Company: MAGH
Filing Date: 2025-05-28
Form Type: F-1
Source: 0001641172-25-012644
Chunk: 288

Company: Magnitude International Ltd
Filing Date: 2025-05-28
Form: F-1
Chunk 288
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 assets:                           |     |                                               |                                                    |     |                                           |     |                     |     |         |     |         |
| At                                
 fair value through profit or loss |     |                                               | -                                                  |     | -                                         |     |             434,897 |     | 434,897 |     | 328,720 |
| April 30, 2024                    |     |                                               |                                                    |     |                                           |     |                     |     |         |     |         |
| Financial                         
 assets:                           |     |                                               |                                                    |     |                                           |     |                     |     |         |     |         |
| At fair value                     
 through profit or loss            |     |                                               | -                                                  |     | -                                         |     |             439,817 |     | 439,817 |     | 332,439 |

The Group has no financial instruments under Level 1 and Level 2 in both financial period/year. The fair value of the keyman life insurance included unobservable inputs that are not developed by the Group. The fair value of the financial instruments is determined using the annual statement of value of the insurance policy provided by insurer without adjustment. There have no changes in the valuation techniques during the financial period/year.

Assets and liabilities not measured at fair value

The carrying amount of the current financial assets and current financial liabilities that are not carried at fair value approximate their respective fair value as at the end of the reporting year/period due to the relatively short-term maturity of these financial instruments.

The fair value of non-current financial liabilities that is not carried at fair value in relation to borrowings as disclosed in Note 12 to the financial statements approximate its fair value as the borrowings is subject to interest rates close to market rate of interest for similar arrangements and frequent re-pricing by the financial institutions.

| F-85 |

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

NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

| 27. | Capital    
 management |

The primary objective of the Group’s capital management is to ensure that it maintains a strong credit rating and net current asset position in order to support its business and maximize shareholder value. The capital structure of the Group comprises issued share capital, reserves and retained earnings.

The Group manages its capital structure and makes adjustments to it, in light of changes in economic conditions. To maintain or adjust the capital structure, the Group may