Company: MAGH
Filing Date: 2025-02-24
Form Type: DRS/A
Source: 0001493152-25-008050
Chunk: 227

Company: Magnitude International Ltd
Filing Date: 2025-02-24
Form: DRS/A
Chunk 227
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 898,620 |   |
| Current liabilities                           |     |      |    |     |             |   |     |             |   |     |             |   |
| Borrowings                                    |     |      | 12 |     |     442,582 |   |     |     306,026 |   |     |     231,312 |   |
| Trade and other payables                      |     |      | 15 |     |   3,843,996 |   |     |   4,483,803 |   |     |   3,389,118 |   |
| Contract liabilities                          |     |      |  8 |     |     581,767 |   |     |      75,218 |   |     |      56,854 |   |
| Income tax payable                            |     |      |    |     |      87,888 |   |     |      57,883 |   |     |      43,751 |   |
| Total                                         
 current liabilities                           |     |      |    |     |   4,956,233 |   |     |   4,922,930 |   |     |   3,721,035 |   |
| Total                                         
 liabilities                                   |     |      |    |     |   6,241,028 |   |     |   6,111,804 |   |     |   4,619,655 |   |
| Total                                         
 equity and liabilities                        |     |      |    |     |   8,190,615 |   |     |   7,756,389 |   |     |   5,862,728 |   |

* 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-46 |

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

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS

AND OTHER COMPREHENSIVE INCOME

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

|                                                                |     | Note |     |     October 
 31,    2023 |