Company: MAGH
Filing Date: 2025-01-02
Form Type: DRS
Source: 0001493152-25-000010
Chunk: 213

Company: Magnitude International Ltd
Filing Date: 2025-01-02
Form: DRS
Chunk 213
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 FINANCIAL STATEMENTS</div>

| 23. | Financial                   
 risk management (Continued) |

Liquidity risk (Continued)

Analysis of financial instruments by remaining contractual maturities

The table below summaries the maturity profile of the Group’s financial liabilities at the end of reporting year based on contractual undiscounted repayments obligations:

| April 30, 2024                                   |     | Carrying value 
            SGD |     | Contractual cash flows 
                    SGD |     | Within 1 year 
           SGD |     | Within 2 to 5 years 
                 SGD |     | After 5 years 
           SGD |
|:-------------------------------------------------|:----|---------------:|:----|-----------------------:|:----|--------------:|:----|--------------------:|:----|--------------:|
| Trade and other payables (excluded GST payables) |     |      3,794,636 |     |              3,794,636 |     |     3,794,636 |     |                   - |     |             - |
| Borrowings                                       |     |      1,648,029 |     |              1,949,132 |     |       499,592 |     |             652,574 |     |       796,966 |
| Total                                            |     |      5,442,665 |     |              5,743,768 |     |     4,294,228 |     |             652,574 |     |       796,966 |
| April 30, 2023                                   |     |                |     |                        |     |               |     |                     |     |               |
| Trade and other payables                         |     |      6,139,682 |     |              6,139,682 |     |     6,139,682 |     |                   - |     |             - |
| Borrowings                                       |     |      1,380,899 |     |              1,539,861 |     |       370,543 |     |             493,250 |     |       676,068 |
| Total                                            |     |      7,520,581 |     |              7,679,543 |     |     6,510,225 |     |             493,250 |     |       676,068 |

Market risk

Market risk is the risk that changes in market prices,