Company: MAGH
Filing Date: 2025-05-28
Form Type: F-1
Source: 0001641172-25-012644
Chunk: 286

Company: Magnitude International Ltd
Filing Date: 2025-05-28
Form: F-1
Chunk 286
---
 of the entity, primarily United States Dollar (USD).

| F-83 |

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

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

| 24. | Financial                   
 risk management (Continued) |

Foreign currency risk (Continued)

At the end of each reporting year/period, the Group’s exposure to foreign currency risk is as follows:

|                                |     |     April 
 30,  2024 |     |   October 
 31,  2024 |     |   October 
 31,  2024 |
|:-------------------------------|:----|----------:|:----|----------:|:----|----------:|
|                                |     |       SGD |     |       SGD |     |       USD |
| Financial                      
 assets                         |     |           |     |           |     |           |
| Financial assets at fair value 
 through profit or loss         |     |   439,817 |     |   434,897 |     |   328,720 |
| Cash and cash equivalents      |     |     8,861 |     |    12,011 |     |     9,079 |
|                                |     |   448,678 |     |   446,908 |     |   337,799 |
| Financial                      
 liabilities                    |     |           |     |           |     |           |
| Borrowings                     |     |   377,044 |     |   362,041 |     |   273,652 |
|                                |     |   377,044 |     |   362,041 |     |   273,652 |
| Net exposure                   |     |    71,634 |     |    84,867 |     |    64,147 |

A 1% (April 30, 2024: 1%) strengthening/weakening of Singapore Dollar against the foreign currency denominated balances as at the end of the reporting year/period would increase/(decrease) profit or loss by the amounts shown below. This analysis assumes that all other variables remain constant.

|                 |     | Profit  
 or loss |     April 
 30,  2024 |   |     |   October 
 31,  2024 |   |     |   October 
 31,