Company: MAGH
Filing Date: 2025-07-18
Form Type: F-1/A
Source: 0001641172-25-020173
Chunk: 289

Company: Magnitude International Ltd
Filing Date: 2025-07-18
Form: F-1/A
Chunk 289
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 (April 30, 2024: 78%) of total retention sum receivables. The Group has credit policies and procedures in place to minimize and mitigate its credit risk exposure.

Liquidity risk

Liquidity risk refers to the risk that the Group will encounter difficulties in meeting its short-term obligations due to shortage of funds. The Group’s exposure to liquidity risk arises primarily from mismatches of the maturities of financial assets and liabilities. It is managed by matching the payment and receipt cycles. The Group finances its working capital requirements through a combination of funds generated from operations and bank borrowings, if necessary. The director is satisfied that funds are available to finance the operations of the Group.

| F-82 |

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

NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

| 24. | Financial                   
 risk management (Continued) |

Liquidity risk (Continued)

Analysis of financial instruments by remaining contractual maturities

The table below summaries the maturity profile of the Group’s financial liabilities at the end of reporting period/year based on contractual undiscounted repayments obligations:

| October 31, 2024         |     | Carrying value 
            SGD |     | Contractual cash flows 
                    SGD |     | Within 1 year 
           SGD |     | Within 2 to 5 years 
                 SGD |     | After 5 years 
           SGD |
|:-------------------------|:----|---------------:|:----|-----------------------:|:----|--------------:|:----|--------------------:|:----|--------------:|
| Trade and other payables 
 (excluded GST payables)  |     |      4,319,491 |     |              4,319,491 |     |     4,319,491 |     |                   - |     |             - |
| Borrowings               |     |      1,414,148 |     |              1,690,698 |     |       356,346 |     |             573,506 |     |       760,846 |
| Total                    |     |      5,733,639 |     |              6,010,189 |     |     4,675,837 |     |             573,506 |     |       760,846 |
| April 30, 202