Company: MAGH
Filing Date: 2025-09-15
Form Type: 20-F
Source: 0001493152-25-013424
Chunk: 31

Company: Magnitude International Ltd
Filing Date: 2025-09-15
Form: 20-F
Item: Item 3
Chunk 31
---
 provisions of the securities rules and regulations
in the United States that are applicable to U. S. domestic issuers, including:

(a)
the rules under the Exchange Act requiring the filing of quarterly reports on Form 10-Q or current reports on Form 8-K with the SEC;

(b)
the sections of the Exchange Act regulating the solicitation of proxies, consents or authorizations in respect of a security registered
under the Exchange Act;

(c)
the sections of the Exchange Act requiring insiders to file public reports of their share ownership and trading activities and liability
for insiders who profit from trades made in a short period of time; and

(d)
the selective disclosure rules by issuers of material non-public information under Regulation FD.

We
will be required to file an annual report on Form 20-F within four (4) months after the end of each fiscal year. In addition, we intend
to publish our financial results on a semi-annual basis through press releases distributed pursuant to the rules and regulations of Nasdaq.
Press releases relating to financial results and material events will also be furnished to the SEC on Form 6-K. However, the information
we are required to file with or furnish to the SEC will be less extensive and less timely compared to that required to be filed with
the SEC by U. S. domestic issuers. As a result, you may not be afforded the same protections or information that would be made available
to you if you were investing in a U. S. domestic issuer.

Due
to our status as a foreign private issuer, we have adopted IFRS accounting principles, which are different from accounting principles
under U. S. GAAP.

We
have adopted and presented our financial statements in accordance with IFRS accounting principles. IFRS is an internationally recognized
body of accounting principles that are used by many companies outside of the United States to prepare their financial statements, and
the SEC permits foreign private issuers such as the Company to prepare and file their financial statements in accordance with IFRS rather
than U. S. GAAP. IFRS accounting principles are different from those of U. S. GAAP, and SEC rules do not require us to provide a reconciliation
of IFRS accounting principles to those of U. S. GAAP. Our financial information and reported earnings for historical or future periods
could be significantly different if they were prepared in accordance with U. S. GAAP. As a result, you may not be able to meaningfully