Company: MAGH
Filing Date: 2025-02-24
Form Type: DRS/A
Source: 0001493152-25-008050
Chunk: 228

Company: Magnitude International Ltd
Filing Date: 2025-02-24
Form: DRS/A
Chunk 228
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 of ordinary shares                     
 used in computing basic and                                    
 diluted earnings*                                              |     |      |     |             |   |     |   1,000,000 |   |     |   1,000,000 |   |

* 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 unaudited interim condensed

consolidated financial statements.</div>

| F-47 |

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

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF

CHANGES IN EQUITY

FOR THE SIX MONTHS ENDED OCTOBER 31, 2023 AND 2024</div>

|                                                          |     |    Share 
 capital* |     |  Merger 
 reserve |     |                      Foreign 
 currency translation reserve |   |     |                (Accumulated 
 deficit)/ Retained earnings |   |     |                               Total 
 equity attributable to owners    of 
                         the Company |   |
|                                                          |     |      SGD |     |     SGD |     |                          SGD |   |     |                         SGD |   |     |                                 SGD |   |
| Balance at May 1, 2023                                   |     |   86,585 |     | 749,999 |     |                       (3,045 | ) |     |                    (693,326 | ) |     |                             140,213 |   |
| Profit for the period                                    |     |        - |     |       - |     |                            - |   |     |                     919,027 |   |     |                             919,027 |   |
| Other comprehensive income                               |     |          |     |         |     |                              |   |     |                             |   |     |                                     |   |
| Exchange differences on translating                      
 foreign operations                                       |     |        - |     |       - |     |                        2,287 |   |     |                           - |   |     |                               2,287 |   |
| Total comprehensive income attributable to equity owners 
 of the Company                                           |     |        - |     |       - |     |                        2,287 |   |     |                     919,027 |   |     |                             921,314 |   |
| Dividend paid (Note 29)