Company: MAGH
Filing Date: 2025-09-15
Form Type: 20-F
Source: 0001493152-25-013424
Chunk: 177

Company: Magnitude International Ltd
Filing Date: 2025-09-15
Form: 20-F
Item: Item 19
Chunk 177
---
 74,218  

A 1 1

Schedule
of increase/(decrease) profit or loss that all other variables remain constant

                       April 30, 2023                 April 30, 2024                   April 30, 2025                 April 30, 2025  
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
                       Profit or loss                                                                                                 
                       April 30, 2023                 April 30, 2024                   April 30, 2025                 April 30, 2025  
                       SGD                            SGD                              SGD                            USD             
  USD against SGD                                                                                                                     
  - Strengthened                             254                            1,316                            969                      
  - Weakened                               ( 254                          ( 1,316                          ( 969                      

25. Financial instruments by category

At
the reporting date, the aggregate carrying amounts of financial assets and receivables and financial liabilities at amortized cost were
as follows:

Schedule
of Financial Instruments Aggregate Carrying Amount

                                                              April 30, 2024                     April 30, 2025                     April 30, 2025                 
                                                              SGD                                SGD                                USD                            
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Financial assets measured at amortized cost                                                                                                                      
  Trade and other receivables (excluded prepayments)                              1,758,724                          1,289,731                            987,996  
  Contract assets                                                                 3,418,818                          4,192,619                          3,211,750  
  Cash and cash equivalents                                                       1,868,461                            759,891                            582,113  
  Total financial assets measured at amortized cost                               7,046,003                          6,242,241                          4,781,859  
  Financial liabilities measured at amortized cost                                                                                                                 
  Trade and other payables (excluded GST payables)                                3,794,636                          5,248,011                          4,020,232  
  Borrowings                                                                      1,648,029                          2,336,864                          1,790,152  
  Total financial liabilities measured at amortized cost                          5,442,665                          7,584,875                          5,810,384  

MAGNITUDE
INTERNATIONAL LTD