Company: MAGH
Filing Date: 2025-05-28
Form Type: F-1
Source: 0001641172-25-012644
Chunk: 264

Company: Magnitude International Ltd
Filing Date: 2025-05-28
Form: F-1
Chunk 264
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280 | ) |
| Balance at October 31, 2024 |     |   100,925 |     |    120,471 |   |     |   38,477 |     |    7,153 |   |     |   198,594 |   |     |       75,402 |   |     |   31,506 |   |     |     4,808 |     |   577,336 |   |     | 436,385 |   |
| Carrying amount             |     |           |     |            |   |     |          |     |          |   |     |           |   |     |              |   |     |          |   |     |           |     |           |   |     |         |   |
| Balance at April 30, 2024   |     |   589,002 |     |     15,225 |   |     |   20,970 |     |        - |   |     |    10,258 |   |     |        9,909 |   |     |   27,771 |   |     |         - |     |   673,135 |   |     | 508,795 |   |
| Balance at October 31, 2024 |     |   579,075 |     |      2,889 |   |     |    7,944 |     |        - |   |     |     4,783 |   |     |        2,154 |   |     |   21,294 |   |     |         - |     |   618,139 |   |     | 467,225 |   |

Leasehold property with carrying amount of SGD579,075 (April 30, 2024: SGD589,002) is mortgaged to secure bank borrowings (Note 12).

Right-of-use assets acquired under leasing arrangements are presented together with the owned assets of the same class. Details of such leased assets are disclosed in Note 12.

| F-66 |

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

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

| 5. | Financial                                   
 assets at fair value through profit or loss |

|                                             |     |     April 
 30,