Company: MAGH
Filing Date: 2025-02-24
Form Type: DRS/A
Source: 0001493152-25-008050
Chunk: 135

Company: Magnitude International Ltd
Filing Date: 2025-02-24
Form: DRS/A
Chunk 135
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muir Chambers, Road Town,                                                                   
 Tortola, VG1110, British Virgin Islands. XJL International Ltd is wholly-owned by Mr. Lim. Mr. Lim has sole voting and dispositive power 
 over the Ordinary Shares held by XJL International Ltd.                                                                                  |
| (3) | Beyond Merchant Limited’s address is Vistra Corporate Services Centre,                                                                   
 Wickhams Cay II, Road Town, Tortola, British Virgin Islands. There have been no positions, office or other material relationship between 
 Beyond Merchant Limited and the Company or its predecessors or affiliates within the past three years. Mr. Cheung Sze Wah Sam has sole   
 voting and dispositive power over the Ordinary Shares held by Beyond Merchant Limited.                                                   |
| (4) | Ms. Cheng’s address is House 11, 1-1A, Oxford Road, Hong Kong. There                                                                     
 have been no position, office or other material relationships between Ms. Cheng and the Company or its predecessors or affiliates within 
 the past three years.                                                                                                                    |

Significant Historical Changes to Our Shareholding

See “Description of Share Capital — History of Securities Issuances” for a description of the history of our share issuances and transfers.

| 110 |

<div align='center'>RELATED PARTY TRANSACTIONS</div>

| Related                         
 Party                           |     | Relationship                                           
 with the Company                                       |
| Mr.                             
 Lim Say Wei                     |     | Mr.                                                    
 Lim is our Executive Director and indirect controlling 
 shareholder of our Company                             |
| BNL Engineering Private Limited |     | Subsidiary of the Company                              |
| Herlin Pte. Ltd.                |     | Subsidiary of the Company                              |

Employment Agreements

See “Management — Employment Agreements and Indemnification Agreements” for a description of the employment agreements and indemnification agreements we have entered into with our senior executive officers.

Securities Issuances

See “Description of Share Capital — History of Securities Issuances” for a description of our securities issuances in the past three years to related parties.

Other Related Party Transactions

In addition to the employment agreements, indemnification agreements and the securities issuances, we describe below the related party transactions of our Company that occurred during the years ended April 30, 2023 and 2024.

Other than those disclosed elsewhere in the financial statements, significant related party transactions and balances during the year between the Group and its related parties were as follows:

| Transaction with