Company: MAGH
Filing Date: 2025-07-18
Form Type: F-1/A
Source: 0001641172-25-020173
Chunk: 212

Company: Magnitude International Ltd
Filing Date: 2025-07-18
Form: F-1/A
Chunk 212
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757 |   |     | 1,088,850 |   |
| Less: Allowance for expected credit losses |     |   (50,748 | ) |     |   (59,582 | ) |     |   (43,695 | ) |
|                                            |     | 1,841,701 |   |     | 1,425,175 |   |     | 1,045,155 |   |
| Other receivables                          |     |           |   |     |           |   |     |           |   |
| - shareholders                             |     |    83,538 |   |     |    85,443 |   |     |    62,660 |   |
| - third parties                            |     | 2,150,190 |   |     |   418,862 |   |     |   307,173 |   |
| Less: Allowance for expected credit losses |     |  (318,886 | ) |     |  (398,607 | ) |     |  (292,319 | ) |
| Deposits                                   |     |   179,304 |   |     |   227,851 |   |     |   167,096 |   |
| Prepayments                                |     |    23,747 |   |     |    31,660 |   |     |    23,218 |   |
| Sundry receivables                         |     |    23,235 |   |     |         - |   |     |         - |   |
|                                            |     | 2,141,128 |   |     |   365,209 |   |     |   267,828 |   |
| Total trade and other receivables          |     | 3,982,829 |   |     | 1,790,384 |   |     | 1,312,983 |   |

| F-24 |

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

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</div>

| 6. | Trade                             
 and other receivables (Continued) |

Trade receivables are unsecured, non-interest bearing and are generally settled within 35 days (2023: 35 days) credit terms.

Other receivables from shareholders represents proceeds from issuance of share capital of the Company as disclosed in