Company: MAGH
Filing Date: 2025-03-20
Form Type: DRS/A
Source: 0001641172-25-000048
Chunk: 176

Company: Magnitude International Ltd
Filing Date: 2025-03-20
Form: DRS/A
Chunk 176
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   |     |             |   |
| Basic and diluted earnings per share*                                  |     |      |     |        0.81 |   |     |                |        2.01 |   |     |        1.47 |   |
|                                                                        |     |      |     |             |   |     | April 30, 2023 |             |   |     |       April 
    30, 2024 |   |
| Weighted average number 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 consolidated financial statements</div>

| F-4 |

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

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

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

|                                                                         |     | Share  capital* |     | Merger reserve |     | Foreign currency translation reserve |   |     | Other reserve |   |     | Retained earnings |   |     | Total equity attributable to owners 
                      of the Company |   |     | Non-controlling interest |   |     |     Total |   |
|                                                                         |     |             SGD |     |            SGD |     |                                  SGD |   |     | SGD           |   |     |               SGD |   |     |                                 SGD |   |     |                      SGD |   |     |       SGD |   |
| Balance at May 1, 2022                                                  |     |          86,585 |     |        249,999 |     |                                    - |   |     | -             |   |     |           595,453 |   |     |                             932,037 |   |     |               (1,672,514 | ) |     |  (740,477 | ) |
| Profit/(Loss) for the year                                              |     |               - |     |              - |     |                                    - |   |     | -             |   |     |           807,984 |   |     |                             807,984