equity Securities**" means, with respect to any Person that is a legal entity, any and all of the shares, share capital, registered capital, ownership interests, membership interests, partnership interests, units, profit interests, or equity interests of such Person, and any right, warrant, option, call, commitment, conversion privilege, preemptive right or other right to subscribe for, acquire or purchase any of the foregoing, or any other security or instrument convertible into or exercisable or exchangeable for any of the foregoing, or any equity appreciation, phantom equity, equity plans or similar rights with respect to such Person, or any contract of any kind for the purchase or acquisition from such Person of any of the foregoing, either directly or indirectly.

"**Governmental Authority**" means any federation, nation, state, sovereign or government, any federal, supranational, regional, provincial, state, local or municipal political subdivision, any governmental or administrative body, instrumentality, department or agency, or stock exchange or any court, administrative hearing body, arbitrator, commission or other similar dispute resolving panel or body, and any other entity exercising executive, legislative, judicial, regulatory or administrative functions of a government, in each case having competent jurisdiction, including any government authority, agency, department, board, commission or instrumentality of Hong Kong, the Cayman Islands, the British Virgin Island, the United States of America or any other country, or any political subdivision thereof, any court, tribunal or arbitrator, and any self-regulatory organization.

"**Governmental Order**" means any applicable order, ruling, decision, verdict, decree, writ, subpoena, mandate, precept, command, directive, consent, approval, award, judgment, injunction or other similar determination or finding by, before or under the supervision of any Governmental Authority.

"**Group Companies**" means, collectively, the Company and its Controlled subsidiaries (for the avoidance of doubt, including MGRT), including any Controlled subsidiaries to be established or acquired after the date hereof, and a "**Group Company**" means any of them.

"**Hong Kong**" means the Hong Kong Special Administrative Region of the People's Republic of China.

"**Indemnifiable Losses**" means any direct losses, claims, damages, liabilities, judgments, fines, obligations, expenses and liabilities of any kind or nature whatsoever, including but not limited to any investigative, legal and other expenses incurred in connection with, and any amounts paid in settlement of, any pending or threatened legal action or proceeding, and any Taxes that may be payable by any Person by reason of the indemnification of any indemnifiable loss under this Agreement.

"**Laws**" means all applicable provisions of all (a) constitutions, treaties, statutes, laws (including common law and equity), rules, regulations, ordinances or codes of any Governmental Authority, and (b) the Governmental Orders.

"**Material Adverse Effect**" means any material adverse effect on the business, operations, assets, financial condition or prospects of the Group Companies, if any, taken as a whole, or on the transactions contemplated hereby or by the agreements or instruments to be entered into in connection herewith.

"**MGRT**" means Mega Fortune Company Limited, an exempted company incorporated under the Laws of the Cayman Islands with its shares listed on The Nasdaq Capital Market (ticker: MGRT).

"**Person**" means a natural person, partnership, company, body corporate, association, organization, government, state, foundation, trust or any entity (in each case whether or not having separate legal personality).

"**Tax**" or "**Taxes**" means: (a) any charge, tax, duty, levy, impost and withholding having the character of taxation wherever chargeable, imposed by or for support of national, state, federal, cantonal, municipal or local government or any other Governmental Authority, including but not limited to tax on gross or net income, profits or gains, taxes on receipts, sales, use, land use, occupation, franchise, transfer, value added and personal property taxes, but not including deferred taxation; and (b) any penalty, fine, surcharge, interest, charges or additions to taxation payable in relation to any taxation within paragraph (a) above.

"**US$**" or "**US Dollar**" means the legal currency of the United States of America.

"**Warrantor Representative**" means TAM TAK SENG (ID Number:).

"**Warrantors**" means, collectively, the Sellers and the Company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The following terms shall have meanings defined for such terms in
 the Sections set forth below:

---

| | |
|:---|:---|
| **<u>Term</u>** | &nbsp;&nbsp;**<u>Section</u>** |
| Agreement | &nbsp;&nbsp;Preamble |
| Arbitration Notice | &nbsp;&nbsp;Section 11.2 |
| Buyer | &nbsp;&nbsp;Preamble |
| Choo SPA | &nbsp;&nbsp;Recitals |
| Company | &nbsp;&nbsp;Preamble |
| Company Shares | &nbsp;&nbsp;Section 4.5 |
| Closing | &nbsp;&nbsp;Section 3.1 |
| Confidential Information | &nbsp;&nbsp;Section 9.1 |
| Deposit | &nbsp;&nbsp;Recitals |
| Deposit Agreement | &nbsp;&nbsp;Recitals |
| Dispute | &nbsp;&nbsp;Section 11.2 |
| Encumbrances | &nbsp;&nbsp;Section 4.5 |
| HKIAC | &nbsp;&nbsp;Section 11.2 |
| HKIAC Arbitration Rules | &nbsp;&nbsp;Section 11.2 |
| Long-Stop Date | &nbsp;&nbsp;Section 3.1 |
| MGRT Shares | &nbsp;&nbsp;Section 4.6 |
| Party/Parties | &nbsp;&nbsp;Preamble |
| Proposed Transfer | &nbsp;&nbsp;Recitals |
| Purchase Price | &nbsp;&nbsp;Section 2.1 |
| Purchased Shares | &nbsp;&nbsp;Section 2.1 |
| Selection Period | &nbsp;&nbsp;Section 11.2 |
| Seller/Sellers | &nbsp;&nbsp;Preamble |
| Target Shares | &nbsp;&nbsp;Recitals |

---

1.2 <u>Interpretation</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The titles of the sections and subsections
 of this Agreement are for convenience of reference only and are not to be considered in construing
 this Agreement. Unless otherwise expressly provided herein, all references to Sections, Schedules,
 Exhibits and Annex herein are to Sections, Schedules, Exhibits and Annex of this Agreement.
 The words "hereof," "hereunder" and "hereto," and words
 of like import, unless the context requires otherwise, refer to this Agreement as a whole
 and not to any particular Section hereof or Annex or Schedule hereto. References to any document
 (including this Agreement) are references to that document as amended, consolidated, supplemented,
 novated or replaced from time to time.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) "Include," "including,"
 "are inclusive of" and similar expressions are not expressions of limitation
 and shall be construed as if followed by the words "without limitation."

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The phrase "directly or indirectly"
 means directly, or indirectly through one or more intermediate Persons or through contractual
 or other legal arrangements, and "direct or indirect" has the correlative meaning.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Unless the context otherwise requires,
 all words (whether gender-specific or gender neutral) shall be deemed to include each of
 the masculine, feminine and neuter genders, and words importing the singular include the
 plural and vice versa.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) References in this Agreement to any Person
 having a "right" shall not connote any corresponding obligation.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) A reference to any "Person"
 shall, where the context permits, include such Person's executors, administrators,
 legal representatives and permitted successors and assignors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) Except as otherwise provided, (i) if a
 period of time is specified and dates from a given day or the day of a given act or event,
 such period shall be calculated exclusive of that day and a time of day is a reference to
 the time of Hong Kong; and (ii) if the day on or by which something must be done is not a
 Business Day, that thing must be done on or by the Business Day immediately following such
 day.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) References to writing and written include
 any mode of reproducing words in a legible and non-transitory form including emails and faxes.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) This Agreement shall be construed according
 to its fair language. The titles of the Sections and the subsections of this Agreement are
 for convenience of reference only and are not to be considered in construing this Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j) Reference to a statute or statutory provision
 includes a reference to it as from time to time amended, extended or re-enacted (with or
 without modifications).

**Section 2SALE AND PURCHASE**

2.1 Upon the terms and subject to the conditions
 of this Agreement, the Buyer agrees to purchase from the Sellers, and the Sellers, severally
 and jointly, agree to sell to the Buyer, the number of the Equity Securities of the Company
 as set forth opposite each Seller's name on <u>Schedule 1</u> (the "**Purchased Shares**") at a per share purchase price and total purchase price as set forth opposite
 such Seller's name on <u>Schedule 1</u> (the "**Purchase Price** ").
 The Parties acknowledge and agree that, except as otherwise agreed in writing by the Buyer,
 (a) the sale of the Purchased Shares shall be on an "all or nothing" basis, (b)
 none of the Sellers shall have the right to exclude any portion of the Purchased Shares from
 the transaction contemplated herein, and (iii) any termination of this Agreement shall constitute
 a termination of this Agreement as to all of the Purchased Shares.

**Section 3**

**CLOSING**

3.1 The completion of the Proposed Transfer pursuant
 to the terms hereunder (the "**Closing**") shall take place remotely via the
 exchange of documents and signatures within two (2) Business Days (but in any event no later
 than January 31, 2026 or such later date as the Buyer may agree, the "**Long-Stop Date** "), after all closing conditions as set forth in <u>Section 3.2</u> and <u>Section 3.3</u> (except for such closing conditions that will be satisfied at the Closing, but nonetheless
 subject to the satisfaction or waiver thereof at the Closing) have been satisfied or waived,
 or at such other time or place as the Parties may mutually agree. For the avoidance of doubt,
 the Closing of the transactions contemplated herein shall be deemed to have occurred simultaneously
 and on a concurrent basis, and each of such transactions are inter-conditional on the others
 taking place.

3.2 The obligation of the Buyer to consummate
 the Closing with the Sellers is subject to the satisfaction or waiver in writing by the Buyer
 of the following conditions at or prior to the Closing:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The representations and warranties of
 the Warrantors contained in <u>Section 4</u> (i) that are qualified by materiality shall
 be true and accurate in all respects, and (ii) that are not qualified by materiality shall
 be true and accurate in all material respects, in each case, at and as of the Closing Date
 as if made at and as of such date, except in either case for those representations and warranties
 that address matters only as of a particular date, which shall have been true and accurate
 as of such particular date;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Each Warrantor shall (i) have performed
 and complied with all agreements, obligations and conditions contained in this Agreement
 that are required to be performed or complied with by it on or before the Closing in all
 material aspects and (ii) have obtained any and all consents, permits, approvals, registrations
 and waivers necessary or appropriate in connection with the sale of the Purchased Shares
 contemplated herein;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Each Seller shall have performed and complied
 with all agreements, obligations and conditions contained in the Deposit Agreement that are
 required to be performed or complied with by it on or before the Closing in all material
 aspects;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The Company shall have provided (i) a
 copy of the updated register of members of the Company, certified by the registered agent
 of the Company as at the Closing Date reflecting the purchase of the Purchased Shares by
 the Buyer, and (ii) a copy of the duly executed share certificate(s) issued on the Closing
 Date indicating the name of the Buyer as the holder of the Purchased Shares purchased by
 the Buyer from the Sellers, to the Buyer;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) The Warrantors shall have caused each
 Person who is a director of MGRT to have duly executed a resignation letter for resigning
 as the director of MGRT, in each case effective as of the Closing Date;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) The Warrantors shall have caused MGRT
 to provide a copy of the updated register of directors of MGRT, certified by the registered
 agent of MGRT, evidencing the appointment of the directors appointed by the Buyer on or prior
 to the Closing Date to MGRT;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) Since the date of the Deposit Agreement
 and until and including the Closing, there shall have been no Material Adverse Effect;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) No litigation, action, suit, investigation,
 or proceeding shall be pending or threatened which (i) challenges the legality of, or seeks
 to restrain, prohibit, or materially modify the transactions contemplated by this Agreement,
 or (ii) could otherwise prevent or delay the performance by any Seller of its obligations
 hereunder; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) The shares of MGRT shall continue to be
 duly listed and in good standing on The Nasdaq Capital Market. No suspension or delisting
 proceedings shall have been commenced by MGRT or by Nasdaq against MGRT, and no such proceedings
 shall be pending or threatened as of the Closing Date.

3.3 The obligation of the Sellers, severally and
 jointly, to consummate the Closing is subject to the satisfaction or waiver in writing by
 the Warrantor Representative of the following conditions at or prior to the Closing:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The representations and warranties of
 the Buyer contained in <u>Section 5</u>: (i) that are qualified by materiality shall be true
 and accurate in all respects, and (ii) that are not qualified by materiality shall be true
 and accurate in all material respects, in each case, at and as of the Closing Date as if
 made at and as of such date, except in either case for those representations and warranties
 that address matters only as of a particular date, which shall have been true and accurate
 as of such particular date; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The Buyer shall have performed and complied
 with all agreements, obligations and conditions contained in this Agreement that are required
 to be performed or complied with by it on or before the Closing in all material aspects.

3.4 At the Closing, the Warrantor Representative
 shall deliver or cause to be delivered to the Buyer:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the documents as provided in <u>Section 3.2</u>;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) duly executed transfer instruments in
 respect of the Purchased Shares by each Seller, dated as of the Closing Date; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) a closing certificate, the form of which
 is attached hereto as Exhibit 1-1, confirming that all conditions precedent set out in <u>Section 3.2</u> have been satisfied in their entirety.

3.5 At the Closing, the Buyer shall deliver or
 cause to be delivered to the Warrantor Representative:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) a copy of the irrevocable wiring instruction
 evidencing its payment of the Purchase Price (*less* the amount of the Deposit already
 paid by the Buyer) by wire transfer of immediately available funds in US Dollars to the Sellers'
 designated bank account set forth in <u>Schedule 2</u>;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) duly executed transfer instruments in
 respect of the Purchased Shares by the Buyer, dated as of the Closing Date; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) a closing certificate, the form of which
 is attached hereto as Exhibit 1-2, confirming that all conditions precedent set out in <u>Section 3.3</u> have been satisfied in their entirety.

3.6 The Parties shall use all reasonable efforts
 to ensure that the conditions set forth in <u>Section 3.2</u> and <u>Section 3.3</u> shall
 be fulfilled as soon as reasonably practicable after the date of this Agreement.

**Section 4<br> WARRANTIES AND REPRESENTATIONS<br> OF WARRANTORS**

The Warrantors, severally and jointly, represent and warrant to the Buyer as of the date hereof and as of the Closing Date that:

4.1 Each of the Warrantors (to the extent that
 such Person is not an individual Person) is duly organized, validly existing and in good
 standing (or equivalent status in the relevant jurisdiction) under, and by virtue of, the
 Laws of the place of its incorporation and has all requisite power and authority to own its
 properties and assets and to carry on its business as now conducted, and to perform its obligations
 under this Agreement. Each of the Warrantors that is an individual Person has full legal
 capacity and has the absolute right, power, and authority to execute, deliver, and perform
 his/her obligations under this Agreement.

4.2 Each of the Warrantors has all requisite power
 and authority to execute and deliver this Agreement and to carry out and perform its obligations
 hereunder. All corporate actions on the part of the Warrantors, as applicable, and the performance
 of all obligations of the Warrantors hereunder have been taken or will be taken prior to
 the Closing. This Agreement, when executed and delivered, constitutes valid and legally binding
 obligations of each Warrantor, enforceable against it in accordance with its terms.

4.3 The execution, delivery and performance by
 any Warrantor of this Agreement and the consummation of the transactions contemplated hereby
 require no action by or in respect of, or filing with, any Governmental Authority.

4.4 The execution, delivery and performance by
 any Warrantor of this Agreement and the consummation of the transactions contemplated hereby
 do not and will not result in any breach of its charter documents, other organizational documents,
 or any agreement, instrument, order, judgment, decree, Law or governmental regulation to
 which such Warrantor is subject.

4.5 The entire issued and outstanding share capital
 of the Company consists of 10,000 ordinary shares (the "**Company Shares** "),
 which have been duly and validly issued, fully paid-up, and are non-assessable and free and
 clear of any and all liens, encumbrances, pledges, charges, options, pre-emptive rights,
 rights of first refusal, equities, claims, third-party rights, or other restrictions or limitations
 of any kind whatsoever (collectively, "**Encumbrances** "). Except for the
 Company Shares, there are no other Equity Securities of the Company. Immediately prior to
 the Closing, the registered and beneficial holders of the Company Shares are as follows:
 (a) the Sellers collectively hold 9,999 ordinary shares; and (b) the Buyer holds 1 ordinary
 share. Save for the foregoing Persons, there are no other registered or beneficial owners
 of any Equity Securities of the Company. The issuance and subscription for all of the Company's
 Equity Securities were effected in material compliance with all applicable laws, the Company's
 constitutional documents (including its memorandum and articles of association), and any
 agreements to which the Company is a party. No past or present shareholder has any claim
 against the Company for any reason in connection with the issuance or ownership of any Equity
 Securities of the Company. Upon consummation of the Closing, the Buyer will directly hold
 100% of the entire issued and outstanding Equity Securities of the Company.

4.6 The entire issued and outstanding share capital
 of MGRT consists of 13,750,000 ordinary shares (the "**MGRT Shares** "), which
 have been duly and validly issued, fully paid-up, and are non-assessable and free and clear
 of all Encumbrances. Except for the MGRT Shares, there are no other Equity Securities of
 MGRT. The Company is the record and beneficial owner of the Target Shares and has good, valid
 and complete title to the Target Shares, which represents 72.73% of issued and outstanding
 Equity Securities of MGRT. The issuance and subscription for all of the MGRT's Equity
 Securities were effected in material compliance with all applicable laws, MGRT's constitutional
 documents (including its memorandum and articles of association), and any agreements to which
 MGRT is a party. No past or present shareholder has any claim against MGRT for any reason
 in connection with the issuance or ownership of any Equity Securities of MGRT. Upon consummation
 of the Closing, the Buyer will indirectly hold 10,000,000 ordinary shares of MGRT, plus any
 additional ordinary shares of MGRT acquired by the Buyer through open market transactions
 prior to the Closing (if any).

4.7 Except for the ownership of the Equity Securities
 of MGRT, the Company has never conducted any other business, incurred any liabilities or
 obligations (whether absolute, accrued, contingent or otherwise), or entered into any contracts
 or arrangements. There are no outstanding or pending commitments or plans of the Company
 to do any of the foregoing.

4.8 Each Warrantor has complied with all applicable
 Laws in all material respects. Further, each Warrantor will not directly or indirectly use
 the proceeds from the Buyer, or lend, contribute or otherwise make available such proceeds
 to any person for the purpose of funding or facilitating any activities or business of or
 with any person towards any sales or operations in Cuba, Iran, Libya, Syria, Sudan, the Democratic
 People's Republic of Korea, Crimea (a territory within Ukraine annexed by the Russian
 Federation), the Russian Federation, or any other country or person sanctioned by OFAC from
 time to time, or otherwise in violation of any Applicable AML Laws or Applicable Trade Laws
 in any material respect.

4.9 There is no action, suit, investigation or
 proceeding pending against, or threatened against or affecting, any Warrantor or any of their
 respective business and properties before any arbitrator or any Governmental Authority. No
 injunction, writ, temporary restraining order, decree or any order of any nature has been
 issued by any court or other Governmental Authority purporting to enjoin or restrain the
 execution, delivery or performance of this Agreement.

4.10 Since the date of the Deposit Agreement,
 there has not been any action taken by the any Group Company that, if taken during the period
 from the date hereof through the Closing Date without the Buyer's prior written consent,
 would constitute a breach of <u>Section 7.2</u>.

4.11 There are no undisclosed liabilities of any
 Group Company of any kind whatsoever, whether accrued, contingent, absolute, determined,
 determinable or otherwise, and there is no existing condition, situation or set of circumstances
 which could reasonably be expected to result in liabilities that have not been disclosed
 to the Buyer in writing.

4.12 No representation or warranty made by any
 Warrantor in this Agreement and no information or material provided by any Warrantor to the
 Buyer in connection with the transactions contemplated by this Agreement contains any untrue
 statement of a material fact or omits to state any material fact necessary to make the statements
 therein not misleading in light of the circumstances in which they are made.

**Section 5<br> WARRANTIES AND REPRESENTATIONS<br> OF BUYER**

The Buyer represents and warrants to each of the Sellers as of the date hereof and as of the Closing Date that:

5.1 It is duly organized, validly existing and
 in good standing (or equivalent status in the relevant jurisdiction) under, and by virtue
 of, the Laws of the place of its incorporation and has all requisite power and authority
 to own its properties and assets and to carry on its business as now conducted, and to perform
 its obligations under this Agreement.

5.2 The execution, delivery and performance by
 it of this Agreement and the consummation of the transactions contemplated hereby are within
 its corporate powers and have been or will be duly authorized by all necessary corporate
 actions on its part prior to the applicable Closing. This Agreement, when executed and delivered,
 constitutes valid and legally binding obligations of it, enforceable against it in accordance
 with its terms to the extent that it is a party thereto.

5.3 To the actual knowledge of the Buyer, the
 execution, delivery and performance by it of this Agreement and the consummation of the transactions
 contemplated hereby require no action by or in respect of, or filing with, any Governmental
 Authority.

5.4 The execution, delivery and performance by
 it of this Agreement and the consummation of the transactions contemplated hereby do not
 and will not (i) violate its charter documents, or (ii) violate any applicable Law.

**Section 6<br> INDEMNIFICATION**

6.1 The Warrantors hereby agree to, severally
 and jointly, indemnify and hold harmless the Buyer and its Affiliates and their respective
 representatives, from and against any and all Indemnifiable Losses incurred by such party,
 as a result of, or based upon or arising from any breach of any of the representations or
 warranties made under <u>Section 4</u> and other any other agreements and covenants contained
 in this Agreement. The representations and warranties contained in <u>Section 4</u> shall
 survive for twenty-four (24) months as from the Closing Date; *provided* that the representations
 and warranties contained in Sections 4.1 to 4.6 shall survive indefinitely.

**Section 7<br> covenants and other agreements**

7.1 Within five (5) Business Days after the Closing,
 the Company shall, and other Warrantors shall cause the Company to, deliver to the Buyer
 the original of the duly executed share certificate(s) of the Company issued to the Buyer
 under <u>Section 3.2(d)</u>.

7.2 Each of the Warrantors agrees and covenants
 that, from the date of this Agreement until the Closing, except as required by applicable
 Law or as contemplated or permitted by this Agreement, the business of the Group Companies
 shall only be conducted in the ordinary course of business and consistent with past practice,
 as a going concern and in compliance with applicable Laws. Further, from the date hereof
 until the Closing Date, except as contemplated by this Agreement or otherwise consented by
 the Buyer in writing in advance, the Warrantors shall cause each of the Group Companies not
 to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) amend its charter documents;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) issue, sell or authorize the issuance
 or sale of its Equity Securities; reclassify, repurchase, redeem, spit, cancel its Equity
 Securities or otherwise change its capitalization;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) declare, set aside, authorize or pay any
 dividend or other distribution (including by way of redemption, repurchase or otherwise)
 by any Group Company to its shareholders in cash or property;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) incur any loan or any other indebtedness
 from banks or any other Person, except for indebtedness incurred in the ordinary course of
 business and in compliance with past practice;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) create any Encumbrance on any undertaking,
 properties, assets or rights of any Group Company, except for Encumbrances created in the
 ordinary course of business and in compliance with past practice;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) provide or advance any loans or lines
 or credits to any Person, except for any loans or credits provided or advanced in the ordinary
 course of business and in compliance with past practice and such loans or credits not exceeding
 US$100,000;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) establish any subsidiary, joint venture,
 branch, liaison office or similar entities;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) invest in any other Person, or otherwise
 acquire any Equity Securities, business, undertaking, assets, intellectual properties, or
 goodwill of any other Person, except for those conducted in the ordinary course of business
 and in compliance with past practice;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) sell, lease, license or otherwise dispose
 of any business, undertaking, assets, intellectual properties, goodwill of any Group Company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j) initiate, settle, or offer or propose
 to settle, (A) any litigation, investigation, arbitration, proceeding or other claim involving
 or against any Group Company, or (B) any litigation, investigation, arbitration, proceeding
 or other claim that relates to this Agreement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(k) any agreement, commitment or undertaking
 to do any of the foregoing.

7.3 From the date hereof until the Closing, the
 Warrantor Representative shall promptly notify the Buyer of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) any notice or other communication (written
 or oral) from any Person alleging the consent of such Person is or may be required in connection
 with the transactions contemplated by this Agreement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) any notice or other communication (written
 or oral) from any Governmental Authority in connection with the transactions contemplated
 by this Agreement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) any action, suit, claim, investigation
 or proceeding commenced that relates to the consummation of the transactions contemplated
 by this Agreement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) any inaccuracy of any representation or
 warranty contained in this Agreement at any time during the term hereof that could reasonably
 be expected to cause the conditions set forth in Section 3.2 and Section 3.3 not to be satisfied;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) any failure of the Warrantors to comply
 with or satisfy any covenant, condition or agreement to be complied with or satisfied by
 them hereunder; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) any written or oral communication from
 Nasdaq (A) stating its intention to suspend, delist, or initiate a review or proceeding that
 could lead to the suspension or delisting of MGRT, or (B) identifying any non-compliance
 with the Nasdaq Rules in connection with MGRT.

*provided*, *however*, that the delivery of any notice pursuant to this <u>Section 7.3</u> shall not limit or otherwise affect the remedies available hereunder to the Party receiving that notice.

7.4 Upon and from the Closing, the Buyer shall
 have the right to appoint all directors to the board of directors of MGRT, and the Warrantors
 shall cause each incumbent director of MGRT holding office prior to the Closing to, with
 effect from the Closing, resign from his/her position as a director of MGRT and from all
 related positions (including any committee appointments) held in MGRT. The Warrantors shall
 take all necessary actions to give effect to such resignations and the appointment of the
 directors designated by the Buyer.

7.5 Each
 Seller hereby covenants and agrees that, from the date hereof until the earlier of (i) the
 Closing, or (ii) the termination of this Agreement, such Seller shall not, directly or indirectly,
 offer, sell, contract to sell, sell any option or contract to purchase, purchase any option
 or contract to sell, grant any option, right, or warrant for the sale of, lend, or otherwise
 dispose of, or enter into any swap or other transaction that is designed to, or could be
 expected to, result in the disposition of any Equity Securities of the Company or other securities
 convertible into or exchangeable or exercisable for such Equity Securities or derivatives
 thereof that are owned by such Seller, whether owned prior to the date hereof or acquired
 hereafter with any person other than the Buyer, and such Seller shall not discuss or negotiate
 any arrangement in connection with or for the purposes of the foregoing activities.

**Section 8<br> NO PARTNERSHIP and arrangEment for orginal business**

8.1 None of the provisions of this Agreement shall
 be deemed to constitute a partnership among the Parties and no Party has authority to bind
 any other Party in any way.

8.2 Following the Closing, QBS System Limited
 as an indirect subsidiary of the Company shall cooperate with the Buyer and timely provide
 all relevant materials and information necessary for the preparation and submission of financial
 reports in accordance with the applicable laws and the requirements of the NASDAQ. The Buyer
 shall not interfere with, or exercise any control over, the day-to-day operations of QBS
 System Limited or its related bank accounts to the extent legally permissible provided that
 the Sellers and QBS System Limited comply with all the terms and conditions of this Agreement.

**Section 9<br> CONFIDENTIALITY AND NON DISCLOSURE**

9.1 The terms and conditions of this Agreement, including its existence and the Parties, and the information
concerning the Parties or their respective Affiliates (collectively, the "**Confidential Information**") shall be considered
confidential information of such Party. Each Party shall not disclose any Confidential Information of any other Party to any other third
party except that (a) each Party, as appropriate, may disclose any of the Confidential Information to its shareholders, general partners,
existing and prospective limited partners, banks, financing sources, fund managers, directors, employees, accountants and attorneys, in
each case on a need-to-know basis who are subject to confidentiality restrictions substantially similar to the confidentiality restrictions
herein; and (b) if any Party is requested by any Governmental Authority or becomes legally compelled (including without limitation, pursuant
to securities Laws, the listing rules and the regulations) to disclose the existence or content of any of the Confidential Information
in contravention of the provisions of this <u>Section 9</u>, such Party shall promptly provide each other Party with written notice of
that fact so that such other Party may seek a protective order, confidential treatment or other appropriate remedy and in any event shall
furnish only that portion of the information that is legally required and shall exercise reasonable efforts to obtain reliable assurance
that confidential treatment will be accorded such information.

9.2 No announcement regarding the Proposed Transfer contemplated hereby or any Confidential Information of
any other Party hereto shall be made by a Party in a press release, conference, advertisement, announcement, professional or trade publication,
mass marketing materials or otherwise to the general public without the prior written consent from each other Party.

**Section 10**

**TERMINATION**

10.1 This Agreement may be terminated in part or in its entirety at any time prior to the Closing (a) by mutual
agreement of the Buyer and the Warrantor Representative, or (b) by Buyer by delivery of a written notice to the Warrantor Representative
if the Closing has not occurred by the Long-Stop Date.

10.2 If the Closing fails to occur primarily for any reason not caused by the Buyer, or if the this Agreement
is terminated prior to the Closing, the Sellers shall, jointly and severally, be obligated to refund to the Buyer within two (2) business
days following the earlier of (a) the date on which the Closing was scheduled to occur but did not occur, or (b) the date of termination
of this Agreement, the full amount of the Deposit, along with interest accrued thereon at a rate of ten percent (10%) per annum from the
date of actual receipt by the Sellers' designated bank account until the date of actual repayment.

10.3 If the Closing fails to occur solely for the reason caused by the Buyer, the Sellers are entitled to an
amount equal to the result of (i) the Deposit, multiplied by (ii) a rate of ten percent (10%) per annum from the payment date of Deposit
until the date on which the Closing was scheduled to occur but did not occur. The Sellers may deduct such amount from the Deposit and
shall, jointly and severally, return the remaining balance of the Deposit to the Buyer within two (2) business days following the date
on which the Closing was scheduled to occur but did not occur.

10.4 If this Agreement is terminated in accordance with <u>Section 10.1</u>, it shall become void and of no
further force and effect, except for <u>Section 9</u> (*Confidentiality and Non Disclosure*), <u>Section 11</u> (*Governing Law and Dispute Resolution*) and <u>Section 12</u> (*Miscellaneous*); *provided* that such termination shall not release any
Party from any liability that has already accrued as of the effective date of such termination, and shall not constitute a waiver or release
of, or otherwise be deemed to prejudice or adversely affect, any rights, remedies or claims, whether for damages or otherwise, which a
Party may have under this Agreement or applicable Laws or which may arise out of or in connection with such termination.

**Section 11<br> GOVERNING LAW AND DISPUTE RESOLUTION**

11.1 This Agreement shall be governed by and construed under the Laws of Hong Kong, without regard to principles
of conflict of Laws thereunder.

11.2 Any dispute, controversy or claim (each, a "**Dispute**") arising out of or relating to
this Agreement, or the interpretation, breach, termination, validity or invalidity thereof, shall be submitted to arbitration upon the
request of any Party with notice (the "**Arbitration Notice**") to any other Party. The Dispute shall be settled by arbitration
in Hong Kong by the Hong Kong International Arbitration Centre (the "**HKIAC**") in accordance with the Hong Kong International
Arbitration Centre Administered Arbitration Rules (the "**HKIAC Arbitration Rules**") in force at the time when the Arbitration
Notice is submitted. There shall be three (3) arbitrators. The complainant and the respondent to such Dispute shall each select one arbitrator
within twenty (20) days after the date of the Arbitration Notice (the "**Selection Period** "). Such arbitrators shall be
freely selected, and the Parties shall not be limited in their selection to any prescribed list. The chairman of the HKIAC shall select
the third arbitrator who shall serve as the presiding arbitrator. If either Party to the arbitration fails to appoint an arbitrator within
the Selection Period, the relevant appointment shall be made by the chairman of the HKIAC. The arbitral proceedings shall be conducted
in English. The seat of arbitration is Hong Kong. To the extent that the HKIAC Arbitration Rules are in conflict with the provisions of
this <u>Section 11.2</u>, including the provisions concerning the appointment of the arbitrators, this <u>Section 11.2</u> shall prevail.
Each Party to the arbitration shall cooperate with each other Party to the arbitration in making full disclosure of and providing complete
access to all information and documents requested by such other Party in connection with such arbitral proceedings, subject only to any
confidentiality obligations binding on such Party. The award of the arbitral tribunal shall be final and binding upon the Parties thereto,
and the prevailing Party may apply to a court of competent jurisdiction for enforcement of such award. The arbitral tribunal shall decide
any Dispute submitted by the Party(ies) to the arbitration strictly in accordance with the substantive Laws of Hong Kong (without regard
to principles of Laws thereunder) and shall not apply any other substantive Law. Any Party to the Dispute shall be entitled to seek preliminary
injunctive relief, if possible, from any court of competent jurisdiction pending the constitution of the arbitral tribunal. During the
course of the arbitral tribunal's adjudication of the Dispute, this Agreement shall continue to be performed except with respect
to the part in dispute and under adjudication.

**Section 12<br> miscellaneous**

12.1 <u>Successors and Assigns</u>. Except as otherwise provided herein, the terms and conditions of this Agreement
shall inure to the benefit of and be binding upon the respective successors and assigns of the Parties whose rights or obligations hereunder
are affected by such terms and conditions. This Agreement and the rights and obligations of any Party hereunder shall not be assigned
without the written consent of each other Party, *provided* that the Buyer shall have the right to assign the rights and obligations
hereunder to any of its Affiliates. Except as otherwise provided herein and other than the successors and assigns of a Party hereto, the
Parties do not intend that any term of this Agreement should be enforceable, by virtue of the Contracts (Rights of Third Parties) Ordinance
(Cap. 623 of the Laws of Hong Kong), by any Person who is not a Party to this Agreement.

12.2 <u>Entire Agreement</u>. This Agreement, the Deposit Agreement, the Choo SPA and the schedules, exhibits
and annex hereto and thereto, constitute the entire understanding and agreement among the Parties with regard to the subjects hereof and
thereof and supersedes any and all of the prior negotiations, correspondence, agreements, understandings, duties or obligations among
the Parties in respect of the subject matter hereof.

12.3 <u>Notices.</u> Any notice required or permitted by this Agreement shall be given in writing and shall
be given either personally or by sending it by next-day or second-day courier service, electronic mail or similar means to the address
of the relevant Party as shown on <u>Schedule 3</u> (or at such other address as such Party may designate by ten (10) Business Days'
advance written notice to each other Party given in accordance with this Section). Where a notice is sent by next-day or second-day courier
service, service of the notice shall be deemed to be effected by properly addressing, pre-paying and sending by next-day or second-day
service through a recognized courier a letter containing the notice, with a written confirmation of delivery, and to have been effected
at the earlier of (a) delivery (or when delivery is refused) and (b) expiration of two (2) Business Days after the letter containing the
same is sent as aforesaid. Where a notice is sent by fax or electronic mail, service of the notice shall be deemed to be effected when
sent if such day is a Business Day and if sent during normal business hours of the recipient, or otherwise on the next Business Day.

12.4 <u>Effectiveness, Amendments and Waivers</u>. This Agreement shall become effective on the first date
written above upon due execution by the Parties. Any term of this Agreement may be amended with the written consent of the Buyer and the
Warrantor Representative. Any amendment effected in accordance with this paragraph shall be binding upon each of the Parties.

12.5 <u>Taxes and Expenses</u>. The Parties shall be liable for its own Taxes in accordance with the applicable
Laws. Each of the Parties shall be liable for its own costs and expenses incurred in connection with the negotiation, preparation and
execution of this Agreement and any transaction contemplated hereunder.

12.6 <u>Severability</u>. In case any provision of the Agreement shall be invalid, illegal or unenforceable,
the validity, legality and enforceability of the remaining provisions shall not in any way be affected or impaired thereby. If, however,
any provision of this Agreement shall be invalid, illegal, or unenforceable under any such applicable Law in any jurisdiction, it shall,
as to such jurisdiction, be deemed modified to conform to the minimum requirements of such Law, or, if for any reason it is not deemed
so modified, it shall be invalid, illegal, or unenforceable only to the extent of such invalidity, illegality, or limitation on enforceability
without affecting the remaining provisions of this Agreement, or the validity, legality, or enforceability of such provision in any other
jurisdiction.

12.7 <u>Remedies</u>. Without prejudice to any other rights or remedies that a Party may have under this Agreement,
each Party acknowledges and agrees that the damages alone would not be an adequate remedy for any breach of the terms of this Agreement.
Accordingly, any Party shall be entitled to seek the remedies of injunction, specific performance or other equitable relief for any threatened
or actual breach of the terms of this Agreement.

12.8 <u>No Waiver</u>. Failure to insist upon strict compliance with any of the terms, covenants, or conditions
hereof will not be deemed a waiver of such term, covenant, or condition, nor will any waiver or relinquishment of, or failure to insist
upon strict compliance with, any right, power or remedy hereunder at any one or more times be deemed a waiver or relinquishment of such
right, power or remedy at any other time or times.

12.9 <u>Delays or Omissions</u>. No delay or omission to exercise any right, power or remedy accruing to any
Party under this Agreement, upon any breach or default of any other Party under this Agreement, shall impair any such right, power or
remedy of such non-breaching or non-defaulting Party nor shall it be construed to be a waiver of any such breach or default, or an acquiescence
therein, or of or in any similar breach or default thereafter occurring; nor shall any waiver of any single breach or default be deemed
a waiver of any other breach or default theretofore or thereafter occurring. Any waiver, permit, consent or approval of any kind or character
on the part of any Party of any breach or default under this Agreement, or any waiver on the part of any Party of any provisions or conditions
of this Agreement, must be in writing and shall be effective only to the extent specifically set forth in such writing. All remedies,
either under this Agreement or by Law or otherwise afforded to any Party, shall be cumulative and not alternative.

12.10 <u>No Presumption</u>. The Parties acknowledge that each Party has been represented by counsel in connection
with this Agreement. Accordingly, any rule of Law or any legal decision that would require interpretation of any claimed ambiguities in
this Agreement against the Party that drafted it, has no application and is expressly waived. If any claim is made by a Party relating
to any conflict, omission or ambiguity in the provisions of this Agreement, no presumption or burden of proof or persuasion will be implied
because this Agreement was prepared by or at the request of any Party or its counsel.

12.11 <u>Warrantor Representative</u>. Each Warrantor
 hereby irrevocably nominates, constitutes and appoints the Warrantor Representative as his
 or her agent and true lawful attorney in fact, with full power of substitution, to act in
 the name, place and stead of such Warrantor for purposes of executing any documents and taking
 any actions that the Warrantor Representative may, in his sole discretion, determine to be
 necessary, desirable or appropriate in connection with the Warrantor Representative's
 duties and obligations under this Agreement. Each Warrantor hereby grants to the Warrantor
 Representative full authority to execute, deliver, acknowledge, certify and file on behalf
 of such Warrantor (in the name of any or all of the Warrantors or otherwise) any and all
 documents that the Warrantor Representative may, in his sole discretion, determine to be
 necessary, desirable or appropriate, in such forms and containing such provisions as the
 Warrantor Representative may, in his sole discretion, determine to be appropriate, in performing
 his duties as contemplated by this Agreement, including any amendment to or waiver of any
 term of this Agreement. Notwithstanding anything to the contrary set forth in this Agreement,
 (a) the Buyer and the Buyer's representatives shall be entitled to deal exclusively
 with the Warrantor Representative on all matters relating to all matters relating to any
 claim for indemnification, compensation or reimbursement under <u>Section 6</u>; and (b)
 the Buyer and the Buyer's representatives shall be entitled to rely conclusively (without
 further evidence of any kind whatsoever) on any document executed or purported to be executed
 on behalf of any Warrantor by the Warrantor Representative, and on any other action taken
 or purported to be taken on behalf of any Warrantor by the Warrantor Representative, as fully
 binding upon such Warrantor. Each Warrantor recognizes and intends that the power of attorney
 granted in this <u>Section 12.11</u> is coupled with an interest and is irrevocable and shall
 survive the death, incapacity, dissolution, liquidation or winding up of each Warrantor.
 If the Warrantor Representative resigns or is otherwise unable to fulfill his responsibilities
 hereunder, including, in the event the Warrantor Representative dies or is disabled, the
 Warrantors shall within ten (10) days after such resignation, inability, death, or disability,
 appoint a successor to the Warrantor Representative (who shall be reasonably satisfactory
 to the Buyer) and immediately thereafter notify the Buyer of the identity of such successor.
 Any such successor shall succeed the Warrantor Representative as the Warrantor Representative
 hereunder. If for any reason there is no Warrantor Representative at any time, all references
 herein to the Warrantor Representative shall be deemed to refer to the Warrantors. Any decision,
 act, omission, consent or instruction of the Warrantor Representative in accordance with
 this Agreement shall constitute a decision of all Warrantors and shall be final, binding
 and conclusive upon each Warrantor and such Warrantor's successors as if expressly
 confirmed and ratified in writing by such Warrantor, and all defenses which may be available
 to any Warrantor to contest, negate or disaffirm the action of the Warrantor Representative
 taken in good faith under this Agreement are waived, and the Buyer may rely upon any decision,
 act, omission, consent or instruction of the Warrantor Representative as being the decision,
 act, omission, consent or instruction of each Warrantor. The Buyer is hereby relieved from
 any liability to any Person for any acts done by the Buyer in accordance with any such decision,
 act, omission, consent or instruction of the Warrantor Representative.

12.12 <u>Counterparts</u>. This Agreement may be executed in one or more counterparts, each of which shall be
deemed an original, but all of which together shall constitute one and the same instrument. Facsimile and e-mailed copies of signatures
shall be deemed to be originals for purposes of the effectiveness of this Agreement.

[*The remainder of this page is intentionally left blank*]

IN WITNESS WHEREOF, the Parties hereto have caused their respective duly authorized representatives to execute this Agreement on the date and year first above written.

---

| |
|:---|
| **IP TSZ YING** |
| /s/ IP TSZ YING |

---

[*Signature Page to Share Purchase Agreement – Mericorn Company Limited*]

IN WITNESS WHEREOF, the Parties hereto have caused their respective duly authorized representatives to execute this Agreement on the date and year first above written.

---

| |
|:---|
| **TIN SZE WAI** |
| /s/ TIN SZE WAI |

---

[*Signature Page to Share Purchase Agreement – Mericorn Company Limited*]

IN WITNESS WHEREOF, the Parties hereto have caused their respective duly authorized representatives to execute this Agreement on the date and year first above written.

---

| |
|:---|
| **TAM TAK SENG** |
| /s/ TAM TAK SENG |

---

[*Signature Page to Share Purchase Agreement – Mericorn Company Limited*]

IN WITNESS WHEREOF, the Parties hereto have caused their respective duly authorized representatives to execute this Agreement on the date and year first above written.

---

| |
|:---|
| **WONG KA KI** |
| /s/ WONG KA KI |

---

[*Signature Page to Share Purchase Agreement – Mericorn Company Limited*]

IN WITNESS WHEREOF, the Parties hereto have caused their respective duly authorized representatives to execute this Agreement on the date and year first above written.

---

| | |
|:---|:---|
| **Mericorn Company Limited** | **Mericorn Company Limited** |
| By: | /s/ LAI Long Wai |
| Name: | LAI Long Wai |
| Title: | Authorized Representative |

---

[*Signature Page to Share Purchase Agreement – Mericorn Company Limited*]

IN WITNESS WHEREOF, the Parties hereto have caused their respective duly authorized representatives to execute this Agreement on the date and year first above written.

---

| | |
|:---|:---|
| **Power Partner Capital Limited** | **Power Partner Capital Limited** |
| By: | /s/ LIN Xiaodong |
| Name: | LIN Xiaodong |
| Title: | Authorized Representative |

---

[*Signature Page to Share Purchase Agreement – Mericorn Company Limited*]

**SCHEDULE 1<br> LIST OF SELLERS**

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**Name of Sellers** | &nbsp;&nbsp;**Number of Purchased Shares** | &nbsp;&nbsp;**Per Share Purchase Price (US$)** | &nbsp;&nbsp;**Purchase Price (US$)** |
| &nbsp;&nbsp;IP TSZ YING | &nbsp;&nbsp;2500 | &nbsp;&nbsp;535 | &nbsp;&nbsp;1337500 |
| &nbsp;&nbsp;TIN SZE WAI | &nbsp;&nbsp;2500 | &nbsp;&nbsp;535 | &nbsp;&nbsp;1337500 |
| &nbsp;&nbsp;TAM TAK SENG | &nbsp;&nbsp;2499 | &nbsp;&nbsp;535 | &nbsp;&nbsp;1336965 |
| &nbsp;&nbsp;WONG KA KI | &nbsp;&nbsp;2500 | &nbsp;&nbsp;535 | &nbsp;&nbsp;1337500 |
| &nbsp;&nbsp;**Total** | &nbsp;&nbsp;**9999** | &nbsp;&nbsp;**/** | &nbsp;&nbsp;5349465 |

---

Schedule 1

**SCHEDULE 2<br> BANK ACCOUNT INFORMATION**

Schedule 2

**SCHEDULE 3<br> ADDRESSES FOR NOTICES**

Schedule 3

**EXHIBIT 1<br> FORM OF CLOSING CERTIFICATES**

&nbsp;&nbsp;&nbsp;&nbsp;1. Exhibit 1-1

**<u>CLOSING CERTIFICATE</u>**

____________

Reference is made to that certain Share Purchase Agreement dated as of ________ (the "**SPA**") by and among the Buyer, the Sellers and the Company. Capitalized terms used but not defined herein shall have the meanings ascribed to them in the SPA.

The undersigned hereby certifies, on behalf of the Warrantors, that the conditions specified in <u>Section 3.2</u> of the SPA have been fulfilled as of the date hereof.

**TIN SZE WAI**

Exhibit 1

&nbsp;&nbsp;&nbsp;&nbsp;2. Exhibit 1-2

**<u>CLOSING CERTIFICATE</u>**

_________

Reference is made to that certain Share Purchase Agreement dated as of ________ (the "**SPA**") by and among the Buyer, the Sellers and the Company. Capitalized terms used but not defined herein shall have the meanings ascribed to them in the SPA.

The undersigned hereby certifies that the conditions specified in <u>Section 3.3</u> of the SPA have been fulfilled as of the date hereof.

---

| | |
|:---|:---|
| **Power Partner Capital Limited** | **Power Partner Capital Limited** |
| By: |  |
| Name: |  |
| Title: | Authorized Representative |

---

Exhibit 1

### UNITED STATES SECURITIES AND EXCHANGE COMMISSION
**Washington, D.C. 20549**

## SCHEDULE 13D

### Under the Securities Exchange Act of 1934

**Mega Fortune Co Ltd**

*(Name of Issuer)*

**Ordinary shares, par value $0.000001 per share**

*(Title of Class of Securities)*

**G6005A102**

*(CUSIP Number)*

**Power Partner Capital Limited**<br>c/o LAI Long Wai, Room 18, 27/F, Ho King<br>Commercial Centre, 2-16 Fayuen Street<br>Mongkok, Kowloon K3 00000<br>852-54999516

*(Name, Address and Telephone Number of Person Authorized to Receive Notices and Communications)*

**01/21/2026**

*(Date of Event Which Requires Filing of this Statement)*

| **CUSIP No.** | **G6005A102** |

---

| | | | |
|:--|:--|:--|:--|
| 1 | Name of reporting person<br>**Power Partner Capital Limited** | Name of reporting person<br>**Power Partner Capital Limited** | |
| 2 | Check the appropriate box if a member of a Group (See Instructions)<br>[x] (a)<br>[ ] (b) | Check the appropriate box if a member of a Group (See Instructions)<br>[x] (a)<br>[ ] (b) | |
| 3 | SEC use only | SEC use only | |
| 4 | Source of funds (See Instructions)<br>**WC** | Source of funds (See Instructions)<br>**WC** | |
| 5 | Check if disclosure of legal proceedings is required pursuant to Items 2(d) or 2(e)<br>[ ] | Check if disclosure of legal proceedings is required pursuant to Items 2(d) or 2(e)<br>[ ] | |
| 6 | Citizenship or place of organization<br>**HONG KONG** | Citizenship or place of organization<br>**HONG KONG** | |
| Number of Shares<br>Beneficially Owned by<br>Each Reporting Person With: | 7 | Sole Voting Power<br>**10000000.00** |
| Number of Shares<br>Beneficially Owned by<br>Each Reporting Person With: | 8 | Shared Voting Power<br>**0.00** |
| Number of Shares<br>Beneficially Owned by<br>Each Reporting Person With: | 9 | Sole Dispositive Power<br>**10000000.00** |
| Number of Shares<br>Beneficially Owned by<br>Each Reporting Person With: | 10 | Shared Dispositive Power<br>**0.00** |
| 11 | Aggregate amount beneficially owned by each reporting person<br>**10000000.00** | Aggregate amount beneficially owned by each reporting person<br>**10000000.00** | |
| 12 | Check if the aggregate amount in Row (11) excludes certain shares (See Instructions)<br>[ ] | Check if the aggregate amount in Row (11) excludes certain shares (See Instructions)<br>[ ] | |
| 13 | Percent of class represented by amount in Row (11)<br>**72.73%** | Percent of class represented by amount in Row (11)<br>**72.73%** | |
| 14 | Type of Reporting Person (See Instructions)<br>**CO** | Type of Reporting Person (See Instructions)<br>**CO** | |

---

**Comment for Reporting Person:** Note to Row 7, 9, 11: Represents 10,000,000 ordinary shares of Mega Fortune Company Limited (the "Issuer") directly held by Mericorn Company Limited, which is 100% owned by Power Partner Capital Limited; WANG Zixi is the sole shareholder of Power Partner Capital Limited.
Note to Row 13: The percentage calculation is based on 13,750,000 ordinary shares of the Issuer outstanding as of July 15, 2025.

| **CUSIP No.** | **G6005A102** |

---

| | | | |
|:--|:--|:--|:--|
| 1 | Name of reporting person<br>**Mericorn Company Limited** | Name of reporting person<br>**Mericorn Company Limited** | |
| 2 | Check the appropriate box if a member of a Group (See Instructions)<br>[x] (a)<br>[ ] (b) | Check the appropriate box if a member of a Group (See Instructions)<br>[x] (a)<br>[ ] (b) | |
| 3 | SEC use only | SEC use only | |
| 4 | Source of funds (See Instructions)<br>**WC** | Source of funds (See Instructions)<br>**WC** | |
| 5 | Check if disclosure of legal proceedings is required pursuant to Items 2(d) or 2(e)<br>[ ] | Check if disclosure of legal proceedings is required pursuant to Items 2(d) or 2(e)<br>[ ] | |
| 6 | Citizenship or place of organization<br>**D8** | Citizenship or place of organization<br>**D8** | |
| Number of Shares<br>Beneficially Owned by<br>Each Reporting Person With: | 7 | Sole Voting Power<br>**10000000.00** |
| Number of Shares<br>Beneficially Owned by<br>Each Reporting Person With: | 8 | Shared Voting Power<br>**0.00** |
| Number of Shares<br>Beneficially Owned by<br>Each Reporting Person With: | 9 | Sole Dispositive Power<br>**10000000.00** |
| Number of Shares<br>Beneficially Owned by<br>Each Reporting Person With: | 10 | Shared Dispositive Power<br>**0.00** |
| 11 | Aggregate amount beneficially owned by each reporting person<br>**10000000.00** | Aggregate amount beneficially owned by each reporting person<br>**10000000.00** | |
| 12 | Check if the aggregate amount in Row (11) excludes certain shares (See Instructions)<br>[ ] | Check if the aggregate amount in Row (11) excludes certain shares (See Instructions)<br>[ ] | |
| 13 | Percent of class represented by amount in Row (11)<br>**72.73%** | Percent of class represented by amount in Row (11)<br>**72.73%** | |
| 14 | Type of Reporting Person (See Instructions)<br>**CO** | Type of Reporting Person (See Instructions)<br>**CO** | |

---

**Comment for Reporting Person:** Note to Row 7, 9, 11: Represents 10,000,000 ordinary shares of the Issuer directly held by Mericorn Company Limited, which is 100% owned by Power Partner Capital Limited; WANG Zixi is the sole shareholder of Power Partner Capital Limited.
Note to Row 13: The percentage calculation is based on 13,750,000 ordinary shares of the Issuer outstanding as of July 15, 2025.

| **CUSIP No.** | **G6005A102** |

---

| | | | |
|:--|:--|:--|:--|
| 1 | Name of reporting person<br>**WANG Zixi** | Name of reporting person<br>**WANG Zixi** | |
| 2 | Check the appropriate box if a member of a Group (See Instructions)<br>[x] (a)<br>[ ] (b) | Check the appropriate box if a member of a Group (See Instructions)<br>[x] (a)<br>[ ] (b) | |
| 3 | SEC use only | SEC use only | |
| 4 | Source of funds (See Instructions)<br>**WC** | Source of funds (See Instructions)<br>**WC** | |
| 5 | Check if disclosure of legal proceedings is required pursuant to Items 2(d) or 2(e)<br>[ ] | Check if disclosure of legal proceedings is required pursuant to Items 2(d) or 2(e)<br>[ ] | |
| 6 | Citizenship or place of organization<br>**HONG KONG** | Citizenship or place of organization<br>**HONG KONG** | |
| Number of Shares<br>Beneficially Owned by<br>Each Reporting Person With: | 7 | Sole Voting Power<br>**10000000.00** |
| Number of Shares<br>Beneficially Owned by<br>Each Reporting Person With: | 8 | Shared Voting Power<br>**0.00** |
| Number of Shares<br>Beneficially Owned by<br>Each Reporting Person With: | 9 | Sole Dispositive Power<br>**10000000.00** |
| Number of Shares<br>Beneficially Owned by<br>Each Reporting Person With: | 10 | Shared Dispositive Power<br>**0.00** |
| 11 | Aggregate amount beneficially owned by each reporting person<br>**10000000.00** | Aggregate amount beneficially owned by each reporting person<br>**10000000.00** | |
| 12 | Check if the aggregate amount in Row (11) excludes certain shares (See Instructions)<br>[ ] | Check if the aggregate amount in Row (11) excludes certain shares (See Instructions)<br>[ ] | |
| 13 | Percent of class represented by amount in Row (11)<br>**72.73%** | Percent of class represented by amount in Row (11)<br>**72.73%** | |
| 14 | Type of Reporting Person (See Instructions)<br>**IN** | Type of Reporting Person (See Instructions)<br>**IN** | |

---

**Comment for Reporting Person:** Note to Row 7, 9, 11: Represents 10,000,000 ordinary shares of the Issuer directly held by Mericorn Company Limited, which is 100% owned by Power Partner Capital Limited; WANG Zixi is the sole shareholder of Power Partner Capital Limited.
Note to Row 13: The percentage calculation is based on 13,750,000 ordinary shares of the Issuer outstanding as of July 15, 2025.

**Item 1. Security and Issuer**

**(a) Title of Class of Securities:**
Ordinary shares, par value $0.000001 per share

**(b) Name of Issuer:**
Mega Fortune Co Ltd

**(c) Address of Issuer's Principal Executive Offices:**
Unit 327 3/F 16W 16, Science Park West Avenue, Shatin, New Territories, K3, 00000

**Item 4. Purpose of Transaction**

The information set forth in Item 5 is hereby incorporated by reference into this Item 4.

On September 30, 2025, PPCL and Ip Tsz Ying, Tin Sze Wai, Tam Tak Seng and Wong Ka Ki (collectively, the "Mericorn Shareholders") entered into a deposit agreement (the "Deposit Agreement"). Pursuant to the Deposit Agreement, PPCL paid an aggregate deposit of US$1,605,000 to the Mericorn Shareholders, and each of the Mericorn Shareholders agreed to initiate good-faith negotiations for the sale of its entire equity interest in Mericorn following expiry of certain lock-up restrictions applicable to such equity securities.

On December 8, 2025, PPCL and Choo Wai Hang entered into a share purchase agreement (the "Choo Agreement"). Pursuant to the Choo Agreement, Choo Wai Hang sold its entire equity interests in Mericorn to PPCL for an aggregate consideration of US$535, representing 0.01% of Mericorn's equity immediately prior to the transactions contemplated under the Choo Agreement (the "Choo Transaction"). The Choo Transaction was closed on December 8, 2025.

On January 21, 2026, PPCL, Mericorn, and the Mericorn Shareholders entered into a share purchase agreement (the "Agreement"). Pursuant to the Agreement, each of the Mericorn Shareholders sold its entire equity interests in Mericorn to PPCL for an aggregate consideration of US$5,349,465, representing 99.99% of Mericorn's equity immediately prior to the transactions contemplated under the Agreement (the "Transaction"). The Transaction was closed on January 26, 2026. Effective January 20, 2026, Mr. PoTin Wong ("Mr. Wong") resigned as an independent director of the Issuer. Effective January 21, 2026, Mr. Wan Kwun Lun ("Mr. Wan") resigned as an independent director, Mr. Chi Chuen Lai ("Mr. Lai") resigned as a director and the Chief Financial Officer, and Ms. Sin Yi Cheng resigned as a director and the Chief Operating Officer of the Issuer. Also effective January 21, 2026, the remaining members of the board of directors of the Issuer elected Mr. Charles Lin as an independent director to fill the vacancy resulting from Mr. Wong's resignation, Ms. Chunyan Wang as an independent director to fill the vacancy resulting from Mr. Wan's resignation, and Mr. Long Wai Lai as a director to fill the vacancy resulting from Mr. Lai's resignation.

The composition of the board of directors and its members may be further changed from time to time in accordance with the Issuer's then-effective memorandum and articles of association.

The Reporting Persons acquired beneficial ownership of the ordinary shares as described in this Schedule 13D (the "Ordinary Shares") as a result of the aforementioned transactions. The Reporting Persons acquired beneficial ownership of the Ordinary Shares for investment purposes. The Reporting Persons intend to review their investment in the Issuer on a continuing basis. Each Reporting Person may in the future take such actions with respect to its investment in the Issuer as it deems appropriate, including changing its current intentions, with respect to any or all matters required to be disclosed in this Schedule 13D, depending on various factors, including but not limited to the Issuer's business, prospects, financial position and strategic direction, price levels of the Ordinary Shares, conditions in the securities markets, and general economic and industry conditions. Consistent with the Reporting Persons' investment purposes, the Reporting Persons may engage in communications with, without limitation, one or more shareholders of the Issuer, management of the Issuer or one or more members of the board of directors of the Issuer, and may make suggestions concerning the Issuer's operations, prospects, business and financial strategies, strategic direction and transactions, assets and liabilities, business and financing alternatives and such other matters as the Reporting Persons may deem relevant to their investment in the Ordinary Shares. The Reporting Persons expect that they will, from time to time, review their investment position in the Issuer and may make additional purchases of Ordinary Shares (or other securities convertible or exercisable into Ordinary Shares) in the open market or in privately negotiated transactions, or hold or dispose of all or part of their investments in the Ordinary Shares, depending upon the Reporting Persons' evaluation of the Issuer's business, prospects, financial condition and strategic direction, the market for the Ordinary Shares, other opportunities available to the Reporting Persons, general economic conditions, stock market conditions and other factors.

Other than the foregoing, the Reporting Persons have no present plans or proposals that relate to or that would result in any of the actions specified in clauses (a) through (j) of Item 4 of Schedule 13D of the Act.

**Item 5. Interest in Securities of the Issuer**

**(a)**
The responses of each of the Reporting Persons to Rows (7) through (13), including the footnotes thereto, of the cover pages of this Schedule 13D are hereby incorporated by reference in this Item 5.

Mericorn directly owns 10,000,000 ordinary shares of the Issuer, representing approximately 72.73% of the Issuer's total issued and outstanding ordinary shares and approximately 72.73% of the total voting power.

Mericorn is 100% owned by PPCL, and WANG Zixi is the sole shareholder of PPCL. Consequently, WANG Zixi is deemed to beneficially own the Ordinary Shares held by Mericorn.

The percentage of beneficial ownership of each Reporting Persons is based on 13,750,000 ordinary shares of the Issuer outstanding as of July 15, 2025. Percentage of aggregate voting power is calculated by dividing the voting power beneficially owned by each Reporting Person by the voting power of all of the ordinary shares of the Issuer as a single class.

**(b)**
Each of the Reporting Persons has sole voting and dispositive power over the ordinary shares of the Issuer reported in this Schedule 13D.

**(c)**
The information set forth in Item 4 is hereby incorporated by reference into this Item 5.

During the 60 days preceding the filing of this Schedule 13D, none of the Reporting Persons has effected any other transactions in the Ordinary Shares except as reported herein.

**Item 6. Contracts, Arrangements, Understandings or Relationships With Respect to Securities of the Issuer.**

The information set forth in Item 3, Item 4 and Item 5 of this Schedule 13D is incorporated by reference.

Except as described above or elsewhere in this Statement or incorporated by reference in this Statement, there are no contracts, arrangements, understandings or relationships (legal or otherwise) between the Reporting Persons and any person with respect to any securities of the Company, including, but not limited to, transfer or voting of any securities, finder's fees, joint ventures, loan or option arrangements, puts or calls, guarantees of profits, division of profits or losses, or the giving or withholding of proxies.

### SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

**Reporting Person:** Power Partner Capital Limited

**Signature:** /s/ LIN Xiaodong

**Name/Title:** LIN Xiaodong/Director

**Date:** 01/26/2026

After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

**Reporting Person:** Mericorn Company Limited

**Signature:** /s/ LAI Long Wai

**Name/Title:** LAI Long Wai/Director

**Date:** 01/26/2026

After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

**Reporting Person:** WANG Zixi

**Signature:** /s/ WANG Zixi

**Name/Title:** WANG Zixi

**Date:** 01/26/2026