Company: MAGH
Filing Date: 2025-07-18
Form Type: F-1/A
Source: 0001641172-25-020173
Chunk: 241

Company: Magnitude International Ltd
Filing Date: 2025-07-18
Form: F-1/A
Chunk 241
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 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 |   |     | Other      
 reserve    |   |     | Retained earnings |   |     | Total equity attributable to owners of the Company |   |
|                                                                         |     |            SGD |     |            SGD |     |                                  SGD |   |     | SGD        |   |     |               SGD |   |     |                                                SGD |   |
| Balance at May 1, 2023                                                  |     |         86,585 |     |        749,999 |     |                               (3,045 | ) |     | (1,846,763 | ) |     |         1,153,437 |   |     |                                            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)                                                 |     |              - |     |              - |     |                                    - |   |     | -          |   |     |          (250,000 | ) |     |                                           (250,000 | ) |
|