Company: MAGH
Filing Date: 2025-06-25
Form Type: F-1/A
Source: 0001641172-25-016431
Chunk: 179

Company: Magnitude International Ltd
Filing Date: 2025-06-25
Form: F-1/A
Chunk 179
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| Consolidated Statement of Changes in Equity for the Years Ended April 30, 2023 and 2024                             |     | F-5  |
| Consolidated Statement of Cash Flows for the Years Ended April 30, 2023 and 2024                                    |     | F-6  |
| Notes to Consolidated Financial Statements                                                                          |     | F-8  |

| Report of Independent Registered Public Accounting Firm                                                                                                
 Unaudited Interim Condensed Consolidated Statement of Financial Position as of April 30, 2024 and October 31, 2024                                     
 Unaudited Interim Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income for the Six Months Ended October 31, 2023 and 2024 |     | Page 
 F-45 
 F-46 
 F-47 |
|:-------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Unaudited Interim Condensed Consolidated Statement of Changes in Equity for the Six Months Ended October 31, 2023 and 2024                             |     | F-48 |
| Unaudited Interim Condensed Consolidated Statement of Cash Flows for the Six Months Ended October 31, 2023 and 2024                                    |     | F-49 |
| Notes to Unaudited Interim Condensed Consolidated Financial Statements                                                                                 |     | F-51 |

|                                                              |     | Page |
| Unaudited pro forma condensed combined financial information |     | F-87 |

| F-1 |

<div align='center'>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

| To: | The Board of Directors  
 and Stockholders of     |
|     | Magnitude International 
 Ltd                     |

Opinion on the Financial Statements

We have audited the accompanying consolidated statements of financial position of Magnitude International Ltd and its subsidiaries (the “Company”) as of April 30, 2023 and 2024, and the related consolidated statements of profit or loss and other comprehensive income, changes in equity, and cash flows for each of the years in the two-years period ended April 30, 2024, and the related notes (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of April 30, 2023 and 2024, and the results of its operations and its cash flows for each of the years in the two-years