Company: MAGH
Filing Date: 2025-06-10
Form Type: F-1/A
Source: 0001641172-25-014489
Chunk: 240

Company: Magnitude International Ltd
Filing Date: 2025-06-10
Form: F-1/A
Chunk 240
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 persons responsible for financial and accounting matters. It is substantially less in scope than an audit conducted in accordance with standards of the PCAOB, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

WWC, P.C.
Certified Public Accountants
PCAOB ID No. 1171

We have served as the Company’s auditor since 2024.

San Mateo, California
February 24, 2025, except for Notes 1 and 30, as to which the date is March 20, 2025, Notes 1, 10 and 30, as to which the date is May 28, 2025 to reflect the effects of a share split and surrender

| F-45 |

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

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF

FINANCIAL POSITION

AS OF APRIL 30, 2024 AND OCTOBER 31, 2024</div>

|                                               |     | Note |    |     |      April 
  30,  2024 |   |     |    October 
  31,  2024 |   |     |    October 
  31,  2024 |   |
|:----------------------------------------------|:----|:-----|---:|:----|-----------:|:--|:----|-----------:|:--|:----|-----------:|:--|
|                                               |     |      |    |     |        SGD |   |     |        SGD |   |     |        USD |   |
| ASSETS                                        |     |      |    |     |            |   |     |            |   |     |            |   |
| Non-current assets                            |     |      |    |     |            |   |     |            |   |     |            |   |
| Property, plant and equipment                 |     |      |  4 |     |    673,135 |   |     |    618,139 |