Company: MAGH
Filing Date: 2025-02-24
Form Type: DRS/A
Source: 0001493152-25-008050
Chunk: 230

Company: Magnitude International Ltd
Filing Date: 2025-02-24
Form: DRS/A
Chunk 230
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   1,285,607 |   |     |     971,736 |   |

| F-49 |

<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>

A reconciliation of liabilities arising from financing activities as follows:

|             |     |       May 
   1, 2024 |     | Principal    
 and interest 
 payment      |   |     | Non-cash 
  changes 
 Interest 
 expenses |     | October 
     31, 
    2024 |
|:------------|:----|----------:|:----|:-------------|:--|:----|---------:|:----|--------:|
|             |     |       SGD |     | SGD          |   |     |      SGD |     |     SGD |
| Bank        
 borrowings  |     | 1,119,444 |     | (252,558     | ) |     |   29,171 |     | 896,057 |
| Lease       
 liabilities |     |   528,585 |     | (16,131      | ) |     |    5,637 |     | 518,091 |

|             |     |     May 
 1, 2023 |     | Principal    
 and interest 
 payment      |   |     | Non-cash 
  changes 
 Interest 
 expenses |     | October 
     31, 
    2023 |
|:------------|:----|--------:|:----|:-------------|:--|:----|---------:|:----|--------:|
|             |     |     SGD |     | SGD          |   |     |      SGD |     |     SGD |
| Bank        
 borrowings  |     | 835,878 |     | (170,368     | ) |     |   11,483 |     | 676,993 |
| Lease       
 liabilities |     | 545,021 |     | (12,453      | ) |     |    5,855 |     | 538,423 |

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

consolidated financial statements.</div>

| F-50 |

<div align='center