Company: MAGH
Filing Date: 2025-05-28
Form Type: F-1
Source: 0001641172-25-012644
Chunk: 65

Company: Magnitude International Ltd
Filing Date: 2025-05-28
Form: F-1
Chunk 65
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 as more projects were completed.

| 49 |

Distribution Costs

Our distribution costsare comprised mainly of advertisement expenses, local transportation expenses, entertainment expenses, gifts and donations, subscriptions and memberships and sponsorships. The following table sets forth the breakdown of our selling and distribution expenses for the twelve months ended April 30, 2023 and 2024:

|                           |     | Financial Years Ended April 30, |         |     |   |       |     |      |         |     |   |       |
|                           |     |                            2023 |         |     |   |       |     | 2024 |         |     |   |       |
|                           |     |                              S$ |         |     | % |       |     |   S$ |         |     | % |       |
| Advertisement expenses    |     |                                 |     797 |     |   |   0.5 |     |      |       - |     |   |     - |
| Entertainment             |     |                                 |  21,469 |     |   |  14.6 |     |      |  36,610 |     |   |  26.7 |
| Gifts & Donations         |     |                                 |   5,500 |     |   |   3.8 |     |      |  16,715 |     |   |  12.2 |
| Subscriptions/Memberships |     |                                 |  33,431 |     |   |  22.7 |     |      |  14,472 |     |   |  10.6 |
| Sponsorships              |     |                                 |   1,500 |     |   |   1.0 |     |      |   1,500 |     |   |   1.1 |
| Transportation            |     |                                 |  84,345 |     |   |  57.4 |     |      |  67,640 |     |   |  49.4 |
| Total                     |     |                                 | 147,042 |     |   | 100.0 |     |      | 136,937 |     |   | 100.0 |

Our distribution costs remained relatively stable for the twelve months ended April 30, 2023 and 2024, respectively, representing approximately 0.7% and 0.6% of our total