{"url_path":"/sec/mpu/10-k/2026/item-19","section_key":"item-19","section_title":"Item 19 EXHIBITS**","topic":"sec","document":{"doc_type":"20-F/A","doc_date":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/1953021/0001213900-26-047696-index.html","accession_number":"0001213900-26-047696","cik":"0001953021","ticker":"MPU","issuer_name":"Mega Matrix Inc","edgar_url":"https://www.sec.gov/Archives/edgar/data/1953021/0001213900-26-047696-index.html","primary_entity_key":"0001953021","primary_entity_name":"Mega Matrix Inc"},"word_count":1090,"has_tables":true,"body_markdown":"** **\n\n**Item 19. EXHIBITS**\n\n \n\n**EXHIBIT INDEX**\n\n \n\n**Exhibit No.**\n \n**Description**\n\n1.1\n \n[Third Amended and Restated Memorandum of Association and Articles of Association of Mega Matrix Inc. (incorporated by reference to Exhibit 3.1 to the registrant’s Current Report on Form 6-K filed with the Commission on August 15, 2025).](http://www.sec.gov/Archives/edgar/data/1953021/000121390025077536/ea025343101ex3-1_mega.htm)\n\n2.1\n \n[Form of Warrant Certificate (Incorporated herein by reference to Exhibit 4.1 to MPU DE’s Report on Form 8-K filed with the Commission on January 18, 2024).](http://www.sec.gov/Archives/edgar/data/1036848/000121390024004291/ea191737ex4-1_megamatrix.htm)\n\n2.2\n \n[Form of Series A Common Stock Warrant (incorporated herein by reference to Exhibit 4.2 to the registrant’s Current Report on Form 8-K filed with the Commission on August 5, 2024).](http://www.sec.gov/Archives/edgar/data/1036848/000121390024065200/ea021048101ex4-2_mega.htm)\n\n2.3\n \n[Form of Series B Common Stock Warrant (incorporated herein by reference to Exhibit 4.3 to the registrant’s Current Report on Form 8-K filed with the Commission on August 5, 2024).](http://www.sec.gov/Archives/edgar/data/1036848/000121390024065200/ea021048101ex4-3_mega.htm)\n\n2.4\n \n[Form of Placement Agent Warrant (incorporated herein by reference to Exhibit 4.4 to the registrant’s Current Report on Form 8-K filed with the Commission on August 5, 2024).](http://www.sec.gov/Archives/edgar/data/1036848/000121390024065200/ea021048101ex4-4_mega.htm)\n\n2.5\n \n[Description of Securities (incorporated by reference to Exhibit 2.5 to the registrant’s annual report on Form 20-F filed with the Commission on March 28, 2025).](http://www.sec.gov/Archives/edgar/data/1953021/000101376225003608/ea023442501ex2-5_mega.htm)\n\n4.1\n \n[Form of Independent Director Agreement (Incorporated herein by reference to Exhibit 10.4 to MPU DE’s Report on Form 8-K filed with the Commission on October 1, 2021).](http://www.sec.gov/Archives/edgar/data/1036848/000121390021051095/ea148089ex10-4_aerocentury.htm)\n\n4.2+\n \n[Form of Employment Agreement (Incorporated herein by reference to Exhibit 10.5 to MPU DE’s Report on Form 8-K filed with the Commission on October 1, 2021).](http://www.sec.gov/Archives/edgar/data/1036848/000121390021051095/ea148089ex10-5_aerocentury.htm)\n\n4.3+\n \n[Amendment to Employment Agreement by and between AeroCentury Corp and Yucheng Hu, dated as of December 16, 2021 (Incorporated herein by reference to Exhibit 10.1 to MPU DE’s Report on Form 8-K filed with the Commission on December 17, 2021).](http://www.sec.gov/Archives/edgar/data/1036848/000121390021065830/ea152392ex10-1_aerocentury.htm)\n\n4.4\n \n[2021 Equity Incentive Plan (Incorporated herein by reference to Exhibit 10.1 to MPU DE’s Report on Form 8-K filed with the Commission on January 3, 2022).](http://www.sec.gov/Archives/edgar/data/1036848/000121390022000004/ea153198ex10-1_aerocen.htm)\n\n4.5\n \n[Form of Unit Subscription Agreement (Incorporated by reference to Exhibit 10.1 to MPU DE’s Report on Form 8-K filed on January 18, 2024).](http://www.sec.gov/Archives/edgar/data/1036848/000121390024004291/ea191737ex10-1_megamatrix.htm)\n\n4.6+\n \n[Form of Restricted Stock Unit Award Agreement under the 2021 Amended and Restated Equity Incentive Plan (Incorporated by reference to Exhibit 10.3 to MPU DE’s Report on  Form 8-K filed on January 19, 2024).](http://www.sec.gov/Archives/edgar/data/1036848/000121390024004665/ea191859ex10-3_megamatrix.htm)\n\n4.7\n \n[Form of Indemnification Agreement (incorporated herein by reference to Exhibit 10.1 to MPU DE’s Report on Form 8-K filed with the Commission on May 14, 2024)](https://www.sec.gov/Archives/edgar/data/1036848/000121390024042908/ea020595201ex10-1_megamat.htm)\n\n4.8\n \n[Form of Independent Director Agreement (incorporated herein by reference to Exhibit 10.2 to MPU DE’s Report on Form 8-K filed with the Commission on May 14, 2024).](https://www.sec.gov/Archives/edgar/data/1036848/000121390021051095/ea148089ex10-4_aerocentury.htm)\n\n4.9\n \n[Form of Share Subscription Agreement (incorporated herein by reference to Exhibit 10.1 to MPU DE’s Report on  Form 8-K filed with the Commission on May 9, 2024)](http://www.sec.gov/Archives/edgar/data/1036848/000121390024041040/ea020563601ex10-1_mega.htm)\n\n4.10\n \n[Form of Securities Purchase Agreement dated August 1, 2024 (incorporated herein by reference to Exhibit 10.1 to MPU DE’s Report on  Form 8-K filed with the Commission on August 5, 2024).](http://www.sec.gov/Archives/edgar/data/1036848/000121390024065200/ea021048101ex10-1_mega.htm)\n\n4.11\n \n[Form of Registration Rights Agreement, dated August 1, 2024 (incorporated herein by reference to Exhibit 10.2 to MPU DE’s Report on  Form 8-K filed with the Commission on August 5, 2024).](http://www.sec.gov/Archives/edgar/data/1036848/000121390024065200/ea021048101ex10-2_mega.htm)\n\n \n\n3\n\n \n\n \n\n4.12\n \n[Share Exchange Agreement dated August 15, 2024 (incorporated herein by reference to Exhibit 10.1 to MPU DE’s Current Report on Form 8-K filed with the Commission on August 16, 2024).](http://www.sec.gov/Archives/edgar/data/1036848/000121390024070267/ea021152101ex10-1_mega.htm)\n\n4.13\n \n[Form of Repurchase Agreement (incorporated herein by reference to Exhibit 4.1 to the registrant’s Current Report on Form 6-K filed with the Commission on December 11, 2024).](http://www.sec.gov/Archives/edgar/data/1953021/000121390024107938/ea022415701ex4-1_megamatrix.htm)\n\n4.14\n \n[Form of Subscription Agreement (incorporated herein by reference to Exhibit 4.2 to the registrant’s Current Report on Form 6-K filed with the Commission on December 11, 2024).](http://www.sec.gov/Archives/edgar/data/1953021/000121390024107938/ea022415701ex4-2_megamatrix.htm)\n\n4.15\n \n[Third Amended and Restated Agreement and Plan of Merger (incorporated by reference to Exhibit 2.1 to the Form F-4, as amended, filed with the Commission on August 7, 2024).](http://www.sec.gov/Archives/edgar/data/1953021/000101376224003211/ea0210303-f4a6_megamatrix.htm)\n\n4.16\n \n[At The Market Offering Agreement, dated February 18, 2025, by and between Mega Matrix Inc. and H.C. Wainwright & Co., LLC (incorporated by reference to Exhibit 10.1 to the registrant’s Current Report on Form 6-K filed with the Commission on February 18, 2025).](http://www.sec.gov/Archives/edgar/data/1953021/000121390025014895/ea023133001ex10-1_megamatrix.htm)\n\n4.17\n \n[Form of Standard Indemnification Agreement (Incorporated by reference to Exhibit 10.2 to the Company’s Report on Form 6-K filed with the Commission on June 30, 2025)](http://www.sec.gov/Archives/edgar/data/1953021/000121390025059250/ea024731601ex10-2_mega.htm)\n\n4.18\n \n[Form of Securities Purchase Agreement  (incorporated by reference to Exhibit 10.1 to the registrant’s Current Report on Form 6-K filed with the Commission on July 25, 2025).](http://www.sec.gov/Archives/edgar/data/1953021/000121390025067479/ea025015301ex10-1_megamatrix.htm)\n\n4.19\n \n[Master Purchase And Sale Agreement For Digital Assets With A1 Ltd (Incorporated by reference to Exhibit 10.1 to the Company’s Amendment No.1 to Form F-3 filed with the Commission on November 25, 2025)](http://www.sec.gov/Archives/edgar/data/1953021/000121390025114823/ea026591701ex10-1_megamatrix.htm)\n\n4.20\n \n[Custody Agreement With Matrix Trust Company Limited (Incorporated by reference to Exhibit 10.2 to the Company’s Amendment No.1 to Form F-3 filed with the Commission on November 25, 2025)](http://www.sec.gov/Archives/edgar/data/1953021/000121390025114823/ea026591701ex10-2_megamatrix.htm)\n\n8.1*\n \n[Subsidiaries](http://www.sec.gov/Archives/edgar/data/0001953021/000121390026044335/ea028186001ex8-1.htm)\n\n11.1\n \n[Code of Ethics (incorporated by reference to Exhibit 11.1 to the registrant’s annual report on Form 20-F filed with the Commission on March 28, 2025).](http://www.sec.gov/Archives/edgar/data/1953021/000101376225003608/ea023442501ex11-1_mega.htm)\n\n11.2\n \n[Insider Trading Policy (incorporated by reference to Exhibit 11.2 to the registrant’s annual report on Form 20-F filed with the Commission on March 28, 2025).](http://www.sec.gov/Archives/edgar/data/1953021/000101376225003608/ea023442501ex11-2_mega.htm)\n\n12.1**\n \n[Certifications of the Chief Executive Officer under Section 302 of the Sarbanes-Oxley Act.](ea028779101ex12-1.htm)\n\n12.2**\n \n[Certifications of the Chief Financial Officer under Section 302 of the Sarbanes-Oxley Act.](ea028779101ex12-2.htm)\n\n13.1**\n \n[Certifications of the Chief Executive Officer under Section 906 of the Sarbanes-Oxley Act.](ea028779101ex13-1.htm)\n\n13.2**\n \n[Certifications of the Chief Financial Officer under Section 906 of the Sarbanes-Oxley Act.](ea028779101ex13-2.htm)\n\n15.1*\n \n[Consent of Audit Alliance LLP](http://www.sec.gov/Archives/edgar/data/0001953021/000121390026044335/ea028186001ex15-1.htm)\n\n97\n \n[Clawback Policy (incorporated by reference to Exhibit 97 to the MPU DE’s Form 10-K filed with the Commission on March 18, 2024)](http://www.sec.gov/Archives/edgar/data/1036848/000121390024023493/ea020101701ex97_megamatrix.htm)\n\n101.INS**\n \nInline XBRL Instance Document\n\n101.SCH**\n \nInline XBRL Taxonomy Extension Schema\n\n101.CAL**\n \nInline XBRL Taxonomy Extension Calculation Linkbase\n\n101.DEF**\n \nInline XBRL Taxonomy Extension Definition Linkbase\n\n101.LAB**\n \nInline XBRL Taxonomy Extension Label Linkbase\n\n101.PRE**\n \nInline XBRL Taxonomy Extension Presentation Linkbase\nDocument\n\n104**\n \nCover Page Interactive Data File (formatted as Inline\nXBRL and contained in Exhibit 101)\n\n \n\n*+*Management\ncontract or compensatory plan or arrangement.\n\n \n\n*Previously\nfiled with the Original Filing.\n\n \n\n**File\nor Furnished, as applicable. herewith.\n\n \n\n4\n\n \n\n \n\n**SIGNATURES**\n\n \n\nThe registrant hereby certifies\nthat it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign\nthis annual report on its behalf.\n\n \n\n \n**Mega Matrix Inc.**\n\n \n \n \n\n \nBy:\n/s/ Yucheng Hu\n\n \nName: \nYucheng Hu\n\n \nTitle:  \nChief Executive Officer\n\n \n \n \n\nDate: April 27 2026\n \n \n\n \n\n5\n\n \n\nU.S. GAAP\n0001953021\ntrue\nFY\n\n0001953021\n\n2025-01-01\n2025-12-31\n\n0001953021\n\ndei:BusinessContactMember\n\n2025-01-01\n2025-12-31\n\n0001953021\n\nus-gaap:CommonClassAMember\n\n2025-12-31\n\n0001953021\n\nus-gaap:CommonClassBMember\n\n2025-12-31\n\n0001953021\n\nus-gaap:CommonClassCMember\n\n2025-12-31\n\nxbrli:shares"}