Company: MAGH
Filing Date: 2025-09-15
Form Type: 20-F
Source: 0001493152-25-013424
Chunk: 175

Company: Magnitude International Ltd
Filing Date: 2025-09-15
Form: 20-F
Item: Item 19
Chunk 175
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 through a combination of funds
generated from operations and bank borrowings, if necessary. The director is satisfied that funds are available to finance the operations
of the Group.

MAGNITUDE
INTERNATIONAL LTD AND ITS SUBSIDIARIES

NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS

  24.      Financial                    
           risk management (Continued)  
 ────────────────────────────────────────

Liquidity
risk(Continued)

Analysis
of financial instruments by remaining contractual maturities

The
table below summarizes

Schedule of financial
instruments by remaining contractual maturities

                                                        Carrying value                     Contractual cash flows                                                            
                                                        SGD                                SGD                                                                               
  April 30, 2025                                                                                                                                                             
 ─────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Trade and other payables (excluded GST payables)                          5,248,011                                  5,248,011      5,248,011      -              -        
  Borrowings                                                                2,336,864                                  2,764,287        614,056      1,408,360      741,871  
  Total                                                                     7,584,875                                  8,012,298      5,862,067      1,408,360      741,871  
  April 30, 2024                                                                                                                                                             
  Trade and other payables (excluded GST payables)                          3,794,636                                  3,794,636      3,794,636      -              -        
  Borrowings                                                                1,648,029                                  1,949,132        499,592      652,574        796,966  
  Total                                                                     5,442,665                                  5,743,768      4,294,228      652,574        796,966  

Market
risk

Market
risk is the risk that changes in market prices, such as interest rates and foreign exchange rates will affect the Group’s profit
or loss. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimizing
the return on risk.

Interest
rate risk

Interest
rate risk is the risk that the fair value or future cash flows of the Group’s financial instruments will fluctuate because of changes
in market interest rates. The Group’s exposure to interest rate