Company: MAGH
Filing Date: 2025-03-20
Form Type: DRS/A
Source: 0001641172-25-000048
Chunk: 229

Company: Magnitude International Ltd
Filing Date: 2025-03-20
Form: DRS/A
Chunk 229
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      |     |     921,314 |   |     |    194,998 |   |     |    147,391 |   |
| Earnings                                                       
 per share attributable to owners of the                        
 Company                                                        |     |      |     |             |   |     |            |   |     |            |   |
| Basic and diluted earnings per share*                          |     |      |     |        0.92 |   |     |       0.20 |   |     |       0.15 |   |
|                                                                |     |      |     |             |   |     |    October 
  31,  2023 |   |     |    October 
  31,  2024 |   |
| Weighted average number of ordinary shares                     
 used in computing basic and                                    
 diluted earnings*                                              |     |      |     |             |   |     |  1,000,000 |   |     |  1,000,000 |   |

* Giving retroactive effect to reflect the reorganization and issuance of ordinary shares which are detailed in Note 1.

<div align='center'>The accompanying notes are an integral part of these unaudited interim condensed

consolidated financial statements.</div>

| F-47 |

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

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF

CHANGES IN EQUITY

FOR THE SIX MONTHS ENDED OCTOBER 31, 2023 AND 2024</div>

|                                                                         |     | Share capital* |     | Merger reserve |     | Foreign currency translation reserve |   |     | Other      
 reserve    |   |     | Retained earnings |   |     | Total equity attributable to owners of the Company |   |
|                                                                         |     |            SGD |     |            SGD |     |                                  SGD |   |     | SGD        |   |     |               SGD |   |     |                                                SGD |   |
| Balance at May 1, 2023                                                  |     |         86,585 |     |        749,999 |     |                               (3,045 | ) |     | (1,846,763 | ) |     |         1,153,437 |   |     |                                            140,213 |   |
| Profit for the period                                                   |     |              - |