Company: MAGH
Filing Date: 2025-03-20
Form Type: DRS/A
Source: 0001641172-25-000048
Chunk: 224

Company: Magnitude International Ltd
Filing Date: 2025-03-20
Form: DRS/A
Chunk 224
---
 follows:

|                                                       |     |     April 
  30, 2023 |     |     April 
  30, 2024 |     |     April 
  30, 2024 |
|:------------------------------------------------------|:----|----------:|:----|----------:|:----|----------:|
|                                                       |     |       SGD |     |       SGD |     |       USD |
| Financial assets measured at amortized cost           |     |           |     |           |     |           |
| Financial assets at fair value through profit or loss |     |   172,412 |     |   439,817 |     |   322,541 |
| Trade and other receivables (excluded prepayments)    |     | 3,959,082 |     | 1,758,724 |     | 1,289,765 |
| Contract assets                                       |     | 2,570,486 |     | 3,418,818 |     | 2,507,201 |
| Cash and cash equivalents                             |     | 1,613,282 |     | 1,868,461 |     | 1,370,241 |
| Total financial assets measured at amortized cost     |     | 8,315,262 |     | 7,485,820 |     | 5,489,748 |
| Financial liabilities measured at amortized cost      |     |           |     |           |     |           |
| Trade and other payables (excluded GST payables)      |     | 6,139,682 |     | 3,794,636 |     | 2,782,807 |
| Borrowings                                            |     | 1,380,899 |     | 1,648,029 |     | 1,208,587 |
| Total                                                 
 financial liabilities measured at amortized cost      |     | 7,520,581 |     | 5,442,665 |     | 3,991,394 |

| F-42 |

<div align='center'>MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</div>

| 25. | Fair                            
 value of assets and liabilities |

Fair value hierarchy

The Group categorises fair value measurements using a fair value hierarchy that is dependent on the valuation inputs used as follows:

| ● | Level                                                                               
 1 –