Company: MAGH
Filing Date: 2025-03-20
Form Type: DRS/A
Source: 0001641172-25-000048
Chunk: 230

Company: Magnitude International Ltd
Filing Date: 2025-03-20
Form: DRS/A
Chunk 230
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 |     |                                      |   |     |            |   |     |                   |   |     |                                                    |   |
| Exchange differences on translating foreign operations                  |     |              - |     |              - |     |                               (1,750 | ) |     | -          |   |     |                 - |   |     |                                             (1,750 | ) |
| Total comprehensive income attributable to equity owners of the Company |     |              - |     |              - |     |                               (1,750 | ) |     | -          |   |     |           196,748 |   |     |                                            194,998 |   |
| Dividend paid/payable (Note 29)                                         |     |              - |     |              - |     |                                    - |   |     | -          |   |     |          (500,000 | ) |     |                                           (500,000 | ) |
| Balance at October 31, 2024                                             |     |         86,585 |     |        999,999 |     |                               (2,890 | ) |     | (1,846,763 | ) |     |         2,407,654 |   |     |                                          1,644,585 |   |
| Balance at October 31, 2024 (USD)                                       |     |         65,446 |     |        755,857 |     |                               (2,184 | ) |     | (1,395,890 | ) |     |         1,819,844 |   |     |                                          1,243,073 |   |

* Giving retroactive effect to reflect the reorganization and issuance of ordinary shares which are detailed in Note 1.

*** BNL has a share capital of SGD250,000 as at April 30, 2023. On October 31, 2023, BNL’s share capital was increased by SGD250,000 through the issuance of new shares to Mr. Lim Say Wei who is the sole shareholder of BNL. As a result, BNL’s share capital is SGD500,000 as at October 31, 2023.

<div align='center'>The accompanying notes are an integral part of these unaudited interim condensed

consolidated financial statements.</div>

| F-48 |

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

UNAUDITED INTERIM CON