Company: MAGH
Filing Date: 2025-06-25
Form Type: F-1/A
Source: 0001641172-25-016431
Chunk: 66

Company: Magnitude International Ltd
Filing Date: 2025-06-25
Form: F-1/A
Chunk 66
---
207,791 for the twelve months ended April 30, 2023. The cost of sales increase during the twelve months ended April 30, 2024 corresponded with the increase in revenue as more projects were completed.

| 49 |

Distribution Costs

Our distribution costsare comprised mainly of advertisement expenses, local transportation expenses, entertainment expenses, gifts and donations, subscriptions and memberships and sponsorships. The following table sets forth the breakdown of our selling and distribution expenses for the twelve months ended April 30, 2023 and 2024:

|                           |     | Financial Years Ended April 30, |         |     |   |       |     |      |         |     |   |       |
|                           |     |                            2023 |         |     |   |       |     | 2024 |         |     |   |       |
|                           |     |                              S$ |         |     | % |       |     |   S$ |         |     | % |       |
| Advertisement expenses    |     |                                 |     797 |     |   |   0.5 |     |      |       - |     |   |     - |
| Entertainment             |     |                                 |  21,469 |     |   |  14.6 |     |      |  36,610 |     |   |  26.7 |
| Gifts & Donations         |     |                                 |   5,500 |     |   |   3.8 |     |      |  16,715 |     |   |  12.2 |
| Subscriptions/Memberships |     |                                 |  33,431 |     |   |  22.7 |     |      |  14,472 |     |   |  10.6 |
| Sponsorships              |     |                                 |   1,500 |     |   |   1.0 |     |      |   1,500 |     |   |   1.1 |
| Transportation            |     |                                 |  84,345 |     |   |  57.4 |     |      |  67,640 |     |   |  49.4 |
| Total                     |     |                                 | 147,042 |     |   | 100.0 |     |      | 136,937 |     |   | 100.0 |

Our