Company: MAGH
Filing Date: 2025-06-10
Form Type: F-1/A
Source: 0001641172-25-014489
Chunk: 269

Company: Magnitude International Ltd
Filing Date: 2025-06-10
Form: F-1/A
Chunk 269
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31, 2024.

The movement in allowance for expected credit losses of trade and other receivables computed based on lifetime ECL was as follows:

|                                 |     |     |     April 
 30,  2024 |     |     |   October 
 31,  2024 |     |     |   October 
 31,  2024 |
|:--------------------------------|:----|:----|----------:|:----|:----|----------:|:----|:----|----------:|
|                                 |     | SGD |           |     | SGD |           |     | USD |           |
| Trade receivables               |     |     |           |     |     |           |     |     |           |
| At beginning of financial year  |     |     |    50,748 |     |     |    59,582 |     |     |    45,036 |
| Addition                        |     |     |     8,834 |     |     |     4,608 |     |     |     3,483 |
| At end of financial year/period |     |     |    59,582 |     |     |    64,190 |     |     |    48,519 |
| Other receivables               |     |     |           |     |     |           |     |     |           |
| At beginning of financial year  |     |     |   318,886 |     |     |   398,607 |     |     |   301,290 |
| Addition                        |     |     |    79,721 |     |     |     1,200 |     |     |       907 |
| At end of financial year/period |     |     |   398,607 |     |     |   399,807 |     |     |   302,197 |

| F-68 |

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

NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

| 8. | Contract           
 assets/liabilities |

|                      |     |     April 
 30,  2024 |   |     |   October 
 31,  2024 |   |     |   October 
 31,  2024 |   |
|:---------------------|