Company: MAGH
Filing Date: 2025-02-24
Form Type: DRS/A
Source: 0001493152-25-008050
Chunk: 229

Company: Magnitude International Ltd
Filing Date: 2025-02-24
Form: DRS/A
Chunk 229
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65,446 |     | 755,857 |     |                       (2,184 | ) |     |                     423,954 |   |     |                           1,243,073 |   |

* 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-48 |

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

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS

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

|                                                                                          |     | Note |     |     October 
 31,    2023 |   |     |     October 
 31,    2024 |   |     |     October 
 31,    2024 |   |
|:-----------------------------------------------------------------------------------------|:----|-----:|:----|------------:|:--|:----|------------:|:--|:----|------------:|:--|
|                                                                                          |     |      |     |         SGD |   |     |         SGD |   |     |         USD |   |
| Cash flows from operating activities                                                     |     |      |     |             |   |     |             |   |     |             |   |
| Profit before income tax                                                                 |     |      |     |     925,498 |   |     |     198,152 |   |     |     149,775 |   |
| Adjustments for:                                                                         |     |      |     |             |   |     |             |   |     |             |   |
| Fair value changes on financial assets at fair value                                     
 through profit or loss                                                                   |     |      |     |        (481 | ) |     |      (7,681 | ) |     |      (5,806 | ) |
| Unrealized foreign exchange difference                                                   |     |      |     |      (1,502 | ) |     |      10,851 |   |     |       8,201 |   |
| Depreciation of property, plant and equipment                                            |     |    4 |     |      52,129 |   |     |      54,996 |   |