Company: MAGH
Filing Date: 2025-02-24
Form Type: DRS/A
Source: 0001493152-25-008050
Chunk: 279

Company: Magnitude International Ltd
Filing Date: 2025-02-24
Form: DRS/A
Chunk 279
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 |     |             |     |      |     |      (1,750 | ) |
| Total comprehensive income attributable to  equity                             
 owners of the Company                                                          |     |       194,998 |   |     |             |     |      |     |     194,998 |   |
| Earnings per share attributable to owners of the Company                       |     |               |   |     |             |     |      |     |             |   |
| Basic and diluted earnings per share                                           |     |          0.20 |   |     |             |     |   -1 |     |        0.08 |   |
|                                                                                |     |       October 
   31,    2024 |   |     |             |     |      |     |     October 
 31,    2024 |   |
| Weighted average number of ordinary shares used in computing basic and diluted 
 earnings                                                                       |     |     1,000,000 |   |     |   1,500,000 |     |   -1 |     |   2,500,000 |   |

| (A) | Derived                                                                                               
 from the unaudited interim condensed consolidated statement of profit or loss and other comprehensive 
 income of the Company for the six months ended October 31, 2024.                                      |
|:----|:------------------------------------------------------------------------------------------------------|
| (1) | On                                                                                                    
 an as adjusted basis to reflect the sale of 1,500,000 ordinary shares in the offering at              
 the assumed public offering price of US$4 per share.                                                  |

| F-91 |

<div align='center'>CAPITALIZATION</div>

The following table sets forth our capitalization as of October 31, 2024 presented on:

- an actual basis; and

- on an as adjusted basis to reflect the issuance and sale of the Ordinary Shares by us in this offering at the initial public offering price of US$4 per Ordinary Share, the mid-point of the estimated initial public offering price range, after deducting the estimated discounts, non-accountable expense allowance and the estimated offering expenses payable by us and the interim exempt (one-tier) dividend of SGD2.20 per share amounting to SGD1.1 million declared on November 18, 2024.

|                                                                                                                        |     | As of October 31, 2024 |           |   |     |     |           |   |     |             |           |   |     |