Company: MAGH
Filing Date: 2025-06-10
Form Type: F-1/A
Source: 0001641172-25-014489
Chunk: 187

Company: Magnitude International Ltd
Filing Date: 2025-06-10
Form: F-1/A
Chunk 187
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 |   (543,533 | ) |     |   (231,080 | ) |     |   (169,464 | ) |
| Net change in cash and cash equivalents                                                  |     |      |     |    437,047 |   |     |    255,179 |   |     |    187,136 |   |
| Cash and cash equivalents at beginning of year                                           |     |      |     |  1,176,235 |   |     |  1,613,282 |   |     |  1,183,105 |   |
| Cash and cash equivalents at end of year                                                 |     |    8 |     |  1,613,282 |   |     |  1,868,461 |   |     |  1,370,241 |   |

| F-6 |

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

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED APRIL 30, 2023 AND 2024</div>

A reconciliation of liabilities arising from financing activities as follows:

|                   |     |     May 
 1, 2023 |     | Principal        
 and              
 interest payment |   |     | Proceeds |     | Non-cash  
 changes   
 Insurance 
 financing |         |     | Interest 
 expenses |        |     | April    
 30, 2024 |           |
|:------------------|:----|--------:|:----|:-----------------|:--|:----|---------:|:----|:----------|--------:|:----|:---------|-------:|:----|:---------|----------:|
|                   |     |     SGD |     | SGD              |   |     |      SGD |     |           |     SGD |     |          |    SGD |     |          |       SGD |
| Bank borrowings   |     | 835,878 |     | (399,174         | ) |     |  400,000 |     |           | 230,043 |     |          | 52,697 |     |          | 1,119,444 |
| Lease liabilities |     | 545,021 |     | (31,906          | ) |     |        - |     |           |       - |     |          | 15,470 |     |          |