Company: MAGH
Filing Date: 2025-07-18
Form Type: F-1/A
Source: 0001641172-25-020173
Chunk: 276

Company: Magnitude International Ltd
Filing Date: 2025-07-18
Form: F-1/A
Chunk 276
---
 SGD |     |   Total 
     USD |
|:--------------|:----|:-----------------|:----|:-----------|:----|:-----------------------------------|:----|--------:|:----|------------:|:----|--------:|:----|--------:|
| Property loan |     | SGD612,000       |     | August     
 2044       |     | At the bank’s prevailing CPL Board 
 Rate with monthly rests            |     |  21,058 |     |     497,033 |     | 518,091 |     | 391,603 |

| (c) | Amounts                                         
 relating to leases recognized in profit or loss |

|                                       |     |   October 
 31,  2023 |     |   October 
 31,  2024 |     |   October 
 31,  2024 |
|:--------------------------------------|:----|----------:|:----|----------:|:----|----------:|
|                                       |     |       SGD |     |       SGD |     |       USD |
| Expense relating to short-term leases |     |         - |     |    85,860 |     |    64,898 |
| Depreciation of leasehold             
 property                              
 and motor vehicles                    |     |    19,143 |     |    16,404 |     |    12,399 |
| Interest expense on lease liabilities |     |     5,855 |     |     5,637 |     |     4,261 |
|                                       |     |    24,998 |     |   107,901 |     |    81,558 |

| (d) | Total         
 cash outflows |

For the six months ended October 31, 2023 and 2024, the Group had total cash outflows for leases of SGD12,453 and SGD101,991 respectively.

| F-73 |

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

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

| 13. | Deferred        
 tax liabilities |

Movements in deferred tax liabilities during the financial year/period were as follows:

|                                               |     |          At 
 May 1, 2023 |     | Recognized        
 in profit or loss |   |     |                 At 
 May 1,