Company: MAGH
Filing Date: 2025-07-18
Form Type: F-1/A
Source: 0001641172-25-020173
Chunk: 183

Company: Magnitude International Ltd
Filing Date: 2025-07-18
Form: F-1/A
Chunk 183
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                                   |     |      |     |            |   |     |            |   |     |            |   |
| Borrowings                                            |     |   11 |     |    347,197 |   |     |    442,582 |   |     |    324,569 |   |
| Trade and other payables                              |     |   13 |     |  6,139,682 |   |     |  3,843,996 |   |     |  2,819,005 |   |
| Contract liabilities                                  |     |    7 |     |  1,079,387 |   |     |    581,767 |   |     |    426,641 |   |
| Provision                                             |     |   14 |     |    130,343 |   |     |          - |   |     |          - |   |
| Income tax payable                                    |     |      |     |    116,373 |   |     |     87,888 |   |     |     64,453 |   |
| Total current liabilities                             |     |      |     |  7,812,982 |   |     |  4,956,233 |   |     |  3,634,668 |   |
| Total liabilities                                     |     |      |     |  8,943,540 |   |     |  6,241,028 |   |     |  4,576,876 |   |
| Total equity and liabilities                          |     |      |     |  9,083,753 |   |     |  8,190,615 |   |     |  6,006,611 |   |

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

<div align='center'>The accompanying notes are an integral part of these consolidated financial statements</div>

| F-3 |

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

CONSOLIDATED STATEMENTS OF PROFIT OR LOSS

AND OTHER COMPREHENSIVE INCOME

FOR THE YEARS ENDED APRIL 30, 2023 AND 2024</div>

|                                                                        |     | Note |     |       April 
    30, 2023 |   |     |                |       April 
    30,