Company: MAGH
Filing Date: 2025-07-18
Form Type: F-1/A
Source: 0001641172-25-020173
Chunk: 222

Company: Magnitude International Ltd
Filing Date: 2025-07-18
Form: F-1/A
Chunk 222
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96,856 |     | (17,508                      | ) |     |            79,348 |     |         58,190 |

| F-30 |

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

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</div>

| 13. | Trade              
 and other payables |

|                                |     |     April 
  30, 2023 |     |     April 
  30, 2024 |     |     April 
  30, 2024 |
|:-------------------------------|:----|----------:|:----|----------:|:----|----------:|
|                                |     |       SGD |     |       SGD |     |       USD |
| Trade payables:                |     |           |     |           |     |           |
| - third parties                |     | 2,847,790 |     | 2,614,237 |     | 1,917,158 |
| Other payables:                |     |           |     |           |     |           |
| Amount due to a director       |     |    14,308 |     |    55,899 |     |    40,994 |
| Other payables                 |     |     9,872 |     |    10,002 |     |     7,335 |
| GST payables, net              |     |         - |     |    49,360 |     |    36,198 |
| Accrued expenses               |     | 3,267,712 |     | 1,114,498 |     |   817,320 |
|                                |     | 3,291,892 |     | 1,229,759 |     |   901,847 |
| Total trade and other payables |     | 6,139,682 |     | 3,843,996 |     | 2,819,005 |

Trade payables are non-interest bearing and are normally settled within 45 days (2023: 45 days).

The amount due to a director is non-trade in nature, unsecured, non-interest bearing and repayable on demand.

Accrued expenses mainly consist of accrued professional fees and subcontractors’ costs.

| 14. | Provision |

|                   |     |    April 
 30, 2023 |     | April